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2022-08-31-accounts

Charity number: 1147172

DANIEL'S DEN

Charitable Incorporated Organisation no. 1147172

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

NfP Accountants Ltd

DANIEL’S DEN

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

CONTENTS

Reference and administrative information 1
Trustees' annual report 2
Independent auditor's report 20
Statement of financial activities 22
Balance sheet 23
Notes to the financial statements 24

DANIEL’S DEN

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

Trustees

Joanna Gordon - resigned Jan 2022

Ronald Herbert resigned Jan 2022

Keith Brown

Caroline Winterburn Ketan Sheth Judith Abbott Yvonne Smith Trevor Goddard – appointed Jul 2022

Charity reg. no.

1147172

Registered office

38 Berkhamsted Avenue Wembley Middlesex HA9 6DT

Independent examiner

Charles Ssempijja, FCA NFP Accountants Ltd 3rd Floor, 86-90 Paul Street London

EC2A 4NE

Bankers

HSBC Plc, 16 King Street, Covent Garden London, WC2E 8JF

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REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

The Trustees present their annual report and financial statements of the charity for the year ended 31 August 2022. The Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's governing document, and 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 (SORP FRS 102) (edition October 2019, effective January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

Income and expenditure have been analysed on a 'natural basis, taking advantage of sections 4.6 and 4.22-4.26 of this SORP.

Structure, Governance and Management

Structure and governing document

Daniel's Den is a registered Charity number 114172 and was converted, on 28 March 2022, to a Charitable Incorporated Organisation when a new constitution was adopted.

Organisational structure and decision making

The governance of the Charity is the responsibility of the Trustees. Day to day management is by the Chief Executive Officer, who draws on the support and expertise of the highly experienced Board of Trustees as needed.

Appointment of Trustees

Trustees are elected and co-opted under the terms of the Articles of Association and the Charity’s own procedures. Regular reviews are held to identify any expertise gaps within the Board of Trustees and appointments are made where required to strengthen the Board of Trustees, subject to all trustees’ approval.

When it is necessary to appoint new trustees, due to either a trustee stepping down or a gap of expertise in the board is identified, recruitment will initially begin through the networks of the board and management team. Applicants will be reviewed by trustees and the successful applicant will be invited to attend a trustee meeting. Following this, on the provision that the board are satisfied and the applicant still wishes to join the trustee board, they will be appointed.

No other person or external body is entitled to appoint any trustees of the Charity. The Trustees who served during the period and after the year end are shown on page 1.

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Trustee induction and training

The Charity provides new trustees with an induction pack and mentoring from the Chair. The Charity has limited resources for formal training of the trustee body. However, on-going training opportunities are announced to trustees when these become available pro bono.

Related party relationships

The Charity has considered the disclosure requirements of the SORP for related party relationships. The Charity has no related party connections with other organisations. The trustees consider that the members of the board, and their close connections, to be the only related parties of the Charity. All trustees give their time voluntarily and receive no benefits from the Charity.

Trustees are required to disclose all relevant interests and register them with the Chair of Trustees and to withdraw from decisions where a conflict of interest arises.

Pay policy for senior staff

The pay of the Charity’s Chief Executive Officer is reviewed annually. The trustees draw on their knowledge of the sector and common practice in other charities of similar size to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.

Risk Management

The Board of Trustees fully accepts its responsibilities for ensuring that the major risks to which the Charity is exposed are identified, and that there are systems and procedures in place to mitigate those risks. The Charity has a Finance and Risk Sub Committee (FRSC) which monitors the risks and reports to the Board. The Charity maintains a risk register.

Objectives and activities Purposes and principal activities

To enhance the development and education of children up to and including eleven years of age, but primarily those under statutory school age, by encouraging parents and carers to understand and provide for the needs of their children through community groups and by:

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These objects shall be undertaken in accordance with Christian principles whilst recognising the diversity of a multi-faith society.

Beneficiaries of our services

Principal activities

To have family life valued in all levels of society both locally and nationally.

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Public benefit

The Board of Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Achievements and performance

The trustees review the aims, objectives and activities of the Charity each year. This report looks at what the Charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the Charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the Charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

In this report, we reflect on our five objectives (these form the basis of our principal activities) and demonstrate the outputs and impact of our work in the year in which we re-opened our in-person sessions. We are proud of the impact we’ve made and are keen to see a toddler group within walking distance of every family. We feel this level of support can make a world of difference to our children, their families, and local communities.

Celebrating 25 years

First and foremost, this was a monumental year for our charity as we celebrated our 25 year anniversary. As we collated the stories of our activities since 1996 for our exhibition, we marvelled at the way in which the small idea of a parent and toddler group that met on a Monday afternoon had grown and developed. The stories shared of the past 25 years (see objective 3 for more details) demonstrate our impact vividly and yet so much is unspoken and unseen. Lives have been transformed through relationships started in the sessions; communities have been enriched as people have used their new confidence and skills through volunteering and working, and amazing memories have been created for the thousands of children who have attended. As the children of the children start to attend, we recognise we are affecting one generation to another.

As well as looking back we also looked forward to 2046 – 25 years from now. Our commitment to see a toddler group within walking distance of every family is our driving force and our motto TEAM - Together Everyone Achieves More underpins all we do.

Objective one: Establishing and running parent and toddler groups, recognised as first rate by users.

When we re-opened the physical doors of all our sessions in Sept 2021 we were overjoyed, apprehensive and expectant. Having closed our venues suddenly in March 2020, little did we know

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that it would take so long to re-open, and whilst we ran sessions online throughout the various lockdowns and had run some sessions outdoors in the Summer of 2021, the prospect of meeting physically in venues had its challenges.

The decision to reopen all venues involved lots of preparation in terms of being Covid safe, having masks and hand sanitiser in place as well as guidance on social distancing. We followed government guidelines and wondered who would come. We had used the lock down period to re-organise our procedures (including a new website and accounting system) and endeavoured to build on our strengths of being locally based, with local volunteer teams, offering clean good quality toys and equipment, a warm welcome and helpful signage. We wanted to make our sessions available to as many people as possible, being very aware of the need for socialisation for the new babies and toddlers who had never experienced meeting up with others.

From day one, we were overwhelmed by the keenness of people to meet. Wearing masks was no barrier and it enabled people to feel ‘safe’. It was amazing how eye contact meant so much and the conversations shared were a tonic to the families and volunteers. Meeting once a week in each venue meant we didn’t have to do a thorough clean each week, but we were constantly spraying and wiping down all surfaces. It was the new normal! Whilst the parents and carers were eager to meet there was a degree of apprehension regarding how the children would respond. In actual fact, the children strode in and embraced the opportunity to play in a new environment – it was as if they had always been coming. This was such a shock to us all – especially the parents – what a resilient generation. If ever there was a time when the opportunity to have a baby and toddler group within walking distance of your home was needed, it was now. And we were there.

Over the year we have recorded 4119 child attendances at our sessions ‘Your website is outstanding and registration so easy’.

We held sessions in 12 different venues across the Borough.

We opened 2 new groups – on Wednesdays at Chalkhill Community Centre, Wembley in October 2021 (thanks to funding from Neighbourhood Community Infrastructure Levy) and on Thursdays at The Church of Ascension in North Wembley. We moved our group in Wembley Central from Park Lane to Mandhata Youth and Community Hall and changed the day of St Cuthbert’s so that the vicar could come and volunteer.

Sung “Wheels on the bus” 360 times.

These are the outputs but what about the outcomes?

a) Users – children and parents/carers

Through a child’s eyes (an abridged version based on the words of the mum)

‘That day that mummy dressed me in my coat and put me in the buggy, I felt that something different was happening. She’d been on her phone, checking the website for opening times and had also checked

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public transport. We were going one stop on the train, and it felt exciting. We were going out on an adventure, and this was into a world of new colours, sounds and smells. Mummy was wearing her mask – it was the normal thing to do when we went outside. The journey was noisy and the walk through the streets went quickly.

When the door opened, mum pushed me into the community centre, and we heard those amazing words – ‘welcome to Daniel’s Den’. I could hear music as mum took off my coat and carried me up the stairs – it got louder and louder and when the main door opened, I was shocked to see so many toys in one MASSIVE room. There were other children playing and mums and dads sitting and chatting. They were all wearing masks, but all seemed to value connecting with other people. I saw some books on a rainbow rug and mum took me over and we found the book Elmer – one of my favourites. As we sat and looked at the pictures, mummy held me close. One of the volunteers came and said hello and mum seemed so happy to connect with other adults. I felt warm … and loved.

Playdough, puzzles, cars, crafts, wooden train – so many things to play with and I chose the books. Snack time was fun although I didn’t eat much. As things were cleared away and tables pushed to the side, the music went on and children began to dance. Suddenly, a huge bucket of balls was tipped on the floor and children squealed with delight. Mum told one of the leaders that it was a ‘magical’ moment, and she loved it. Tunnels appeared from a blue bag and in the midst of all the chaos I did something for the first time – I crawled through the tunnel. Mum took a picture to share with the family on WhatsApp and she was so happy. It was like we were in our own private world – just mum and me. The singing at the end was strange as all the adults were wearing masks. The leader showed us the actions and I loved zooming to the moon and rowing a boat. When we said goodbye, I felt a warm fuzzy feeling – I could see mummy looked so happy and this made me happy too. It felt like a significant moment for us both …’

The Royal Foundation of The Duke and Duchess of Cambridge (Royal Foundation) commissioned Ipsos MORI to undertake research into children’s early years in 2020. The report was entitled “State of the nation: understanding public attitudes to the early years”. They found that ‘Parental loneliness dramatically increased during the pandemic from 38% before to 63% as parents have been cut off from friends and family. The increase in loneliness for parents was more apparent in the most deprived areas. These parents were more than twice as likely as those living in the least deprived areas to say they feel lonely often or always (13% compared with 5%). Compounding this, it seemed there was a rise in the proportion of parents who feel uncomfortable seeking help for how they are feeling from 18% before the pandemic to 34% during it.’

Throughout the year, we listened and offered support to parents and carers, reassuring them that coming to a group and meeting others is so good for the overall health of the whole family. We set up a WhatsApp group for each venue and this has been another way to help parents feel connected and not alone.

Case study – One mum came to one of our sessions in April and before she entered the venue, she apologised for the behaviour of her child. She said that he would scream the place down and that she was so concerned about him. He would only cling to her, his dad, and maternal grandparents. They’d contacted professionals for help and felt desperate. She was reassured by the session leader and

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encouraged to give it a try … after ten minutes the little boy was totally settled and had begun to wander around the room to play with other toys. The mum was shocked and thrilled and week by week, both the mum’s and child’s confidence has grown.

Case study – At the end of a session, a new mum popped her head through the door of a church hall and asked if there was a group that she could bring her 3-month-old baby to. She was new to the area and was feeling very isolated. We listened as she shared her story of losing a baby at 21 weeks and a couple of miscarriages. She’d been on bed rest at her parents in Berkshire for her last pregnancy and now found herself in an area where she knew only her husband and his family. We told her about the services we offer, and she was delighted. She has attended every week since and made some amazing friendships. This mum had the confidence to reach out and ask for help.

b) Crafts and sensory play

‘Tell me and I forget, teach me and I remember, involve me and I learn’ Benjamin Franklin. Watching the children develop skills and confidence in doing the crafts is pure joy … and even though the parents seem to enjoy these activities as much as, if not more than the children, we love the fact that our crafts go home and are displayed on walls, doors and even sent to family further afield. We do like to include sensory play when we can, knowing that this generates learning in different dimensions ‘Providing opportunities for children to actively use their senses as they explore their world through ‘sensory play’ is crucial to brain development – it helps to build nerve connections in the brain’s pathways. This leads to a child’s ability to complete more complex learning tasks and supports cognitive growth, language development, gross motor skills, social interaction and problemsolving skills.’

Throughout the year we prepared 20 x 36 different craft activities for 10 venues = 7200 crafts! We used recycled materials and 100 glue sticks.

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We offer a range of play experiences to accommodate lots of learning needs.

‘I truly believe that Daniel's Den sessions are the most INCLUSIVE sessions I have ever been to. I am a mum of two twin boys who are now 3 years old, one of them has been diagnosed with autism at the age of 2 and it was very difficult for me to attend toddler's play sessions after the diagnosis as I didn't know what to expect and how my autistic child would have felt. Daniel's Den sessions offer a range of activities from the start till the end by setting up different corners with different toys to give the kids the chance to jump from one corner to another without being forced to do the same activity.’ Mum

This year we have continued to include activities from our Sowing Seeds project whether it was planting daffodil bulbs, hairy caterpillars, or plants through a partnership with National Park City. We had several Saturday Specials in our allotment including a Spud Special, Nature Trail and Bear Hunt. Giving children the opportunity to grow their own food and experience gardening is something we value and with over 20% of our families having no access to a garden or balcony, we are glad to make this available.

We also organised a trip to Hanwell Zoo, and this generated so much fun, language and friendship. ‘It was so good to discover a new place to go and I have made a new friend and my child has too’.

c) TEAMWORK – our volunteers

This year Daniel’s Den benefited from 2,331 hours of volunteer time given by 34 volunteers (active volunteers, defined as someone who did at least one 2-hour shift during the year). This was worth £27, 855 Based on the London Living Wage of £11.95 an hour.

This year we have welcomed lots of new volunteers. Covid has made many people rethink their priorities in life and we know many organisations have been unable to re-open due to lack of volunteers. The sense of commitment and support in our volunteer team is contagious and volunteers are bringing in other volunteers. So many different ages and backgrounds are represented, and this truly reflects our local community.

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Case study - Ewa is a Polish lady who has lived in Wembley for over 40 years. She was bereaved in the first lock down and wanted to do something to benefit the community. She started helping out at her own home – snipping crafts and packaging parenting postcards. When our sessions reopened, she volunteered in one of the sessions and met a grandma called Olivia, who lives in the Northeast of England but was here for a year looking after her grandson in one of the new apartments in Wembley Park. They instantly connected as they felt they were from the same generation and had both lost their husbands within 2 weeks of each other. They met regularly for lunch and through their shared lived experience of bereavement, they have developed a wonderful friendship.

We were delighted to be able to host our annual Celebration Evening for our volunteers and staff at the Black Horse in Sudbury. Past and present volunteers were invited as part of our Silver Jubilee year celebrations. Hermina Heder was the recipient of the Emma Hay Sunshine Memorial Award in recognition of her volunteering over the years and the way in which she recruits and empowers new volunteers.

Objective two: Offering parenting support

In the Royal Foundation research, just one in four respondents recognised the specific importance of the first five years of a child’s life. 70% of the respondents felt judged by others re their parenting skills.

The need to support parents is paramount and we do this implicitly and explicitly. We offer implicit parenting support through the way we run our sessions, modelling positive behaviours and experiences. Creating the opportunity for safe play, shared singing, playdough and being able to have a cup of tea made by someone else whilst your child plays with someone else is often the lifeline parents need. With the pandemic, parents had missed lots of this peer-to-peer support and it was

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great to see new friendships formed ‘I never like to think of a parent feeling alone’. Lots of our volunteers are parents and their lived experiences give them a real sense of empathy with attendees, and they are attuned to recognising the anxieties of parents.

Our explicit parenting support comes in different ways:

a) Welcome packs

We gave out 400 welcome packs which included a welcome letter, songbook and our 12 parenting postcards in a hessian branded bag. These cards offer bite sized advice.

b) Hotspots

We ran 10 Hotspots, monthly online discussions streamed live on Facebook. Topics such as early numeracy skills, literacy, love languages etc were discussed and it was great to see people interacting – either asking questions or sharing ideas. With an average of 80 people viewing these videos, we feel they enhance the understanding parents and carers have of early childhood development.

c) Visits

We welcomed visitors from Children and Family Information Service, Home-Start and Brent Health Matters who listened and gave information to the parents and carers.

d) Practical help

The power of the second question …

Case study - One day we received a call from a lady who had found us on Brent Council website. She’d just been moved into the area from another borough and was living in a house with 7 other households – sharing a kitchen and 2 bathrooms. She and her son had a bed, 2 chairs, a table and fridge in a small room at the very top of a small house. She discovered a Daniel’s Den nearby and went to join the group. The door was locked and didn’t open when she rang the doorbell. Hence the phone call to us and she was shocked to find out she’d gone on the wrong day. The conversation could have ended there but at DD, we know the power of the second question. Offering a few kind words and asking if they are new to the area, how old their child is etc, demonstrates we are interested and that this is genuine. We followed up the call with a visit and within 24 hours we were able to share food, bedding, towels, a suitcase to store her clothes in etc. People kindly donated toiletries, clothing and even a new pair of trainers – so wonderful to see the generosity of others. This lady and her son were moved again within weeks, and we are thankful we were able to make a difference there and then. This little family could have so felt alone but thanks to us being community based, we could offer help when and where it was needed.

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e) Mum’s Zone

In The Royal Foundation Research, 90% of people see parental mental health and wellbeing as being critical to a child’s development but, in reality, people do very little to prioritise themselves. Only 10% of parents mentioned taking the time to look after their own wellbeing when asked how they had prepared for the arrival of their baby.

We relaunched our annual Mum’s Zone event and organised a day of pampering, Zumba, crafts and, of course, food.

f) Dad’s Zone

We ran our monthly Dad’s Zone sessions and over the year we reached 105 dads, with an average attendance of 20 per session. Enabling dads, grandads and other male carers to meet with their young children in a safe space is a joy (for some it’s the first time they have taken their child out on their own) and many of the dads comment on how it has helped with their confidence - ‘Oh – I’m so pleased to hear you experience that too’ is a comment often overheard at these sessions and there is such a sense of community growing.

We ran a pop-up session in one of our other venues and we are looking to increase the number of venues that host Dad’s Zone – this comes at the request from venue hosts as well as the dads.

g) The Net

The Net is a new project of Daniel’s Den. For a number of months, Daniel’s Den welcomed asylum seeking families into one of our sessions – they were staying in one of the nearby hotels and came at the invitation of a contact known to the charity. We recognised there was a need to offer more direct help and we have started providing a taste of Daniel’s Den is a safe and familiar place through a series of pop ups in the hotel where they stay. We are creating sustainable connections by signposting families to our other established sessions in the local area to the hotel.

We offer simple play activities in each pop-up session and some of our volunteers are able to translate. We distribute toys, equipment and clothing and this is appreciated. We were delighted to welcome a number of asylum seeker families to our annual Great Get Together Picnic, and this was tangible evidence of our mission statement ‘to encourage and enrich family life in order to build stronger communities’.

In June we were awarded a Borough of Sanctuary Award in recognition that we provide a safe space for asylum seekers and refugees.

Objective three: Enabling people to recognise the value of parent and toddler groups

Our year of Silver Jubilee Celebrations was launched in November 2021, and this proved to be an excellent way of showcasing the impact of one toddler group in a local area. The preparation for the launch event enabled us to gather stories and pictures of our impact and during the ceremony past

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toddlers, parents, volunteers, partners etc shared about their experiences. These were recorded and make up a special page on our website. The timeline banners vividly showed the way in which one toddler group had grown and developed over the years.

Lord (Paul) Boateng ‘you have done so very well, so very much for families in Northwest London’.

Exhibition on tour

We took our exhibition on tour, and it was displayed in Brent Civic Centre for 2 days in March 2022. So many visitors walked by and here are some of the connections made:

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Social media

The reach of our social media increased

We use these channels to share news of what we do, and the comments and responses are great. After our Bear Hunt, a retired headteacher tweeted: ‘‘So glad I was invited to @DanielsDenUK event at Chalkhill allotment this lunchtime. Mud kitchen, planting, water play, Bear Hunt & a picnic. Laughter, splashing, adult play as well as children's play and so much spontaneous learning going on. That's what Early Years Foundation Stage should be like.” This tweet was retweeted by the author Michael Rosen.

Speaking engagements

Opportunities to be a voice for toddler groups regarding their value and the contribution they make were numerous throughout the year.

We contributed to the following publications, research papers, speaking engagements etc.:

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In May 2022 our CEO was asked to lead a webinar for the Parent Infant Foundation on the topic of “The role of grassroots baby and toddler groups” and a wide range of listeners tuned in. This really showcased the vital role of toddler groups and was very well received. After the webinar we were contacted by other toddler group leaders all the way from Devon for advice to improve their group. A copy of the webinar is available on our YouTube channel.

Objective four: fostering mutual cooperation and support for toddler groups.

The challenges of re-opening toddler groups after the lock downs have been, and are huge, and so many groups have yet to re-open. If ever there was a need for support, it is now.

During the year we helped host monthly Zoom sessions for toddler groups across London – those attending said how much they had benefitted from this support and how they couldn’t have reopened their groups without it.

The London Network for Parent and Toddler Groups became an official project of Daniel’s Den and a new website was launched: www.londonparenttoddler.network. The Bishop of London was the keynote speaker at the annual Rhythms of Grace conference in October 2021 and 40 attendees enjoyed a variety of workshops via Zoom. The London Prayer Marathon was launched on the top of the O2 building in east London and again raised the profile of the value of toddler groups and how they need support and encouragement, and our online conference.

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Jo Gordon (CEO) is part of the advisory team for 1277, an informal network of church-based toddler groups and offers support in a lively Facebook group comprising of 3600+ members.

The camaraderie in our Daniel’s Den toddler group teams is contagious and helps keep us enthused – we receive lots of phone call and requests from across the country for help, advice and to be a sounding board.

Objective five: supporting the choice of stay-at-home parents and raising awareness of the value they bring to society

One of the major learning points from the pandemic has been the recognition of the joys and challenges of being home with your children. Flexible working has been given a lease of life in so many ways and people have been rethinking what their life could be like. This is music to our ears!

We have always advocated the need for a REAL choice for parents in the upbringing of their children. Creating the opportunity for parents to volunteer or be employed within school hours term-time only is so important to us and at present we have offered this to 11 number of volunteers and staff. Creating a space for parents to bring their children to play is so important to us. Whether they are stay at home parents or working part time/flexible hours – they all matter.

Thanks go to our funders

Reaching Communities (The National Lottery), NCIL (Neighbourhood Community Infrastructure Levy), Quintain, Sisk, National Park City, Wembley Central Big Local, regular givers and one-off donors. Thanks also to our amazing friends who were involved in our fundraising month.

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Plans for future periods

During 2022/2023 the Charity will continue deliver toddler groups within walking distance of families in Brent and hope to open at least two new groups.

We will continue to develop the London Network of Parent and Toddler Groups and are seeking additional funding to enable this development.

We will further develop our fundraising strategy, prioritising core cost funding and diversifying our income sources.

The value of our volunteers is immeasurable and intend to build upon our volunteer programme to enable to sustain our service delivery.

Financial review

The charity achieved net income for the year of £12,778 (2021 - net expenditure of £17,860), details of which are shown in the Statement of Financial Activities on page 13. This brings the charity’s total funds to £56,862 (2021 - £44,084). Of this, £10,512 was unrestricted funds (2021 - £14,850). Free reserves stood at £10,512 (2021 - £14,850).

Total income for the year increased to £141,555 (2021 - total income was £94,700). Total expenditure amounted to £128,777 (2021 - total expenditure was £112,560).

Reserves Policy

The charity's reserves policy is to hold reserves that are sufficient to cover 3 months of working capital in case fundraising efforts do not deliver in line with expectations. At the balance sheet date, the Trustees estimate this would require reserves of £25,000. The Charity’s reserves at the end of the reporting period were £10,512, which is below this level. The trustees will be working with the management to increase these reserves, through fundraising, to the required level. This is expected to take at least two years.

Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

The Charity continues to work strategically with Sisk, CVS Brent (fundraising & reporting support) and our venue hosts of course. This financial and moral support provides a firm foundation for the Charity’s activities which are set to increase even further in the next financial year.

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Approval

This report was approved by the Trustees on 19 April 2023 and signed on its behalf by:

Keith Brown Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 August 2022

I report on the accounts of the charity for the year ended 31 August 2022 set out on pages 13 to 21.

Respective responsibilities of the Trustees and examiner

The Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

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 the 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 material matters have come to my attention which gives me cause to believe that in, any material respect:

/Continued…

20

…/Continued

I understand that the financial statements have been prepared to give a 'true and fair' view, and have departed from the Charities (Accounts and Reports) Regulations 2008, only to the extent required to provide a 'true and fair view'. This departure has involved following SORP FRS102 (effective January 2019), rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005), which is referred to in the exitant regulations, but has since been withdrawn.

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.

Charles Ssempijja, FCA

NfP Accountants Ltd Chartered Accountants 3rd Floor, 86-90 Paul Street London EC2A 4NE Date: …………………………. 19 April 2023

21

DANIEL'S DEN (Registered charity no. 1147172)

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 August 2022

Unrestricted
Funds
Notes
£
INCOME FROM
Session donations
10,062
Regular donations
5,553
One off donations
10,263
Grants
3,840
HMRC Gift Aid
2,021
Events and trips
788
Fundraising
4,150
Other income (including bank interest)
1
TOTAL INCOME
36,678
EXPENDITURE ON
Salary costs
3
31,154
Other staff costs
4
1,634
Running costs & overheads
Crafts & Activities Supplies
2,009
Rent & Utilities
-
Events and trips
1,171
Equipment and Furniture
120
Refreshments
100
Office supplies, printing & postage
80
Phone & Internet
306
Website
366
Travel and subsistence
92
Database Fees
-
Annual Subscriptions for IT Platforms
148
Memberships & subscriptions
107
Professional fees
2,155
DBS fees
-
Insurance
-
Marketing and publicity
-
Donations made
650
Other expenses
180
Independent examination fees
744
TOTAL EXPENDITURE
41,016
(4,338)
Transfers between funds
7
-
NET MOVEMENT IN FUNDS
(4,338)
TOTAL FUNDS AT 01 SEPTEMBER
14,850
TOTAL FUNDS AT 31 AUGUST
10,512
Net income/(expenditure) before transfers		 Restricted
Funds
£
-
-
-
104,877
-
-
-
-
104,877
60,904
3,974
4,555
1,680
141
1,052
5
297
1,210
145
4
4,750
37
27
6,870
542
945
443
30
-
150
87,761
17,116
-
17,116
29,234
46,350		 Total Funds
2022
£
10,062
5,553
10,263
108,717
2,021
788
4,150
1
141,555
92,058
5,608
6,564
1,680
1,312
1,172
105
377
1,516
511
96
4,750
185
134
9,025
542
945
443
680
180
894
128,777
12,778
-
12,778
44,084
56,862		 Unrestricted
Funds
£
1,320
3,260
2,885
-
1,933
-
1,236
-
10,634
-
1,050
320
-
65
420
35
36
-
675
4
-
5
-
690
-
-
-
600
825
720
5,445
5,189
(198)
4,991
9,859
14,850		 Restricted
Funds
£
-
-
-
84,066
-
-
-
-
84,066
74,377
10,319
7,250
1,680
-
1,752
-
1,187
1,019
3,591
10
594
329
273
2,616
153
922
843
-
200
-
107,115
(23,049)
198
(22,851)
52,085
29,234		 Total Funds
2021
£
1,320
3,260
2,885
84,066
1,933
-
1,236
-
94,700
74,377
11,369
7,570
1,680
65
2,172
35
1,223
1,019
4,266
14
594
334
273
3,306
153
922
843
600
1,025
720
112,560
(17,860)
-
(17,860)
61,944
44,084

All incoming resources and outgoing resources derive from continuing activities.

The annexed notes form part of these financial statements

22

DANIEL'S DEN

(Registered charitable incorporated organisation no. 1147172)

BALANCE SHEET As at 31 August 2022

Notes
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS: amounts falling
due within one year
2
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
Restricted funds
7
General fund (unrestricted)
7
TOTAL FUNDS		 2022
£
£
-
58,875
58,875
(2,013)
56,862
56,862
56,862
£
46,350
10,512
56,862
**£ **		 2022
£
£
-
58,875
58,875
(2,013)
56,862
56,862
56,862
£
46,350
10,512
56,862
**£ **		 £
-
45,688		 2021
£
44,084
45,688
(1,604)
56,862 44,084
56,862
**£ **		 44,084
_£ _
46,350
10,512		 29,234
14,850
56,862
**£ **		 44,084
_£ _

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) (Charities SORP FRS 102, edition October 2019, effective 01 January 2019), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

They were approved, and authorised for issue, by the Trustees on 19 April 2023 and signed on their behalf by:-

Keith Brown Trustee

The annexed notes form part of these financial statements

23

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements 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 (SORP FRS 102) (edition October 2019, effective January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Income and expenditure have been analysed on a 'natural basis, taking advantage of sections 4.6 and 4.22-4.26 of the SORP.

The effect of events relating to the year ended 31 August 2022 which occurred before the date of approval of the financial statements by the Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 August 2022 and the results for the year ended on that date.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005) which has since been withdrawn.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Key judgements that the charity has made which have a significant effect on the accounts include estimating income and expenditure for the next 12 months.

Statement of Cash Flows

The Company has taken advantage of the exemption conferred by Section 1 of FRS102 in relation to the Statement of Cash Flows.

Income

All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. Grants which have a restriction as to timing are recognised over the period for which they are given.

The value of services provided by volunteers has not been included in the accounts.

24

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

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.

All the expenditure of the charity is in the furtherance of its charitable activities and includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.

Irrecoverable VAT is included in expenditure as part of the gross cost of items. Where VAT is recoverable, expenditure is shown net of this VAT.

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 and provisions

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.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

25

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022

2.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Corporation tax
Pensions payable
Accruals
Other creditors
Custodian funds held
3.
STAFF COSTS AND NUMBERS
Unrestricted
Restricted
Funds
Funds
2022
2022
£
£
Gross pay
26,047
60,904
Employer NI
1,606
-
Employer pension
3,501
-
TOTAL STAFF COSTS
31,154
£
60,904
**£ **		 2022
£
367
(64)
1,464
140
106
2,013
£
Total
Funds
2022
£
86,951
1,606
3,501
92,058
**£ **		 2021
£
-
458
720
320
106
1,604
_£ _
Total
Funds
2021
£
70,606
138
3,633
74,377
_£ _

The average weekly number of staff in the year (headcount) was 7 (2021 - 8). Remuneration to key management personnel, including employer pensions, amounted to £29,700 (2021 - £25,920).

No employees received remuneration in excess of £60,000 (2021 - the same).

4. OTHER STAFF COSTS

Sessional worker payments
Volunteer expenses
Staff/volunteer training
Recruitment Costs
TOTAL OTHER STAFF COSTS		 Unrestricted
Funds
2022
£
1,044
580
10
-
1,634
**£ **		 Restricted
Funds
2022
£
2,788
251
935
-
3,974
**£ **		 Total
Funds
2022
£
3,832
831
945
-
5,608
**£ **		 Total
Funds
2021
£
6,699
599
3,521
550
11,369
_£ _

26

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022

5. TRUSTEES

During 2021, the trustees reviewed the previous constitution and in the process, it was found that this precluded a trustee being paid. The CEO, Joanna Gordon, had been appointed a trustee in error and had been paid a salary (£25,920 in 2021 and £20,926 in 2020). Immediately this situation was discovered, Joanna Gordon tendered her resignation as a Trustee. The board considered whether this was a reportable serious incident and concluded that it did not fit this category and hence did not report this to the Charity Commission.

No other Trustees received remuneration in the year (2021 - the same). No other Trustees were paid for reimbursed expenses (2021 - the same).

6. CORPORATION TAX

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

7. STATEMENT OF FUNDS

Adjusted
Brought
Forward
£
2022
Restricted funds:
KickStart - Impactful
Go
-
Comic Relief
-
Brent - NCIL
-
National Park City
-
Wembley Central Big
Local
-
Reaching Communities
24,718
Robert Southall
614
Wembley Park
Community Fund
3,902
Total restricted funds
29,234
Unrestricted fund
14,850
Total funds
44,084
**£ **		 Incoming
Resources
£
6,342
392
9,997
700
726
86,720
-
-
104,877
36,678
141,555
**£ **		 Resources
Transfers &
Expended Gains / Losses
£
£
(6,086)
-
(392)
-
(4,047)
-
(365)
-
(288)
-
(73,979)
-
(614)
-
(1,990)
-
(87,761)
-
(41,016)
-
(128,777)
£
Nil
£		 Carried
Forward
£
256
-
5,950
335
438
37,459
-
1,912
46,350
10,512
56,862
**£ **

27

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022

Statement of funds: Continued - 2021
Restricted funds:
Comic Relief
84
NL Community Fund
9,950
Reaching
Communities
41,079
Robert Southall
972
Wembley Park
Community Fund
-
Total restricted funds
52,085
Unrestricted fund
9,859
Total funds
61,944
_£ _		 1,567
-
73,726
2,333
6,440
84,066
10,634
94,700
_£ _		 (1,849)
(9,950)
(90,087)
(2,691)
(2,538)
(107,115)
(5,445)
(112,560)
£		 198
-
-
-
-
198
(198)
Nil
£		 -
-
24,718
614
3,902
29,234
14,850
44,084
_£ _

8. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2022
Current assets
Creditors due within one year
2021
Current assets
Creditors due within one year		 General
Funds
2022
£
12,525
(2,013)
10,512
£
16,454
(1,604)
14,850
_£ _		 Restricted
Funds
2022
£
46,350
-
46,350
£
29,234
-
29,234
_£ _		 Total
Funds
2022
£
58,875
(2,013)
56,862
£
45,688
(1,604)
44,084
_£ _		 Total
Funds
2021
£
45,688
(1,604)
44,084
_£ _

9. OTHER LEGAL INFORMATION

Daniel's Den is a charitable incorporated organisation registered in England with registration number 1147172. Its registered office address is 38 Berkhamsted Avenue, Wembley, Middlesex, HA9 6DT. The accounts are presented in GBP rounded to £1.

28