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← Dial West Cheshire

2024-03-31-accounts

Charity registration number 1156120

Company registration number 08831095 (England and Wales)

DIAL WEST CHESHIRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

DIAL WEST CHESHIRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees P Bell
P Devine
A K Rigby
P D Cooper
S Povah
J Frowe
J Craig
Charity number 1156120
Company number 08831095
Registered office Dial House
Hamilton Place
Chester
Cheshire
CH1 2BH
Independent examiner Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU

DIAL WEST CHESHIRE

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 21

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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

Objects

The charity’s objects are to relieve people with disabilities living in west Cheshire and the surrounding area so that they may lead active and fulfilling lives integrated in society. We achieve our objects by delivering a range of services aimed at reducing poverty and improving economic status, reducing social isolation, improving health and well-being, raising awareness of needs and aspirations and providing opportunities for volunteering, training and employment.

Public Benefit

As a user-led organisation providing a range of services which aim to enable disabled people and older people to live sustained, independent lives the directors believe that the aim, objectives and services provided by the charity reflected in the above paragraphs are compliant with the Charities Commission Guidance on Public Benefit and the public benefit is further exemplified in the following statements of Achievements and Performance.

Achievements and performance

The past year has seen our client group of disabled people and older people, who often live on fixed, low incomes such as benefits and pensions, significantly impacted by the cost-of-living crisis. Higher costs and financial austerity also presented challenges, as well as opportunities, for our charity.

Our workforce of staff and volunteers continue to adopt hybrid working arrangements, whereby some people work from home as well as from an office location. Our teams responded well to supporting our clients, including through the introduction of new initiatives as well as long-standing services. The Community Café continued to be recognised as a Warm, Welcoming Space thanks to funding to offer free hot drinks together with information to help people combat the cost-of-living crisis. Our partnership work with Chester DriveAbility to deliver the Cheshire and Wirral Hubs Mobility Advice Service has resulted in positive outcomes, enabling people with mobility difficulties (including those no longer able to drive) to access services and support to remain mobile and avoid isolation. An on-going partnership with Cheshire West and Chester Council has seen us continue to distribute awards from the Household Support Fund (HSF), for example towards costs such as energy and food, to disabled people impacted by soaring costs of living. Last year we reported on the early stages of developing the West Cheshire Autism Hub service, which has been based at Dial House since May 2023. Since then, the autism hub service has become a well-established service within our charity, with potential to expand the support available to autistic adults and their families.

DWC keeps abreast of policy initiatives, local and national strategies, as well as funding and training opportunities, via our membership of various networks and forums, including Cheshire West and Chester Council’s Corporate Disability Access Forum and Supported Employment Network, Cheshire Disabled People’s Panel, West Cheshire Mental Health Alliance, ShopMobility UK, Cheshire West Voluntary Action’s Membership Network and Volunteer Managers Network, and the West Cheshire Food Partnership. Such memberships enable us to stay connected with relevant topics and be an influential voice for disabled people.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

DWC continues to provide the following range of disability-related services:

Highlights of the year include:

DWC’s services are primarily delivered by teams comprising of paid staff supported by volunteers. We encourage people with disabilities and health conditions to volunteer with us (over 70% of our workforce has a disability or long-term health condition). The dedicated team of volunteers, trustees and paid staff included over 80 people who were involved in delivering or supporting our services during 2023/24.

The following information highlights progress and achievements over the past year and provides some examples of how DWC positively ‘makes a difference’ through the delivery of high quality, efficient and effective services that meet the many health, social care and wellbeing needs of thousands of people who benefit from the work of our charity.

Disability Rights – Advice & Information

Advice & Information is available from the charity’s Disability Rights Centre in Chester. The service offers appointments by telephone, face-to-face or by video call. Working with Cheshire West and Chester Council the team has made Household Support fund awards to people impacted by the cost-of-living crisis. During 2023/24 the team:

Helping people to navigate their way through complex welfare systems, claim their full and correct entitlement to benefits, access the Household Support Fund as well as access relevant support services, can minimise poverty and isolation and help people to live full and active lives.

In addition to the appointment-based service funded by Cheshire West and Chester Council, we have provided benefits advice for people with mental health difficulties in accordance with funding from Cheshire and Wirral Partnership Trust.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Community Café

The Community Café makes important contributions to our overall objects by providing a social environment where friends can meet to enjoy meals or snacks at competitive prices as well as making clients feel welcome at the centre whilst waiting to see an adviser. Joining the network of Warm, Welcoming Spaces, the café is playing a part in supporting disadvantaged people through the cost-of-living crisis.

The cafe has also been used to host activity sessions, including in-house groups such as the Dial Zoomers, as well as those delivered by partner organisations.

Shopmobility

DWC’s Shopmobility Service helps to meet the varied mobility and other needs of customers including local residents who regularly shop in West Cheshire as well as visitors and tourists from elsewhere in the United Kingdom and from abroad. The service is currently located in Chester, Ellesmere Port and Northwich. During 2023/24 Dial Shopmobility:

The service recovered well after the COVID-19 pandemic, with footfall increasing and the longer-term loan of mobility equipment continuing to be popular with, for example, disabled people and families on holidays and short breaks.

The service helps people to retain their independence, reducing the need for support from others and reducing isolation. Our intention is that our outlets should offer additional, valuable services such as the sale, longer-term hire and servicing/repair of independent living aids and mobility equipment, with a view to generating revenue that is re-invested to support the sustainability of the charity.

Local Shopmobility services are delivered in accordance with a borough-wide grant from Cheshire West and Chester council which is due to expire in September 2024.

The grant funding has been extended until October 2024 while Dial have the opportunity to work with Cheshire west and Chester Council to transition the service to a new provider using a commercial model of delivery.

Volunteering & Learning

During 2023/24 over 60 people volunteered with us. As a disabled people’s user led organisation (DPULO) we are immensely proud of the fact that more than 70% of our overall workforce has a disability or long-term health condition themselves. Our work to support people with learning disabilities, autism and mental health conditions to volunteer is particularly effective. Volunteers contribute over 300 hours voluntary work each week, underpinning all the services provided by DWC as well as making invaluable contributions to Governance and support functions such as finance, marketing and IT. The acquisition of skills, knowledge, confidence, qualifications and experience underpins the quality of the services DWC delivers to others in the community whilst improving both the independent living skills and the employability of individuals.

Other Activities

Group activities have been popular throughout the year, with our own T-Club meeting regularly. In addition, external groups who work with people with learning disabilities, autism and mental health difficulties have used our premises to deliver wellbeing and social activities.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Financial review

Income for the year amounted to £604,609. We worked hard to maintain existing funding as well as secure new income sources to enable us to remain a financially viable organisation and continue to deliver valuable services.

We acknowledge the importance of our partnerships with public bodies such as Cheshire West & Chester Council, Cheshire & Wirral Partnership NHS Foundation Trust and the newly established Cheshire and Merseyside Integrated Care Board. In addition, we have also benefitted from fixed-term, project-based funding. Donations and support from people and organisations in the local community, as well as the efforts of staff and volunteers to support fundraising events, are very much appreciated.

Overall expenditure of the organisation amounted to £602,516, resulting in a net surplus of £2,093. Securing income and managing finances effectively, resulting in a minor surplus, are considerable achievements given the difficult conditions we expect to be operating in for the foreseeable future.

Reserve Policy

Trustees monitor and review overall finances throughout the year in accordance with our Financial Management policy.

The current aim is to maintain free reserves of £404,415 being a level which equates to approximately 9 months of core resources expended during the current, budgeted year (2024 - 2025). The current level of unrestricted funds stands at £259,272.

Risk Management

The trustees consider the major risks that the Charity faces each financial year, with time allocated at board meetings to review those risks. The Charity has developed a risk register to monitor and control the risks and to mitigate any impact they may have on the organisation in the future. The Charity undertakes a comprehensive review and update of risks annually.

Plans for future periods Future Plans

The first priority of the trustees is to ensure the survival of the charity in a way which does not compromise the health, safety and wellbeing of its staff, volunteers and beneficiaries or detract from our organisation’s core purpose. The trustees are pleased that the organisation covered its costs during 2023/24 and remain confident that DWC will continue for the foreseeable future as a going concern.

Constraints on public sector finances continue to put pressure on our income from those sources. We continue to develop our self-generated income, although income from consumers is likely to be limited due to inflationary pressures and the poor state of the economy.

During the coming year, the charity intends to continue to deliver core services which link to our vision of a society where disabled people and older people can participate equally as full citizens.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Priorities for the coming year include:

Acknowledgements

The Board wishes to acknowledge the contributions made by all staff, volunteers, customers and suppliers to the ongoing success of our charity. In particular we wish to acknowledge the work undertaken by Keith Roper who served as General Manager and subsequently Chief Officer from March 2006 until July 2024. We wish Keith every success in his new role, still working in the field of disability. Furthermore, we thank the organisations who provide us with funding by way of awarding contracts and grants, or buying our services, or making donations. Such funding makes invaluable contributions to our ability to improve the lives of disabled people.

Structure, governance and management Organisation

Dial West Cheshire formed as a company limited by guarantee (number 8831095) and registered charity (number 1156120) in January 2014 by way of a merger with DIAL House Chester (charity number 518908). The new company (and charity) builds upon DIAL House Chester’s long history and reputation for providing valuable, award-winning services for disabled people in west Cheshire and the surrounding area. The organisation continues to provide a range of disability-related services which aim to enable disabled people and older people to live sustained independent lives.

Effective governance is delivered by a Board of directors who are also the trustees. The current Articles of Association stipulate that “the majority of the directors shall be disabled persons or persons with experience of disability”. Board meetings are held at least four times a year with additional Sub-committee or task and finish groups convened when required.

The trustees, who are also the directors for the purpose of company law, and who served during the year were: P Bell

P Devine O G Watkins (Resigned 21 September 2023) A K Rigby P D Cooper S Povah J Frowe J Craig R G Rudd (Appointed 12 January 2024 and resigned 27 February 2024)

DIAL WEST CHESHIRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Recruitment ond oppointment of trustees The charity has condensed good practice guidance regarding the recruitment of trustees into an internal procedure which, together with a trustee role description and application form, form the basis of the trustee recruitment process. Trustee vacancies are publicised and promoted using a variety of methods and channels. including via local networ￿ (public, private and third sectorl, websites and social media. All trustees are offered an induction, with further training accessed via resources available from the Charity Commission as well as via the charity's membership of organisations such as Cheshire West Voluntary Artion ICWVAI and National Council for Voluntary Oryanisations INCVOI. Accounting and Reporting Responsibilitles Charity law require5 the trustees to prepare financlal ststements for each financial year whSch give a true and fair view of the charity's flnancial activities during the year and of the flnancial p051tion at the end of the year. In preparing the fSnancial statements the trustees have partScularly reviewed the Statement of Recommended Practice ISORPI requirements and best practice and have: Selected suitable accounting pollcles and applied them conslstentlv.. Made judgements and estimates that are reasonable and prudent- Followed applicable accounting standards and the Charities SORP, disclosing and explaining any departures in the financial statements,. and Prepared the financial statements on the going concern basis (unless It Is inapproprlate to assume that the charity will continue). The trustees have overall responslbi15ty for keeplng accounting records which disclose with reasonable accuracy at any time the financial posltion of the charity and enable them to ensu￿ that the financial statements comply with charity law. The trustees are also responsible for safeguarding the charity's assets, and hence for takin8 any reasonable steps for the detectlon and prevèntSon of fraud and other Irregularltles. Day-to-day management of the organlsatlon Is delegated to the Chief Officer who is supported by a senior management team. Other matter5 The trustees have overall responsibility for keeping accounting records which disclose with reasonable accurdty at any time the financial position of the Charity and enable them to ensure that the financial statements comply with charity law. The Trustees are also responsible for sifeguarding the Charity's assets, and hence for taking any ieasonable steps for the detection and prevention of fraud and other irregularities. Independent Examiner It Is proposed that Rob Hall, FCA, Mitchell Charlesworth be re-appointed as the examiner for the ensuing year at the next AGM. The trustees, report was approved by the Board of Trustee5. P Devine Trustee Date..

DIAL WEST CHESHIRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DIAL WEST CHESHIRE

I report to the trustees on my examination of the financial statements of Dial West Cheshire (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 that in any material respect:

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 financial statements to be reached.

Robert Hall, FCA Mitchell Charlesworth

24 Nicholas Street Chester CH1 2AU

Dated: 11 November 2024

DIAL WEST CHESHIRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
12,265
471,900
Charitable activities
4
113,167
-
Other trading activities
5
6,420
-
Investments
6
857
-
Total income
132,709
471,900
Expenditure on:
Raising funds
7
1,723
48
Charitable activities
8
128,893
471,852
Total expenditure
130,616
471,900
Net income/(expenditure) and
movement in funds
2,093
-
Reconciliation of funds:
Fund balances at 1 April 2023
257,179
-
Fund balances at 31 March 2024
259,272
-		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
484,165
14,213
526,084
113,167
119,268
-
6,420
6,235
-
857
674
-
604,609
140,390
526,084
1,771
1,454
185
600,745
128,038
553,540
602,516
129,492
553,725
2,093
10,898
(27,641)
257,179
246,281
27,641
259,272
257,179
-		 Total
2023
£
540,297
119,268
6,235
674
666,474
1,639
681,578
683,217
(16,743)
273,922
257,179

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DIAL WEST CHESHIRE BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed asset5 Tangible assets 14 8,796 16,938 Current assets Stocks Debtors Cash at b8nk and in hand 15 16 13,386 48.307 223,118 18,812 26,591 275,638 284,811 134,3351 321,041 180,8001 Creditors.. amounts falling due within one year 17 Net current assets 250,476 240,241 Total assets le55 current Ilabllltles 259,272 257,179 Net assets excludlng pension Ilablllty 259,272 257,179 The funds of the charlty Unrestricted funds 259,272 257,179 259,272 257,179 The company Is entitled to the exemption from the audit requirement contained in Section 477 of the Companies Act 2006, for thè yèar endèd 31 March 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting record5 and the preparotion of financial statements. The members have not required the company to obtain an audit of its financial ststements for the year in question in accordance with settion 476. These financial statements have been prepared in accordance with the provisions applicable to comparbies subjert to the small companies regime. The financial statements were approved by the trustees on ......................... grJZ+ P Devine Trustee Company registration number 08831095 IEngland and Wales}

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Dial West Cheshire is a private company limited by guarantee incorporated in England and Wales. The registered office is Dial House, Hamilton Place, Chester, Cheshire, CH1 2BH.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised when it is incurred and is recorded gross of related income on the following bases:

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment

20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity 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 in the charity's balance sheet when the charity 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
12,265
-
Grant and contract funding
-
471,900
12,265
471,900
Donations and gifts
Other
12,265
-
12,265
-
Grants and contracts
receivable for core
activities
CWAC Advice
-
55,000
CWAC Shopmobility
-
132,000
CWAC Early Intervention
and Prevention
-
36,683
UK Shared Prosperity Fund
-
40,260
West Cheshire Clinical
Commissioning Group
-
33,465
C&M NHS Autism Hub
-
73,804
Building Better
opportunities (New Leaf
Project)
-
14,653
CWAC Skills & Employment
Grant
-
4,000
Hub Driving Mobility
-
21,500
Other
-
60,535
-
471,900		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
12,265
14,213
-
471,900
-
526,084
484,165
14,213
526,084
12,265
14,213
-
12,265
14,213
-
55,000
-
70,000
132,000
-
132,000
36,683
-
43,508
40,260
-
-
33,465
-
17,301
73,804
-
-
14,653
-
199,603
4,000
-
6,142
21,500
-
21,500
60,535
-
36,030
471,900
-
526,084		 Total
2023
£
14,213
526,084
540,297
14,213
14,213
70,000
132,000
43,508
-
17,301
-
199,603
6,142
21,500
36,030
526,084

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Donations and legacies (Continued)
4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Charitable sales
Sale of goods 113,167 119,268
5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events 4,030 3,960
Sponsorships and social lotteries 2,390 2,275
Other trading activities 6,420 6,235
6 Income from investments
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 857 674

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

7 Raising funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Fundraising and
publicity
Advertising
-
48
Other fundraising costs
1,723
-
Fundraising and
publicity
1,723
48
1,723
48		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
48
-
185
1,723
1,454
-
1,771
1,454
185
1,771
1,454
185		 Total
2023
£
185
1,454
1,639
1,639

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8 Charitable activities

Staff costs
Depreciation and impairment
Cafe purchases
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Subscriptions and publications
Staff and volunteers costs
General expenses
Share of support costs (see note 9)
Share of governance costs (see note 9)
Analysis by fund
Unrestricted funds
Restricted funds
9
Support costs allocated to activities
Telephone
Computer expenses
Printing, postage and stationery
Governance costs
Analysed between:
Charitable activity		 2024
£
387,007
8,142
8,447
28,372
1,312
12,912
6,152
6,932
2,093
16,342
48,494
526,205
20,781
53,759
600,745
128,893
471,852
600,745
2024
£
5,224
12,050
3,507
53,759
74,540
74,540		 2023
£
466,451
9,256
7,480
27,413
1,161
8,288
5,146
6,242
2,313
18,601
57,452
609,803
20,008
51,767
681,578
128,038
553,540
681,578
2023
£
5,285
10,687
4,036
51,767
71,775
71,775

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

10 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 8,142 9,256

11 Trustees

Three trustees were reimbursed £471 (2023 - £867) for expenses incurred undertaking board related duties.

12 Employees

The average monthly number of employees during the year was:

Administrative staff
Employment costs
Wages and salaries
Other pension costs
There were no employees whose annual remuneration was more than £60,000.		 2024
Number
17
2024
£
380,111
6,896
387,007		 2023
Number
20
2023
£
458,329
8,122
466,451

Remuneration of key management personnel

Remuneration of key management personnel
The remuneration of key management personnel, who is the Chief Officer, is as
follows.
2024 2023
£ £
Aggregate compensation 49,781 47,931

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

14
Tangible fixed assets
Cost
At 1 April 2023
At 31 March 2024
Depreciation and impairment
At 1 April 2023
Depreciation charged in the year
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
15
Stocks
Finished goods and goods for resale
16
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Accruals and deferred income		 Equipment
£
129,955
129,955
113,017
8,142
121,159
8,796
16,938
2024
2023
£
£
13,386
18,812
2024
2023
£
£
31,261
14,675
17,046
11,916
48,307
26,591
2024
2023
£
£
5,974
16,903
15,028
15,751
13,333
48,146
34,335
80,800		 Equipment
£
129,955
129,955
113,017
8,142
121,159
8,796
16,938
2024
2023
£
£
13,386
18,812
2024
2023
£
£
31,261
14,675
17,046
11,916
48,307
26,591
2024
2023
£
£
5,974
16,903
15,028
15,751
13,333
48,146
34,335
80,800
129,955
113,017
8,142
121,159
8,796
16,938
2023
£
18,812
2023
£
14,675
11,916
26,591
2023
£
16,903
15,751
48,146
80,800

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

18 Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 6,896 8,122

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
CWAC Autism Hub and Skills Employment - 4,000 (4,000) -
CWAC Warm Hub Funding - 6,201 (6,201) -
CWAC Advice - 55,000 (55,000) -
CWAC Shopmobility - 132,000 (132,000) -
CWAC Early Intervention and Prevention - 36,683 (36,683) -
CWAC Expert by Experience Project - 33,465 (33,465) -
Building Better Opportunities (New Leaf Project) - 14,653 (14,653) -
Driving Mobility - 21,500 (21,500) -
Other - 22,022 (22,022) -
CWAC Early Help and Intervention Grants - 3,158 (3,158) -
CWAC Hate Crime Awareness - 1,200 (1,200) -
C&M NHS Autism Hub - 73,804 (73,804) -
UK Shared Prosperity Fund - 40,260 (40,260) -
The National Lottery - Community Organisations
Cost of Living Fund - 23,304 (23,304) -
Cadent Energy Fund - 4,650 (4,650) -
- 471,900 (471,900) -

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

19 Restricted funds (Continued)
Previous year: At 1 April 2022 Incoming Resources At 31 March
resources expended 2023
£ £ £ £
CWAC Autism Hub and Skills Employment Multiply
Grant - 6,142 (6,142) -
CWAC Warm Hub Funding - 3,764 (3,764) -
CWAC Advice - 70,000 (70,000) -
CWAC Shopmobility - 132,000 (132,000) -
CWAC Early Intervention and Prevention - 43,508 (43,508) -
West Cheshire Clinical Commissioning Group - 17,301 (17,301) -
Building Better Opportunities (New Leaf Project) - 199,603 (199,603) -
Driving Mobility - 21,500 (21,500) -
Other 27,641 32,266 (59,907) -
27,641 526,084 (553,725) -

The restricted income funds listed above are used for the following purposes:

Cheshire West and Chester Council (CWAC) – For disability rights advice and information, early intervention and prevention (EIP) services, administration of household support fund, shopmobility and hate crime awareness.

C&M NHS autism hub - For West Cheshire Autism Hub.

CWP NHS Foundation Trust – For disability rights advice for mental health.

Building Better Opportunities (BBO) – For the New Leaf Project which combats poverty and social isolation and improves employment prospects.

Dept for Transport/Driving Mobility - For Hubs Mobility Advice Service.

UK Shared Prosperity Fund - For Autism Mentor & Grow and Dial 4 Welfare, Work & Wellbeing projects.

The National Lottery (TNL) Community Organisations Cost of Living Fund - For Community Cafe and information services.

Cadent Energy Fund - For energy efficiency information and advice.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
General funds 257,179 132,709 (130,616) 259,272
Previous year: At 1 April 2022 Incoming Resources At 31 March
resources expended 2023
£ £ £ £
General funds 246,281 140,390 (129,492) 257,179

21 Analysis of net assets between funds

Unrestricted
funds
2024
£
At 31 March 2024:
Tangible assets 8,796
Current assets/(liabilities) 250,476
259,272
Unrestricted
funds
2023
£
At 31 March 2023:
Tangible assets 16,938
Current assets/(liabilities) 240,241
257,179