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2023-07-31-accounts

CHARITY REGISTRATION NUMBER: 1122076

The Activity Den

Unaudited Financial Statements

31 July 2023

The Activity Den

Financial Statements

Year ended 31 July 2023

Page
Trustees' annual report 1
Chairs review of the year 7
Independent examiner's report to the trustees 8
Statement of financial activities (including income and
expenditure account) 9
Statement of financial position 10
Notes to the financial statements 11

The Activity Den

Trustees' Annual Report

Year ended 31 July 2023

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 July 2023.

Reference and administrative details

Registered charity name The Activity Den Charity registration number 1122076 Company registration number 06317897 Principal office and registered 27 Pea Road office Stanley Co Durham DH9 7RG The Trustees Sarah Grey Chair Stephen Grey Katherine Metcalfe Angus Allsop Keiran Frame

Independent examiner JFS Torbitt Chartered Certified Accountants 58 Durham Road Birtley Co Durham DH3 2QJ

1

The Activity Den

Trustees' Annual Report (continued)

Year ended 31 July 2023

Structure, governance and management

The Activity Den has been operating as a registered charity and a company limited by guarantee from 2007 to February 2023, when The Activity Den converted to a CIO (Charitable Incorporated Organisation) and ceased to be a company limited by guarantee.

Anyone aged over 16 can become a member. All Den groups are encouraged to have a representative on the Den Board. There must be between 4 and 12 Trustees at any time.

New Board Members are given a pack of reading materials which will put the purpose, objectives and activities of The Activity Den into context. In addition, they are also given information produced by the Charity Commission to support their role. They are also offered an induction session with the Chair to enable them to take an active role on the Board and make effective decisions in the best interest of the charitable company. Keiran Frame joined the Board as a Trustee on 22 July 2023.

The Activity Den have continued to consult with members regularly during Den Groups to ensure that the activities provided are what our members would like. Democracy is key to The Den's success and our children and young people really enjoy being asked their opinions and seeing their requests put into action whenever possible.

These mechanisms for engaging our members and the community give people the chance to find out what is going on at The Den and be involved. It also adds to capacity, and it was made very clear that when The Activity Den was set up as a charitable company seven years ago that it would engage members at all levels - by being involved at group level to organising events. This model allows us to do this and believe that now the enormity of the essential refurbishment is finished, these groups will not only develop, they will flourish.

Work continues on the renewal of The Activity Den's lease with Durham County Council; a four-year financial budget was set with Monthly Managed Accounts used for monitoring.

The Den have made significant changes to provide more attractive employability opportunities; all posts were issued with permanent contracts; hourly rates for all staff were increased in April 2023 in line with the National Living Wage.

Policies, procedures and documentation for the Volunteer Kite Mark were refreshed and a review application submitted to Durham Community Action.

Team Changes

Staff Development

2

The Activity Den

Trustees' Annual Report (continued)

Year ended 31 July 2023

Objectives and activities

Our mission

To improve the lives of young people in the Tanfield Lea, Stanley and the surrounding areas, by delivering quality activities and maintaining a community building that is welcoming, safe and accessible to all.

Charitable Purpose

The objects of the governing document are to benefit the inhabitants and in particular but not limited to the children and young people of Stanley, Tanfield Lea and surrounding areas without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents, local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the inhabitants; and to establish or secure the establishment of community facilities and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such facilities for activities promoted by the charity in furtherance of these objects.

Organisational Aims

  1. To maintain a community building that is welcoming, safe and accessible to all

  2. To raise awareness of the Activity Den

  3. To increase the range of activities offered to the community

  4. To enable Den groups to maintain quality services to the community

  5. To improve networking between community groups, internally & locally

Service Delivery Aims

  1. To enable young people to get involved in Den activities

  2. To enable all members to have a voice in the Den decision making and Den activities

  3. To increase the confidence of members to become actively involved in other community activities and events

  4. To enable all members to make choices about their health and well being

Public Benefit Statement

The Trustees confirm that they have complied with the duty in the Charities Act to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’. The charitable activity work stated elsewhere in this report is clear evidence of both the following identifiable benefits provided and the relation of these benefits to the Activity Den’s aims:

Den Groups and Activities

The groups are; The Woodcraft Folk (www.woodcraft.org.uk), Sound Hub - our music project providing low cost music tuition to young people, and our three youth clubs - Den Shoots for children aged 6-8 years, Healthy Futures for young people aged 9-12 years and "Later" for young people aged 13+. Due to the very broad range of activities offered many of our members use at least two of the groups

3

The Activity Den

Trustees' Annual Report (continued)

Year ended 31 July 2023

weekly. The Young Volunteers Task Force support The Activity Den and assist in the running of our youth groups. Young Volunteers all aged 14+ assist our youth worker and the volunteers by overseeing the kitchen area, supporting activities and games and publicising Den activities and events.

The Activity Den attracts a number of volunteers who have a range of skills between them. We recognise that The Den relies heavily on volunteers and believe that gaining additional support from respectable infrastructure and local organisations adds to our capacity and encourages a learning culture within the organisation.

Fundraising and Finance

SAGE One accounting system continues to be an efficient improvement to recording financial transactions for the annual accounts. This has also made grant budgets easier to monitor and report on.

The Enrolpay Payroll System was upgraded in November to incorporate pension software. The Den continues to comply with The Pensions Regulator by offering a Den workplace pension with NEST to all new staff and adhering to auto enrolment regulations.

Successful grant applications over the year included:

In 2022-23 with incoming resources of £63,647 (prior year: £49,225), and expenditure of £68,785 (prior year: £66,842), the Den incurred an operating deficit of £5,318 (prior year: deficit of £17,617). We are confident of maintaining this improving trajectory due to funds running over two financial accounting periods and our dedicated focus on increasing our portfolio of income generation methods.

4

The Activity Den

Trustees' Annual Report (continued)

Year ended 31 July 2023

Building Hire:

Building Maintenance:

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Summary of the main achievements of the charity over the past year

5

The Activity Den

Trustees' Annual Report (continued)

Year ended 31 July 2023

Reserves Policy

The Activity Den has considered its reserves requirements for the forthcoming year and has confirmed that £13,000 is the appropriate level of reserves that should be held to cover unexpected disruption to planned income sources. The current reserves level of £8,889 has fallen below the target due to a significant call on unrestricted funds. Careful cash flow management is in place and building up reserves is a high priority.

Plans for future periods

29/05/2024

The Trustees' annual report and the strategic report were approved on .............................. and signed on behalf of the Board of Trustees by:

Sarah Jane Grey Stephen Grey Chair Trustee

6

The Activity Den

Chairs Review of the Year

Year ended 31 July 2023

It has been another busy year for The Activity Den. This year we have continued to develop by introducing our new group Den Download which puts young people aged 10+ in the driving seat, deciding which issues they want to focus on each week.

Our Young Volunteers Task Force continues to go from strength to strength with eight young people registered. The young volunteers are present at every group and are running their own community events and volunteering at Den events with youth work support. They are amazing and we could not do it without them.

The NE Youth Projects with Pride regional awards recognised our Young Volunteer Task Force as they were shortlisted for the Social Action Project of the year award alongside one of our Young Volunteers also individually being shortlisted for Young Volunteer of the year. Although they did not win this is still a huge achievement and testament to their hard work and dedication to be recognised and shortlisted in a regional awards event with other 400 attendees and over 150 nominations. Our Sound Hub music project also performed live at the awards.

A big thank you to our staff team who work tirelessly to provide groups and activities for children and young people as well as fundraising, strategy work and managing the community building. Along with most youth organisations in the region recruiting youth work staff has proved very difficult however we are working alongside youth, voluntary and community sector specialists to address this and we nearly have a full cohort of Den staff.

The charity continues to grow and we have a number of high priority tasks to complete in the next year. These include finalising our new lease with our landlords, Durham County Council. We also need to continue to maintain our 1891 community building.

We will continue our strategy work with youth work partners in the county and region, it is exciting to see The Activity Den working with so many great organisations in the sector.

Thank you to all of our new and existing funders who continue to see the value in the work we do – it would not be possible without you. A big thank you to the children and young people and families who attend The Activity Den – this project is for you and we will continue to develop and grow so we can maintain our aim of improving the lives of children and young people.

Sarah Grey Chair

7

The Activity Den

Independent Examiner's Report to the Trustees of The Activity Den

Year ended 31 July 2023

I report to the Trustees on my examination of the financial statements of The Activity Den ('the charity') for the year ended 31 July 2023.

Responsibilities and basis of report

As the Trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (The Charities Act).

Having satisfied myself that the accounts of the company are not required to be audited under section 144 of the Charities Act 2011 and are eligible for independent examination, I report in respect of my examination of the 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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

Jane Freeman FCCA Independent Examiner 58 Durham Road Birtley Co Durham DH3 2QJ

8

The Activity Den

Statement of Financial Activities (including income and expenditure account)

Year ended 31 July 2023

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Grants and donations 4 358 57,490 57,848 27,042
Other trading activities 5 5,038 581 5,619 22,183
─────── ──────── ──────── ────────
Total income 5,396 58,071 63,467 49,225
═══════ ════════ ════════ ════════
Expenditure
Expenditure on raising funds:
Expenditure 6 19,749 49,036 68,785 66,842
──────── ──────── ──────── ────────
Total expenditure 19,749 49,036 68,785 66,842
════════ ════════ ════════ ════════
──────── ──────── ──────── ────────
Net expenditure and net movement in
funds (14,353) 9,035 (5,318) (17,617)
════════ ════════ ════════ ════════
Reconciliation of funds
Total funds brought forward 23,243 18,344 41,587 59,204
──────── ──────── ──────── ────────
Total funds carried forward 8,890
════════		 27,379
════════		 36,269
════════		 41,587
════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 21 form part of these financial statements.

9

The Activity Den

Statement of Financial Position

31 July 2023

2023 2022
Note £ £
Fixed assets
Tangible fixed assets 10 1 1
Current assets
Cash at bank and in hand 36,508 42,089
Creditors: amounts falling due within one year 11 (240) (503)
──────── ────────
Net current assets 36,268 41,586
──────── ────────
Total assets less current liabilities 36,269 41,587
──────── ────────
Net assets 36,269 41,587
════════ ════════
Funds of the charity
Restricted funds 27,379 18,344
Unrestricted funds 8,890 23,243
──────── ────────
Total charity funds 14 36,269
════════		 41,587
════════

These financial statements were approved by the board of Trustees and authorised for issue on……………………………………, and are signed on behalf of the board by: 29/05/2024

Sarah Jane Grey Chair

The notes on pages 11 to 21 form part of these financial statements.

10

The Activity Den

Notes to the Financial Statements

Year ended 31 July 2023

1. General information

The charity is a public benefit entity and a registered charity in England and Wales. The address of the registered office is 27 Pea Road, Stanley, Co Durham, DH9 7RG.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)).

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or

commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

11

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

12

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

13

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Grants and donations

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations
Donations 358 100 458

14

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

4. Grants and donations (continued)

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Grants
County Durham Community Foundation, Poverty
Hurts – 2,000 2,000
Northumberland Village Homes Trust – 4,470 4,470
NE Youth Happy and Healthy – 613 613
NE Youth Inspire 2022 Programme – 370 370
Wellesley Trust – 7,000 7,000
Ballinger Charitable Trust, Lottery Commission – 10,000 10,000
Barbour Foundation – 3,000 3,000
Rothley Trust – 1,000 1,000
Hospital of God – 1,000 1,000
Karbon Homes – 2,880 2,880
Stanley AAP Fun and Food – 3,167 3,167
Durham Community Action - Community Building
Support – 350 350
County Durham Community Foundation, I Will, Social
Action Programme – 6,500 6,500
Stanley AAP Covid Recovery Grant – 11,040 11,040
Ronnie Scott's Charitable Foundation – 1,500 1,500
County Durham Community Foundation, Stanley
Community Fund – 2,500 2,500
──── ──────── ────────
358 57,490 57,848
════ ════════ ════════
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 19 – 19
Grants
County Durham Community Foundation Volunteer
Support Fund – 4,985 4,985
Rothley Trust – 900 900
Hadrian Trust – 500 500
Alchemy Foundation – 500 500
The Scholefield Trust – 750 750
Stanley AAP Fun and Food – 663 663
Durham Community Action - Community Building
Support – 480 480
DCMS Youth Investment Fund – 9,820 9,820
Hospital of God – 2,500 2,500
Small Business Rates Relief Grant 2,667 – 2,667
Job Retention Scheme Grant 258 – 258
Government Covid Support Grant 3,000 – 3,000
─────── ──────── ────────
5,944 21,098 27,042
═══════ ════════ ════════

15

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

5. Other trading activities

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Room hire 1,213 – 1,213
Other income from other trading activities 3,825 581 4,406
─────── ─────── ───────
5,038 581 5,619
═══════ ═══════ ═══════
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Room hire 1,313 – 1,313
Employment costs 15,499 – 15,499
Other income from other trading activities 3,644 1,727 20,870
──────── ─────── ────────
20,456 1,727 22,183
════════ ═══════ ════════

6. Expenditure

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Purchases 570 2,154 2,724
Wages 14,182 35,176 49,358
Contractor costs 2,585 4,914 7,499
Establishment costs 762 1,421 2,183
Accountancy – 240 240
Communications and IT (including IT stationery) 486 267 753
Other event expenses 289 137 426
Travelling 6 105 111
Heat and light 340 2,520 2,860
Printing, postage and stationery 22 617 639
Legal fees 13 – 13
Insurance – 808 808
Sundry expenses 225 21 246
Membership fees 163 88 251
Compliance 3 568 571
Training costs 103 – 103
──────── ──────── ────────
19,749 49,036 68,785
════════ ════════ ════════

16

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

6. Expenditure (continued)

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Purchases 2,717 2,199 4,916
Wages 21,554 16,503 38,057
Contractor costs 334 13,198 13,532
Establishment costs 729 949 1,678
Accountancy 240 – 240
Communications and IT (including IT stationery) 791 1,332 2,123
Other event expenses 93 259 352
Travelling 517 35 552
Heat and light 2,253 – 2,253
Printing, postage and stationery 54 – 54
Legal fees 13 – 13
Insurance 666 – 666
Sundry expenses 182 – 182
Membership fees 704 – 704
Compliance 1,055 21 1,076
Training costs 444 – 444
──────── ──────── ────────
32,346 34,496 66,842
════════ ════════ ════════
7. Independent examination fees
2023 2022
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 240
════		 240
════

8. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2023 2022
£ £
Wages and salaries 47,934 37,332
Social security costs 1,115 554
Employer contributions to pension plans 308 171
──────── ────────
49,357
════════		 38,057
════════

The average head count of employees during the year was 6 (2022: 6). The average number of full-time equivalent employees during the year is 3:

2023 2022
No. No.
Administration 1 1
Den Assistants 3 3
Cleaning 0 0
Project Worker 1 1
Development Coordinator 1 1
──── ────
6 6
════ ════

17

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

8. Staff costs (continued)

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

9. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the Trustees.

10. Tangible fixed assets

Fixtures and
fittings Total
£ £
Cost
At 1 August 2022 and 31 July 2023 6,344 6,344
═══════ ═══════
Depreciation
At 1 August 2022 and 31 July 2023 6,343 6,343
═══════ ═══════
Carrying amount
At 31 July 2023 1 1
═══════ ═══════
At 31 July 2022 1 1
═══════ ═══════
Creditors: amounts falling due within one year
2023 2022
£ £
Accruals and deferred income 240 240
Social security and other taxes – 263
──── ────
240 503
════ ════

11. Creditors: amounts falling due within one year

12. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £308 (2022: £171).

13. Government grants

The amounts recognised in the financial statements for government grants are as follows:

2023 2022
£ £
Recognised in income from donations and legacies:
Government grants income –
════		 5,925
═══════

18

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

14. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 August 2022 Income Expenditure 31 July 2023
£ £ £ £
General funds 23,243 5,396 (19,749) 8,890
════════ ═══════ ════════ ═══════
At At
1 August 2021 Income Expenditure 31 July 2022
£ £ £ £
General funds 29,189 26,400 (32,346) 23,243
════════ ════════ ════════ ════════
Restricted funds
At At
1 August 2022 Income Expenditure 31 July 2023
£ £ £ £
Sound Hub 651 651 (1,302) –
Hospital of God 1,932 1,000 (2,932) –
Awards for All 3,358 – (3,118) 240
Stanley AAP Neighbourhood Budget 810 – (810) –
Sir James Knott Trust 8,005 – (8,005) –
Foundation Volunteer Support Fund 2,975 – (2,667) 308
The Scholefield Trust 538 – (121) 417
Durham Community Action -
Community Building Support 75 350 (353) 72
County Durham Community
Foundation, Poverty Hurts – 2,000 (1,697) 303
Northumberland Village Homes Trust – 4,470 (3,928) 542
NE Youth Happy and Healthy – 400 (356) 44
Wellesley Trust – 7,000 (2,296) 4,704
NE Youth Inspire 2022 Programme – 613 (272) 341
Ballinger Charitable Trust, Lottery
Commission – 10,000 (7,708) 2,292
Barbour Foundation – 3,000 (3,000) –
Rothley Trust – 1,000 (697) 303
Karbon Homes – 2,880 (2,264) 616
Stanley AAP Fun and Food – 3,167 (2,579) 588
County Durham Community
Foundation, I Will, Social Action
Programme – 6,500 (2,867) 3,633
Ronnie Scott’s Charitable Foundation – 1,500 (1,500) –
County Durham Community
Foundation, Stanley Community Fund – 2,500 – 2,500
Stanley AAP Covid Recovery Grant – 11,040 (564) 10,476
──────── ──────── ──────── ────────
18,344 58,071 (49,036) 27,379
════════ ════════ ════════ ════════

19

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

14. Analysis of charitable funds (continued)

Restricted funds
At At
1 August 2021 Income Expenditure 31 July 2022
£ £ £ £
Sound Hub 585 1,727 (1,661) 651
Hospital of God 1,334 2,500 (1,902) 1,932
Stanley Area Youth Consortium 1,424 – (1,424) –
County Durham Community
Foundation 3,500 – (3,500) –
Awards for All 9,810 – (6,452) 3,358
Ronnie Scott’s Charitable Foundation 350 – (350) –
Hadrian Trust 865 500 (1,365) –
Stanley AAP Neighbourhood Budget 2,700 – (1.890) 810
Barbour Foundation 1,442 – (1,442) –
Sir James Knott Trust 8,005 – – 8,005
County Durham Community
Foundation Volunteer Support Fund – 4,985 (2,010) 2,975
Rothley Trust – 900 (900) –
Alchemy Foundation – 500 (500) –
The Scholefield Trust – 750 (212) 538
Stanley AAP Fun and Food – 663 (663) –
Durham Community Action –
Community Building Support – 480 (405) 75
DCMS Youth Investment Fund – 9,820 (9.820) –
──────── ──────── ──────── ────────
, 30,015
════════		 22,825
════════		 (34,496)
════════		 18,344
════════

Name of Restricted Fund

Nature & Purpose of the Restricted Fund

Awards for All Stanley AAP Neighbourhood Budget Sir James Knott Trust

County Durham Community Foundation Volunteer Support Fund County Durham Community Foundation Poverty Hurts Northumberland Village Homes Trust Wellesley Trust NE Youth Inspire 2022 Programme Ballinger Charitable Trust, Lottery Commission Barbour Foundation Karbon Homes

County Durham Community Foundation, I Will, Social Action Programme Ronnie Scott’s Charitable Foundation County Durham Community Foundation, Stanley Community Fund Stanley AAP Covid Recovery Grant

Development Coordinator Wages Development Coordinator Wages Development Coordinator Wages Kitemark and Staffing Costs

Staffing Costs, Food for Groups, Core Costs

Young Volunteers Task Force Core Costs Social Action Project for Young Volunteers Den Download and Young Volunteers Task Force

Young Volunteers Task Force

Staffing Costs, Core Costs, Publicity for Young Volunteers Task Group

Project Worker Wages/Den-engineers and Young Volunteers Task Group

Tutor Costs for Sound Hub Project Tutor Costs for Sound Hub Project

Tutor Costs for Sound Hub Project and Den Dance

20

The Activity Den

Notes to the Financial Statements (continued)

Year ended 31 July 2023

15. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 1 – 1
Current assets 9,129 27,379 36,508
Creditors less than 1 year (240) – (240)
─────── ──────── ────────
Net assets 8,890 27,379 36,269
═══════ ════════ ════════
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 1 – 1
Current assets 23,745 18,344 42,089
Creditors less than 1 year (503) – (503)
──────── ──────── ────────
Net assets 23,243 18,344 41,587
════════ ════════ ════════

21

JFS Torbitt 58 Durham Road Birtley Co Durham DH3 2QJ

Dear JFS Torbitt,

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 31[st ] July 2023. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

Assets and liabilities

Accounting estimates

Loans and arrangements

Legal claims

Laws and regulations

Related parties

Subsequent events

Going concern

Grants and donations

18 Restricted grants and donations received in during the year are as follows:

Yours faithfully

.............................................................................................................................. Signed on behalf of the board of trustees

Sarah Jane Grey

Date: 29 May 2024