2024-03-31-accounts

Charity Registration no 1121797

DOVETAIL COMMUNITY OUTREACH

TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

DOVETAIL COMMUNITY OUTREACH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Mrs J Hazelgrove
	Mr A Lomath
	Mr R Wadham
	Mrs T Cann
Charity no.	1121797
Charity correspondent	Mr A Lomath
	Hillingdon Park Baptist Church
	25 Hercies Road
	Hillingdon
	Middlesex UB10 9LS
Independent examiner	F. Harling ACCA
	Ward Williams
	Bay Lodge
	36 Harefield Road
	Uxbridge
	Middlesex UB8 1PH
Bankers	Metro Bank
	One Southampton Row
	London
	WC1B 5HA

DOVETAIL COMMUNITY OUTREACH

CONTENTS

	Page
Trustees’ report	1 – 4
Independent examiner’s Report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 – 14

1

DOVETAIL COMMUNITY OUTREACH

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report and accounts for the period from 1 April 2023 to 31 March 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Dovetail Community Outreach (“DCO”) was founded as part of Hillingdon Park Baptist Church on 1 October 1994 and registered as an unincorporated charity on 3 December 2007. The charity’s governing document is a Declaration of Trust made on 28 September 2007.

Trustees

The trustees, who served during the period, were:

Rev R Craig (Resigned July 2023) Mrs J Hazelgrove Mr A Lomath Mr R Wadham Mrs T Cann

The Declaration of Trust provides that there shall be at least three trustees.

Trustees are elected members of the Hillingdon Park Baptist Church and are elected by ballot at the church annual general meeting or at any other Church Members Meeting. Hillingdon Park Baptist Church is a registered charity (charity number 1131213).

Related parties

The trustees of the charity are considered to be related parties of the charity. A total of £154 was paid to trustees in the year (2023: £254) regarding reimbursement of costs incurred by the trustees on behalf of the charity.

Trustees Mrs J Hazelgrove, Rev R Craig and Mr A Lomath are/were trustees of Hillingdon Park Baptist Church (“HPBC”). The charity rents premises from the church and HPBC also provide some administration and printing services on the charity’s behalf, which are included in the rental fee. From August 2023 HPBC suspended rental payments due to the financial position of DCO.

Trustee Mr A Lomath is also a trustee of Hillingdon Street Angels.

2

DOVETAIL COMMUNITY OUTREACH

TRUSTEES’ REPORT (Continued)

Risk factors

The trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity and are satisfied that systems are in place to mitigate its exposure to the major risks.

The appropriate systems include financial controls, good health and safety procedures and maintaining a sufficient unrestricted reserve to protect against loss of income. All appropriate insurances are taken out. The trustees ensure that they are up to date with legislative requirements.

OBJECTIVES AND ACTIVITIES

The objective of DCO is to relieve financial hardship and sickness and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in the London Borough of Hillingdon and in such other parts of the United Kingdom or the world as the trustees from time to time may think fit. This is particularly but not exclusively by means of the development of community care including working together with Hillingdon Baptist Church, Voluntary Charitable agencies, Primary care trusts and local authorities to support young people, the elderly and those who are unemployed.

The charity is also to address other purposes that are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the trust.

The charity works with the community for improvements with:

• Older people

• Youth

• Family

• Health

• Unemployed

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities.

3

DOVETAIL COMMUNITY OUTREACH

TRUSTEES’ REPORT (Continued)

ACHIEVEMENTS AND PERFORMANCE

Activities in the year are still experiencing effects from the COVID-19 pandemic, this is gradually reducing and hopefully this will continue in the coming year. The main activities and achievements of the charity during the year were:

• The Dining Centre has operated throughout the year and continued with a delivery service to housebound clients. Return of diners has been slow with numbers much reduced from pre-pandemic levels. A total of just over 4,500 meals were served during the year which is an increase of 13% on the previous year. A Christmas meal was served to 40 people followed the next day by a Christmas meal for the volunteers. Volunteers have included members of HPBC, special needs students from local colleges on work experience placements and previous work experience students.

• DCO continues to run bereavement support services, with six trained support workers. The monthly drop-in support meetings have continued throughout the year with over 25 attendees during the year, but individual support meetings have not been restarted.

• The funds transferred from U-Can-Ask-Angels in April 2020 have not been used during this period. An event for Children in Need was held jointly with Hillingdon Park Baptist Church and the money collected paid through the Dovetail account.

• Although all premises hiring is now covered by the Church DCO still liaises with a number of groups regarding community issues.

FINANCIAL REVIEW

Details of the financial performance for the period are set out on pages 7 to 15.

The main sources of income for DCO were from the monies paid by diners at the Dining Centre and the grant of £10,000 from the London Borough of Hillingdon. The charge to diners was increased from £5 to £6 in June 2023 and a further increase to £7 is planned during 2024. HPBC charged DCO for room hire for the first 4 months of the year but the Trustees of HPBC then agreed to suspend room hire payments because of the financial position of DCO.

After expenses there is a deficit for the period of £7,688 (2023: deficit £13,876). After this is deducted from the funds brought forward balance of £23,578 an amount of £15,890 has been carried forward to be used in furtherance of the charity’s objectives.

There will be no grant from London Borough of Hillingdon for the Dining Centre in the year 2024-2025, the Trustees are endeavouring to reduce costs as far as possible and seek other sources of external funding. With numbers of diners only increasing slowly and costs rising the Trustees realise that the Dining Centre could run out of funds before March 2025 and will keep the situation under close review during the year. Subsequent to the end of the financial year an offer of a grant from the Fassnidge Memorial Trust has been received which will enable the Dining Centre to run for at least another year.

At the time of this report, the dining centre had a small amount of perishable foodstuffs that were not included in the period-end accounts.

DOVETAIL COMMUNITY OUTREACH

TRUSTEES’ REPORT (Continued)

Reserve Policy

The trustees reviewed the policy in January 2020 and agreed to change the policy to hold between four and twelve months running costs in reserve. The monies currently held fall within this policy although at the current rate of monthly deficits this could soon fall below 4-month cover.

PLANS FOR FUTURE YEARS

The Dining Centre needs to increase the number of meals being served by a significant amount during the coming year; this will require advertising around the local area and recruitment of volunteers. The Trustees also need to explore sourcing funding from other organisations in order to keep the Dining Centre running in its current format. If this does not happen then the Trustees will need to change how the Dining Centre operates.

As well as continuing to run the Bereavement Support Service the trustees will also be open to other opportunities for developing community work in the local area in line with the stated objectives of the charity, especially with regard to disadvantaged young people.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with the rules of the trust, applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the board of trustees

Andrew Lomath (Trustee) Date: 8 December 2024

5

DOVETAIL COMMUNITY OUTREACH

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DOVETAIL COMMUNITY OUTREACH

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024, which are set out on pages 6 to 14.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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 charity as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

Frank Harling ACCA Ward Williams

Bay Lodge 36 Harefield Road Uxbridge, Middlesex UB8 1PH

10 December 2024

6

DOVETAIL COMMUNITY OUTREACH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		2024	2024	2024	2023
	Notes	£	£	£	£
INCOME FROM:
Incoming resources from
generated funds:
Donations and legacies	2	273	10,616	10,889	15,915
Charitable activities	3	-	29,481	29,481	20,984
Investment income	4		162	162	66
		━━━	━━━	━━━	━━━
TOTAL INCOME		273	40,259	40,532	36,965
		━━━	━━━	━━━	━━━
EXPENDITURE ON:
Charitable activities	5	273	47,947	48,220	50,841
TOTAL RESOURCES EXPENDED		━━━ 273	━━━ 47,907	━━━ 48,220	━━━ 50,841
		━━━	━━━	━━━	━━━
NET EXPENDITURE FOR		━━━	━━━	━━━	━━━
YEAR		-	(7,688)	(7,688)	(13,876)
		━━━	━━━	━━━	━━━
NET MOVEMENT IN FUNDS
FOR THE YEAR		-	(7,688)	(7,688)	(13,876)
Total funds at 1 April 2023		4,580	18,998	23,578	37,454
FUND BALANCES AT 31		━━━	━━━	━━━	━━━
MARCH 2024		4,580	11,310	15,890	23,578
		═══	═══	═══	═══

7

DOVETAIL COMMUNITY OUTREACH

BALANCE SHEET AS AT 31 MARCH 2024

			2024	2023
	Notes		£	£
FIXED ASSETS
Tangible assets	7		106	210
CURRENT ASSETS
Debtors	8	556		545
Cash at bank and in hand		16,466		24,635
		━━━━		━━━━
		17,022		25,180
CREDITORS : Amounts falling due within
one year	9	(1,238)		(1,812)
		━━━━		━━━━
NET CURRENT ASSETS			15,784	23,368
			━━━━	━━━━
NET ASSETS			15,890	23,578
			════	════
INCOME FUNDS
Restricted funds Unrestricted funds	11 11		4,580 11,310	4,580 18,998
			━━━━	━━━━
			15,890	23,578
			════	════

The accounts were approved by the trustees on 8 December 2024

Mr A Lomath (Trustee)

8

DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Charity information

Dovetail Community Outreach (“DCO”) is an unincorporated charity which was registered on 3 December 2007. The Charity’s registration number is 1121797.

1.1 Accounting convention

The accounts have been prepared in accordance with the Charity’s governing document, the Charities Act 2011 and “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)” (published in October 2019) The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on a going concern basis under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Incoming resources

Voluntary income includes donations, gifts and grants and is included in the Statement of Financial Activities (“SOFA”) for the year when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Investment income is recognised on a receivable basis.

Income resources from charitable activities represent amounts derived from the dining centre.

Deferred income relates to income that has been received prior to the year-end that relates to performance and specific deliverables that has not been achieved at the year end. As such, the charity accounts for the income as it earns the right to consideration by its performance.

9

DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1.3 Resources expended

All expenditure is accounted for on an accruals basis as a liability is incurred.

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its beneficiaries and those costs necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and other expenditure not directly related to the charitable activities.

1.4 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 less estimated residual value of each asset over its expected useful life, as follows:

Computer Equipment 1/3 of Cost Kitchen Equipment 20% of Cost Fixture and Fittings 20% of Cost

1.5 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 that are to be used in accordance with specific restrictions imposed by donors that have been raised by the charity for particular purposes. The cost 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.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

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DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2.	DONATIONS AND LEGACIES
		Restricted	Unrestricted	Total	Total
		Funds	Funds	2024	2023
		£	£	£	£
	LBH dining centre grant	-	10,000	10,000	15,000
	Other donations	273	616	889	915
		━━━	━━━	━━━	━━━
		273	10,616	10,889	15,915
		═══	═══	═══	═══
3.	CHARITABLE ACTIVITIES
		Restricted	Unrestricted	Total	Total
		Funds	Funds	2024	2023
		£	£	£	£
	Dining centre	-	26,878	26,878	18,907
	Café and drinks cabinet	-	1,959	1,959	1,597
	Special catering	-	644	644	480
		━━━	━━━	━━━	━━━
		-	29,481	29,481	20,984
		═══	═══	═══	═══
4.	INVESTMENT INCOME
		Restricted	Unrestricted	Total	Total
		Funds	Funds	2024	2023
		£	£	£	£
	Bank interest receivable in year	-	162	162	66
		━━━	━━━	━━━	━━━
		-	162	162	66
		═══	═══	═══	═══

11

DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5. RESOURCES EXPENDED

	Restricted	Unrestricted	Total	Total
	Funds	Funds	2024	2023
Direct charitable activities	£	£	£	£
Hall hire rent	-	3,200	3,200	9,600
Catering employment costs	-	22,773	22,773	21,404
Dining centre consumables	-	19,667	19,667	16,269
Catering equipment and repairs	-	122	122	196
Kitchen equipment depreciation	-	104	104	322
Training costs	-	-	-	198
Sundry expenses	-	242	242	201
Bereavement costs	-	210	210	380
Donation to Children in Need	273	-	273	700
	━━━	━━━	━━━	━━━
	273	46,318	46,591	49,270
Charitable support costs
Insurance	-	669	669	611
	━━━	━━━	━━━	━━━
Governance costs	-	669	669	611
Independent examination fees	-	960	960	960
	━━━	━━━	━━━	━━━
	-	960	960	960
Total charitable activities	━━━	━━━	━━━	━━━
expenditure	273	47,947	48,220	50,841
	═══	═══	═══	═══

12

DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6.	EMPLOYEES
		2024	2023
	Number of employees:	Number	Number
	The average monthly number of employees during the year was:	1	1
	Employment costs	£	£
	Catering manager wages cost (inc PAYE/NI/Pension)	22,773	21,404
		━━━	━━━
		22,773	21,404
		═══	═══
	There were no employees whose annual emoluments were £60,000	and above.

7.

TANGIBLE FIXED ASSETS
	Computer	Kitchen	Fixtures &
	Equipment	Equipment	Fittings	Total
COST	£	£		£
At 1 April 2023	800	30,476	4,955	36,231
Additions	-	-	-	-
Disposals	-	-	-	-
	━━━	━━━	━━━	━━━
At 31 March 2024	800	30,476	4,955	36,231
	━━━	━━━	━━━	━━━
Depreciation
At 1 April 2023	800	30,266	4,955	36,021
Charge for the year	-	104	-	104
Disposals	-	-	-	-
	━━━	━━━	━━━	━━━
At 31 March 2024	800	30,370	4,955	36,125
	━━━	━━━	━━━	━━━
NET BOOK VALUE
At 31 March 2024	-	106	-	106
	═══	═══	═══	═══
At 31 March 2023	-	210	-	210
	═══	═══	═══	═══

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DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8.	DEBTORS	2024	2023
		£	£
	Prepayments and accrued income	556	545
		━━━	━━━
		556	545
		═══	═══
9.	CREDITORS : Amounts falling due within one year	2024	2023
		£	£
	Other creditors	278	852
	Accruals	960	960
		━━━	━━━
		1,238	1,812
		═══	═══

10. RELATED PARTIES

Trustees

None of the trustees, or any person connected with them, received any remuneration in the year.

A total of £154 was paid to trustees in the year (2023: £254) regarding reimbursement of costs incurred by the trustees on behalf of the charity.

During the year, the charity paid rent to Hillingdon Park Baptist Church (HPBC), a charity for whom some trustees of Dovetail Community Outreach are also trustees, totalling £3,200 (2023: £9,600). From August 2023 HPBC suspended rental payments due to the financial position of the Charity.

Controlling party

The charity is controlled by the trustees.

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DOVETAIL COMMUNITY OUTREACH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11. STATEMENT OF FUNDS

STATEMENT OF FUNDS
	At			At 31
	1 April 2023	Incoming Resources	Resources Expended	March 2024
	£	£	£	£
General funds
General funds	18,998	40,259	(47,947)	11,310
	━━━	━━━	━━━	━━━
Total Unrestricted
funds	18,998	40,259	(47,947)	11,310
	━━━	━━━	━━━	━━━
Restricted funds
Trips/Outings	8	-	-	8
UCAA Restricted Fund	4,572	273	(273)	4,572
	━━━	━━━	━━━	━━━
Total Restricted funds	4,580	273	(273)	4,580
	━━━	━━━	━━━	━━━
Total of Funds	━━━ 23,578	━━━ 40,532	━━━ (48,220)	━━━ 15,890
	═══	═══	═══	═══

The UCAA (U-can Ask Angels) restricted fund relates to an amount received from that charity on its closure. The funds are restricted to be used to support children and young people, in line with the originally charitable objectives of UCAA.