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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1117039 REGISTERED COMPANY NUMBER: 05385343

DIALOGUE SOCIETY

(A company limited by guarantee without share capital)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023

DIALOGUE SOCIETY
Contents Page
Legal and administrative information 2
Trustees’ Report
3-4
Accountant’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8-16

1

DIALOGUE SOCIETY

Legal and administrative information

Trustees

Beyza Nur Coskun

Muammer Demirpolat

Selcuk Bassoy

Company Number: 05385343

Charity Number: 1117039

Registered Office address

244 Chase Road, London, N14 6HH

Accountants

AA ACCOUNTANCY SERVICES 244 Chase Road London N14 6HH

2

DIALOGUE SOCIETY

TRUSTEES’ REPORT

FOR THE PERIOD ENDED 31 DECEMBER 2022

Directors' Report

Dialogue Society is an organisation that aims to advance social cohesion by connecting communities, empowering people to engage and contributing to the development of ideas on dialogue and community building. It does this by bringing people together through discussion forums, courses, capacity-building publications, and outreach.

Overview

Our activities between 1[st] April 2022 and 31[st] March 2023 can be summarised as the Talking Bubble Project; the Dialogue Society Book Group; academic workshops; publications; Courses and discussion forums on various themes in different formats; Life of a Chickpea Project; the delivery of various intercultural community events including Christmas and fast-breaking iftar dinners; Interfaith Week activities; training and support to our branches and fundraising. We are pleased to note that Dialogue Society was awarded 'LSE Voluntary Organisation of the Year 2022’.

Our main activities can be summarised in detail under the headings below:

Talking Bubble Project: The Talking Bubble project, launched during the COVID-19 pandemic, has left a notable imprint on numerous lives. Through our befriending campaign, our objective is to mitigate the challenges posed by loneliness by connecting individuals at risk with a phone befriender. Our campaign now provides much-needed provision in over 20 different languages.

The Dialogue Society Book Group: The Dialogue Society Book Group has been going on and growing for the last ten years. It explores the capacity of books to provide windows into different cultural and intercultural worlds. A series of quality novels available at local libraries are chosen and discussed within a relaxed, sociable setting at the Dialogue Society offices and online platforms.

Academic workshops: Organised by the Journal of Dialogue Studies in partnership with the University of Wales Trinity Saint David, a full-day academic workshop invited scholars and practitioners who wish to explore ideas and share their research findings on the theme of 'Governance for the Human Future: The Centrality of Dialogue’. The workshop aimed to help explore the ways international governance processes might be improved by drawing on insights from innovative dialogue theory and good dialogue practices.

Publications : A special issue of the Journal of Dialogue Studies has been published, featuring papers invited and submitted for the seminar series on ‘Inter-Religious and Inter-Convictional Dialogue’. This volume explores the fields of Inter-Religious and Inter-Convictional Dialogue’. We also published a community manual entitled ‘How to Run Online Interfaith Dialogue’. This manual serves the primary aim of informing the practices of online interfaith dialogue by identifying and providing community-centric guidance on how best to bring faith communities together. Additionally, we have initiated a new publishing project - the Ramadan Journal- to complement our fast-breaking iftar events. This was followed by the Christmas Journal, where we hope to bring diverse voices together from the community, focussing on the theme of ‘Christmas is Community.'

3

Courses and discussion forums: During this period, we organised several discussion forums in varying formats to achieve critical, open, and meaningful dialogue by bringing people together. A wide range of discussions were held covering multiple issues relevant to our areas of interest, such as the seminar series held in partnership with the Oxford Centre for Religion and Culture, based at Regent's Park College, University of Oxford, on 'Inter-Religious and Inter-Convictional Dialogue', 'Empowering Women and Girls: Leicester Case' presented at the United Nations NGO Commission on the Status of Women.

Life of a Chickpea: This newly initiated community project uses the humble chickpea's journey as a metaphor for understanding societal models, British values, and individual roles in a diverse community. Through seminars organised in schools and similar venues, we aim for all students to understand the significance of dialogue at community levels, encourage the engagement of dialogue among youth, and raise awareness of the concepts of equality, diversity and inclusion.

Community Events: Throughout this timeframe, we had the privilege of once again assembling in person to organise various community activities, overcoming the challenges presented by the lockdowns of the past two years. This ranged from organising fast-breaking community iftar dinners across the country with a theme of ‘Rekindling Community Spirit', including the IftarMe project to bring dialogue into our homes to foster cohesion in society, to ‘get-together’ Christmas dinners around the theme of 'Christmas is Community', bringing hundreds of diverse communities together across the UK to celebrate and find constructive solutions to our shared difficulties. Other community activities included inter-faith visits to places of worship, sending thousands of Christmas cards and heart-warming gifts, engaging in arts and crafts with local elderly communities, participating in park clean-ups, joining in the Queen's Platinum Jubilee events, initiating the ‘Ride for Friendship Challenge' to build friendships, hosting fundraising coffee morning events for good causes, organising picnics, presenting live music and conducting art workshops and performances.

Interfaith Week activities: Our dialogue volunteers were actively involved in the festivities of the interfaith week celebrated across the UK. Collaborating with local stakeholders and community groups, Dialogue Society Branches orchestrated numerous events during this period, each addressing various themes that resonate closely with our communities' concerns. Notably, they coordinated several 'Noah's Pudding' events, encompassing dinners at schools, local places of worship, our dialogue centres, and other community hubs. Thousands of bowls were shared with neighbours as a contribution to the interfaith week. The 'Noah's Pudding' project, ongoing for more than seventeen years, has evolved into a well-known brand and a means for building more cohesive societies.

Fundraising : We have continued our fundraising activities through regular donations and contributions from our supporters, as well as by selling books and goods and eBay sales throughout the year to raise funds and facilitate dialogue between different community groups.

Selcuk Bassoy Date 25 October 2023

Chairman of the Board of Trustees

4

DIALOGUE SOCIETY

INDEPENDENT EXAMINER'S REPORT TO TRUSTEES OF DIALOGUE SOCIETY

I report on the accounts of the charity for the period ended 31 March 2023 which are set out on pages 10 to 20

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Act 2005 and the Charities Accounts Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention other than disclosed below. 1.which gives me reasonable cause to believe that in any material respect the requirements:

•to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

•to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

2.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached .

AA ACCOUNTANCY SERVICES

Chartered Certified Accountant

244 Chase Road, London, N14 6HH

Date: 25 October 2023

5

DIALOGUE SOCIETY STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2023

Unristricted
Notes
Funds
INCOME AND EXPENDITURES
£
INCOMING RESOURCES
Incoming resources from generated funds:
Voluntary income
2
117662
Activities for generating funds
3
126923
Investment income
4
0
Incoming resources from charitable activities
5
0
Other incoming resources
6
23880
TOTAL INCOMING RESOURCES
268465
RESOURCES EXPENDED
charitable Activities
7
257877
Governance Costs
8
14340
Other resources expended
9
0
TOTAL RESOURCES EXPENDED
11
272217
NET INCOMING/(OUTGOING) RESOURCES
before transfers
21
-3752
Transfersbetween funds
-
NET MOVEMENT IN FUNDS FOR THE YEAR
-3752
Total Funds at 1 April 2022
67520
Prior Year Adjustment (Note 19)
0
Total Funds at 31 March 2023
63768
=====
Restricted
Funds
£
72563
0
0
0
-
72563
58163
9000
0
67163
5400
-
5400
0
5400
=====
2023
Total
£
190,225
126923
0
0
23880
341028
316040
23340
0
339380
1648
-
1648
67520
0
69168
=====
2022
Total
£
143,518
210060
0
0
23983
377561
408406
23296
0
431702
-54141
-
-54141
121661
0
67520
=====

The notes on pages 12 to 22 form part of these accounts.

7

DIALOGUE SOCIETY

BALANCE SHEET AS AT 31 MARCH 2023

Notes
2023

15
20382
20382
Debtors
16
19464
Stocks
34200
30720
84384
17
(21320)
63064
18
-14278
69168
=====
20
5400
20
63768
69168
=====
Unrestricted funds
CREDITORS:Amounts falling due
within one year
Total assets less current liabilities
Net current assets / (liabilities)
CREDITORS:Amounts falling due
more than one year
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Cash at bank and in hand
Restricted funds
CHARITY FUNDS
2022

20716
20716
138480
48112
186592
(121722)
64870
-18066
67520
=====
0
67520
67520
=====

The notes on pages 16 to 24 from part of these accounts. Approved by the Board of Trustees on 20 October 2023.and signed on its behalf by Selcuk Bassoy, Trustee.

Selcuk Bassoy Chairman

8

DIALOGUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' published in March 2005 and applicable accounting standards.

1.2 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

1.3 Incoming resources

All incoming resources are included in the Statement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable No income is recognised where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable

1.4 Resources expended

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled, Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

9

DIALOGUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES (continued)

1.5 Tangible fixed assets and depreciation

All assets costing more than £ 500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings 25% reducing balance

1.6 Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the Statement of financial activities.

1.7 Programme related investment

Programme related investments are stated at the cost of investment.

2. VOLUNTARY INCOME
Donations
Grants
Voluntary Income
3. TRADING ACTIVITIES
Charity trading income
Charity trading income-Domestic
Net income from trading activities
Unristricted
Funds
£
117662
117662
Unristricted
Funds
£
126923
126923
Restricted
Funds
£
4360
68203
72563
Restricted
Funds
£
0
0
2023
Total
£
122022
68203
190225
2022
Total
£
126923
126923
2022
Total
£
115272
28246
143518
2021
Total
£
210060
210060

10

DIALOGUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. INVESTMENT INCOME
Unristricted
Funds
£
Rental Income
5. INCOMING RESOURCES FROM CHARITABLE
Unristricted
Funds
£
Charitable Activities
0
6. OTHER INCOMING RESOURCES
Unristricted
Funds
£
Other incoming resources
23880
7. EXPENDITURE BY CHARITABLE ACTIVITY
SUMMARY BY FUND TYPE
Unristricted
Funds
£
Investment Income
0
Charitable Activities
257877
257877
SUMMARY BY EXPENDITURE TYPE
Staff
Costs
£
Investment Income
0
Charitable Activities
107552
107552
Restricted
2023
Funds
Total
£
£
0
0
ACTIVITIES
Restricted
2022
Funds
Total
£
£
0
0
Restricted
2022
Funds
Total
£
£
0
23880
Restricted
2022
Funds
Total
£
£
0
0
58163
316040
58163
316040
Other
2022
Costs
Total
£
£
0
0
231828
339380
231828
339380
2022
Total
£
0
2021
Total
£
0
2021
Total
£
23983
2021
Total
£
0
408406
408406
2021
Total
£
0
431702
431702

11

DIALOGUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. GOVERNANCE COSTS
Unrestricted
Funds
£
Governance- Accountants fees
1400
Governance - Premises costs for head office
3210
Governance - telephone
156
Governance expense - computer expenses
114
Governance expense - wages and salaries
1755
Governance expense - NI
7205
Governance - depreciation - tangible fixed assets
500
14340
====
9. OTHER RESOURCES EXPENDED
Unrestricted
Funds
£
Loss((profit) on disposal of fixed asset
0
====
10. DIRECT COSTS
Basis of Unrestricted
All Charitable activities
Allocation
Funds
£
Charitable Contributions/Purchases
Direct
97370
Cleaning
Direct
2854
Staff training and welfare
Direct
2049
Premises
Direct
18894
Insurance
Direct
848
Books and magazine
Direct
2490
Bursary and grants
Direct
0
Printing, Postage and Stationary
Direct
3969
Motor expenses
Direct
954
Office / admin expenses
Direct
1230
Telephone and internet
Direct
1403
Travel and substance
Direct
3296
Repairs and Renewals
Direct
0
Bank Charges
Direct
1133
Consultancy fees
Direct
12458
Subscriptions
Direct
1122
Miscellaneous
Direct
169
Advertising
Direct
4030
Paypal/ebay fees
Direct
1099
Software
Direct
1029
Wages and salaries
Direct
63634
Pension
Direct
1803
Accommodation
Direct
11900
Courier
Direct
518
Editing
Direct
0
Equipment expensed
Direct
1029
Service charges
Direct
5848
Unrestricted
Funds
£
1400
3210
156
114
1755
7205
500
Restricted
Funds
£
9000
9000
====
Restricted
Funds
£
0
====
Restricted
Funds
£
10000
15000
33163
2023
Total
£
1400
3210
156
114
10755
7205
500
2022
Total
£
1000
3572
227
262
11785
5950
500
14340
====
Unrestricted
Funds
£
23340
====
2023
Total
£
23296
====
2022
Total
£
0
====
2023
Total
£
97370
2854
2049
28894
848
17490
0
3969
954
1230
1403
3296
0
1133
12458
1122
169
4030
1099
1029
96797
1803
11900
518
0
1029
5848
0
====
2022
Total
£
195017
0
2569
32151
341
11000
1000
1991
456
727
2042
224
1091
1965
17450
672
255
137
6462
2358
106062
1506
1080
1167
17237
97
210

Meeting and event expenses

Direct
16748
257877
====
Direct
16748
257877
====
58163
====
16748 3139
257877
====
316040
====
408406
====

12

DIALOGUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE

Staff Costs
Depreciation
Other Costs
2023
£
£
£
£
Investment Income
0
0
0
0
Charitable Activities
107552
500
231328
339380
Charitable activities
107552
500
231328
339380
Governance
17960
500
4880
23340
Loss on disposal of fixed assets
0
0
0
0
125512
1000
236208
362720
12. ANALYSIS OF RESOURCES EXPENDED BY ACTIVITIES
Activities undertaken
Total
Directly
Support Costs
2023
£
£
£
Investment Income
0
0
0
Charitable Activities
58163
23340
81503
Total
58163
23340
81503
2023
£
0
339380
2022
£
0
408406
339380 408406
23340
0
23296
0
362720 23296
Total
2022
£
0
23296
81503 23296

13. NET INCOMING RESOURCES

This is stated after charging:

13. NET INCOMING RESOURCES
This is stated after charging:
2023 2022
£ £
Depreciation of tangible fixed assets: owned by charity 500 500
Auditor's remuneration 0 0
Governance Accountant fees 1400 1000

During the year, no Trustees received any remuneration (2022 -£NIL). During the year, no Trustees received any benefits in kind (2022 -£NIL).

During the year, no Trustees received any reimbursement of expenses (2022 -£NIL).

14. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Social security costs
The average monthly number of employees during the year was as follows:
2023
£
107552
9008
116560
2023
No.
11
2022
£
106062
7456
113518
2022
No.
10

No employee received remuneration amounting to more than £60,000 in either year.

13

DIALOGUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. TANGIBLE FIXED ASSETS

Land & Fixtures & Motor
Buildings Fittings Vehicles TOTAL
Cost £
At 01.04.2022 0 31016 0 31016
Additions 0 166 166
At 31.03.2023 0 31182 31182
Depreciation
At 01.04.2022 0 10300 0 10300
charge for period 0 500 500
At 31.03.2023 0 10800 0 10800
Net book values
At 31.03.2023 0 20382 0 20382
At 31.03.2022 0 20716 0 20716

14

DIALOGUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. DEBTORS

EBTORS
2023 2022
£ £
Due after more than one year
Other Debtors 0 0
Due within one year
Trade debtors
Other debtors 19464 138480
19464 138480

17. CREDITORS: Amount falling due within one year

2023
£
Bank loans and Overdraft
0
Trade creditors
538
Other taxation and social security
8879
Other creditors
11903
Accruals and deferred income
0
21320
2022
£
0
156
5165
116401
0
121722

18. CREDITORS: Amount falling due after one year

Bank loans
Other creditors
2023
£
14278
0
14278
2022
£
18066
0
18066

15

DIALOGUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

19. PRIOR YEAR ADJUSTMENT

There is no prior year adjsutment this year

20. STATEMENT OF FUNDS

Designated Funds
General Funds
General Funds-all funds
Total Unrestricted funds
Restricted funds
Restricted funds-all funds
Total of funds
SUMMARY OF FUNDS
General Funds
Restricted funds
Brought
Forward
£
67520
67520
0
67520
Restated
Brought
Forward
£
67520
0
67520
Incoming
Resources
£
268465
268465
72563
341028
Incoming
Resources
£
268465
72563
341028
Resources
Expended
£
(272217)
(272217)
(67163)
(339380)
Resources
Expended
£
(272217)
(67163)
(339380)
Transfers
In/Out
£
0
Carried
Forward
£
63768
0 63768
0 5400
0 69168
Transfers
In/Out
£
0
0
Carried
Forward
£
63768
5400
0 69168

16

DIALOGUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

22. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Debtors due after more than 1 year
Current assets
Creditors due within one year
Creditors due in more than one year
Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
20382
0
20382
20716
0
0
0
0
84384
0
84384
186592
(21320)
0
(21320)
(121722)
-14278
0
-14278
-18066
69168
0
69168
67520

23. RELATED PARTY TRANSACTIONS

There was not any related party transaction with any of the trustees this year and last year.

17