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2025-06-30-accounts

REGISTERED CHARITY NUMBER: 1157390

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR

ENDED 30 JUNE 2025 FOR

DENNIS WISE IN THE COMMUNITY

CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 30 June 2025

DENNIS WISE IN THE COMMUNITY

Page
Report of the Trustees 3-4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8-10
Detailed Statement of Financial Activities 11

REPORT OF THE TRUSTEES For The Year Ended 30 June 2025

DENNIS WISE IN THE COMMUNITY

The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects are to understand and support the needy, disadvantaged and underprivileged in the community, through various means including:

Grants

The trustees consider all requests for grants, and supported certain of them. The trustees have reviewed the allocation of grants made during the year to confirm that they accord with the objects of the Trust, the aims of the Trustees and the outcome is detailed in the Statement of Financial Activities. The sums expended fall within the parameters set by the Trustees having regard to the need for adequate reserves they judge to be prudent.

ACHIEVEMENT AND PERFORMANCE

Activities and Achievements

The charity was able to once again host its Annual Charity Ball at the Savoy hotel and held its first ever Golf Day Fundraising Event. The charity was also able to donate 3 Minibuses to 2 Schools this year which will go a significant way to helping schools and communities. The charity was also able to donate a wheelchair, a special helmet for a child with skull issues, and sensory items for a School.

FINANCIAL REVIEW

Reserves policy

The trustees have reviewed the financial position of the charity which shows sufficient funds in hand to allow the work of the charity to go forward. The trustees have adopted a management policy to have sufficient funds available to meet the needs of users, and to maintain adequate reserves to meet any unexpected but necessary expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Appointment of new trustees

New trustees are selected for their suitability in the light of their previous experience of charity work or other relevant qualifications. New trustees are inducted through explanations of the Trust Deed, the current programme of allocation of funds together with on-going training as required.

Day to day running

The charity has no staff. The routine business of the trust continues to be carried out by the trustees as well as a volunteer. The management of the trust's assets continues to be carried out by the Board of Trustees as a whole. The trustees meet on a regular basis to discuss matters and policy and other decisions are made by trustees at their meetings and by telephone/email discussion.

Page 3

DENNIS WISE IN THE COMMUNITY

REPORT OF THE TRUSTEES For The Year Ended 30 June 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1157390

REFERENCE AND ADMINISTRATIVE DETAILS

Principal address

17 PARTRIDGE ROAD ST ALBANS HERTFORDSHIRE AL3 6HH

Trustees

D F Wise D Wicks J Hinds

Independent examiner

Simmi Johal FCCA 16 Waterloo Place London SW1Y 4AR

Approved by the order of the Board of Trustees on 6 August 2025, and signed on its behalf by D F Wise Trustee ~~BL~~ O

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DENNIS WISE IN THE COMMUNITY CHARITABLE TRUST

Independent examiner's report to the trustees of Dennis Wise In The Community

I report to the charity trustees on my examination of the accounts of the Dennis Wise In The Community (the Trust) for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Simmi Johal FCCA 16 Waterloo Place London SW1Y 4AR

6 August 2025

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DENNIS WISE IN THE COMMUNITY

STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 30 June 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable donations paid
Administrative costs
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
Unrestricted
fund
2024
Unrestricted
funds
£
£
142,385
122,679
142,385
122,679
86,950
47,897
84,237
154,559
9,504
7,660
180,691
210,116
(38,306)
(87,437)
136,083
223,520
97,777
136,083

The notes form part of these financial statements

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DENNIS WISE IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 30 June 2025

2025 2024
Unrestricted Unrestricted
fund Fund
Notes £ £
CURRENT ASSETS
Cash at bank 51,063 129,889
Trade Debtors 18,120 6,200
Accrued Income 9,502 -
Prepayments 38,900
CREDITORS
Amounts falling due within one year 4 (19,808) (6)
NET CURRENT ASSETS 97,777 136,083
TOTAL ASSETS LESS CURRENT
LIABILITIES 97,777 136,083
NET ASSETS 97,777 136,083
FUNDS 5
Unrestricted funds 97,777 136,083
TOTAL FUNDS 97,777 136,083

The financial statements were approved by the Board of Trustees on 4 August 2025 and were signed on its behalf by: D F Wise -Trustee ~~282~~ ,

Page 8

DENNIS WISE IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 30 June 2025

The notes form part of these financial statements

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

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

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. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Page 8

DENNIS WISE IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For The Year Ended 30 June 2025

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable donations paid
Administrative costs
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
5.
MOVEMENT IN FUNDS
At 1.7.24
£
Unrestricted funds
General fund
136,083
TOTAL FUNDS
136,083
2025
£
19,512
Net
movement
in
funds
£
(38,306)
Unrestricted
Fund
2024
£
122,679
-
122,679
47,897
154,559
7,660
210,116
(87,437)
223,520
136,083
2025
£
6
At 30.6.25
£
97,777
(38,306) 97,777

Page 9

DENNIS WISE IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For The Year Ended 30 June 2025

6. RELATED PARTY TRANSACTIONS

There were no related party transactions for the year ended 30 June 2025.

Page 10

DENNIS WISE IN THE COMMUNITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 30 June 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Other fixed asset invest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Event costs
Charitable activities
Charitable donations paid
Support costs
Governance costs
Bank charges
Independent examiner's fees
Administrative cost
Total resources expended
Net income/(expenditure)
2025
£
142,385
-
142,385
86,950
84,237
5
-
9,498
9,503
180,691
(38,306)
2024
£
122,679
-
122,679
47,897
154,559
-
-
7,660
5,165
210,116
(87,437)

This page does not form part of the statutory financial statements

Page 11