2024-03-31-accounts

REGISTERED COMPANY NUMBER: 04436063 (England and Wales)
REGISTERED CHARITY NUMBER: 1103621

DIAL Doncaster

Unaudited Financial Statements For The Year Ended 31 March 2024

Kingswood Allotts Limited
Chartered Accountants
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU

DIAL Doncaster

Contents of the Financial Statements For The Year Ended 31 March 2024

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Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 18
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DIAL Doncaster

Report of the Trustees For The Year Ended 31 March 2024

Thetrusteeswhoarealsodirectorsof thecharityforthepurposesof theCompaniesAct2006,presenttheirreportwiththefinancialstatementsof the
charityfortheyearended31March2024.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK 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 providean easilyaccessibleInformationand AdvisoryServicefor peoplewho live in the Doncasterarea.By providingthis servicewe aim to
raisetheawarenessofdisabilityissuesinordertoinfluencechange.Weaimtoempowerandenabledisabledpeopletoliveamoreenriched and
independent life".

DIAL Doncasteraims to continuouslyimprovethe qualityof its existingservicesand to introducenew servicesto meet the needs of its clientgroup. The
organisationwillendeavourtoexpandallaspectsofitsworkand,mostimportantly,theknowledgeandskillsofitspaidandunpaidstaff through
development and training.

Significant activities Welfare Benefits

DIAL Doncasterprovidesa full Welfare BenefitsServicewhich assistsclientswith multi-facetedand complexneeds to completedifficultand complicated
benefitsforms.Theserviceprovidesclearexplanationofbenefitdecisions,andifrequiredtohelpchallengethosedecisions,uptofirsttier tribunal
representation.TheBenefitsServicecanbeaccessedbyserviceusersatDIAL'smainoffice,oneofitssatellitelocationsorviaahome visit.
Telephone advice is also provided to clients and user information can be obtained from DIAL's website.

Information, Advice and Support

DIALprovidesinformation,adviceandsupportinordertoempowerdisabledpeopleandencouragetheirparticipationininfluencingDIAL's other
services, which are developed in a way that meets their needs.

Theserviceisdeliveredby telephonecontact,letters,e-mail,personalcontact(officeor homevisits),outreachsurgeriesandviaDIAL'swebsite. DIAL
publishesfactsheetsonavarietyofsubjects,includingEquipmentforIndependentLiving,WheelchairHire,Housing,DisabledFacilitiesGrant, Arts,
Leisure,PersonalBudgets,etcthatserviceuserscanaccess.DIAL'sserviceusersoftenneedhelpandsupportinmakinguseofthis 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 Doncasteris committedto continuousimprovementand has establisheda qualitymanagementsystemwhichprovidesa frameworkfor 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 2024

OBJECTIVES AND ACTIVITIES

Public benefit

The Trusteeshave had regard to the guidanceissuesby the Charity Commissionin relationto PublicBenefitin determiningthe actionsand objectives of
the Charity. The Trustees also confirm that they have complied with the duty in Section 4 of the Charities Act 2011.

DIALDoncaster'sservicesareavailabletopeoplewithanydisability(physical,sightorhearingimpairment,learningdifficultiesormental health
problem).Theserviceisalsoofferedtothosewithlongtermhealthconditions(e.g.cancer,heartdisease),carers,statutoryandvoluntary healthcare
professionals, local business and schools that need information to support the people they are caring and providing a service for.

TheTrusteesfeelitisclearfromtheCharity'sobjectivesandaims,thetargetssetfortheCharityanditsperformanceagainstthosetargets,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 volunteershave made strenuouseffortsto achieveour main target of providingsupportand 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  effects of the Coronavirus are still being felt, with staff and service users always working with caution.

TheTrusteescontinueto be impressedby everyonewho worksor volunteersfor DIAL.Theywork hard and continueto do an amazingjobin what are
sometimesquite difficultcircumstances.Lack of fundinghas reduced the quantityof the servicethat we can providebut it hasn't reduced the standard or
the effectiveness. The Trustees say a very big "Thank you" to all involved.

FINANCIAL REVIEW

Principal funding sources Doncaster Local Authority

DIAL was successfulin winningthe DMBC tender for a WelfareBenefitsand TribunalServicefrom the 1st of April2022. The contractis due for renewal
in early 2025. We are proud of this achievement and delighted that it enables us to provide support for so many people of Doncaster.

WithinDIAL'sunrestrictedfundsthereis an amountof £81,444heldas a provisionagainstcostsarisingfrom any necessaryrun down in activitydue  to
reductionor withdrawalof funding.The sum based upon averageoperatingcostsof the last two years (excludingthe charityshops)for a periodof three
months together with the costs of staff redundancies. Total reserves are £114,745 of which £9,960 are restricted funds.

Reserves policy

It is the policyof the organisationto maintainfundsto providereservesat a levelwhichequatesto approximately3 months'run-downcostsshould the
organisation lose its funding. The charity has reserves in excess of this target.

Principal risks and uncertainties

Theprincipalriskfacingthecharityistheobtainingofadequatefunding.TheTrusteesreviewthecashflowprojectionsattheirregularmeetings to
ensure adequate resources are available.

Page 2

DIAL Doncaster

Report of the Trustees

For The Year Ended 31 March 2024

FUTURE PLANS

DIAL Doncasterhas a three-yearBusinessPlanwhichsets out what the organisationis currentlydoingand how it intendsto improveand develop over
the next three years. The Plan is reviewed annually and brought to the Committee annually to discuss progress.

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.

DIAL Doncaster are training one new office volunteer.

Unfortunately,followinga greatdealof discussionand deliberationover severalyears,DIAL made the decisionto closethe WoodlandsCharityshop in
May 2023.The shop had been losing money and it was considered to be no longer viable.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

DIALDoncasterisacompanylimitedbyguarantee,andgovernedbyitsMemorandumofArticles.Itisregisteredasacharitywiththe 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 Doncasteris managedby the ManagementCommitteecomprisingup to 15 electedTrustees.The Trusteesform the governingbody 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 Trusteeshave a wealthand diversityof professionalskills,experienceand knowledgeto contributeto the developmentof 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.

Page 3

DIAL Doncaster

Report of the Trustees

For The Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

During the latter stages ofCovid restrictions,theBoard started meeting every two months, with the Chair and the Chief ExecutiveOfficerhaving regular
contact with each other, as and when required. This arrangement has proved to work well and it continues currently.

The Board receives detailed reports on all aspects of the Organisation, including Financial information, from the Chief Executive.

The volunteers have a representative on the Committee; this post is currently vacant.

Dr Rosie Hamlin has agreed to join the Board. Rosie has been a trustee of Dial Doncaster many years ago in the charity's  pre incorporation days.

Mr John Burke, who used to work for DIAL until the funding for his post ceased, has also also agreed to join the Board.

Both these appointments will be ratified at the forthcoming AGM.

DIAL would welcome more Board Members , especially those with an interest in Fund Raising.

Unfortunately,lack of fundingmeans that the Chief Executivehas to undertakeall Financialand Administrationtasks,meaningthat his knowledge, skills
and expertise regarding the Welfare Benefits and Tribunals are now used mainly in an advisory capacity to the rest of the Team.

Day to day management of the charity is delegated to the Chief Executive and his senior management team.

Senior Managers of the company are:

The Chief Executive Officer
The Office Manager

The Senior Managers are responsible to the Trustees via bi-monthly meetings.

There are currently 9 paid staff and 40 volunteers.

DIALcontinuetobeimpressedbyeveryonewhoworksorvolunteersforDIAL.Theyworkhardandcontinuetodoanamazingjobinwhat are
sometimesquitedifficultcircumstances.Lack of fundinghas reducedthe qualityof the servicethat we can give but it hasn'treducedthe standardor the
effectiveness.

Induction and training of new trustees

All new Trustees and Management Committee Members have an induction into the organisation and training courses are offered.

TheTrusteesarefamiliarwiththeworkofthecharityandtheyareencouragedtovisittheservicesprovided,NewTrusteesmeetwiththe 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

Thegoverningbodyensuresthattheprocessofdeterminingtheremunerationoftheindividualmembersoftheseniormanagersisbothfair and
transparent.

Page 4

DIAL Doncaster

Report of the Trustees
For The Year Ended 31 March 2024

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
Mr M Henderson
Mrs S Marsh
Dr R Hamlin
Mr J Burke

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

Tim Baum-Dixon BA (hons) FCA BFP
Kingswood Allotts  Limited
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

Page 5

DIAL Doncaster

Report of the Trustees For The Year Ended 31 March 2024

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 6

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 2024.

Responsibilities and basis of report

As the charity'strusteesof the Company(and also its directorsfor the purposesof companylaw) you are responsiblefor the preparationof the  accounts
in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Havingsatisfiedmyselfthat the accountsof the Companyare not requiredto be auditedunderPart 16 of the 2006 Act and are eligiblefor independent
examination,I report in respectof my examinationof your charity'saccountsas carriedout under Section145 of the CharitiesAct 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

Sinceyour charity'sgrossincomeexceeded£250,000your examinermust be a memberof a listedbody.I can confirmthat I am qualifiedto undertake
the examination because I am a member of the Institute of Chartered Accountants in England and 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 concernsand have come acrossno other mattersin connectionwith the examinationto whichattentionshouldbe drawn in this report in order
to enable a proper understanding of the accounts to be reached.

Tim Baum-Dixon BA (hons) FCA BFP

Kingswood Allotts Limited
Chartered Accountants
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU

Date: .............................................

Page 7

DIAL Doncaster

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) For The Year Ended 31 March 2024

Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 137 - Charitable activities Other grants and contracts - 92,980 Other trading activities 2 163,662 1,473 Investment income 3 2,225 - Total 166,024 94,453 EXPENDITURE ON Raising funds 154,219 - Charitable activities 4 Charitable activities 25,199 94,894 Total 179,418 94,894 NET INCOME/(EXPENDITURE) (13,394) (441) Transfers between funds 15 (4,629) 4,629 Net movement in funds (18,023) 4,188 RECONCILIATION OF FUNDS Total funds brought forward 122,808 5,772 TOTAL FUNDS CARRIED FORWARD 104,785 9,960

2024 2023 Total Total funds funds £ £ 137 1,049 92,980 92,980 165,135 182,225 2,225 1,201 260,477 277,455 154,219 181,840 120,093 117,370 274,312 299,210 (13,835) (21,755) - - (13,835) (21,755) 128,580 150,335 114,745 128,580

The notes form part of these financial statements

Page 8

DIAL Doncaster

Balance Sheet

31 March 2024

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	2024 £ 5,618 10,208 106,220 116,428 (7,301) 109,127 114,745 114,745 23,341 81,444 104,785 9,960 114,745	2023 £ 276 10,207 131,822 142,029 (13,725) 128,304 128,580 128,580 51,995 70,813
		122,808
		5,772
		128,580

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not requiredthe companyto obtainan audit of its financialstatementsfor the year ended 31 March 2024 in accordancewith 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)preparingfinancialstatementswhichgivea trueandfairviewof thestateof affairsof thecharitablecompanyas at theendof each financial
yearandofitssurplusordeficitforeachfinancialyearinaccordancewiththerequirementsofSections394and395andwhich otherwise
comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjecttothesmall companies
regime.

The financialstatementswere approvedby the Board of Trusteesand authorisedfor issue on .............................................and were signedon its behalf
by:

.............................................
Dr S P Ekins - Trustee

The notes form part of these financial statements

Page 9

DIAL Doncaster

Notes to the Financial Statements

For The Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financialstatementshave been preparedin accordancewith Accountingand Reportingby Charities:Statementof Recommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland(FRS102)(effective1January2019)-(CharitiesSORP(FRS102)),theFinancialReportingStandardapplicableintheUK and
Republic of Ireland (FRS 102) and the Companies Act 2006.

DialDoncastermeetsthedefinitionofa publicbenefitentityunderFRS102.Assetsandliabilitiesareinitiallyrecognisedathistoricalcost or
transaction value unless otherwise stated in the relevant accounting policy notes.

Income

All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probablethat 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.

- Itemsdonatedfor resalethroughthe charity'sshopsare includedas incomingresourceswithinactivitiesfor generatingfundswhenthey are
sold as further explained below.

- Donatedassets,servicesand facilitiesare includedat the value to the charitywhere this can be quantified.The value of servicesprovided by
volunteers has not been included in these accounts.

- Investment income is included when receivable.

- Incomingresourcesfromfunding,whererelatedto performanceandspecificdeliverablesareaccountedforas thecharityearnstheright to
considerationbyitsperformance.Fundingwhereentitlementisnotconditionalonthedeliveryofaspecificperformancebythecharity, is
recognised when the charity becomes unconditionally entitled to the funding.

-Forlegacies,entitlementistakenastheearlierofthedateonwhicheither:thecharityisawarethatnotificationhasbeenmadeby the
executor(s)to theTrustthata distributionwillbe made,or whena distributionisreceivedfromtheestate.Receiptof a legacy,inwholeor in
part,isonlyconsideredprobablewhentheamountcanbemeasuredreliablyandthecharityhasbeennotifiedoftheexecutor’sintention to
make a distribution.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisa legalor constructiveobligationcommittingthecharitytothatexpenditure,it is
probablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountoftheobligationcanbemeasured reliably.
Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothe category.
Wherecostscannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates

-Costsofraisingfundscomprisecomprisethecostsassociatedwithattractingvoluntaryincomeandthecostsoftradingforfund raising
purposes including the charity's shops..

-Expenditureoncharitableactivitiescomprisesthosecostsincurredbythecharityinthedeliveryofitsactivitiesandservicesfor its
beneficiaries.It includesbothcoststhatcanbe allocateddirectlyto suchactivitiesandthosecostsof an indirectnaturenecessaryto 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

Wherecostscannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources e.g. Floor area, per capita or estimated usage.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

continued...

Page 10

DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Tangible fixed assets
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.

Restrictedfundscanonlybe usedfor particularrestrictedpurposeswithintheobjectsof thecharity.Restrictionsarisewhenspecifiedby the
donor or when funds are raised for particular restricted purposes.

A designatedfund is heldas a provisionagainstfuturecostsarisingfrom any necessaryrun down in activitydue to reductionor 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 charityshops are donatedby the generalpublic.The Trusteeshave consideredthe relativecosts and benefitsof valuing the
donatedgoodsatthetimeofreceiptforinclusioninthefinancialstatements.TheTrusteesconsiderthatitemsinstockonsaleforless than
£20canonlybe consideredto havea fairvalueto thecharityat thepointof sale.TheTrusteeshavereviewedstockholdingat theshop for
itemson salefor over£20 and at any pointin timethe totalvalueof suchitemsis below£5,000and at sucha valueinclusionin the financial
statements would not have a material effect on the view given by the financial statements.

InthesecircumstancestheTrusteeshaveconcludedtheywillcontinuetoincludethevalueofdonatedgoodsonlyatthepointofsale. 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 charitablecompanyoperatesa definedcontributionpensionscheme.Contributionspayableto the charitablecompany'spension scheme
are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES

Shop income Other income	2024 £ 163,379 1,756 165,135	2023 £ 180,946 1,279
		182,225

continued...

Page 11

DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

3. INVESTMENT INCOME

INVESTMENT INCOME
			2024	2023
			£	£
Deposit account interest			2,225	1,201
CHARITABLE ACTIVITIES COSTS
		Direct	Support
		Costs (see	costs (see
		note 5)	note 6)	Totals
		£	£	£
Charitable activities		94,626	25,467	120,093
DIRECT COSTS OF CHARITABLE ACTIVITIES
			2024	2023
			£	£
Staff costs			97,609	88,413
Depreciation			850	93
Surplus on disposal of fixed assets			(3,833)	-
			94,626	88,506
SUPPORT COSTS
		Human	Governance
	Management	resources	costs	Totals
	£	£	£	£
Charitable activities	21,014	1,253	3,200	25,467
Support costs, included in the above, are as follows:
Management
			2024	2023
			Charitable	Total
			activities	activities
			£	£
Other operating leases			11,281	11,302
Insurance			4,944	4,871
Light and heat			-	1,093
Telephone			1,072	2,115
Postage and stationery			60	26
Subscriptions			35	1,289
Sundries			116	98
Repairs			1,859	1,009
Professional fees			1,647	2,904
			21,014	24,707

4. CHARITABLE ACTIVITIES COSTS

5. DIRECT COSTS OF CHARITABLE ACTIVITIES

6. SUPPORT COSTS

continued...

Page 12

DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

6. SUPPORT COSTS - continued Human resources

SUPPORT COSTS - continued Human resources
	2024	2023
	Charitable	Total
	activities	activities
	£	£
Computer maintenance and software costs	1,253	1,157
Governance costs
	2024	2023
	Charitable	Total
	activities	activities
	£	£
Independent examiner fee	1,400	1,300
Independent examiner - preparation of accounts	1,800	1,700
	3,200	3,000

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	2024	2023
	£	£
Depreciation - owned assets	850	93
Other operating leases	60,181	68,009
Surplus on disposal of fixed assets	(3,833)	-

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no  trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

9. STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows:	2024 £ 166,031 6,261 8,756 181,048	2023 £ 173,502 5,776 8,851
		188,129

	2024		2023
Staff		9	10

No employees received emoluments in excess of £60,000.

Redundancy costs incurred during the year were £nil  (2023 £8,372 ).

The remuneration and benefits of the key management personnel was £64,458 (2023 £58,742).

continued...

Page 13

DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

9. STAFF COSTS - continued

Volunteer Contribution

Dial Doncaster is extremely fortunate to receive the generous support of our volunteers. The average number of volunteers was 40 (2023: 40).

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	1,049	-	1,049
Charitable activities
Other grants and contracts	-	92,980	92,980
Other trading activities	181,237	988	182,225
Investment income	1,201	-	1,201
Total	183,487	93,968	277,455
EXPENDITURE ON
Raising funds	181,840	-	181,840
Charitable activities
Charitable activities	23,899	93,471	117,370
Total	205,739	93,471	299,210
NET INCOME/(EXPENDITURE)	(22,252)	497	(21,755)
RECONCILIATION OF FUNDS
Total funds brought forward	145,060	5,275	150,335
TOTAL FUNDS CARRIED FORWARD	122,808	5,772	128,580

continued...

Page 14

DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

11. TANGIBLE FIXED ASSETS

Fixtures and Motor Computer fittings vehicles equipment £ £ £ COST At 1 April 2023 48,793 21,143 6,631 Additions - 5,500 971 Disposals (18,604) (21,143) - At 31 March 2024 30,189 5,500 7,602 DEPRECIATION At 1 April 2023 48,793 20,867 6,631 Charge for year - 688 162 Eliminated on disposal (18,604) (20,864) - At 31 March 2024 30,189 691 6,793 NET BOOK VALUE At 31 March 2024 - 4,809 809 At 31 March 2023 - 276 - 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Trade debtors 7,748 Prepayments and accrued income 2,460 10,208 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Social security and other taxes 2,423 Accruals and deferred income 4,878 7,301 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Unrestricted Restricted Total funds funds funds £ £ £ Fixed assets 809 4,809 5,618 Current assets 111,277 5,151 116,428 Current liabilities (7,301) - (7,301) 104,785 9,960 114,745

Totals £ 76,567 6,471 (39,747) 43,291 76,291 850 (39,468) 37,673 5,618 276 2023 £ 7,748 2,459 10,207 2023 £ 1,993 11,732 13,725 2023 Total funds £ 276 142,029 (13,725) 128,580

continued...

Page 15

DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

15. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.4.23	in funds	funds	31.3.24
	£	£	£	£
Unrestricted funds
General fund	51,995	(13,394)	(15,260)	23,341
Designated fund	70,813	-	10,631	81,444
	122,808	(13,394)	(4,629)	104,785
Restricted funds
Coalfield Regeneration Trust - Van	276	3,145	-	3,421
Wheelchair Hire Service	5,496	1,043	-	6,539
DMBC - Welfare Benefit and Tribunal Service	-	(4,629)	4,629	-
	5,772	(441)	4,629	9,960
TOTAL FUNDS	128,580	(13,835)	-	114,745
Net movement in funds, included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		£	£	£
Unrestricted funds
General fund		166,024	(179,418)	(13,394)
Restricted funds
Coalfield Regeneration Trust - Van		-	3,145	3,145
Wheelchair Hire Service		1,473	(430)	1,043
DMBC - Welfare Benefit and Tribunal Service		92,980	(97,609)	(4,629)
		94,453	(94,894)	(441)
TOTAL FUNDS		260,477	(274,312)	(13,835)
Comparatives for movement in funds
		Net	Transfers
		movement	between	At
	At 1.4.22	in funds	funds	31.3.23
	£	£	£	£
Unrestricted funds
General fund	65,409	(22,252)	8,838	51,995
Designated fund	79,651	-	(8,838)	70,813
	145,060	(22,252)	-	122,808
Restricted funds
Coalfield Regeneration Trust - Van	369	(93)	-	276
Wheelchair Hire Service	4,906	590	-	5,496
	5,275	497	-	5,772
TOTAL FUNDS	150,335	(21,755)	-	128,580

continued...

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DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	183,487	(205,739)	(22,252)
Restricted funds
Coalfield Regeneration Trust - Van	-	(93)	(93)
Wheelchair Hire Service	988	(398)	590
DMBC - Welfare Benefit and Tribunal Service	92,980	(92,980)	-
	93,968	(93,471)	497
TOTAL FUNDS	277,455	(299,210)	(21,755)

Designated Funds

A part of the accumulatedbalanceof unrestrictedfunds is held as provisionagainstfuture costs arisingfrom any necessaryrun down in activity
due to reductionor withdrawalof fundingof the charityby our main grant providers.The sum, whichis estimatedto 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 contractwith DMBC to deliverwelfarebenefitsadvicefor disabledpeoplewith multifacetedcomplexneeds and a tribunalserviceto 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

Thewheelchairhiregeneratesincomebyhiringoutwheelchairsonashort-termloanbasis.Thisincomekeepsthewheelchairsin 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 2024 the charity had the following contingent liability:

	2024	2023
	£	£
Shop dilapidation costs	10,000	10,000

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DIAL Doncaster

Notes to the Financial Statements - continued

For The Year Ended 31 March 2024

17. OTHER FINANCIAL COMMITMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows :

	2024	2023
	£	£
Within one year	12,375	16,751
Between one and five years	-	12,375
	12,375	29,126

18. RELATED PARTY DISCLOSURES

The charity has had no related party transactions in the year (2023: none).

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