OpenCharities

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

2020-12-31-accounts

REGISTERED COMPANY NUMBER: 07751807 (England and Wales) REGISTERED CHARITY NUMBER: 1144785

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2020

for

YOUNG DORSET (A COMPANY LIMITED BY GUARANTEE)

Haines Watts Chartered Accountants 6-8 Bath Street Bristol BS1 6HL

YOUNG DORSET

Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2020

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 17
Detailed Statement of Financial Activities 18

YOUNG DORSET

Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2020

TRUSTEES Ms L O'Connor
N Daghistani
A Jones
B S Gill
REGISTERED OFFICE Bath House
6-8 Bath Street
Bristol
BS1 6HL
PRINCIPAL ADDRESS Romany Centre Business Park
Wareham Road
Holton Heath
Poole
Dorset
BH16 6JL
REGISTERED COMPANY 07751807 (England and Wales)
NUMBER
REGISTERED CHARITY 1144785
NUMBER
INDEPENDENT EXAMINER Haines Watts
Chartered Accountants
6-8 Bath Street
Bristol
BS1 6HL

Page 1

YOUNG DORSET

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The overall objectives of the charity Young Dorset are to:

Set up in August 2011 following a National Citizen Service (NCS) programme, Young Dorset works with children, youth and adults within the community, including those who are disengaged, isolated, hard to reach, disabled, disadvantaged and who have Special Educational Needs. We provide our beneficiaries with inspiring projects, motivational interventions and workshops to enable our community to take steps in developing a healthy lifestyle. We offer access to training and development in life and employability skills as well as the opportunity to undertake qualifications and apprenticeships, helping our County's community to realise their potential and engage positively with society.

Public benefit

We refer to the Charity Commission guidance on public benefit at our trustees meetings, for planning our activities and meeting our aims.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Due to the continued support from our associated company GDF Consultancy.com Limited (GDF) the charity has been able to

We have found our footings with strategies to be self-sufficient.

Furthermore, within the next four years we will have the full knowledge and understanding required to enable us to gain school status and to set up Young Dorset's independent school.

The development of the site and young people continued throughout the Covid-19 Pandemic, as we were able to remain open. This was of huge benefit to the mental wellbeing of our young people.

Thanks to the continued support of GDF we are in the process of setting up a sister organisation in the Midlands to run alternative versions in other counties.

Page 2

YOUNG DORSET

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2020

FINANCIAL REVIEW

Financial position

With planning permission being granted and funds sourced, the barns and other learning pods have been built on the farm. The charity is growing its Alternative Provision offer alongside developing its volunteers and the recruitment of staff.

The trustees, in making decisions about the charity's activities have had due regard to the commission' public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Reserves policy

Sufficient reserves are held to ensure a smooth operation of the charity. All reserves are retained for the future benefit of the charity.

FUTURE PLANS

The charity has learnt that it needs to operate a more robust strategy and become less reliant on third party funders. GDF Consultancy.com Ltd has been an integral part of the success of the charity; both with knowledge management, training and development, funding expertise, human resources and time management. It has been noted that the trustees wish Young Dorset to become more self-sustainable.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Young Dorset is a charitable company limited by guarantee, incorporated on 24 August 2011 and registered as a charity as at that date. its governing documents are the Memorandum and Articles of Association.

The Trustees meet every week, with the responsibility for policy and overall management.

Recruitment and appointment of trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles of Association, the trustees are known as members of the management committee. The trustees include a balance of people with professional skills and knowledge.

Lisa O'Connor is a self-motivated and profession CIPD qualified HR Business partner. She is experienced in providing full HR functionality to organisations including recruitment and selection, performance management, learning and development, employee relations and TUPE, with the ability to communicate effectively at all levels and motivate individuals and teams. Lisa dedicates a large amount of time to the charity, developing and supporting the beneficiaries as well as offering HR and fundraising assistance.

Audie Jones has successfully completed a 3 years apprenticeship. He has overseas experience in sport including sponsorship to New Zealand; learning about different cultures and community needs. Audie is self-motivated and positive young man, able to engage with people of all ages and backgrounds successfully, he is a great role model for Young Dorset's beneficiaries and has taken the time to volunteer on many of the charities youth programmes.

Nadia Daghistani has completed an advanced apprenticeship whereby she has gained a Level 3 in Business Administration, she is a conscientious and reliable individual who is able to communicate effectively with individuals from different backgrounds and different levels. She is a supportive team player and can be seen volunteering her time at many of the charities events.

Mr Gill is a professional in IT programme and services, he has recent knowledge of working within national/international training organisation and understands the UK government funding mechanisms. We believe he will add a diverse outlook for the charity and we look forward to working with Mr Gill.

Page 3

YOUNG DORSET

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error.

The Trustees have identified the major risks to which this Charity could be subjected, and have taken the necessary steps to mitigate same. The Trustees are working hard to develop alternative sources of funding. They have confirmed that the loan form GDF Consultancy.com Ltd will not be withdrawn in the company year. They are also continuing to look at ways to cut expenditure to ensure the level of outgoings is below the level of receipts.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 29 March 2022 and signed on its behalf by:

Ms L O'Connor - Trustee

Page 4

Independent Examiner's Report to the Trustees of Young Dorset

Independent examiner's report to the trustees of Young Dorset ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity's trustees of the 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 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 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 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. other than the matter set out below, 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.

Matter of concern identified

The Directors' view on the impact of COVID-19 is disclosed on page 2 and in the accounting policies note. However, not all future events or conditions can be predicted. The COVID-19 viral pandemic is one of the most significant economic events for the UK with unprecedented levels of uncertainty of outcomes. It is therefore difficult to evaluate all of the potential implications on the charity.

Geoffrey Speirs FCA ICAEW Haines Watts Chartered Accountants 6-8 Bath Street Bristol BS1 6HL

29 March 2022

Page 5

YOUNG DORSET

Statement of Financial Activities (Incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
115,543
Raising funds
4
25,044
Other income
340
Total
140,927
EXPENDITURE ON
Charitable activities
5
Learning and development
48,759
Other
292
Total
49,051
NET INCOME/(EXPENDITURE)
91,876
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
59,860
Prior year adjustment
11
(11,118)
As restated
48,742
TOTAL FUNDS CARRIED FORWARD
140,618
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
2020
Total
funds
as
£
115,543
25,044
340
140,927
48,759
292
49,051
91,876
59,860
(11,118)
48,742
140,618
2019
Total
funds
restated
£
11,168
2,480
-
13,648
23,402
-
23,402
(9,754)
58,496
-
58,496
48,742

The notes form part of these financial statements

Page 6

YOUNG DORSET (REGISTERED NUMBER: 07751807)

Balance Sheet 31 DECEMBER 2020

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
12
158,866
CURRENT ASSETS
Debtors
13
2,424
Cash at bank
20,036
22,460
CREDITORS
Amounts falling due within one year
14
(23,041)
NET CURRENT ASSETS
(581)
TOTAL ASSETS LESS CURRENT
LIABILITIES
158,285
CREDITORS
Amounts falling due after more than one year
15
(17,667)
NET ASSETS
140,618
FUNDS
17
Unrestricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
-
-
2020
Total
funds
as
£
158,866
2,424
20,036
22,460
(23,041)
(581)
158,285
(17,667)
140,618
140,618
140,618
2019
Total
funds
restated
£
68,830
216
736
952
(21,040)
(20,088)
48,742
-
48,742
48,742
48,742

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 7

YOUNG DORSET (REGISTERED NUMBER: 07751807)

Balance Sheet - continued 31 DECEMBER 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 29 March 2022 and were signed on its behalf by:

L O'Connor - Trustee

The notes form part of these financial statements

Page 8

YOUNG DORSET

Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2020

1. STATUTORY INFORMATION

Young Dorset is a private company, limited by guarantee, registered in England and Wales. The company's registered number is 07751807. The registered office is Bath House, 6-8 Bath Street, Bristol, BS1 6HL and the business address is Romany Centre Business Park, Wareham Road, Holton Heath, Poole, BH16 6JL. The charity engages in learning and development activities. The charity is a public benefit entity.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. However, the COVID-19 pandemic is likely to have a profound impact on the global economy, and may in turn affect the charity. The trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

The financial statements are prepared in sterling which is the functional currency of the charity and are rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Farm - Not depreciated
Trailer - 25% on reducing balance
Fixtures and fittings - 33% on cost
Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 9

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

2. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Debtors

Debtors are measured on initial recognition at settlement amount after any amounts advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Cash and short term investments

Cash at bank is held to meet short-term cash commitments as they fall due rather than for investment purposes and includes all cash equivalents held in the form of short-term highly liquid investments. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Creditors

The charity has creditors which are measured at settlement amounts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Working capital requirements and going concern basis

The accounts have been prepared on a going concern basis. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

GDF Consultancy.com Ltd has agreed with Young Dorset that it will support the charity's working capital requirements as necessary over the next 12 months by providing further finance as necessary.

Government grants

Government grants received and receivable relates to support set up by the government in response to the COVID-19 pandemic.

Government grants are recognised in the profit and loss account on a receipt basis.

continued...

Page 10

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

3. DONATIONS AND LEGACIES

Donations
Other grants and funding
Grants received, included in the above, are as follows:
Talbot Village Trust
Valentine Trust
Groundwork UK
National Lotter (A4A)
Alice Ellen Cooper Dean Charitable Foundation
Bounce Back Loan Interest
Other grants
4.
RAISING FUNDS
Income
5.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Learning and development
47,601
2020
a
£
250
115,293
115,543
2020
a
£
85,000
20,000
-
-
10,000
292
1
115,293
2020
a
£
25,044
Support
costs (see
note 6)
£
1,158
s 2019
restated
£
-
11,168
11,168
2019
restated
£
-
-
1,230
9,938
-
-
-
11,168
2019
restated
£
2,480
Totals
£
48,759
s
s

continued...

Page 11

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

6. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Learning and development 1,158
Support costs, included in the above, are as follows:
2020 2019
as restated
Learning
and Total
development activities
£ £
Accountancy and bookkeeping 1,158 630

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2020 2019
as restated
£ £
Depreciation - owned assets (691) 3,174
Other operating leases 1,502 1,250
Surplus on disposal of fixed assets (340) -

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

9. STAFF COSTS

STAFF COSTS
2020 2019
as restated
£ £
Wages and salaries 7,808 -
Social security costs 284 -
8,092 -

continued...

Page 12

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

9. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

Full time
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
11,168
Raising funds
2,480
Total
13,648
EXPENDITURE ON
Charitable activities
Learning and development
23,402
NET INCOME/(EXPENDITURE)
(9,754)
RECONCILIATION OF FUNDS
Total funds brought forward
58,496
TOTAL FUNDS CARRIED FORWARD
48,742
2020
as
1
Restricted
fund
a
£
-
-
-
-
-
-
-
2019
restated
-
Total
funds
s restated
£
11,168
2,480
13,648
23,402
(9,754)
58,496
48,742

continued...

Page 13

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

11. PRIOR YEAR ADJUSTMENT

The prior year accounts have been restated to bring the GDF loan, included in other creditors, to its correct balance at 31 December 2019. The change has resulted in net income decreasing by £11,118.

12. TANGIBLE FIXED ASSETS

COST
At 1 January 2020
Additions
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
Farm
£
66,579
89,345
155,924
-
-
-
155,924
66,579
Trailer
£
23,000
-
23,000
19,675
831
20,506
2,494
3,325
Fixtures
and
fittings
£
5,598
-
5,598
7,270
(1,672)
5,598
-
(1,672)
Computer
equipment
£
4,272
-
4,272
3,674
150
3,824
448
598
Totals
£
99,449
89,345
188,794
30,619
(691)
29,928
158,866
68,830

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments
2020
2019
as restated
£
£
2,424
100
-
116
2,424
216

continued...

Page 14

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020 2019
as restated
£ £
Bank loans and overdrafts (see note 16) 2,333 -
Trade creditors - 2,370
Other creditors 18,921 16,720
Accruals and deferred income 1,787 1,950
23,041 21,040
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2020 2019
as restated
£ £
Bank loans (see note 16) 17,667 -
16. LOANS
An analysis of the maturity of loans is given below:
2020 2019
as restated
£ £
Amounts falling due within one year on demand:
Bank loans 2,333 -
Amounts falling between one and two years:
Bank loans - 1-2 years 17,667 -
17. MOVEMENT IN FUNDS
Prior Net
year movement At
At 1.1.20 adjustment in funds 31.12.20
£ £ £ £
Unrestricted funds
General fund 59,860 (11,118) 91,876 140,618
TOTAL FUNDS 59,860 (11,118) 91,876 140,618

continued...

Page 15

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
140,927
140,927
Resources
Movement
expended
in funds
£
£
(49,051)
91,876
(49,051)
91,876

Comparatives for movement in funds

Net
movement At
At 1.1.19 in funds 31.12.19
£ £ £
Unrestricted funds
General fund
58,496
(9,754) 48,742
TOTAL FUNDS
58,496
(9,754) 48,742
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
13,648
(23,402) (9,754)
TOTAL FUNDS
13,648
(23,402) (9,754)

Unrestricted Funds

The General Fund represents the free funds of the Charity that are not designated for particular purposes.

continued...

Page 16

YOUNG DORSET

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2020

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 17

YOUNG DORSET

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2020

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other grants and funding
Raising funds
Income
Other income
Gain on sale of tangible fixed assets
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Rent
Insurance
Farm Expenses
Uniforms
Depreciation of plant & machinery
Depreciation of fixtures & fittings
Depreciation of computer equipment
Other
Bank loan interest
Support costs
Governance costs
Accountancy and bookkeeping
Total resources expended
Net income/(expenditure)
2020
a
£
250
115,293
115,543
25,044
340
140,927
7,808
284
1,502
545
37,842
311
831
(1,672)
150
47,601
292
1,158
49,051
91,876
2019
s restated
£
-
11,168
11,168
2,480
-
13,648
-
-
1,250
-
18,348
-
1,109
1,866
199
22,772
-
630
23,402
(9,754)

This page does not form part of the statutory financial statements

Page 18