Company registration number 07885159
Charity registration number 1145943
Didsbury Good Neighbours (A company limited by guarantee)
Trustees' Report and Financial Statements
31 March 2023
Didsbury Good Neighbours Trustees Report for the year ended 31 March 2023
Chairs report
Emerging from the pandemic we continued to make changes to our governance, designing a more resourceful and resilient organisation better placed to support our members through difficult times.
This year we have seen an increased demand for befriending and social activities as so many older people were experiencing loneliness. We recruited and trained additional befrienders and our volunteer team grew to over 100. We welcomed two new trustees to our board.
We reviewed all our group activities, re-designing a programme based around requests and feedback from members. Our aim is to focus on increasing the participation and involvement of members. We continue to focus our resources on the critical areas of health, especially mental health, wellbeing and loneliness.
Our focus this year has been on:
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Meeting the needs of the increasing number of our members living with dementia. This year we have recruited a dementia lead facilitator and have held regular tea and chat support sessions for carers of those living with dementia.
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Chair Yoga for members with mobility difficulties, with on-going support for those who have had hip surgery and need on-going exercise support outside local NHS provision
-
Music in all forms continues to be popular, we now have a weekly guitar class for beginners upwards and a programme of Coffee Recitals, where members perform at coffee morning sessions.
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Digital inclusion – if Covid19 taught us nothng else it high-lighted the need for our members to be supported in their use of digital communication equipment. We will continue to provide support and training in every way we can.
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Training, for trustees, staff and volunteers has played a significant part in our work this year. We ask a lot of our team and aim to provide training to support them in the work that they do.
As we move out of 2022 we are planning the second stage of our transformation programme which will focus on our assurance and compliance frameworks, improving the quality, safety and use of our data.
In late spring we successfully appointed a part-time service manager to lead the day to day operations of the charity, this appointment is already proving a success.
While 2022 was more challenging than we had either hoped or expected with almost daily cost of living and power increases.
I once again thank our staff, trustees and volunteers who have risen to the challenge and worked tirelessly to ensure that DGN could continue to deliver high-quality services to local older residents.
We look forward to continuing our work in 2023.
By order of the board of trustees Roger Tarling
Trustee
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Didsbury Good Neighbours Independent examiners' report for the year ended 31 March 2023
I report on the unaudited accounts of Didsbury Good Neighbours for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cashflow Statement and the related notes. The financial reporting framework that has been applied in thier preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Respective responsibilities of trustees' and independent examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
I am qualified to undertake the examination, being a qualified member of the Association of International Accountants (AIA).
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirement of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Robert Newman Independent examiner Carter Collins & Myer Date: 23rd October 2023
Chichester House 2 Chichester Street Rochdale Lancashire OL16 2AX
3
Didsbury Good Neighbours Statement of financial activities for the year ended 31 March 2023
| Notes Income and endowments from: Donations and legacies 3 Investments 4 Charitable activities 5 Other 6 Total Expenditure on: Raising Funds Charitable activities Other 8 Total Net income Transfers between funds Other recognised gains/(losses) Gains and losses on investment assets Net movement in funds Reconciliation of funds: Total funds brought forward 17 Total funds carried forward 17 |
Unrestricted £ 49,690 - 21,057 33,889 104,636 12,307 72,960 27,639 112,906 (8,270) - - (8,270) 65,648 57,378 |
Restricted £ - - - - - - - - - - - - - - - |
Total 2023 £ 49,690 - 21,057 33,889 104,636 12,307 72,960 27,639 112,906 (8,270) - - (8,270) 65,648 57,378 |
Total 2022 £ 57,559 - 24,918 21,214 |
|---|---|---|---|---|
| 103,691 10,386 74,133 29,596 |
||||
| 114,115 | ||||
| (10,424) | ||||
| - - |
||||
| (10,424) 76,072 |
||||
| 65,648 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources
4
Didsbury Good Neighbours Balance Sheet as at 31 March 2023
| Notes Fixed assets Tangible assets 12 Current assets Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities Net assets Funds of the charity Unrestricted funds 17 Restricted funds 17 Total funds |
Unrestricted Restricted £ £ 828 - 828 - 33,521 - 24,302 - 57,823 - (1,273) - 56,550 57,378 - 57,378 - 57,378 - 57,378 - |
Total 2023 Total 2022 £ £ 828 6,432 828 6,432 33,521 26,985 24,302 34,306 57,823 61,291 (1,273) (2,075) |
|---|---|---|
| 56,550 59,216 57,378 65,648 57,378 65,648 57,378 65,648 - - 57,378 65,648 |
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The trustees have acknowledged on the balance sheet as at 31 March 2023 their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
R Tarling Trustee Approved by the board on 23 October 2023
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Didsbury Good Neighbours
Statement of Financial Activities for the Year Ended 31st March 2023
| Cash flows from operating activities: Net Cash provided by / (used in) operating activities Cash Flows from investing activities: Payments to acquire tangible fixed assets Net cash provided by / (used in) investing activities Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Net income / (expenditure) for the reporting period Adjustments for: Depreciation Decrease / (increase) in debtors (Decrease) / increase in creditors Net cash provided by / (used in) operating activities Analysis of cash and cash equivalents Cash at Bank Total cash and cash equivalents |
Total 2023 Total 2022 £ £ (10,004) (29,771) - - |
|---|---|
| (10,004) (29,771) 34,306 64,077 |
|
| 24,302 34,306 |
|
| (8,270) (10,424) 5,604 5,602 (6,536) (25,314) (802) 365 |
|
| (10,004) (29,771) |
|
| 24,302 34,306 |
|
| 24,302 34,306 |
6
Didsbury Good Neighbours Notes to the Accounts for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Incoming resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of the provision of specified services it is deferred until the criteria for income recognition is met.
Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Charity's work or for specific projects being undertaken by the Charity.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumutative impairment losses. Additions of a single item over £100 are capitalised at cost.
Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write of the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment Fixtures, fittings and equipment
33% straight line 20% straight line
7
Didsbury Good Neighbours Notes to the Accounts for the year ended 31 March 2023
Investments
Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Pensions
The charity operates a defined contribution pension scheme, making contributions to employer or personal pension schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
- 2 Legal status of the Charity
The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per Trustee of the Charity.
| 3 Donations and legacies Grants Donations Covid services 4 Investment income Bank interest receivable 5 Incoming from charitable activities Activity fees Bankings Charity sales |
Unrestricted Restricted £ £ 26,023 - 23,667 - - - 49,690 - Unrestricted Restricted £ £ - - - - Unrestricted Restricted £ £ 21,057 - - - 21,057 - |
Total 2023 £ 26,023 23,667 - 49,690 Total 2023 £ - - Total 2023 £ 21,057 - - 21,057 |
Total 2022 £ 41,310 16,249 - |
|---|---|---|---|
| 57,559 | |||
| Total 2022 £ - |
|||
| - | |||
| Total 2022 £ 24,918 - |
|||
| 24,918 |
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Didsbury Good Neighbours Notes to the Accounts
for the year ended 31 March 2023
| 6 Other income Income from services Lettings Other trading income Rental income 7 Expenditure on raising funds Food Supplies Cleaning Utilities Charitable activities Materials for activities Sessional leaders fees Staff wages Employer national insurance Transport Volunteer Expenses 8 Other expenditure Accountancy fees Merchant fees Bad debts Insurance Printing, postage and stationery Computer costs Equipment expensed Rent expense Repairs and maintenance Subscriptions and licences Transfer of project funds DPCL Staff pensions Sundry Telephone and internet Depreciation |
Unrestricted Restricted £ £ 18,573 - 13,276 - 2,040 - - - 33,889 - Unrestricted Restricted £ £ 877 - 2,388 - 9,042 - 12,307 - Unrestricted Restricted £ £ 3,013 - 11,163 - 54,008 - 4,161 - 615 - - - 72,960 - Unrestricted Restricted £ £ 1,872 - 85 - - - 2,220 - 3,245 - - - 819 - - - 6,781 - 3,140 - - - 1,300 - - - 2,573 - 5,604 - 27,639 - |
Total 2023 £ 18,573 13,276 2,040 - 33,889 Total 2023 £ 877 2,388 9,042 12,307 Total 2023 £ 3,013 11,163 54,008 4,161 615 - 72,960 Total 2023 £ 1,872 85 - 2,220 3,245 - 819 - 6,781 3,140 1,300 - 2,573 5,604 27,639 |
Total 2022 £ 12,852 5,362 3,000 - |
|---|---|---|---|
| 21,214 | |||
| Total 2022 £ 35 2,778 7,573 |
|||
| 10,386 | |||
| Total 2022 £ 2,979 9,041 54,924 3,822 3,367 - |
|||
| 74,133 | |||
| Total 2022 £ 2,650 572 - 1,740 2,419 66 2,493 177 5,935 3,391 1,356 1,269 1,926 5,602 |
|||
| 29,596 |
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Didsbury Good Neighbours Notes to the Accounts
for the year ended 31 March 2023
| 9 Net incoming/ (outgoing) resources This is stated after charging: Depreciation of owned fixed assets Independent examiners fee Other accountancy fees 10 Staff costs Gross salaries and wages Social security costs Pension costs Average number of employees during the year Charitable activities No employee received emoluments of more than £60,000 per annum. |
Total 2023 £ 5,604 - 1,872 Total 2023 £ 54,008 4,161 1,300 59,469 2023 13.0 13.0 |
Total 2022 £ 5,602 - 2,650 |
|---|---|---|
| Total 2022 £ 54,924 3,822 1,356 |
||
| 60,102 | ||
| 2022 13.0 |
||
| 13.0 |
No employees had employee benefits in excess of £60,000
The charity trustees were not paid, nor received any other benefits from employment with the charity in the year, nor were they reimbursed expenses during the year. No charity trustee received payment for professional or other services supplied to the charity.
11 Grants
Income from grants comprises grants made to fund projects in line with the charities objectives. See the 'analysis of charitable funds' note for more information regarding the amounts of these grants.
12 Tangible fixed assets
| Cost At 1 April 2022 Additions Disposals At 31 March 2023 Depreciation At 1 April 2022 Charge for the year On disposals At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 |
£ 51,722 - - 51,722 45,720 5,174 - 50,894 828 6,002 Building Improvement |
Computers and Equipment £ 5,420 - - 5,420 4,990 430 - 5,420 - 430 |
Total £ 57,142 - - |
|---|---|---|---|
| 57,142 | |||
| 50,710 5,604 - |
|||
| 56,314 | |||
| 828 | |||
| 6,432 |
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Didsbury Good Neighbours Notes to the Accounts for the year ended 31 March 2023
13 Investments
The company holds 100% of the voting rights in the following company:
| Company Voting Rights Reserves Didsbury Pavillion Café Ltd 100% Period to 31 March 2022 14 Debtors Trade debtors Prepayments and accrued income Other debtors 15 Creditors: amounts falling due within one year Accruals Other creditors |
Total 2023 £ 120 403 32,998 33,521 Total 2023 £ 1,324 (51) 1,273 |
Profit (loss) for the year Total 2022 £ 400 367 26,218 |
|---|---|---|
| 26,985 | ||
| Total 2022 £ 1,710 365 |
||
| 2,075 |
16 Taxation
The charity is exempt from tax on income and gains falling within S505 of the Income & Corporation Taxes Act 1988 (ICTA 1998) or S256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
| **17 ** | Fund movements Restricted funds Unrestricted funds General funds Designated funds Total funds |
At 1 April 2022 Incoming resources Outgoing resources £ £ £ - - - - - - 65,648 104,636 (112,906) - 65,648 104,636 (112,906) 65,648 104,636 (112,906) |
Transfers £ - - - - - |
At 31 March 2023 £ - |
|---|---|---|---|---|
| - 57,378 - |
||||
| 57,378 | ||||
| 57,378 |
11