**REGISTERED CHARITY NUMBER: 1155175** 

**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2023 for Dream-A-Way CIO** 

SPF Accountancy Ltd Unit 14 Dunchideock Barton 

Dunchideock Exeter Devon EX2 



**Dream-A-Way CIO** 

**Contents of the Financial Statements for the Year Ended 31 December 2023** 

||Page|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4 to 5|
|Notes to the Financial Statements|6 to 8|
|Detailed Statement of Financial Activities|9 to 10|





**Dream-A-Way CIO** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1155175 

## **Principal address** 

66 Bishops Way Exeter Devon EX2 7PF 

## **Trustees** 

J Merrett Mrs G Freeman D Galliford A Johnson Mrs P Stacey 

## **Independent examiner** 

SPF Accountancy Ltd Unit 14 Dunchideock Barton Dunchideock Exeter Devon EX2 9UA 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes an incorporated charity. 

## **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 and error. 

**ON BEHALF OF THE BOARD** : 

D Galliford - Trustee 

## 23 Jul 2024 

Date: 

Page 1 



**Independent Examiner's Report to the Trustees of Dream-A-Way CIO** 

I report on the accounts for the year ended 31 December 2023 set out on pages three to eight. 

## **Respective responsibilities of trustees and examiner** 

The charity's 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(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. 

It is my responsibility to: 

- examine the accounts under Section 145 of the 2011 Act 

- 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 

- 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 the 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 statements 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 

   - to keep accounting records in accordance with Section 130 of the 2011 Act; and 

   - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act 

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. 

## SPF Accountancy Ltd 

SPF Accountancy Ltd Unit 14 Dunchideock Barton Dunchideock Exeter Devon EX2 8WA 

## 23 Jul 2024 

Date: 

Page 2 



**Dream-A-Way CIO** 

## **Statement of Financial Activities for the Year Ended 31 December 2023** 

|||Year Ended|Year Ended|
|---|---|---|---|
|||31/12/23|31/12/22|
|||Unrestricted|Total funds|
|||fund||
||Notes|£|£|
|**INCOMING RESOURCES**||||
|**Incoming resources from generated funds**||||
|Investment income|2|962|27|
|**Incoming resources from charitable activities**||||
|General Fundraising||115,775|125,957|
|**Other incoming resources**||8,878|14,293|
|**Total incoming resources**||125,615|140,277|
|**RESOURCES EXPENDED**||||
|**Charitable activities**||||
|General Fundraising||132,929|122,843|
|**Governance costs**||400|400|
|**Other resources expended**||-|-|
|**Total resources expended**||133,329|123,243|
|**NET INCOMING RESOURCES**||(7,714)|17,034|
|**RECONCILIATION OF FUNDS**||||
|**Total funds brought forward**||446,203|429,169|
|**TOTAL FUNDS CARRIED FORWARD**||438,489|446,203|



The notes form part of these financial statements 

Page 3 



**Dream-A-Way CIO** 

## **Balance Sheet At 31 December 2023** 

|||31/12/23|31/12/22|
|---|---|---|---|
|||Unrestricted|Total funds|
|||fund||
||Notes|£|£|
|**FIXED ASSETS**||||
|Tangible assets|4|283,812|247,394|
|**CURRENT ASSETS**||||
|Debtors|5|49,669|43,525|
|Cash at bank||119,451|161,127|
|||169,120|204,652|
|**CREDITORS**||||
|Amounts falling due within one year|6|(12,500)|(3,900))|
|**NET CURRENT ASSETS**||156,620|200,752|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||440,432|448,146|
|**PROVISIONS FOR LIABILITIES**|7|(1,943)|(1,943)|
|**NET ASSETS**||438,489|446,203|
|**FUNDS**|8|||
|Unrestricted funds||438,489|446,203|
|**TOTAL FUNDS**||438,489|446,203|



The notes form part of these financial statements 

continued... 

Page 4 



**Dream-A-Way CIO** 

## **Balance Sheet - continued At 31 December 2023** 

## 22 Jul 2024 

The financial statements were approved by the Board of Trustees on                                                                    and were signed on its behalf by: 


D Galliford -Trustee 


J Merrett -Trustee 

The notes form part of these financial statements 

Page 5 



**Dream-A-Way CIO** 

## **Notes to the Financial Statements for the Year Ended 31 December 2023** 

## **1. ACCOUNTING POLICIES** 

## **Accounting convention** 

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. 

## **Incoming resources** 

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. 

## **Resources expended** 

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.  Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

## **Tangible fixed assets** 

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

Caravans - 10% on cost Equipment and fixtures - 25% on reducing balance 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **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. 

## **2. INVESTMENT INCOME** 

||Year Ended|Year Ended|
|---|---|---|
||31/12/23|31/12/22|
||£|£|
|Deposit account interest|962|27|



Page 6 



**Dream-A-Way CIO** 

**Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **3. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the period ended 31 December 2022. 

## **Trustees' expenses** 

There were no trustees' expenses were paid for the year ended 31 December 2023 nor for the period ended 31 December 2022. 

## **4. TANGIBLE FIXED ASSETS** 

|**4.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
||||Equipment||
|||Caravans|and fixtures|Totals|
|||£|£|£|
||**COST**||||
||At 1 January 2023|379,558|6,185|385,743|
||Additions|94,331|-|94,331|
||Disposals|(88,775)|-|(88,775)|
||At 31 December 2023|385,114|6,185|391,299|
||**DEPRECIATION**||||
||At 1 January 2023|133,779|4,570|138,349|
||Charge for year|30,650|404|31,054|
||Eliminated on disposal|(61,916)|-|(61,916)|
||At 31 December 2023|102,513|4,974|107,487|
||**NET BOOK VALUE**||||
||At 31 December 2023|282,601|1,211|283,812|
||At 31 December 2022|245,779|1,615|183,285|
|**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31/12/23|31/12/22|
||||£|£|
||Other debtors||49,669|43,525|
|**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31/12/23|31/12/22|
||||£|£|
||Other creditors||12,500|3,900|



Page 7 



**Dream-A-Way CIO** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **7. PROVISIONS FOR LIABILITIES** 

||||31/12/23|31/12/22|
|---|---|---|---|---|
||||£|£|
||Provision for FA Replacement||1,943|1,943|
|**8.**|**MOVEMENT IN FUNDS**||||
||||Net||
|||At 1/1/23|movement in|At 31/12/23|
||||funds||
|||£|£|£|
||**Unrestricted funds**||||
||General fund|446,203|(7,714)|438,489|
||**TOTAL FUNDS**|446,203|(7,714)|438,489|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement in|
|||resources|expended|funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|125,615|(133,329)|(7,714)|
||**TOTAL FUNDS**|125,615|(133,329)|(7,714)|



Page 8 



**Dream-A-Way CIO** 

## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** 

||Year Ended|Year Ended|
|---|---|---|
||31/12/23|31/12/22|
||£|£|
|**INCOMING RESOURCES**|||
|**Investment income**|||
|Deposit account interest|962|27|
|**Incoming resources from charitable activities**|||
|Caravan receipts|67,290|68,395|
|Collection boxes|9,008|7,505|
|Gift aid|3,060|1,931|
|Sundry donations|29,081|39,127|
|Exeter Foundation|7,336|8,999|
||115,775|125,957|
|**Other incoming resources**|||
|Gain on sale of tangible fixed assets|8,878|14,293|
||-|-|
|**Total incoming resources**|125,615|140,277|
|**RESOURCES EXPENDED**|||
|**Charitable activities**|||
|Caravan running costs and site fees|51,865|56,045|
|Outings|3,135|-|
|Sponsored event costs|155|200|
|Sundry donations|39,928|23,085|
||95,083|79,330|
|**Governance costs**|||
|Accountancy|400|400|
||400|400|



This page does not form part of the statutory financial statements 

Page 9 



## **Dream-A-Way CIO** 

## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** 

||Year Ended|Year Ended|
|---|---|---|
||31/12/23|31/12/22|
||£|£|
|**Support costs**|||
|**Other**|||
|Insurance|4,319|4,918|
|Office supplies|2,473|1,046|
|Depreciation of caravans|30,650|37,008|
|Depreciation of equipment and fixtures|404|541|
||37,846|43,513|
|**Total resources expended**|133,329|123,243|
|**Net income**|(7,714)|17,054|



This page does not form part of the statutory financial statements 

Page 10 




## **Issuer** 

**Issuer** SPF Accountancy Ltd **Document generated** Tue, 23rd Jul 2024 14:39:16 BST **Document fingerprint** d4f2bdde191cf41ca5d2d6539fc53a0e 

## **Parties involved with this document** 

## **Document processed** 

## **Party + Fingerprint** 

Tue, 23rd Jul 2024 15:23:04 BST Tue, 23rd Jul 2024 15:31:00 BST Tue, 23rd Jul 2024 15:32:37 BST 

Mr Darren Galliford  - Signer (1bf29c8c6c30a6b6353e1fdb768119f3) Mr Jeff Merrett  - Signer (0df43817ed86bbd81c7b160c8e9c97f5) Hub Administrator - Signer (f3030346c6412f185a898b2efc1ccd04) 

## **Audit history log** 

## **Date** 

## **Action** 

Tue, 23rd Jul 2024 14:39:16 BST Tue, 23rd Jul 2024 14:39:18 BST Tue, 23rd Jul 2024 14:39:18 BST Tue, 23rd Jul 2024 14:39:18 BST Tue, 23rd Jul 2024 14:39:18 BST Tue, 23rd Jul 2024 14:39:18 BST Tue, 23rd Jul 2024 14:39:18 BST Tue, 23rd Jul 2024 14:39:25 BST Tue, 23rd Jul 2024 15:21:21 BST Tue, 23rd Jul 2024 15:23:04 BST Tue, 23rd Jul 2024 15:23:05 BST Tue, 23rd Jul 2024 15:23:05 BST Tue, 23rd Jul 2024 15:23:05 BST Tue, 23rd Jul 2024 15:24:59 BST Tue, 23rd Jul 2024 15:25:04 BST Tue, 23rd Jul 2024 15:31:00 BST Tue, 23rd Jul 2024 15:31:01 BST Tue, 23rd Jul 2024 15:31:01 BST Tue, 23rd Jul 2024 15:31:01 BST 

Envelope generated with fingerprint 4a5dc72da55c77719b4350f6461a169435.176.231.177 Document generated with fingerprint d4f2bdde191cf41ca5d2d6539fc53a0e.18.170.44.89 Envelope generated.18.170.44.89 Mr Darren Galliford  has been assigned to this envelope.18.170.44.89 Mr Jeff Merrett  has been assigned to this envelope.18.170.44.89 Hub Administrator has been assigned to this envelope.18.170.44.89 Sent the envelope to Mr Darren Galliford for signing.18.170.44.89 Document emailed to party email18.133.134.76 Mr Darren Galliford  viewed the envelope194.68.56.33 Mr Darren Galliford  signed the envelope194.68.56.33 Sent the envelope to Mr Jeff Merrett for signing194.68.56.33 Document emailed to party email3.9.117.94 Mr Darren Galliford  viewed the envelope194.68.56.33 Mr Jeff Merrett  viewed the envelope217.39.72.211 Mr Darren Galliford  viewed the envelope194.68.56.33 Mr Jeff Merrett  signed the envelope217.39.72.211 Sent the envelope to Hub Administrator for signing217.39.72.211 Document emailed to party email13.40.200.185 Mr Jeff Merrett  viewed the envelope217.39.72.211 



Tue, 23rd Jul 2024 15:32:12 BST Tue, 23rd Jul 2024 15:32:37 BST Tue, 23rd Jul 2024 15:32:37 BST Tue, 23rd Jul 2024 15:32:37 BST 

Hub Administrator viewed the envelope82.18.18.149 Hub Administrator signed the envelope82.18.18.149 This envelope has been signed by all parties82.18.18.149 Hub Administrator viewed the envelope82.18.18.149