2020-10-31-accounts - Dside

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D:SIDE

Charity number 1141163

A company limited by guarantee number 07412738

Annual Report and Financial Statements

for the year ended 31 October 2020

D:SIDE

Annual Report and Financial Statements for the year ended 31 October 2020

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 13

Prepared by West Yorkshire Community Accounting Service

D:SIDE

Trustees' report for the year ended 31 October 2020

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Janet Brown Catherine Casey Lisa Leonard

Company secretary Mr David Hill Charity number 1141163 Registered in England and Wales Company number 07412738 Registered in England and Wales

Registered and principal address Bankers

c/o Unilever The Co-operative bank Plc Coal Road P.O. Box 101 Seacroft 1 Balloon Street Leeds Manchester West Yorkshire M60 4EP LS14 2AR

Independent examiner

Helen Galvin FCCA

West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 19th October 2010. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law. The charity may by ordinary resolution

appoint a person who is willing to act to be a director; and
determine the rotation in which any additional directors are to retire.

No person other than a director retiring by rotation may be appointed a director at any general meeting unless

he or she is recommended for re-election by the directors or
not less than fourteen nor more than thirty five clear days before the date of the meeting, the charity is given a notice that:
a. is signed by a member entitled to vote at the meeting,
b. states the member's intention to propose the appointment of a person as a director;
c. contains the details that, if the person were to be appointed, the charity would have to file at companies house; and
d. is signed by the person who is to be proposed to show his or her willingness to be appointed.

D:SIDE

Trustees' report (continued) for the year ended 31 October 2020

Objectives and activities

The charity's objects

To advance the education of the public, including young people, schools, companies and public bodies in the area of drug and alcohol awareness. The Area of Benefit being Yorkshire and Humber, especially the Metropolitan District of Leeds.

The relief of the physical and mental sickness of persons in need by reasons of addiction to drugs and alcohol, in particular by the provision of advice, information and support.

The charity's main activities

D:side is a comprehensive drug and health education programme which encourages children to make positive and healthy life-choices and encourages a positive approach to life.

We aim to present children with well researched and accurate information about the effects that drugs and alcohol have on their bodies and provide a forum for children to discuss the issues that are raised. The programme focuses on developing the children’s knowledge, skills and attitude, equipping them with the appropriate life skills to successfully manage sensitive situations with their peers and encouraging a positive approach to life, especially in relation to drugs and alcohol.

Public benefit statement

In setting our objectives and planning our activities, our trustees have given serious consideration to the Charity Commission's guidance on public benefit, and in particular the advancement of education of the public, including young people, schools, companies and public bodies in the area of drug and alcohol awareness. Also, to relieve the physical and mental sickness of persons in need by reasons of addiction to drug and alcohol by the provision of information and support.

Achievements and performance

What an extraordinary year!

We started the year strongly – visiting 45 schools and teaching nearly 12,000 children between September 2019 to March 2020. Our internet safety sessions continued to grow in demand, and these, together with the medicine, drugs and alcohol sessions that we have delivered in some form or another for over 20 years meant that we were due to have a very busy academic year. This, however, was abruptly halted by the onset of the worldwide Coronavirus Pandemic.

National lockdowns and schools closures meant that we had to cease visiting schools and in turn cease its main source of income in the middle of March 2020, something that would be forced to continue until way into the new financial period and academic year.

The Government Furlough scheme has enabled the Charity to remain a going concern during this time, along with extra help in the form of a grant from the Resilience Fund (Leeds) awarded by Leeds Community Foundation. This grant was to help us to adapt and remain in existence during the pandemic by allowing us to investigate the use of remote sessions and learning platforms should further lockdowns occur.

We have been allowed to function and run for such a long period of time because of our ability to adapt and change with the times. It is our hope that this trait, together with the dedication of its staff, Trustees and also the partnership that we have with local schools will allow d:side to continue operating for many more years to come.

D:SIDE

Trustees' report (continued) for the year ended 31 October 2020

Financial review

The net income for the year was £2,587, including net income of £4,587 on unrestricted funds and net payment of £2,000 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £5,844.

Th h it ' f l di fi d t t th d £5844 The trustees aim is to eventually maintain sufficient reserve funds to cover between 3 and 6 months operating expenditure.

Coronavirus impact statement

As an organisation that works within Primary Schools, and that receives the majority of it's income from schools, our work ceased in the middle of March 2020 with the closure of schools. The Government's furlough scheme, along with a Resilience Grant has helped to keep our charity afloat during this time. Schools are now opening, and we have returned to visiting schools in April 2021.

We have looked at our budget, and if schools remain open, and there are no further lockdown's - then we will still be a going concern. There is a huge demand for our service, now that schools are allowing external visitors in, and trying to gain a sense of normality for the children / staff.

We believe that demand for our service will be higher than ever as schools return to normality and they attempt to book external agencies again. After speaking to a number of headteachers over the recent weeks they have all agreed with this statement.

D:SIDE

Trustees' report (continued) for the year ended 31 October 2020

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

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

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 28/06/2021

Lisa Leonard (Trustee)

D:SIDE

Independent examiner's report to the trustees of D:SIDE

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 October 2020, which are set out on pages 7 to 13.

Responsibilities and basis of report

As the charity's trustees of the charitable 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 charitable 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 ('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 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 accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no 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.

Signed: …………………………………… Name: Helen Galvin FCCA

30/06/2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

D:SIDE

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 October 2020

Notes 2020 Unrestricted funds £ Income from: Grants and donations (2) 10,796 School fees earned 19,090 Total income 29,886 Expenditure on: Salaries and NI (3) 13,288 Payroll charges 132 Service in schools 7,610 Insurance 596 Mobile phone 290 IT support 105 Office rental 2,000 Office supplies and stationery 25 Postage 414 Teaching equipment and resources - Training - Travel expenses 384 Other costs 83 Accountancy and independent examination 372 Total expenditure 25,299 Net income / (expenditure) 4,587 Fund balances brought forward 1,257 Fund balances carried forward (4) 5,844	2020 Restricted funds £ 13,958 - 13,958 13,958 - 2,000 - - - - - - - - - - - 15,958 (2,000) 4,049 2,049	2020 Total funds £ 24,754 19,090 43,844 27,246 132 9,610 596 290 105 2,000 25 414 - - 384 83 372 41,257 2,587 5,306 7,893	2019 Total funds £ 19,347 39,420 58,767 18,308 132 32,345 550 260 85 2,000 79 421 129 777 807 52 372 56,317 2,450 2,856 5,306

All incoming resources and resources expended derive from continuing activities.

D:SIDE

Balance sheet

as at 31 October 2020 2020 Unrestricted £ Current assets Debtors - Cash at bank 6,236 Total current assets 6,236 Current liabilities: amounts falling due within one year Accruals 392 Total current liabilities 392 Net assets 5,844 Funds Unrestricted funds 5,844 Restricted funds - Total funds 5,844	2020 Restricted £ - 2,049 2,049 - - 2,049 - 2,049 2,049	2020 Total £ - 8,285 8,285 392 392 7,893 5,844 2,049 7,893	2019 Total £ 4,020 1,658 5,678 372 372 5,306 1,257 4,049 5,306

For the year ending 31 October 2020 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 28/06/2021

Lisa Leonard (Trustee)

D:SIDE

Notes to the accounts

for the year ended 31 October 2020

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Donated goods for resale are valued at the amount actually realised upon their sale.

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

D:SIDE

Notes to the accounts

for the year ended 31 October 2020

1 Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

D:SIDE

Notes to the accounts continued

for the year ended 31 October 2020

2 Grants and donations Santander Grant Foundation George A Moore Foundation Awards for All Unilever (office rent) Garforth & District Lions Club (Insurance) Leeds Community Foundation HMRC - Covid19 Job Retention Scheme 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2020 Unrestricted funds £ - - - 2,000 596 8,200 - 10,796	2020 Restricted funds £ - - - - - - 13,958 13,958	2020 Total funds £ - - - 2,000 596 8,200 13,958 24,754 2020 £ 24,992 2,245 (2,245) 2,254 27,246	2019 Total funds £ 5,000 2,000 9,797 2,000 550 - - 19,347 2019 £ 15,834 767 (767) 2,474 18,308

The average number employees during the year was 1, being an average of 1 full time equivalent (2019: 1, 1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Awards for All HMRC - Job Retention Scheme	Balance b/f £ 4,049 - 4,049	Incoming £ - 13,958 13,958	2020 £ 2,254 Outgoing £ 2,000 13,958 15,958	2019 £ 2,474 Balance c/f £ 2,049 - 2,049

Fund name Purpose of restriction

Awards for All To delivery sessions to parents of primary school children HMRC - Job Retention Scheme For staff who have been furloughed due to Covid-19

D:SIDE

Notes to the accounts continued

for the year ended 31 October 2020

5 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity comprises the Programme Manager only. The total employee benefits of the key management personnel of the charity were £27,254 (2019 : £18,308).

D:SIDE

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 October 2020

2020 2019 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 10,796 9,550 School fees earned 19,090 39,420 Total income 29,886 48,970 Expenditure Salaries and NI 13,288 18,308 Payroll charges 132 132 Service in schools 7,610 27,125 Insurance 596 550 Mobile phone 290 260 IT support 105 85 Office rental 2,000 2,000 Office supplies and stationery 25 79 Postage 414 421 Teaching equipment and resources - 129 Training - 249 Travel expenses 384 807 Other costs 83 52 Independent examination 372 372 Total expenditure 25,299 50,569 Net income / (expenditure) 4,587 (1,599) Fund balances brought forward 1,257 2,856 Fund balances carried forward 5,844 1,257	2020 Restricted funds £ 13,958 - 13,958 13,958 - 2,000 - - - - - - - - - - - 15,958 (2,000) 4,049 2,049	2019 Restricted funds £ 9,797 - 9,797 - - 5,220 - - - - - - - 528 - - - 5,748 4,049 - 4,049	2020 Total funds £ 24,754 19,090 43,844 27,246 132 9,610 596 290 105 2,000 25 414 - - 384 83 372 41,257 2,587 5,306 7,893	2019 Total funds £ 19,347 39,420 58,767 18,308 132 32,345 550 260 85 2,000 79 421 129 777 807 52 372 56,317 2,450 2,856 5,306