2025-10-31-accounts - Dside

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

D:SIDE

Charity number 1141163

A company limited by guarantee number 07412738

Annual Report and Financial Statements

for the year ended 31 October 2025

D:SIDE

Annual Report and Financial Statements for the year ended 31 October 2025

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 11

Prepared by West Yorkshire Community Accountancy Service CIO

D:SIDE

Trustees' report for the year ended 31 October 2025

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 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 96 Coal Road P.O. Box 101 Seacroft 1 Balloon Street Leeds Manchester West Yorkshire M60 4EP LS14 2AR

Independent examiner

Chalitha Herath FCCA

West Yorkshire Community Accountancy Service CIO

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 and are appointed by the trustees at a duly convened meeting.

D:SIDE

Trustees' report (continued) for the year ended 31 October 2025

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

Achievements and performance during the year 1[st] Nov 2024 to 31[st] October 2025

During this financial year, d:side has been able to visit 92 schools and taught in excess of 24,000 children.

As has been the case in previous years, we have been in a privileged position to visit new schools – whom have enjoyed our services for the first time, established schools that we have visited for many years, and also schools that only require our service on a bi-annual or less frequent basis. All of these establishments are the sole factor that keeps d:side afloat – and we are extremely grateful to them for this.

The medicine, drug and alcohol awareness sessions still provide the main source of income, but the sessions based around social media awareness and internet safety are growing in their popularity. With the constant change of online trends and the increased use of social media amongst Primary school aged children, it has meant that an increased knowledge and awareness amongst children is more prevalent than ever.

The sessions that we deliver are reviewed and amended on a regular basis to ensure that they are up to date, relevant and provide adequate information to the children. Although interactive resources are used a lot in the sessions – we are always on the search for new and innovative ideas and tools to make the sessions even more informative and enjoyable for the children (and teachers!).

During the year, we have again used sessional workers to reach more schools and generate additional income. This has worked well, as the workers have all been excellent and delivered the sessions with enthusiasm and knowledge.

Funding is and always will be an issue for d:side. A magic wand would be great – but highly unlikely. We have been teaching children in Leeds for well over 20 years. It has been allowed to function and run for such a long period of time because of its 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 2025

Financial review

The net expenditure for the year was £1,778, including net expenditure of £1,778 on unrestricted funds and net income of £ Nil on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £1,870.

The purpose of this Reserves Policy is to ensure that the charity maintains sufficient financial resources to support its charitable objectives while protecting the organisation against unexpected financial difficulties.

The policy aims to:

Ensure the continuity of services to beneficiaries.
Manage financial risks and uncertainties.
Provide working capital to meet cash flow requirements.
Allow time for trustees to respond to unforeseen circumstances, reductions in income, or unexpected expenditure.
Demonstrate sound financial management and stewardship of charitable funds.
Support the long-term sustainability of the charity.

The Trustees recognise that maintaining an appropriate level of reserves is an important element of good governance and financial resilience.

The Trustees have determined that the charity should maintain free reserves equivalent to between two to three months of normal operating expenditure.

Based on the budgeted annual expenditure of £32,880, the target reserves range is £5,480 – £8,220.

Since the reserves are lower than the target, the trustees plan to seek to increase reserves through:

Generating annual operating surpluses where appropriate.
Increasing fundraising activity.
Seeking additional grant funding for core costs.
Developing unrestricted income streams.
Careful budget management and cost control.
Allocating a proportion of unrestricted income each year to reserve building.

D:SIDE

Trustees' report (continued) for the year ended 31 October 2025

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.

Approved by the board of trustees on 01/07/2026

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 2025, which are set out on pages 7 to 11.

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.

Chalitha Herath FCCA

01/07/2026

West Yorkshire Community Accountancy Service CIO

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 2025

Notes 2025 Unrestricted funds £ Income from: Donated services (2) - School fees earned 36,900 Total income 36,900 Expenditure on: Salaries and NI (3) 27,260 Payroll charges 152 Service in schools 8,325 Mobile phone 415 IT support 109 Office supplies and stationery 37 Postage 138 Travel and other staff costs 1,624 Other costs - Accountancy and independent examination 618 Donated services: Office rental - Insurance - Total expenditure 38,678 Net income / (expenditure) (1,778) Fund balances brought forward 3,648 Fund balances carried forward (4) 1,870	2025 Restricted funds £ 2,700 - 2,700 - - - - - - - - - - 2,000 700 2,700 - - -	2025 Total funds £ 2,700 36,900 39,600 27,260 152 8,325 415 109 37 138 1,624 - 618 2,000 700 41,378 (1,778) 3,648 1,870	2024 Total funds £ 2,700 40,400 43,100 27,260 144 9,225 420 96 364 119 1,892 34 534 2,000 700 42,788 312 3,336 3,648

All incoming resources and resources expended derive from continuing activities.

D:SIDE

Balance sheet

as at 31 October 2025 2025 Unrestricted £ Current assets Debtors 1,050 Cash at bank 1,438 Total current assets 2,488 Current liabilities: amounts falling due within one year Accruals 618 Total current liabilities 618 Net assets 1,870 Funds Unrestricted funds 1,870 Restricted funds - Total funds 1,870	2025 Restricted £ - - - - - - - - -	2025 Total £ 1,050 1,438 2,488 618 618 1,870 1,870 - 1,870	2024 Total £ 3,210 972 4,182 534 534 3,648 3,648 - 3,648

For the year ending 31 October 2025 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 are 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 01/07/2026

Lisa Leonard (Trustee)

D:SIDE

Notes to the accounts

for the year ended 31 October 2025

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, if 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 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.

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.

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 2025

2 Donated services Garforth & District Lions Club Unilever UK 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - -	2025 Restricted funds £ 700 2,000 2,700	2025 Total funds £ 700 2,000 2,700 2025 £ 25,010 2,664 (2,664) 2,250 27,260	2024 Total funds £ 700 2,000 2,700 2024 £ 25,006 2,195 (2,195) 2,254 27,260

The average number of employees during the year was 1, being an average of 1 full time equivalent (2024: 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 Balance b/f Incoming £ £ Unilever UK - 2,000 Garforth & District Club - 700 - 2,700 Fund name Purpose of restriction Unilever UK Garforth & District Club Towards office rent. Towards insurance cost.	Outgoing £ 2,000 700 2,700	2025 £ 2,250 Transfers £ - - -	2024 £ 2,254 Balance c/f £ - - -

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 total employee benefits received by key management personnel were £29,164 (previous year: £28,695).

D:SIDE

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 October 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Donated services - - School fees earned 36,900 40,400 Total income 36,900 40,400 Expenditure Salaries and NI 27,260 27,260 Payroll charges 152 144 Service in schools 8,325 9,225 Mobile phone 415 420 IT support 109 96 Office supplies and stationery 37 364 Postage 138 119 Travel and other staff costs 1,624 1,892 Other costs - 34 Accountancy and independent exam. 618 534 Donated services: Insurance - - Office rental - - Total expenditure 38,678 40,088 Net income / (expenditure) (1,778) 312 Fund balances brought forward 3,648 3,336 Fund balances carried forward 1,870 3,648	2025 Restricted funds £ 2,700 - 2,700 - - - - - - - - - - 700 2,000 2,700 - - -	2024 Restricted funds £ 2,700 - 2,700 - - - - - - - - - - 700 2,000 2,700 - - -	2025 Total funds £ 2,700 36,900 39,600 27,260 152 8,325 415 109 37 138 1,624 - 618 700 2,000 41,378 (1,778) 3,648 1,870	2024 Total funds £ 2,700 40,400 43,100 27,260 144 9,225 420 96 364 119 1,892 34 534 700 2,000 42,788 312 3,336 3,648