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2023-03-31-accounts

Volunteer Centre Dorset (A Charitable Company Limited by Guarantee)

Annual Report and Financial Statements

For the Year Ended 31 March 2023

Charity Registered in England and Wales Number: 1113758 Company Registration Number: 05685988

Volunteer Centre Dorset Contents For the Year Ended 31 March 2023

Page
Reference and Administrative Details 1
Trustees’ Report 2 – 9
Independent Examiner’s Report to the Trustees 10
Statement of Financial Activities 11
Balance Sheet 12
Statement of Cash Flows 13
Notes to Financial Statements 14 – 25

Volunteer Centre Dorset Reference and Administrative Details For the Year Ended 31 March 2023

Charity Name Volunteer Centre Dorset Volunteer Centre Dorset
Other Names Dorchester Volunteer Bureau
Volunteer Centre Dorchester
Trustee Directors A Bolt Chairperson
A Bailey MA FCA Director of finance
P Cooper
H Enright
J Mills
J Sangster
G Slade
Company Secretary & CEO M Waterman
Company Number 05685988
Charity Number 1113758
Principal Address and Registered Office The Coach House
Acland Road
Dorchester
Dorset
DT1 1EF
Independent Examiner Michelle Ferris BSc (Hons) FCA DChA
Albert Goodman LLP
Goodwood House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

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Page 1

Volunteer Centre Dorset Trustees’ Report For the Year Ended 31 March 2023

The Trustees’ present their report and accounts for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements, comply with the Charity’s governing document, applicable law and the requirement of the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP FRS 102) (implemented 1 January 2019).

Trustees

The Trustees serving during the period and since the period end are as follows:

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Volunteer Centre Dorset (known as Dorchester Volunteer Bureau until 8 April 2009) was incorporated as a company limited by guarantee on 24 January 2006 and registered as a charity with the Charity Commission on 12 April 2006. The charity commenced operations on 1st July 2006, taking over the net assets and charitable activities of the unincorporated charity Dorset Volunteer Bureau (charity number 1004015). The affairs of the charitable company are governed by its Memorandum and Articles under which the members of the company are its trustees and directors and control the charity and its property and funds.

Trustees are currently recruited by advertisement or nomination. By agreement, all trustees retire each year and new trustees are elected. No organisation is entitled to appoint a trustee.

At the end of the reporting period there were 6 trustees who meet a minimum of 6 times per year and are responsible for the strategic direction and policy of VCD. A scheme of delegation is in place and day to day responsibility for the provision of services and routine operational business rests with the CEO. The CEO is responsible for ensuring that VCD delivers the services specified, in an efficient and cost-effective manner together with responsibility for the supervision and development of the staff team in line with best practice.

My thanks go out to Denise Exall who has served on our board for five years. In this time, Denise has been instrumental in guiding and advising the VCD with regards to safeguarding protocols and various policy and procedures updates. During the lockdown period Denise made herself available to VCD staff where wellbeing support was required. Denise held some very successful staff relaxation sessions during this period.

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Volunteer Centre Dorset Trustees’ Report For the Year Ended 31 March 2023

The disbanding of the finance committee and its integration into main board meetings has transferred seamlessly and ultimately leads to a much more efficient use of time.

After the previous years 'structural’ changes, some minor adjustments have been made. Feedback from staff at all levels was positive in that there are clearer objectives through regular staff meetings and one-to-one meetings and annual reviews which have been updated to make for a modern appraisal.

Board meetings for 2023-24 will be reduced from six to four per year and reviewed after this period. Having a board meeting every two months involves a lot of work for centre staff as well as landing in between financial reporting periods. The four meetings will now coincide with financial reporting periods for the most up to date accounts. Historically a lot of our meeting ‘action’ points were not always achievable in two months so an additional month will allow more time to complete work. To ensure that we still keep up to date, our CEO will publish a report after six weeks, and meeting action points/reports will be issued within two weeks of our board meetings. As Chairman, I have fortnightly phone ‘catch ups’ with the CEO and monthly meetings in person to review current strategies and challenges as well as planning ahead.

The board has been supportive in advising on funding applications for the future and at what financial level we need to be involved. Another important role is the reviewing of policy and procedures which are ever increasing as we expand in keeping the safety of our staff, volunteers and stakeholders at the forefront. Gillian Slade has taken over from Denise with regards to safeguarding and has regular meetings with our CEO to cover this important area.

Discussions have been held to ensure staff pay and conditions meet and go above current benchmarks.

As a board, we are always pleased to read the many compliments received by the VCD in their daily work which further reinforces the great job that the team does.

Trustees are encouraged to participate in training modules alongside VCD staff to refresh or broaden skills in the many areas that we now cover. ‘Virtual College’ provides a lot of our training needs as well as support from Rosie Barfoot (‘Training for Results’). Internal workshops have also taken place to keep staff skills up to date.

We are currently being advised as to the best value technology that can be installed into our meeting/training room. This will make virtual and in person meetings run in tandem and enable virtual users to be more inclusive in meetings. I hope that this will be in place by the start of the new reporting year.

In June we attended a staff outing to ‘Sculptures by the Lake’ (near Dorchester) which fortunately fell on a beautiful sunny day. With a delicious lunch, staff and trustees were able to meander around the stunning scenery and sculptures and a great day was had by all.

A dark November night was cheered up immensely with our ‘Volunteer Presentation Evening’ taking place. Around 200 volunteers and friends attended. This was the first awards evening in three years due to the Covid restrictions. The evening proved a great success for all and especially our valuable and enthusiastic volunteers. Thank you to the VCD staff for working so hard to re-launch this event.

Trustees also attended the annual staff and volunteer Christmas lunch in December.

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Volunteer Centre Dorset Trustees’ Report For the Year Ended 31 March 2023

This year has seen the launch of our business plan for the next three years. Jon Mills has been instrumental in organising the initial workshops and eventual launch. The business plan continues to form the bedrock of what we do. Reviews are regularly updated at Management Leads and staff meetings. These are communicated to the board to ensure we are all on track.

The important part of this process is to involve staff, managers and trustees in working together to develop the business plan which has worked well.

We currently have 12 paid members of staff. A slight increase on the previous year due to the additional workload that the centre has taken on, and developing our community volunteers service, Green Team, and Home from Hospital. The VCD has been working closely with Age UK, and Citizens Advice

A few other highlights from the centre this year. The Community Credit Scheme has decided to discontinue the use of credit notes (where one was issued for each hour of volunteering), but instead increase some social outings and start up ‘Social Action Groups’ in Weymouth, Ferndown, Bridport, Gillingham, Wareham, and Dorchester. This reflecting the changing need and the impact of the pandemic. From volunteering opportunities five volunteers are now in paid employment.

Training and Development.

Volunteer Coordinator Network is for anyone who recruits, manages, supports and coordinates volunteers. A monthly meeting is held at different venues ensuring an atmosphere of mutual support and sharing of ideas.

Vaccination Clinics. As well as Vespasian House, three additional clinics were set up and supported by the VCD with recruiting and managing volunteer marshals.

We are currently pursuing NAVCA’s VCQA (Volunteer Centre Quality Accreditation) accreditation for next year which will involve a rigorous criteria based on evidence of what we have worked on in the past, future plans and individual interviews. The VCQA accreditation is recognised by the charity sector and will be a worthy addition for the VCD future.

OBJECTIVES AND ACTIVITIES

Objectives and public benefit statement

VCD’s purposes are set out in the objects within the company’s Memorandum and Articles of Association. They are:

To benefit local communities by undertaking voluntary work in education, social services and other areas of charitable activity and encouraging others to do so and in particular by:

These are regularly reviewed by the trustees and we are satisfied that the objects for which the Centre was established remain valid. We continue to refer to guidance on public benefit when reviewing our aims and objectives and in developing future plans.

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Volunteer centre Dorset Trustees’ Report For the Year Ended 31 March 2023

THE FOCUS OF OUR WORK

Our work is focused on the ambition to offer support, advice and promote volunteering and community action across the Dorset Council area. We aspire to provide leadership, facilitation, expertise and inspiration to individuals and the wider VCSE.

VCD commits to promote and develop volunteering for all, enhancing the quality of life for residents throughout the county through Leadership, Inspiration, Facilitation and Expertise.

During the reporting year, we have consolidated our systems and processes, reviewing all procedures and policies. We now have a robust set of updated policies with all staff and trustees confident of our systems and practices.

Our core focus remains to enable volunteering to take place and thrive in Dorset, we recognise that much more can be achieved through working collaboratively and in partnership. We continue to work closely with organisations and those in the statutory sector.

We have helped influence and shape strategic aims with Dorset’s ICS and the Community Engagement Assembly, working with partners to ensure the sector has a voice at a strategic table, recognising the value and impact of the VCS.

Principal Funding Sources

VCD has received funding for projects and programmes being delivered as well as core funding from statutory partners, including Dorset Council and NHS/CCG. We have received funding mainly by way of contracts and grants. Trial pilot projects were funded to find new ways of working and to help fill gaps in provision that can reasonably be delivered by volunteers. In previous years, we had also received a number of grants from private funds including Bernard Sundley and The National Lottery, which are still being spent on on-going projects.

In this period our core services are predominantly funded by existing funds and contracts awarded by Dorset Council and NHS Dorset Integrated Care Board (ICB) formerly CCG until 30[th] June 2022

Projects Delivered

Dorset Volunteer Ambassador Programme

The Dorset Volunteer Ambassador Programme has continued to use the underspend from the original budget. Ambassadors continue in both Weymouth and Sherborne, meeting and greeting visitors and providing printed maps, directions and advice. The Weymouth Ambassadors are very active throughout the year meeting passengers off cruise ships docking at Portland Port.

Dorset’s Community Response & Community Volunteers

Dorset Council continues to commission this programme for volunteers to provide support doing tasks including shopping, delivering prescriptions and foodbank deliveries, seven days a week. We continue to receive 5-10 enquiries a week supporting vulnerable, elderly, disabled and unwell people across Dorset. We have a growing database of volunteers who give support with tasks close to where they live. Referrals come from adult services, social prescribers, and discharge teams at local hospitals as well as from the public direct.

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Volunteer centre Dorset Trustees’ Report For the Year Ended 31 March 2023

Wellbeing Pilots

We have two grants which we are to be used for pilots to promote wellbeing. We committed one of these grants to building capacity in the community green scheme. Other funds will be used to trial other areas of need including hoarding, hosted lunches, and community transport.

Home from Hospital

VCD are a key partner in the Home from Hospital partnership, working alongside Age UK NSWD, First Point and Help And Kindness to provide support to patients for them to be able to return home safely and supported. For VCD this is providing volunteer-led support for tasks including shopping, prescription collection, meal preparation and welfare checks. The Community Green Team support with furniture moving, bed removal and other tasks which enable people to stay in their own home for longer.

Community Credits Scheme

Post-covid, changes to the CCS have been essential to be able to support the sector which has been slow and reluctant for vulnerable adults to return to volunteering roles. The CCS has focused on supporting adults with learning disabilities to begin to socialise and regain their confidence and develop skills that could lead to a successful volunteering role or paid employment.

Community Green Team

The Community Green Team continues to thrive with demand increasing both for regular gardening and for one-off Home from Hospital support. We will need to supplement volunteer support with paid staff to be able to meet demand and be flexible for the Home from Hospital work to be effective and timely. We will need to secure funding for an additional van and costs to be able to meet demand. Gardening work continues in the community, and allotments bring together adults who need support, plus volunteer mentors.

Ukrainian Refugee Support

As a strategic partner of Dorset Council, we have been involved in the support of Dorset’s Ukrainian refugees. We have provided DBS checks for all host families. In Christmas 2022, VCD raised funds and received donations to be able to pack over 280 personalised Christmas hampers with gifts and treats for everyone in the household.

Vaccination Centres

VCD continues to support the national covid vaccination effort by recruiting, training and managing volunteer marshals at vaccination centres in Weymouth, Bridport and Blandford. There have also been additional popup clinics across Dorset. The contract has been extended until the 30[th ] June 2023, when the NHS will take the project in house.

Memorable Moments

This three-month pilot was to trial volunteers providing support to unpaid carers for them and their cared-for person to enjoy a day out. We were to work with adult social care professionals to find three people who would like to take advantage of this offer.

The Big Help Out

The Big Help Out is an initiative from King Charles III to promote volunteers and volunteering throughout his Coronation year. Throughout 2023 we will be asking people to pledge their volunteering hours; we want to reflect the amount of volunteering taking place in Dorset. We have produced banners, postcards, stickers and social media posts to promote the campaign. We created a dedicated website page where we listed volunteering activities and events across Dorset on the Coronation weekend.

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Volunteer centre Dorset Trustees’ Report For the Year Ended 31 March 2023

One-Off Personal Grants

In May, we will begin to administer one-off personal grants which will help to pay for goods or services that could enable a patient to be discharged from hospital, e.g. purchasing a microwave, changing door locks, or deep cleaning a property. This is a three-month pilot. This works alongside the Community Volunteers, with volunteers and the VCD team working together to enable people to live at home well and safe.

Weymouth Information Shop

The Weymouth Information Shop remains open on St Mary Street in Weymouth. Management of the building has transferred from Age UK to WADT and funding is currently from an underspend from original grants. The WIS continues to provide information and support to visitors and residents of Weymouth.

VCD total Social Media hits for this period

Facebook shows a reach of 85k which is an increase of 385% on the previous year. We posted 295 times which was an increase of 135%. We have 1631 followers on Facebook. There have been over 23k visits to the VCD Facebook page and 165 new page likes.

ACHIEVEMENT AND PERFORMANCE

Report of the Finance Director

The Volunteer Centre has had another very satisfactory year financially. Total expenditure for the year was £512,272 (2021-22 £407,447) of which 63% related to staff salaries and staff and volunteer costs. Total expenditure was below the budget by £82,748, this underspend has been carried forward and used to fund the projects and services in 23-24, with agreement by the funders. The budget had been revised upwards several times in the year as our project income grew.

Total income for the year was £596,349 (2021-22 £529,696) primarily received from agencies as grants and contracts. Total income was above the budget by £53,257, due primarily to income not classed as deferred income in the accounts but carried forward as an underspend to be used in the next financial year.

The net surplus for the year was £84,077 (2021-22 £122,249). The unrestricted reserves increased by £34,491 to £299,114. These reserves are important, providing the organisation with stability and enabling officers and trustees to focus more on the sustainability of the organisation and the services provided.

Cash in the bank is £398,131 and net current assets is £418,319. This equates to 10 months of expenditure (10 months 2021-22). The above calculation is based on these accounts but if it is based on our 202324 budget it would be 9 months. The organisation is growing and still able to maintain its working capital ratio.

At the year end the total funds were £444,258 (2021-22 £360,181).

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Volunteer centre Dorset Trustees’ Report For the Year Ended 31 March 2023

Reserves Policy

The guidance given by the Charity Commission is not specific and is more generalised to what is right for the individual charity. Reserves are needed to meet the working capital requirements of the charity and to continue the current activities of the charity in the event of a temporary reduction in funding. We will strive to maintain minimum financial reserves equivalent to 3 months operating cost. Free reserves at the year-end were £213,456 (2021-22 £181,116) which equates to around 5 months of this year’s expenditure. Designated reserves are held to cover future costs that may be incurred for example redundancy and other future contractual obligations. This fund may increase if, for example, we sign a longer contract for the premises.

Plan for 2023

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Volunteer Centre Dorset Trustees’ Report For the Year Ended 31 March 2023

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Volunteer Centre Dorset for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

By order of the Trustees.

A Bailey Director of Finance & Trustee

Date: 31 August 2023

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Volunteer Centre Dorset Independent Examiner’s Report to the Trustees For the Year Ended 31 March 2023

Independent examiners report to the Trustees of Volunteer Centre Dorset

I report to the charity trustees on my examination of the accounts of Volunteer Centre Dorset (“the Company”) for the year ended 31 March 2023.

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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  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 comply with these 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.

Michelle Ferris BSc (Hons) FCA DChA Goodwood House for and on behalf of Blackbrook Park Avenue Albert Goodman LLP Taunton Chartered Accountants Somerset TA1 2PX Date: 6 September 2023

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Volunteer Centre Dorset Statement of Financial Activities (including the Income and Expenditure Account) For the Year Ended 31 March 2023

----- Start of picture text -----
2023 2022
Unres- Res- Total Unres- Res- Total
tricted tricted tricted tricted
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 3,326 477 3,803 935 7,492 8,427
Charitable activities 2 52,500 479,091 531,591 68,968 446,542 515,510
Other trading activities 2 59,532 1,202 60,734 4,724 1,004 5,728
Investments 2 221 - 221 31 - 31
Total income 115,579 480,770 596,349 74,658 455,038 529,696
Expenditure on:
Charitable activities 3 79,957 432,315 512,272 34,553 372,894 407,447
Total expenditure 79,957 432,315 512,272 34,553 372,894 407,447
Net income/(expenditure)
before transfers 35,622 48,455 84,077 40,105 82,144 122,249
- -
Transfers between funds 9 (131) 131 15,000 (15,000)
Net movement in funds 35,491 48,586 84,077 55,105 67,144 122,249
Reconciliation of funds
Total funds brought forward 9 263,623 96,558 360,181 208,518 29,414 237,932
Total funds carried forward 299,114 145,144 444,258 263,623 96,558 360,181
----- End of picture text -----

The statement of financial activities has been prepared on the basis that all operations are continuing operations. There were no gains or losses arising in the period that are not shown above.

The statement of financial activities incorporates the income and expenditure account.

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Volunteer Centre Dorset- Company Registration Number: 05685988 Balance Sheet As at 31 March 2023

----- Start of picture text -----
2023 2022
£ £ £ £
Note
Fixed assets
Tangible fixed assets 6 25,939 21,713
Current assets
Debtors 7 220,580 401,718
Cash at bank and in hand 398,131 336,168
618,711 737,886
Liabilities
Creditors falling due within one year 8 (200,392) (399,418)
Net current assets 418,319 338,468
Total net assets 444,258 360,181
The funds of the charity:
Unrestricted funds:
General funds 9 213,456 181,116
Designated funds 9 85,658 82,507
Total unrestricted funds 299,114 263,623
Restricted funds 9 145,144 96,558
Total charity funds 444,258 360,181
----- End of picture text -----

These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

For the year in question, the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The trustees/directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the accounts.

Approved by the Board for issue on 31 August 2023 and signed on their behalf by:

A Bailey Director of Finance & Trustee

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Volunteer Centre Dorset Statement of Cash Flows For the Year Ended 31 March 2023

----- Start of picture text -----
2023 2022
£ £
Notes
Cash flows from operating activities
Net movements in funds for the year 84,077 122,249
Adjustments to cash flows from non-cash items:
Depreciation and amortisation 6 8,647 7,243
(Gain)/loss on disposal of fixed assets 2 (558) -
91,945 129,461
Working capital adjustments:
(Increase)/decrease in debtors 7 181,138 (378,144)
Increase/(decrease) in creditors 8 (199,026) 373,177
Net cash flow from operations 74,057 124,494
Cash flows from investing activities
Interest received 221 31
Purchase of fixed assets 6 (12,946) (22,629)
Proceeds on disposal of fixed assets 631 -
Net cash flow from investing activities (12,094) (22,598)
Net (decrease)/increase in cash and cash equivalents 61,963 101,896
Cash and cash equivalents at the beginning of 336,168 234,272
the reporting period
Cash and cash equivalents at the end of the 398,131 336,168
reporting period
Cash & Cash equivalents reconciliation:
Cash at bank 398,131 336,168
Total cash & cash equivalents at the end of the reporting
period 398,131 336,168
----- End of picture text -----

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

1 Accounting policies

The principle accounting policies adopted in the preparation of the financial statements are:

1.1

General information and basis of accounting

Volunteer Centre Dorset is a company limited by guarantee, incorporated in the United Kingdom under the Companies Act. The maximum liability of each member is £10. The address of the registered office is given on page 1. The nature of the charity’s operations and its principal activities are set out in the Trustees report on pages 2-8.

The financial statements have been prepared in £ sterling on the historical cost basis and 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) and the Companies Act 2006.

The charity 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 note(s).

1.2

Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. The valuation of donated services is not quantified within the Statement of Financial Activities.

1.3 Government grants

Government grants are accounted for when unconditionally due and reasonable assurance can be gained that it will be received. Where funds are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate. Where funds have not been received in a specified period, these funds will be accrued in debtors and recognised in the period to which they relate. Not all grants received have conditions and performance indicators attached, where this is the case, the income is included within donations. Performance related grants are included within Charitable Activities income.

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

1.4 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its clients. Direct costs are allocated to such activities and those costs of an indirect nature necessary to support them are shown as contributions to core costs (shown in income).

Contributions to core costs relates to management and office costs charged to the restricted funds in line with the funding agreements..

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life as follows:

Fixtures, fittings and equipment 25% on reducing balance. Motor vehicles 25% on reducing balance.

1.6 Debtors

Trade debtors and accrued income are recognised at the settlement amount due after any trade discount offered and any impairment necessary. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9 Taxation

As a registered charity, the company is exempt from corporation tax and capital gains tax, but not Value Added Tax.

1.10 Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease.

1.11 Pension contributions

The charity operates a defined contribution pension scheme. The scheme and its assets are held by independent managers. Contributions are recognised in the Statement of Financial Activities in the period in which they become payable in accordance with the rules of the scheme.

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

1.12 Fund accounting

Funds held by the charitable company are one of the following types:-

Further explanations of the nature and purpose of each fund are included in the notes to the financial statements.

1.13 Financial instruments

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows:

Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank – is classified as a basic financial instrument and is measured at face value.

Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

2 Income from:

Donations and legacies
Donations
Gift Aid
Charitable activities
Grants
Dorset Council
Lottery Funded
Grants - Other
NHS Dorset ICB (formally CCG)
Kick Start
SLA
NHS Dorset ICB (formally CCG)
Dorset Council
Other trading activities
Delivered services
DBS Fees Recharged
Profit / (loss) sale of fixed assets
Investment income
Bank interest
Total income		 Unres-
tricted
£
2,935
391
3,326
2,500
-
-
-
-
-
50,000
52,500
440
58,534
558
59,532
221
115,579		 Res-
tricted
£
477
-
477
22,500
71,436
22,733
23,940
11,524
75,777
251,181
479,091
1,202
-
-
1,202
-
480,770		 2023 Total
£
3,412
391
3,803
25,000
71,436
22,733
23,940
11,524
75,777
301,181
531,591
1,642
58,534
558
60,734
221
596,349		 Unres-
tricted
£
935
-
935
26,353
-
2,000
-
-
-
40,615
68,968
4,724
-
-
4,724
31
74,658		 Res-
tricted
£
7,492
-
7,492
82,308
74,759
41,824
23,940
-
23,673
200,038
446,542
1,004
-
-
1,004
-
455,038		 2022 Total
£
8,427
-
8,427
108,661
74,759
43,824
23,940
-
23,673
240,653
515,510
5,728
-
-
5,728
31
529,696

*Donates government grants

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

3 Expenditure on charitable activities

----- Start of picture text -----
Unres- Res- Unres- Res-
tricted tricted 2023 Total tricted tricted 2022 Total
£ £ £ £ £ £
Events 537 12,966 13,503 - 34,430 34,430
DBS Checks 41,500 302 41,802 - - -
Direct Purchases 5,190 914 6,104 - - -
Staff Costs 43,870 270,563 314,433 43,203 219,523 262,726
Staff travel 419 3,427 3,846 803 6,138 6,941
Volunteer expenses 227 4,465 4,692 76 2,690 2,766
Trustee expenses 448 - 448 566 - 566
Professional expenses 2,965 3,090 6,055 570 - 570
Training and fees 1,387 11,864 13,251 2,475 3,631 6,106
Vehicle costs (7,750) 12,159 4,409 500 4,202 4,702
Repairs and renewals (4,362) 11,248 6,886 27 2,009 2,036
Newsletter - - - 115 75 190
- -
Subscriptions 4,519 4,519 4,546 4,546
-
Premises 33,442 33,442 3,528 20,402 23,930
Miscellaneous 397 - 397 6,583 580 7,163
Postage 652 - 652 1,191 - 1,191
- -
Telephone 11,570 11,570 11,449 11,449
Stationery 358 - 358 1,240 - 1,240
Advertising and promotion 2,120 2,132 4,252 653 1,686 2,339
Insurance 2,023 350 2,373 648 660 1,308
Photocopying 777 - 777 960 - 960
-
Depreciation 8,647 8,647 1,479 5,764 7,243
Bookkeeping 11,018 16,838 27,856 10,781 12,464 23,245
Accounts preparation 900 - 900 850 - 850
Independent Examination 1,100 - 1,100 950 - 950
161,954 350,318 512,272 93,193 314,254 407,447
Recharges
Contribution to core costs (81,997) 81,997 - (58,640) 58,640 -
Total 79,957 432,315 512,272 34,553 372,894 407,447
----- End of picture text -----

4 Trustee expenses

None of the Trustee Directors (or any persons connected) received any remuneration during the period, with one was reimbursed £448 for mileage and other small miscellaneous expenses (2022 - £566).

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

5 Staff costs

----- Start of picture text -----
2023 2022
£ £
Wages and salaries 292,847 242,311
Employer's national insurance 21,345 17,240
Employer's pension contributions 5,240 3,175
314,433 262,726
----- End of picture text -----

The average monthly head count of employees during the period was 11 staff (2022: 10 staff).

No employee received remuneration of more than £60,000 in the period (2022: none).

The charity operates a defined contribution pension scheme. The pension charge for the year represents contributions payable by the charity to the scheme and amounted to £5,240 (2022: £3,175). Contributions totalling £1,271 (2022: £1,010) were payable to the scheme at the end of the year and are included in creditors.

Key management personnel

The key management personnel of the charity are considered to be the Chief Executive Officer. The total costs to the charity of employee benefits (including employer national insurance) for the key management personnel was £48,060 (2022: £51,749).

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

----- Start of picture text -----
6 Tangible fixed assets
Fixtures & Motor
Fittings Vehicles Total
£ £ £
Cost
At 1 April 2022 42,952 17,462 60,414
Additions 5,196 7,750 12,946
-
Disposals (12,079) (12,079)
At 31 March 2023 36,069 25,212 61,281
Depreciation
At 1 April 2022 34,336 4,365 38,701
Charge for the year 3,435 5,212 8,647
-
Eliminated on disposal (12,006) (12,006)
At 31 March 2023 25,765 9,577 35,342
Net book value
At 31 March 2023 10,304 15,635 25,939
At 31 March 2022 8,616 13,097 21,713
----- End of picture text -----

----- Start of picture text -----
7 Debtors
2023 2022
£ £
Trade debtors 216,056 395,203
Prepayments and accrued income 4,524 1,515
Other debtors - 5,000
220,580 401,718
----- End of picture text -----

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

8 Creditors: Amounts falling due within one year

----- Start of picture text -----
2023 2022
£ £
Deferred income - Funding received in advance 173,323 333,019
Other creditors 1,949 5,580
Accruals 4,768 2,120
VAT Liability 20,352 58,699
200,392 399,418
Deferred income 2023 2022
£ £
Deferred income at 1 April 2022 333,019 17,199
Released from previous years (308,019) (17,199)
Resources deferred in the year 148,323 333,019
Deferred income at 31 March 2023 173,323 333,019
----- End of picture text -----

Where grants are received in advance, for a specific period, these funds are deferred and recognised in the period to which they relate.

At the balance sheet date, the charity was holding funds received in advance for Dorset Council, for Service Level Agreements and grants for which the activity will take place in 2023/24. There are performance related criteria requiring the deferral of funds.

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Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

9 Summary of movement in funds

Restricted Funds
Allotment Project
Community Credits
Dorset Council
Big Lottery Fund / Reaching Communities
Other Income
Community Fridge
Company at Christmas
Community Volunteers
Community Response
Home Support
Training
Urgent Welfare Checks
Well-Being
Covid Grants (DEFRA)
NHS Dorset ICB (formally CCG)
Spirit of 2012
Dorset Vol Ambassadors
Creating a Legacy
Learnability
Vaccination Clinics 21-22
Vaccination Clinics 22-23
Total Restricted Funds
Unrestricted Funds
Designated Funds		 Balance
01.04.22
£
-
499
9,236
3,369
-
-
3,987
-
-
-
-
6,000
-
1,000
72,467
-
-
-
-
96,558		 Income
£
-
12,500
71,436
287
-
150
135,181
26,242
20,000
56,000
25,000
-
23,940
6,733
-
11,524
16,000
9,450
66,327
480,770		 Expenditure
£
(745)
(12,164)
(73,197)
(690)
(50)
(231)
(91,489)
(7,518)
(9,630)
(41,706)
-
(6,000)
(23,940)
(7,733)
(69,921)
(11,524)
-
(9,450)
(66,327)
(432,315)		 Transfers
£
745
-
(745)
-
50
81
-
-
-
-
-
-
-
-
-
-
-
-
-
131		 Balance
31.03.23
£
-
835
6,730
2,966
-
-
47,679
18,724
10,370
14,294
25,000
-
-
-
2,546
-
16,000
-
-
145,144
Designated Reserve Fund 27,507 - - 22,493 50,000
IT Reserve
Development Reserve
Training Reserve
Total Designated Funds
Administration/General Fund
Total Unrestricted Funds
Total Funds		 15,000
30,000
10,000
82,507
181,116
263,623
360,181		 -
-
-
-
115,579
115,579
596,349		 -
-
-
-
(79,957)
79,957
(352,358)		 (12,739)
(2,982)
(3,621)
3,151
(3,282)
(131)
-		 2,261
27,018
6,379
85,658
213,456
299,114
444,258

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Page 22

Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

Summary of movement in funds- prior year

Restricted Funds
Allotment Project
Community Credits
Dorset Council
Big Lottery Fund
Other Income
Community Fridge
Company at Christmas
Community Volunteers
NHS Dorset ICB (formally CCG)
Covid Grants (DEFRA)
Voluntary Help Scheme
Spirit of 2012
Creating a legacy
Dorset Vol Ambassadors
Out of Hours
Awards for All - Vehicle Reserve
Bernard Sunley
Total Restricted Funds
Unrestricted Funds
Designated Funds
Designated Reserve Fund
IT Reserve
Development Reserve
Training Reserve
Vehicle Reserve
Total Designated Funds
Administration/General Fund
Total Unrestricted Funds
Total Funds		 Balance
01.04.21
£
3,100
-
-
-
2,319
-
-
-
13,995
-
-
-
-
-
10,000
-
29,414
27,507
15,000
30,000
10,000
3,500
86,007
122,511
208,518
237,932		 Income
£
194
12,500
74,759
4,369
3,529
1,018
78,275
23,940
41,582
11,952
16,667
10,625
150,000
20,628
-
5,000
455,038
-
-
-
-
-
-
74,658
74,658
529,696		 Expenditure
£
(3,294)
(12,001)
(65,523)
(1,000)
(5,848)
(1,018)
(74,288)
(23,940)
(49,577)
(11,952)
(15,667)
(10,625)
(77,533)
(20,628)
-
-
(372,894)
-
-
-
-
-
-
(34,553)
(34,553)
(407,447)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(10,000)
(5,000)
(15,000)
-
-
-
-
(3,500)
(3,500)
18,500
15,000
-		 Balance
31.03.22
£
-
499
9,236
3,369
-
-
3,987
-
6,000
-
1,000
-
72,467
-
-
-
96,558
27,507
15,000
30,000
10,000
-
82,507
181,116
263,623
360,181

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Page 23

Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

Purpose of material funds:
Training Funds Volunteer management training for community organisations
Designated Reserve Fund Contingency reserve to cover the operating lease and redundancy
commitments.
IT Reserve Reserve set up to fund future IT requirements.
Vehicle Reserve Reserve set up to fund a new van (purchased in prior year).
Development Reserve Reserve set up to fund Volunteer Centre Dorset development.
Allotment Project Access to a community allotment for everybody who would like to participate.
Community Credits Enabling people with learning disabilities to volunteer and be supported by a
Mentor.
NHS Dorset ICB Providing support to the VCS in Dorset, working in partnership with the NHS
Dorset ICB to develop volunteering opportunities, representing the sector and
communicating NHS themes, surveys, activities etc to the wider Voluntary and
Community Sector.
Covid Grants (DEFRA) To recruit volunteers, support and manage the Covid-19 response.
Awards for All Contribution to purchase of new van.
Dorset Vol Ambassadors Local Ambassadors will be recruited, and training will be provided, to engage
with the public to provide a ‘welcoming face’ as well as local knowledge and
information whist providing advice and guidance.
Community Volunteers A pilot project with Dorset Council that has developed through the pandemic
and that continues to support people in need through community volunteering.
Out of Hours This is the Community Volunteers project, but outside normal working hours.
Spirit of 2012 A research project to highlight and develop volunteer opportunities for people
with disabilities and additional needs in museums.
Creating a Legacy Giving the opportunity for young people to gain work experience.
Learnability Supporting people with learning disabilities gain new skills and qualifications
through their volunteering.
Vaccination Clinics Managing volunteers supporting Covid vaccination clinics in Dorset.

Transfers may be made from unrestricted funds insofar as expenditure charged to restricted exceeds monies received, to cover any deficit that would otherwise arise. Transfers are also made, in accordance with the SORP, on purchase of assets from restricted funds that can be taken to discharge the restriction. The trustees are satisfied that sufficient resources are held to enable each fund to be applied in accordance with any restrictions.

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Page 24

Volunteer Centre Dorset Notes to the Financial Statements For the Year Ended 31 March 2023

10 Analysis of assets between funds

----- Start of picture text -----
Unres- Res- Unres- Res-
tricted tricted 2023 Total tricted tricted 2022 Total
£ £ £ £ £ £
- -
Tangible assets 25,939 25,939 21,713 21,713
Net current assets 273,175 145,144 418,319 241,910 96,558 338,468
299,114 145,144 444,258 263,623 96,558 360,181
----- End of picture text -----

11 Related parties

There were no related party transactions during the year (2022: none).

12 Government grants

Income from government grants comprise grants made by local authorities to fund the principal activities and objectives of the charity via core funding and funding for specific restricted projects. No performance related grants recognised in income have had any unfulfilled conditions or any other contingencies attaching to them. See note 2 for more information and to the amount and source of these grants.

13 Company limited by guarantee

The company was incorporated as a company limited by guarantee and has no share capital. The guarantee to the company is £10 per member on the winding up of the company. At 31 March 2023 the company had six members and the total amount guaranteed was therefore £60.

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Page 25