**Annual Report 2024** Rh. Elusen : 1163672 Charity No. **Period:** 1[st] April 2023 – 31[st] March 2024 **Principle Address:** Unit 5w Glan yr Afon Industrial Estate, Llanbadarn Fawr, Aberystwyth, SY23 3JQ 01545 570 951 office@dashceredigion.org.uk ## **DASH is supported by** **----- Start of picture text -----**
Children in Need Ceredigion Association of Voluntary
Postcode Lottery Organisations
The Three Guineas Trust
Families First
Ceredigion County Council
Families and Community of Ceredigion
**----- End of picture text -----**
Page 2/15 ## **WHO ARE WE?** Since 1978, DASH Ceredigion has been organising a variety of leisure schemes for disabled children and young people within the county of Ceredigion. We do this so that local disabled children and their families can have a better quality of life with access to a wide choice of leisure facilities and opportunities. Parents and carers get time to recharge their batteries and disabled children and young people get time of their own for personal, social and creative development in a welcoming and fun environment. ## **CHARITABLE OBJECTS** The object of the association is to promote the relief of disabled persons, in particular but not exclusively, by supporting disabled children and young people in any manner which now is or hereafter may be deemed by law to be charitable within the area of Ceredigion (herein called the area of benefit) and in furtherance of such object but further otherwise: - To provide and assist in the provision of play schemes and other recreational activities. - To provide short breaks to those children, young people and their families and carers; - To encourage young people to volunteer and provide opportunities for volunteers to actively engage with disabled children and young people. - To foster mutual co-operation and friendship between parents and guardians, relatives and friends of disabled people; - To raise awareness of the problems faced by disabled people and their families and to encourage a positive attitude to disabled people; - To do all other things lawful as are necessary for the attainment of the above objects. Page 3/15 ## **DASH AIMS TO MAKE A DIFFERENCE BY** - ✓ Offering age and ability appropriate leisure schemes for disabled children and young people. - ✓ Involving young disabled people and their siblings in constructive alternatives to staying at home. - ✓ Facilitating disabled young people to make and develop lasting friendships - ✓ Assisting young disabled people to access the local community and enjoy community facilities. - ✓ Enabling young disabled people to improve their confidence and help them practice and develop their skills. - ✓ Providing short breaks for the family, parents and carers during holiday and leisure times. - ✓ Harnessing and directing the enthusiasm and energy increasing public knowledge of the barriers faced by disabled people and their families, and to encourage their acceptance into the wider community. - ✓ Providing support for all the family as well as fostering mutual co-operation and friendship. - ✓ Using local volunteers who assist with the schemes. Page 4/15 ## **CONTENTS** ## Cynnwys / Contents DASH is supported by ............................................................................................................................................................................................................................................ 2 WHO ARE WE? ...................................................................................................................................................................................................................................................... 3 CHARITABLE OBJECTS ............................................................................................................................................................................................................................................ 3 DASH AIMS TO MAKE A DIFFERENCE BY ................................................................................................................................................................................................................. 4 CROESO, WELCOME............................................................................................................................................................................................................................................... 6 WHAT WE DID ................................................................................................................................................................................................................................................... 7 WHAT WE DID – WHO FOR ................................................................................................................................................................................................................................ 8 WHAT WE DID – ACTIVITIES ............................................................................................................................................................................................................................... 8 HOW MANY – SESSIONS .................................................................................................................................................................................................................................... 9 HOW MANY – CHILDREN.................................................................................................................................................................................................................................... 9 HOW WE DID – Annual Feedback ..................................................................................................................................................................................................................... 11 FINANCIAL STATEMENTS ..................................................................................................................................................................................................................................... 12 SUPPORTERS ....................................................................................................................................................................................................................................................... 14 Who’s Who, What’s What / Jargon Buster ........................................................................................................................................................................................................... 15 Page 5/15 ## **CROESO, WELCOME** **A message from the Outgoing Chairperson Eryl Bray** I have felt privileged to chair another successful period for DASH which continues to support children and young people with a disability and their families in Ceredigion. DASH has provided varied and valued opportunities for disabled children during 2023-24, as testified in this report. I would like to thank all the children/young people and their parent/carers for their ongoing support. On behalf of all Trustees I would also like to thank the Staff Team for their ongoing dedication and hard work during 2023-24. Along with other charities and organisations, the impact post Covid has been difficult for DASH in relation to staff recruitment, however the current staff have shown great flexibility in managing this. ## **Message from incoming Chair, Nik Morgan** Just a quick note to say how delighted I am to be taking on the role of Chair for Dash. On returning to Ceredigion, after working in education in the West Midlands for 35 years, I wanted the opportunity to support the local community and a Trustee role with DASH is perfect. Thanks go to Eryl for her hard work in the role and I hope I can live up to her high standards. **Message from Ben Freeman, Manager** A good year for DASH Ceredigion, I are pleased to have been able to run and grow our existing project again successfully. I have been particularly pleased that we managed to run Easter as well as Summer playschemes in North and South of county and that the Respite weekends have been gradually returning to larger intake of children. I would like to thank all the staff for their hard work and commitment over the year. Page 6/15 |**WHAT WE DID**||| |---|---|---| |**What?**|**Who for?**|**Where?**| |**Playschemes**|For children aged 4 – 11 years living in Ceredigion with a
moderate to severe disability and their siblings (within the
same age bracket).|Registered settings at Ysgol Bro Sion Cwilt, Ysgol Gymraeg,
Aberystwyth.| |**DASHABOUT**
**Activity Days**|For young people aged 12-25 years living in Ceredigion with a
moderate to severe disability.|
A schedule of activities includes a range of settings
including use of Llanilar Bungalow.| |**DASHABOUT**
**Frendz**|For young people aged 12-25 years living in Ceredigion, with
a moderate to severe disability.|a schedule of activities for a small group of children in the
Aberystwyth area.| |**DASHAWAY**
**Weekends**|Residential experiences for children aged 8-18 living in
Ceredigion, with a moderate to severe disability.|Registered setting at Ty Glyn Davis Trust Bungalow, Ciliau
Aeron.| |**Bungalow Project**|A 2-year project delivering residential short breaks and a
range of other activities to develop skills and independence
for young people aged 14 – 20 years with additional needs.|Setting was used by the Frendz group and 2 other external
agencies and wound down and closed in December 2024.| |**YMUNO Scheme**|A scheme administered by DASH for the Local Authority to
support registered childcare settings to include children and
young people age 3 – 14 years (18 if disabled) with additional
needs in compliance with Equality legislation.|
Registered childcare settings in and around Ceredigion
attended by children living in Ceredigion and accepted on
to the scheme.| |**Spot Purchase**
**Support.**|Bespoke support for a child or young person with additional
needs via a person-centred contract.|Varies from individual to individual.| Page 7/15 ## **WHAT WE DID – WHO FOR** **----- Start of picture text -----**
Age 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
Playschemes
Activity Days
FrendzAbout
Away Weekends
Bungalow
YMUNO
Spot Purchase
**----- End of picture text -----**
## **WHAT WE DID – ACTIVITIES** **----- Start of picture text -----**
Arts and Crafts Arts and Crafts
Minibeast Hunts Minibeast Hunts
Group games Group games
Swimming Swimming
Walks Walks
Films Films
**----- End of picture text -----**
Page 8/15 **----- Start of picture text -----**
HOW MANY – SESSIONS 23-24
**----- End of picture text -----**
**----- Start of picture text -----**
April 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
May 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
June 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
July 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
September 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
October 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
November 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
December 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
January 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
February 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
March 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
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**----- Start of picture text -----**
Scheme Target Actual What When
Playschemes 32 33 sessions School Holidays
DASHABOUT Activity Days 12 12 sessions School Holidays
DASHABOUT Frendz 14 19 sessions Term time week days
DASHAWAY Weekends 12 11 weekends Term time weekends
Bungalow Project 0 0 weekends Weekends
YMUNO Scheme 0 6 referrals Supporting CIW Registered Afterschool Settings
Spot Purchase Support. 0 1 referrals According to need.
**----- End of picture text -----**
Note: One fewer weekend held this year according to target, but was pre-agreed with LA as we moved away from COVID limitations. (Previous FY weekends held:7) Page 9/15 ## **HOW MANY – CHILDREN** ## **Comparitive Annual Attendance per scheme** ## **Between FY 22-23 and 23-24** ## Notes: - Fewer **Spot purchase** support sessions place due to reduced call for it. - • 2 fewer (unique) children Accessed **DAW** . Due to temporary reduction in referrals. - • Great to have more children accessing **Playshemes** this year and to have maintained numbers on **Frendz** and **Activtiy** Days. Page 10/15 ## **HOW WE DID – Annual Feedback** Do our schemes give you an opportunity Did your child’s attendance at the schemes have a Did your child/children enjoy the to have a break from caring? positive effect on …. scheme? It was beneficial for me because it kept him in routine and meant I could spend time with my younger child 1-1 which doesn't happen very often when he's at home. It gave me respite and i knew [O] was enjoying himself in very safe hands Gave me a few hours to concentrate on other siblings. Thankyou for the dash days my son enjoyed himself x also asked this week when the next " dash day " was ! So clearly enjoyed himself ! Page 11/15 ## **FINANCIAL STATEMENTS** Source of Funding 2023 – 2024 Budgeted Application of funds 2023 - 2024 Page 12/15 |SOURCE OF FUNDS||||||||||**TOTAL**
**EXPENDITUR**
**E**|**SURPLUS/DE**
**FICIT**| |---|---|---|---|---|---|---|---|---|---|---|---| |||**PLAY**
**SCHEMES**|**ACTIVITY**
**DAYS**|**FRENDZ**|**UnAssigned**|**YMUNO**|**SPOT**
**PURCHASE**
**SCHEME**|**DASHAWAY**
**WEEKENDS**|**Y**
**BUNGALOW**||| |CCC/DAW/SPS/Othergrants|£126,633|£65,869|£6,783||-£1,493||£6,895|£50,781||£128,835|-£2,203| |Childcare Grant|£11,559|£445||||£14,040||||£14,485|-£2,926| |Y Bungalow/Out of County|£3,661||||||||£3,661|£3,661|£0| |Three Guineas Trust|£10,000|£10,000||||||||£10,000|£0| |BBC Children in NEED|£0|£5,059|£4,941|||||||£10,000|-£10,000| |PCL|£0|||£14,024||||||£14,024|-£14,024| |Contributions|£4,623|||||||||£0|£4,623| |Reserves|£0|£14,040||£323|||£3,283|£8,324|£7,780|£33,750|-£33,750| |Donations,Interest,Fundraising|£5,683|||||||||£0|£5,683| |SUB TOTAL received|£162,159|£95,415|£11,724|£14,347|-£1,493|£14,040|£10,178|£59,105|£11,441|£214,756|-£52,597| ||||||||||||| ||||||||||||| |Reserves b/f|£104,176||||£87,028||||||| |Restricted reserves b/f|£54,089||||£18,640||||||| ||£158,265|||c/f|£105,668||||||| ||||||||||||| Page 13/15 ## **SUPPORTERS** We would like to thank all our founders, funders, partners, staff and volunteers for all their hard work, commitment and energies. We rely on you all to assist us to support disabled children and their families living in Ceredigion. Eryl Bray (Chair of Trustees) Gemma Light (Trustee) Hilary Eldirdge (Trustee) Gill Harries (Fundraising Ctte, Chair ;DAW Steering group) Ellen Ap Gwyn (Trustee) Gareth James (Parent Trustee) Catherine Mackenzie (Chair; LSCM Steering group) Andrew Moore (Treasurer) Tina Sherrington (Trustee Secretary) Nik Morgan (Trustee) ## **BANK** CAF BANK LTD 25, Kings Hill Avenue Kings Hill, West Malling KENT ME19 4JQ Page 14/15 ## **Who’s Who, What’s What / Jargon Buster** DASH works with a lot of acronyms, organisations and refers to a variety of different settings. Here is a description of the most frequently used. TPA – Tim Plant Anabl (Disabled Children’s Team) – a multi-disciplinary (Social Care, Education and Health) team of staff supporting disabled children previously our most regular point of contact for referrals. Now a part of Porth Cynnal. CTLD – Community Team for Learning Disabilities (Disabled Adults Team) – Social Care team supporting disabled Adults living within Ceredigion. Now a part of Porth Cynnal. Porth Cynnal – Part of the new “Integrated Services” model of support developed by Ceredigion. Porth Cynnal provides “Specialist Through Age Services “ More detail here: https://ceri.ceredigion.gov.uk/portal/porth-ceredigion/ SSP / Spot contracts – Contracts purchased by anyone who is able to at a cost covering rate in order to provide specific support for an small group or individual from DASH. Often used when the needs of the young person cannot be met through one of existing contracts. DAW – DASHAWAY Weekends – 12 respite weekends a year, wholly funded by the Local Authority Porth Cynnal. Ty Glyn Davis Trust – Charity owned bungalow at which DAW take place. FF / Families First – Funding stream provided directly from the Welsh Government, managed by the Ceredigion Families First coordinator at a local level. RAG Rating system (see appendix). IS there anything missing from this list ? – please ask ! manager@dashceredigion.org.uk Page 15/15 ## **DASH Financial report for the year ended 31[st] March 2024** **The original budget,** set at the start of the year for a 2023/24, forecast a deficit of £33k. Unspent balances from restricted funds held by the charity were to be used, in accordance with the grantor’s conditions, to cover the shortfall. An income £181k was budgeted, down £35k on the previous year. This was largely owing to a substantial reduction in Council funding for mandatory services. £25k less than the previous year but with only a relatively small reduction in Council expectations of service provision levels. Expenditure was forecast at £214k. This being the same as the previous year but in real terms about 7% less after allowing for inflation, thus effectively reflecting the small reduction in outputs. **The actual results** show a deficit of £44k, £12k more than forecast. This is almost entirely owing to a Children in Need grant for £10k being deferred until 2024/25 – the money has now been received in the 2024/25 financial year. The use of unspent Postcode Lottery funds carried forward from the previous year, with an agreed, extended deadline facilitated this. Net restricted grants of £2K allocated to Ymuno and Playschemes were returned to the council as it was felt that these could not be used before the year end. Expenditure was as per budget but with a very slightly smaller level of service provided relative to those originally planned. To a very large extent the deficit was anticipated and budgeted for in the overall plans for 2023/24 in order to safe guard service levels and ensure that the current high quality infra structure is maintained. However, should the current level of deficit continue going forward, and this appears to be the case given both the 2024/25 budget and actual to date, then projections seem to indicate that the charity will run out of funds (after allowing for winding up costs) by mid 2025 unless significant action is taken to either increase income or reduce expenditure. Andy Moore, Treasurer DASH. 2/5/2024 revised 11/9/2024 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl mombers of DASH On accounts for the year March 2024 Charity no (rf any) 1163672 16to27 I re￿)rt to the trustees on my examinatic￿ of the accx)unts of the aiM)ve chanty {Ihe Trusf) for the year erKI￿ 3110312024 Responslbilities and As Ihe charity trustees of the TrusL you are responsible for the prrf)aration basls of rewt of the ac¢ounts in *￿A￿dan￿ wilh the requirements of the Charities Act 2011 fthe Acr). I report in respect of my examination of the Trusys acLX)unts carried out under section 145 of the 2011 Act and in carrying oul my examination. I have fo51owed the applicable DireCtic￿S gtven by the Charity Commission urKler sedion 145(5Xb) of Ihe ACL I have (Thipleted my examination. I confinn that no material matters have (x)me to my attention in ¢c￿neCtIon wilh the examination whlth gives me Cause to believe that In. any material respecL a(￿Inting rec(xds were not kept in aC￿rdance wtth section 130 of the Act or Independent examinerfs ststement I have no 0)n￿mS arKI have come across no other matters in cJ)nnection wilh the examinab'on to which attention should be drdvm in order to enable a proper understanding of ￿ aCC￿nts to te reathed. ' Please delete in bts&t8ts if Ihey do not apply. Slgnod." 17112124 Name: lan Crich Relevant professional qualification(s) or body {If any): CMIPD Address: 37 SheeTw*r Driv¢ IER October 2018 NN3 SHU Section B Disclosure Give here brief detalls of any Items that the examlner wlshes to disclose. NIA IER Octobor 2018 **REGISTERED CHARITY NUMBER: 1163672** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR DASH (DISABILITIES AND SELF HELP)** ## **DASH (DISABILITIES AND SELF HELP)** ## **CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2024** ||Page| |---|---| |Report to Trustees|1 to 2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet/Statement of Financial Position|5| |Notes to the Financial Statements|6 to 9| |Detailed Statement of Financial Activities|10| ## **DASH (DISABILITIES AND SELF HELP)** ## **REPORT OF THE TRUSTEES For The Year Ended 31 March 2024** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity Number** 1163672 ## **Address** Unit 5W, Glan yr Afon Industrial Estate Llanbadarn Fawr Aberystwyth Ceredigion SY23 3JQ |**Trustees**
_Including date started_|_and date left if within the year._| |---|---| |Eryl Bray|06/01/2021| |Gemma Light|18/09/2023| |Ellen ap Gwynn|13/09/2023| |Catherine Brenda McKenzie|08/09/2021| |Andrew Moore|08/09/2021| |Hilary Eldridge|07/09/2021| |Bettina Lois Sherrington|10/02/2021| |Gareth Lloyd James|18/11/2020| |Nicholas Davies Morgan|07/11/2022| **Independent Examiner** Ian Crich 37 Sheerwater Drive Northampton NN3 5HU ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The charity is a Charitable Incorporated Organisation registered with the Charities Commission. Charity number. 1163672 The charity is governed by its Trustees Trustees are appointed by agreement applicaiotn and agreement to existing trustee team. ## **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. The primary risk currently is ensuring that sufficient funding is generated to ensure service levels are maintained Page 1 ## **DASH (DISABILITIES AND SELF HELP)** ## **REPORT OF THE TRUSTEES For The Year Ended 31 March 2024** ## **Objectives and activities** _Please see the annual report attached_ ## **Public Benefit** In setting the objectives of the Charity and planning our activities, the trustees have paid due regard to the public benefit guidance published by the Charity Commission. ## **Achievement and Performance for the year.** _Please see the annual report attached_ ## **Financial Review** Ceredigion County Council remain the primary source of income by supplying restricted funds for DASH to provide specific services. During the course of the year to maintain service levels DASH used £13,365 of its unrestricted funds. Overall expenditure exceeded income as funds were used to ensure ongoing service provision. The position is being monitored and reductions in council funding may lead to a reduction in services delivered on their behalf when council restricted funding no longer covers the costs of delivery. ## Reserves Policy - The reserves needed for the prudent financial management of the Charity will be subject to regular and ongoing review by the Board of Trustees as part of their Financial Management of DASH. The level of Reserves will be discussed at each and every Trustees Meeting. This will allow Reserves to be dynamically managed to benefit the aims and objectives of DASH rather than the building of excess cash at bank. Reserves of £50,000 are considered to be prudent at this time. Related party transactions and conflicts of interest - None were reported in the year. Approved by order of the board of trustees on 18/09/24 and signed on their behalf by: Nik Morgan, Chair of Trustees Page 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DASH (DISABILITIES AND SELF HELP)** Page 3 ## **DASH (DISABILITIES AND SELF HELP)** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **For year ended 31 March 2024** |Notes
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary Income
Investment Income
**4**
**Total Incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
DASH Charitable Activities
**Governance costs**
**Total resources expended**
**NET INCOMING RESOURCES BEFORE TRANSFERS**
**Gross transfers between funds**
**Net Incoming/(outgoing) resources**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Funds
£
6279
3196
9475
22812
27
22839
-13364
0
-13364
100392
87028|Restricted
Funds
£
152685
0
152685
191919
0
191919
-39234
0
-39234
57874
18640|2024
Total Funds
£
158964
3196
162160
214731
27
214758
-52598
0
-52598
158265
105667|2023
Total Funds
216513
1374
217887
211346
120
211466
6421
0
6421
151844
158265| |---|---|---|---|---| The notes form part of these financial statements Page 4 ## **DASH (DISABILITIES AND SELF HELP)** ## **STATEMENT OF FINANCIAL POSITION/BALANCE SHEET** ## **At 31 March 2024** |Notes
**CURRENT ASSETS**
Debtors
**7**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
**8**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
**9**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
Funds
£
87027
87027
-960
86067
86067
86067|Restricted
Funds
£
2550
26361
28911
-9311
19600
19600
19600|2024
Total Funds
£
2550
113388
115938
-10271
105667
105667
105667
75582
30085
105667|2023
Total Funds
£
5167
163363
168530
-10265
158265
158265
158265
104176
54089
158265| |---|---|---|---|---| The financial statements were approved by the Board of Trustees on…18/9/24 and were signed on its behalf by: **----- Start of picture text -----**
….........................................................................
**----- End of picture text -----**
Trustee Nik Morgan, Chair of Trustees The notes form part of these financial statements Page 5 ## **DASH (DISABILITIES AND SELF HELP)** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2024** ## **1. General information** The charity is a public benefit entity and a registered charity in England and Wales and is incorporated. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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)) and the Charities Act 2011. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified, if required, by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Judgments and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported. These estimates and judgments are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Page 6 ## **DASH (DISABILITIES AND SELF HELP)** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2024** ## **3. (cont) Accounting policies (continued)** ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. • expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Financial instruments** A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual Provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 7 ## **DASH (DISABILITIES AND SELF HELP)** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2024** ## **4. INVESTMENT INCOME** |Deposit account interest|2024
£
3195|2023
£
1373| |---|---|---| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor the year ended 31 March 2024 ## **Trustees' expenses** |Trustees' expenses
**6.**
**STAFF COSTS**
Wages and salaries
National Insurance
Employer contribution to pension statements
Salaried Staff
Other Staff
No employees received emoluments in excess of £60,000.
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts
Other creditors|2024
£
27
2024
£
130961
1633
1493
134087
2023
4
18
22
2024
£
2550
2024
£
0
10271
10271|2023
£
120
2023
£
127794
2256
1595
131645
2022
4
18
22
2023
5167
2023
0
10265
24699| |---|---|---| Page 8 ## **DASH (DISABILITIES AND SELF HELP)** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2024** ## **9 MOVEMENT IN FUNDS** |**At 1.4.23**
£
**Unrestricted funds**
General fund
100392
Designated Fund for summer schemes
0
100392
**Restricted Funds**
Postcode Lottery
14055
BBC Children in Need
10392
Three Guineas Trust
2998
Big Lottery Fund UNO Project
6965
Ceredigion County Council Social Services
15005
Ceredigion County Council DASH away Weekend
2968
Ceredigion County Council Families First
11112
Ceredigion County Council Other
1205
Ceredigion County Council Spot Purchase
-1017
Ceredigion County Council Spot Byngalo Plus
-11356
Diverse Cymru Out of County
5547
CCC Capital Grant
0
CCC Childcare Grant
0
Unassigned
0
57874
**TOTAL FUNDS**
158266
Net movement in funds, included in the above as follows:
**Unrestricted funds**
General fund
**Restricted Funds**
Postcode Lottery
BBC Children in Need
Three Guineas Trust
Big Lottery Fund UNO Project
Ceredigion County Council Social Services
Ceredigion County Council DASH away Weekend
Ceredigion County Council Families First
Ceredigion County Council Other
Ceredigion County Council Spot Purchase
Ceredigion County Council Spot Byngalo Plus
Diverse Cymru Out of County
Ceredigion County Council Capital Grant
Ceredigion Childcare Grant
Unassigned
**TOTAL FUNDS**|Net
Movement
in funds
£
-24809
0
-24809
-14024
-10693
694
0
0
0
52
1428
-3283
0
726
8
-2762
65
-27789
-52598
Incoming
resources
£
9473
0
0
10000
0
0
50781
71476
0
6894
0
726
1249
11559
0
152685
162158|Transfers
between
funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Resources
expended
£
-34282
-14024
-10693
-9306
0
0
-50781
-71424
1428
-10177
0
0
-1241
-14321
65
-180474
-214756|**At 31.3.24**
£
75583
0
75583
31
-301
3692
6965
15005
2968
11164
2633
-4300
-11356
6273
8
-2762
65
30085
105668
Movement in
funds
£
-24809
-14024
-10693
694
0
0
0
52
1428
-3283
0
726
8
-2762
65
-27789
-52598| |---|---|---|---| There were no related party transactions in the year requiring disclosure under FRS 102. **10 Related parties** Page 8 ## **DASH (DISABILITIES AND SELF HELP)** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2024** |**INCOMING RESOURCES**
**Voluntary income**
Ceredigion County Council
Donations
Grants
Contribution for activities
**Investment Income**
**RESOURCES EXPENDED**
**Charitable activities**
Wages
Other operating leases
Transport
Other direct costs
General overheads
Other staff costs
Venue hire
Rent
Catering and Cleaning
IT costs
Office equipment
External providers
Play Equipment & storage
Training
Marketing and Communication
Staff travel
**Governance costs**
Trustees' expenses
Independent Examination
**Support costs**
**Finance**
Bank charges
**Total resources expended**
**Net income**|2024
£
138677
2488
13176
4623
158964
3195
162159
134088
1704
23142
4581
5154
819
14716
4401
1500
662
997
10354
4306
2923
1566
3757
214670
27
0
27
60
214757
-52598|2023
£
159705
9207
47602
0
216514
1373
217887
131646
1363
17805
4888
8732
753
17465
0
1789
700
916
14247
3001
4093
572
3240
211210
120
0
120
135
211465
6422| |---|---|---| This page does not form part of the statutory financial statements Page 9