## **DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)** ## **REPORT AND FINANCIAL STATEMENTS** **for the twelve-month period ended** ## **5 APRIL 2021** **Charity Number: 1166027 Company number: 09655340** 1 DAN'S DEN AT CHRISTCHURCH Limited b uarantee Re ort of the trustees for the twelve-month eriod ended 5 A ril 2021 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 Report of the Trustees for the twelve-month period ended 5 April 2021...............................................................................4 Chair’s Report.....................................................................................................4 Objectives and Activities....................................................................................4 Achievements and Performance.........................................................................5 Financial review..................................................................................................8 Reserves Policy............................................................................................8 Investment Policy.........................................................................................8 Structure, Governance and Management...........................................................8 Governing Document...................................................................................8 Appointment of Trustees..............................................................................8 Organisation.................................................................................................9 Connected Charities & related parties.........................................................9 Pay Policy for Staf.......................................................................................9 Risk Management........................................................................................9 Reference and Administrative Information.......................................................10 Exemptions from disclosure.......................................................................10 Funds held as custodian trustee on behalf of others..................................10 Trustees’ responsibilities in relation to the financial statements................10 Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2021.............................................................................12 Balance Sheet as at 5 April 2021.....................................................................13 Notes to the Financial statements for the twelve-month period ended 5 April 2021.................................................................................................................14 2 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Report of the Trustees for the twelve-month period ended 5 April 2021** The Trustees present their Directors’ report and financial statements for the period ended 5 April 2021, which are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities. ## **Chair’s Report** The period covered by this sixth annual report for Dan’s Den at Christchurch has been heavily afected by the global Covid-19 Pandemic. The lockdown and restrictions have had a major impact on the operation of our soft play centre and our mission to reach to all children and families within our local community, regardless of their faith, personal circumstances or physical abilities. Despite this, our fantastic team, comprising Centre Manager Caroline, her assistant Michelle and our other paid staf and volunteers, have risen to the challenge of meeting our objectives in a variety of ways. For the short 11-week period when we were able to open from September to November 2020, the team efectively and thoroughly made the adjustments to the business needed to keep our customers, staf and volunteers safe. It is a tribute to their enthusiasm and commitment that there was no outbreak of Covid associated with Dan’s Den at Christchurch, and that our customers felt not only grateful when they were able to return but also safe when they did so. For the rest of the year imaginative ways were found to reach out to staf, volunteers and the wider community to ofer support and connection in line with our Christian values. We ended the year in a secure financial position thanks to government support. The furlough scheme enabled us to continue to pay our wages, and Covid Business grants (applied for successfully by the Centre Manager) helped us to fund some of the health and safety measures that were required. We are grateful for this support and look forward to being able to continue our unique and valuable role in the Ilkley community. _Christine Henney, Chair of Trustees._ ## **Objectives and Activities** Dan’s Den at Christchurch is a soft play centre in the heart of Ilkley. The charity’s purposes as set out in the Articles of Association are to **:** - provide facilities run with a Christian ethos in the interests of social welfare for recreation or leisure time occupation of individuals. - advance the Christian faith - support other UK or overseas charities as the Trustees may determine. 3 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 The centre was opened after a fundraising efort coordinated by Christchurch, raised the monies needed to refurbish the old and dated church hall (Riddings Hall) and transform it into an architecturally designed soft play centre with a large play frame, a toddler area, a state of the art disabled toilet and changing facilities, a new kitchen area, a separate balcony area used for meetings, parties and craft activities, and with a sensory room for younger children, or those with additional needs. The result is a light, airy, clean and welcoming space that can be accessed by all. However, it is not only the accessible facilities that make Dan’s Den at Christchurch special, it is also the ethos that drives everything the staf and volunteers do that creates a unique atmosphere, summarised in our tag line: "Soft Play with a Warm Heart”. That ethos is reflected in the mission statement which states that Dan's Den at Christchurch is run under Christian principles and aims to be a centre of excellence for children's play, which reaches out to all children and their families within our local community, regardless of their faith, personal circumstances or physical abilities. To deliver this mission a small team of paid staf are supported by a large diverse group of volunteer staf, including men and women, people who identify as LGBTQ+, a variety of vulnerabilities, and a range of ages from 14-80+. A major part of the work during the pandemic was keeping in touch with the whole team in order to retain staf and volunteers and also to support each other during those difficult months. Dan's Den at Christchurch support flexible working arrangements including part time and family focused rotas. A supportive approach was taken to absence as a result of Covid infection or need to isolate, in order to encourage staf to do the right thing. Staf were paid at the full rate through the period of Lockdown, supported mainly through the government Furlough scheme. Dan’s Den at Christchurch continued to commit to the Living Wage Foundation rates of pay. During the furlough period the Outreach Worker left for another post and due to the uncertainty surrounding the pandemic was not replaced. The Chair and the centre manager have taken the opportunity to work more closely with the Christchurch Youth and Families Worker, who gave some operational support and helped to deliver socially distanced events. During this year we have also had the chance to see our previous volunteers and staf develop their skills and careers. One young person with a diagnosis of Asperger’s, who started as a volunteer at Dan’s Den, has blossomed in confidence and social skills under the supervision and support of the team to take on a paid position, and has now moved on to a teaching assistant post. Another member of staf spent much of the Lockdown period as a valued Personal Assistant working with a family with children with special needs that they met through the work of Dan’s Den. A mention should be made of the Trustees, who have untiringly supported the work of Dan’s Den at Christchurch, attending the required Trustees meetings, keeping track of the constantly changing rules and circumstances and producing the annual returns within the timescales required. A particular mention should be made of the outgoing Chair, Dr Sarah Jowett, who despite her busy role as a Hospital Consultant supported the new Chair in taking up her new responsibilities, giving advice, support and encouragement as needed. 4 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Achievements and Performance** Dan’s Den at Christchurch was able to open for only 11 weeks in the 12-month period. This involved: - achieving a Covid operations certificate and completing an annual maintenance check - changes to the business to comply with Covid restrictions and to keep customers and staf safe: - Introducing timed sessions with limited numbers - Online Booking system introduced to support this - Cashless payments – an electronic payments system was installed - Enhanced cleaning regime – including fogging overnight and cleaning of high touch points between sessions. - Social distancing arrangements including spacing of tables and taping of the area in front of the serving hatch - Table service for food and drink orders to minimise people moving around the space - No parties were possible during this period due to the increased risk of transmission - Sneeze screen installed at the reception desk - Wearing of masks and/or face visors by staf and customers Some of these changes will benefit the business in the future – the electronic payments system and booking system have continued into the new financial year. Activity during the periods of closure - 1) Supporting the staf and volunteers. The centre manager and the team kept in contact with the volunteer and staf team via weekly Zoom meetings, WhatsApp groups and other social media as well as regular ‘Roar’ email updates. This enabled us to support volunteers, some of whom were ‘vulnerable’. Volunteers were supported to return at their own pace as they wished, or to stay away but stay in touch if they could not do so. The anniversary of opening was celebrated with the distribution of personalised postcards and Christmas by delivering a small chocolate. These gestures helped to let people know that they had not been forgotten and were still valued by Dan’s Den at Christchurch. - 2) Reaching out to the wider community. Most of our regular outreach activities became impossible due to the pandemic. However, the team used their skills and imagination to work with Christchurch and reach out in the following ways: - Christingles – 50 Christingle Kits were made up with a bag containing all the makings of a Christingle (orange, the sweets, ribbon and candle etc) along with instructions to assemble them and a message about the Christian symbolism of the diferent components. These were given out to 25 Christchurch members who had been identified as likely to appreciate the gesture, and to 25 random people on the nearby 5 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 shopping street. These were well received and helped to reduce the ‘social distance’ by maintaining a connection. - Similar kits were assembled and given out for Valentine’s Day and Mother’s Day. - Social media was a key way to keep in touch with customers. See below for an example of the response that was received. - Only one dedicated session was possible for children with special needs, as shortly after they restarted a local lockdown came into force. However, these have resumed in the current financial year. 6 DAN'S DEN AT CHRISTCHURCH Limited b uarantee Re ort of the trustees for the twelve-month eriod ended 5 A ril 2021 DinsDÈfiatchii￿¢hut(tt Oats #Chrb5t¢... Horne W AbouT PhDt05 VidEoS 5¢ F*WJ ) Lkn ia Cii•t•Pwt oo¥M> Oarfs DQnatchr￿... Home sh￿ Abo￿ Plthbs V￿e05 gDrybuykn capacty FoTtsJSNbE55e5th*￿￿lty￿￿wrt 1¢ Lih* ¢k*•listyft**¢b*Ns Iltr*•*•s #dantd￿ ￿ta￿p1aY#￿a>Y1*￿ DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Financial review** Overall income for the twelve months was £64,266. Most of this was income in the form of grants and furlough claims (£57,729). Sales income was £6,472 compared to the previous year’s takings of £104,199. This reflects not just the limited opening but the restriction on numbers who could attend at any one time, as well as a likely hesitation to come to a soft play setting during a pandemic. Costs were also reduced for the year. With staf moving on and not being replaced, as well as an end to any overtime payments, salary expenses were down. Cost of food and consumables was also down from £24,754 to £2,428. Although the turnover was much reduced for the year the deficit for the financial year is also lower than in the previous year. The landlord Christchurch gave Dan’s Den a ‘holiday’ in the licence fee which contributed to this. Regular reviews have been taken and the situation has been monitored during the year to ensure that the financial situation remained sustainable. Many thanks to the Treasurer Steven for his hard work in monitoring the business situation, overseeing the furlough payments and preparing these accounts. ## _**Reserves Policy**_ The policy relates to the General Fund and includes the bank account. The policy's aim is to maintain general cash reserves equivalent to at least three average months running costs which would equate to £30,000 based on the last 12 months of trading prior to the pandemic, and £18,000 based on this twelve-month period. The General Fund cash balance stood at £37,977 at 5 April 2021. ## _**Investment Policy**_ One of the charity’s objectives is to function as a not-for-profit organisation, using any surplus funds to further the mission of Dan's Den, therefore we do not invest any funds within stocks and shares. Presently the General Fund and designated Bursary Fund are kept in a non-interesting earning business bank account. In future, the Trustees may decide to deposit a portion of these funds within an interest earning account, subject to the protection ofered by the Financial Services Compensation Scheme. ## **Structure, Governance and Management** ## _**Governing Document**_ The organisation is a charitable company limited by guarantee, incorporated on 24 June 2015 and registered as a charity on 14 March 2016. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company under which it is governed. In the event of the company being wound up the members are required to contribute an amount not exceeding £10. There are currently three members. ## _**Appointment of Trustees**_ The directors of the company are also the charity trustees for the purposes of charity law. The trustees are appointed by the members and when complete consist of at least one of the duly authorized ministers of Christchurch, Ilkley, and (including such minister) at least nine and not more than eleven individuals. At least two-thirds of the trustees must be members or trustees of Christchurch, provided that at least three Trustees are not members or trustees of Christchurch. Under the requirements of the Memorandum and Articles of Association the 8 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 Trustees must retire at the third Annual General Meeting after which they may be re-elected. All Trustees give their time voluntarily and receive no benefits from the charity. A conflict of interest policy ensures that should a potential conflict of interest arise, this is reported to the directors, recorded and managed appropriately. ## _**Organisation**_ The trustees retain responsibility for the overall decision making of the charity and they usually meet quarterly. In some cases decisions may need to be made by email. During the year 2020-21 the trustees met four times in formal meetings via Zoom, and where needed decisions were made electronically using email during this period. The Centre Manager runs the day-to-day operations of the charity, supported by individual Trustees or support groups where required, whereas the trustees’ role is more strategic in approving policy and developing strategy. ## _**Connected Charities & related parties**_ There is a strong emotional connection between Dan’s Den at Christchurch and Christchurch itself. Christchurch is a parent charity of Dan’s Den and owns the building in which Dan’s Den is housed. Many of the volunteers are members of Christchurch, and Christchurch use the facilities during some of their services. In addition, Christchurch supported Dan’s Den at Christchurch financially to cover a quarter’s worth of licence fee, for which we are very grateful. Dan’s Den at Christchurch has in the past ofered support to other charities, particularly those supporting children and their families through physical, emotional or financial hardship. ## _**Pay Policy for Staf**_ Paid staf members are appointed on a pay scale at or above the national minimum wage, at a level in line with prevailing market conditions and akin to the salaries ofered to employees of Christchurch. Employment policies were adapted from those operated by Christchurch. In 2020 we agreed to move the pay review to February and annually thereafter to allow the pay review to take into account the real living age which is published in November each year with recommendations that it is introduced by 1[st] May at the latest. ## _**Risk Management**_ The Trustees regularly assess and review the risks and uncertainties faced by the charity and believe that systems are in place (policies and procedures) to mitigate them. The main areas of risk are financial and those related to the health and safety of staf, volunteers and visitors primarily related to the safe use of the soft play equipment, food hygiene and fire safety. Risk assessments were developed to cover the Covid crisis and the additional risks and amelioration measures that were required. Maintaining the financial viability of the charity is helped by review of the weekly report from the Centre Manager, called the “Dan’s Den Roar”. This provides information on the weekly takings. During 2020-21 this became an update about Covid and the people associated with Dan’s Den more than a financial review. Health and Safety is maintained through risk assessment, policies and procedures, robust staf and volunteer training and includes regular checks (daily, weekly and 9 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 monthly). All equipment is maintained/serviced in accordance with statutory provisions and insurance levels are reviewed annually and acted upon as necessary. Important updates are disseminated directly to staf and volunteers by the centre manager or her delegate and supported by updates in the weekly “Roar” Safeguarding is maintained through risk assessment, policies and procedures, robust staf and volunteer training and includes regular review and DBS checks. 10 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Reference and Administrative Information** Charity Name: Dan’s Den at Christchurch Charity Registration Number: 1166027 Company registration number: 09655340 Registered Office and operational address: Christchurch 21 The Grove Ilkley West Yorkshire LS29 9LW Directors & Trustees: Dr S Jowett (Chair to March 2020) Mrs C Henney (Chair from December 2020) Mrs RJ Wales-Smith (acting chair March -December 2020) Mr S Worrall (Treasurer) Rev R Topham Mr HC Burnham Mrs EA Haestier Prof M Dixon- appointed December 2019 Mrs C Meredith -appointed December 2019 Independent Examiner: S Hart ACCA Hart Wright Accounting Chartered Certified Accountants 7 Henry Street Keighley West Yorkshire BD21 3DR Bankers: Santander 7 The Grove Ilkley West Yorkshire LS29 9LL ## _**Exemptions from disclosure**_ There are no exemptions from disclosure. ## _**Funds held as custodian trustee on behalf of others**_ There are no funds held as custodian trustee on behalf of others. ## _**Trustees’ responsibilities in relation to the financial statements**_ The charity trustees (who are also the directors of Dan’s Den at Christchurch for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 11 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of afairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently - observe the methods and principles in the Charities SORP - make judgements and estimates that are reasonable and prudent - state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business The trustees are responsible for keeping proper accounting records and that disclosure with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may difer from legislation in other jurisdictions. Approved by the Board of Trustees on …………………………. And signed on its behalf.……………………………… Name:…………CL Henney.. 12 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Statement of Financial Activities (including income and expenditure account) for the twelvemonth period ended 5 April 2021** |||||**Total Funds**|**Total**| |---|---|---|---|---|---| |**Funds**|||||| |||||**2021**|| |**2020**|||||| |||**Notes**|
**£**|**£**|| |**Income**|||||| |Voluntary income:|||||| |Donations|2||65|2,691|| |Income from charitable activities:|||||| |Soft play centre and café|||6,472|104,199|| |Grants and furlough claims|||57,729|-|| ||||_______|_______|| |**Total Incoming Resources**|||£64,266|£106,890|| ||||=======|=======|| |**Expenditure**|||||| |Charitable activities:|||||| |Operation of play area and café|||72,179|115,120|| ||||_______|_______|| |**Total Expenditure**|||£72,179|£115,120|| ||||=======|=======|| |**Net (Expenditure) / Income for**|**Year**||5|(7,913)|(8,230)| |Total funds brought forward|||58,383|66,613|| ||||_______|_______|| |**Total Funds Carried Forward**|11||£50,470|£58,383|| ||||=======|=======|| The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities. 13 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Balance Sheet as at 5 April 2021** ||||**2021**|||| |---|---|---|---|---|---|---| |**2020**||||||| |||**Notes**|**£**|**£**|**£**|**£**| |**Fixed Assets**||||||| |Tangible assets|7||22,621||30,849|| |**Current Assets**||||||| |Stock||250||1,345||| |Debtors|8|-||315||| |Cash at bank and in hand||37,977||36,151||| |||_______||_______||| |||38,227||37,811||| |**Creditors: Amounts falling**||||||| |**due within one year**|9|(5,378)||5,277||| |||_______||_______||| |**Net Current Assets**|||32,849||32,534|| ||||_______||_______|| |**Total Assts less current liabilities**|||55,470||63,383|| |**Creditors: Amounts falling**||||||| |**Due after more than one**|**year**|10||(5,000)||(5,000)| ||||_______||_______|| |**Net Assets**|||£50,470||£58,383|| |||=======|||=======|| |**The funds of the Charity:**||||||| |Unrestricted income funds|11||£50,470||£58,383|| |||=======|||=======|| 14 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Notes to the Financial statements for the twelve-month period ended 5 April 2021** ## **1. Accounting Policies** The principal accounting policies adopted, judgements and key sources of estimation and uncertainty in the preparation of the financial statements are as follows: ## **1.1 Basis of preparation** 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) (efective 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. ## **1.2 Income** Income is derived from the operations in the Charity together with charitable donations and is recorded when receivable. The value of services provided by volunteers has not been included in these accounts. ## **1.3 Funds Structure** Unrestricted income funds are available for the trustees to use for any purpose in furtherance of the charitable objectives. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. ## **1.4 Resources expended** Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. Expenditure is accounted for on an accruals basis and includes irrecoverable VAT where incurred. Charitable expenditure comprises those costs incurred in running the soft play centre and café. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the company. ## **1.5 Tangible fixed assets & depreciation** Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write of the cost less residual value of each asset over its expected useful life, as follows: Play equipment - 10% straight line Fixtures, furniture & equipment - 10% straight line 15 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 Catering equipment - 20% straight line Audio equipment - 20% straight line Other equipment - 20% straight line ## **5.4.21** ## **5.4.20** ## 2. **Donations** **Donations £ £** Other donations (designated fund) 65 2,691 _______ _______ 65 2,691 ======= ======= ## 3. **Analysis of expenditure on charitable activities** **5.4.21 5.4.20** |**5.4.20**||||| |---|---|---|---|---| |||**Play area /**|**Total**|**Play area /**| |**Total**||||| |||**Café**||**Café**| |Costs directly allocated to activities:||||| |Staf costs|47,322|47,322|56,367|56,367| |Café supplies|2,428|2,428|24,754|24,754| |Licence fee|6,767|6,767|9,400|9,400| |Cleaning and hygiene|555|555|2,344|2,344| |Rates|37|37|1,574|1,574| |Depreciation|10,076|10,076|10,384|10,384| |Governance costs|2,269|2,269|3,049|3,049| |Insurance|1,255|1,255|898|898| |Other direct costs|1,470|1,470|6,350|6,350| ||_______|_______|_______|_______| |Total resources expended|£72,179|£72,179|£115,120|£115,120| ||============== =======|||=======| |4. **Analysis of Governance Costs**||||| |Independent examiners fees||420||420| |Accountancy & bookkeepers|fees|1,204||1,848| |Trustees insurance||645||781| |||_______||_______| |||£2,269||£3,049| |||=======||=======| |5. **Net Income**||||| |This is after charging:||||| |Depreciation||10,074||10,384| |Independent examiners fee||420||420| |||=======||=======| 16 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Statement of Financial Activities for the twelve-month period ended 5 April 2021** |||||||**2021**|**2021**| |---|---|---|---|---|---|---|---| |**2020**|||||||| |6. **Analysis of staf costs**||||**£**|||**£**| |Salaries and wages||||46,756|||54,707| |Pension costs||||566|||590| |Staf training|||||-||1,068| |||||=======||=======|| |7. **Tangible Fixed Assets**|||||||| |||**Play**|**Kitchen**|**Fixtures,**||**Audio Other**|| |**Total**|||||||| ||**Equipment**||**Equipment**|**Furniture**|**&**|**Equipment**|| |**Equipment**|||||||| |||||**Equipment**|||| |**Cost**|||||||| |At 6 April 2020|47,240|20,396|1,694|4,498||2,560|76,388| |Additions|-|-|-|-||1,848|1,848| ||_______|_______|_______|_______|_______||_______| |At 5 April 2021|47,240|20,396|1,694|4,498||4,408|78,236| |===================================|||||||| |=======|||||||| |**Depreciation**|||||||| |At 6 April 2020|22,394|16,021|801|4,275||2,048|45,539| |Charge for the period|4,724|4,079|169|222||882|10,076| ||_______|_______|_______|_______|_______||_______| |At 5 April 2021|27,118|20,100|970|4,497||2,930|55,615| |===================================|||||||| |=======|||||||| |**Net Book Values**|||||||| |As at 5 April 2021|£20,122|£296|£724|£1|£1,478||£22,621| |===================================|||||||| |=======|||||||| |As at 5 April 2020|£24,846|£4,375|£893|£223||£512|£30,849| |===================================|||||||| |=======|||||||| 17 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 ## 8. **Debtors** |Prepayments and accrued income|-|£315| |---|---|---| ||=======|=======| |**Creditors: Amounts falling due within one year**||| |Trade creditors and accruals|1,925|2,510| |VAT & PAYE|3,453|2,767| ||_______|_______| ||£5,378|£5,277| ||=======|=======| ## 9. **Creditors: Amounts falling due within one year** ## **Statement of Financial Activities for the twelve-month period ended 5 April 2021** ## 10. **Creditors: Amounts falling due after more than one year** ||Interest free unsecured loan|||£5,000|£5,000| |---|---|---|---|---|---| ||||=======||=======| |11.|**Movement of funds for the**|**period ended 5 April 2021**|||| |||**Brought fwd**||**Receipts**|**Payments**| |**Balances c/fwd**|||||| ||||**£**|**£**|**£**| |**£**|||||| ||General funds (free reserves)|£58,383|£64,266|£(72,179)|£50,470| |||=====================|||=======| |12.|**Analysis of net assets between funds**||||| |||||**General**|**Designated**| |**Total**|||||| ||||**£**|**£**|**£**| ||Tangible fxed assets||22,621|-|22,621| ||Cash at bank and in hand||37,977|-|37,977| ||Other net current assets / (liabilities)||(5,128)|-|(5,128)| ||Creditors of more than one year||(5,000)|-|(5,000)| ||||_______|_______|_______| ||||£50,470|-|£50,470| ||||==============||=======| 18 DAN'S DEN AT CHRISTCHURCH Limited b uarantee Re ort of the trustees for the twelve-month eriod ended 5 A ril 2021 19 ## **DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)** ## **REPORT AND FINANCIAL STATEMENTS** **for the twelve-month period ended** ## **5 APRIL 2021** **Charity Number: 1166027 Company number: 09655340** 1 DAN'S DEN AT CHRISTCHURCH Limited b uarantee Re ort of the trustees for the twelve-month eriod ended 5 A ril 2021 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 Report of the Trustees for the twelve-month period ended 5 April 2021...............................................................................4 Chair’s Report.....................................................................................................4 Objectives and Activities....................................................................................4 Achievements and Performance.........................................................................5 Financial review..................................................................................................8 Reserves Policy............................................................................................8 Investment Policy.........................................................................................8 Structure, Governance and Management...........................................................8 Governing Document...................................................................................8 Appointment of Trustees..............................................................................8 Organisation.................................................................................................9 Connected Charities & related parties.........................................................9 Pay Policy for Staf.......................................................................................9 Risk Management........................................................................................9 Reference and Administrative Information.......................................................10 Exemptions from disclosure.......................................................................10 Funds held as custodian trustee on behalf of others..................................10 Trustees’ responsibilities in relation to the financial statements................10 Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2021.............................................................................12 Balance Sheet as at 5 April 2021.....................................................................13 Notes to the Financial statements for the twelve-month period ended 5 April 2021.................................................................................................................14 2 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Report of the Trustees for the twelve-month period ended 5 April 2021** The Trustees present their Directors’ report and financial statements for the period ended 5 April 2021, which are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities. ## **Chair’s Report** The period covered by this sixth annual report for Dan’s Den at Christchurch has been heavily afected by the global Covid-19 Pandemic. The lockdown and restrictions have had a major impact on the operation of our soft play centre and our mission to reach to all children and families within our local community, regardless of their faith, personal circumstances or physical abilities. Despite this, our fantastic team, comprising Centre Manager Caroline, her assistant Michelle and our other paid staf and volunteers, have risen to the challenge of meeting our objectives in a variety of ways. For the short 11-week period when we were able to open from September to November 2020, the team efectively and thoroughly made the adjustments to the business needed to keep our customers, staf and volunteers safe. It is a tribute to their enthusiasm and commitment that there was no outbreak of Covid associated with Dan’s Den at Christchurch, and that our customers felt not only grateful when they were able to return but also safe when they did so. For the rest of the year imaginative ways were found to reach out to staf, volunteers and the wider community to ofer support and connection in line with our Christian values. We ended the year in a secure financial position thanks to government support. The furlough scheme enabled us to continue to pay our wages, and Covid Business grants (applied for successfully by the Centre Manager) helped us to fund some of the health and safety measures that were required. We are grateful for this support and look forward to being able to continue our unique and valuable role in the Ilkley community. _Christine Henney, Chair of Trustees._ ## **Objectives and Activities** Dan’s Den at Christchurch is a soft play centre in the heart of Ilkley. The charity’s purposes as set out in the Articles of Association are to **:** - provide facilities run with a Christian ethos in the interests of social welfare for recreation or leisure time occupation of individuals. - advance the Christian faith - support other UK or overseas charities as the Trustees may determine. 3 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 The centre was opened after a fundraising efort coordinated by Christchurch, raised the monies needed to refurbish the old and dated church hall (Riddings Hall) and transform it into an architecturally designed soft play centre with a large play frame, a toddler area, a state of the art disabled toilet and changing facilities, a new kitchen area, a separate balcony area used for meetings, parties and craft activities, and with a sensory room for younger children, or those with additional needs. The result is a light, airy, clean and welcoming space that can be accessed by all. However, it is not only the accessible facilities that make Dan’s Den at Christchurch special, it is also the ethos that drives everything the staf and volunteers do that creates a unique atmosphere, summarised in our tag line: "Soft Play with a Warm Heart”. That ethos is reflected in the mission statement which states that Dan's Den at Christchurch is run under Christian principles and aims to be a centre of excellence for children's play, which reaches out to all children and their families within our local community, regardless of their faith, personal circumstances or physical abilities. To deliver this mission a small team of paid staf are supported by a large diverse group of volunteer staf, including men and women, people who identify as LGBTQ+, a variety of vulnerabilities, and a range of ages from 14-80+. A major part of the work during the pandemic was keeping in touch with the whole team in order to retain staf and volunteers and also to support each other during those difficult months. Dan's Den at Christchurch support flexible working arrangements including part time and family focused rotas. A supportive approach was taken to absence as a result of Covid infection or need to isolate, in order to encourage staf to do the right thing. Staf were paid at the full rate through the period of Lockdown, supported mainly through the government Furlough scheme. Dan’s Den at Christchurch continued to commit to the Living Wage Foundation rates of pay. During the furlough period the Outreach Worker left for another post and due to the uncertainty surrounding the pandemic was not replaced. The Chair and the centre manager have taken the opportunity to work more closely with the Christchurch Youth and Families Worker, who gave some operational support and helped to deliver socially distanced events. During this year we have also had the chance to see our previous volunteers and staf develop their skills and careers. One young person with a diagnosis of Asperger’s, who started as a volunteer at Dan’s Den, has blossomed in confidence and social skills under the supervision and support of the team to take on a paid position, and has now moved on to a teaching assistant post. Another member of staf spent much of the Lockdown period as a valued Personal Assistant working with a family with children with special needs that they met through the work of Dan’s Den. A mention should be made of the Trustees, who have untiringly supported the work of Dan’s Den at Christchurch, attending the required Trustees meetings, keeping track of the constantly changing rules and circumstances and producing the annual returns within the timescales required. A particular mention should be made of the outgoing Chair, Dr Sarah Jowett, who despite her busy role as a Hospital Consultant supported the new Chair in taking up her new responsibilities, giving advice, support and encouragement as needed. 4 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Achievements and Performance** Dan’s Den at Christchurch was able to open for only 11 weeks in the 12-month period. This involved: - achieving a Covid operations certificate and completing an annual maintenance check - changes to the business to comply with Covid restrictions and to keep customers and staf safe: - Introducing timed sessions with limited numbers - Online Booking system introduced to support this - Cashless payments – an electronic payments system was installed - Enhanced cleaning regime – including fogging overnight and cleaning of high touch points between sessions. - Social distancing arrangements including spacing of tables and taping of the area in front of the serving hatch - Table service for food and drink orders to minimise people moving around the space - No parties were possible during this period due to the increased risk of transmission - Sneeze screen installed at the reception desk - Wearing of masks and/or face visors by staf and customers Some of these changes will benefit the business in the future – the electronic payments system and booking system have continued into the new financial year. Activity during the periods of closure - 1) Supporting the staf and volunteers. The centre manager and the team kept in contact with the volunteer and staf team via weekly Zoom meetings, WhatsApp groups and other social media as well as regular ‘Roar’ email updates. This enabled us to support volunteers, some of whom were ‘vulnerable’. Volunteers were supported to return at their own pace as they wished, or to stay away but stay in touch if they could not do so. The anniversary of opening was celebrated with the distribution of personalised postcards and Christmas by delivering a small chocolate. These gestures helped to let people know that they had not been forgotten and were still valued by Dan’s Den at Christchurch. - 2) Reaching out to the wider community. Most of our regular outreach activities became impossible due to the pandemic. However, the team used their skills and imagination to work with Christchurch and reach out in the following ways: - Christingles – 50 Christingle Kits were made up with a bag containing all the makings of a Christingle (orange, the sweets, ribbon and candle etc) along with instructions to assemble them and a message about the Christian symbolism of the diferent components. These were given out to 25 Christchurch members who had been identified as likely to appreciate the gesture, and to 25 random people on the nearby 5 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 shopping street. These were well received and helped to reduce the ‘social distance’ by maintaining a connection. - Similar kits were assembled and given out for Valentine’s Day and Mother’s Day. - Social media was a key way to keep in touch with customers. See below for an example of the response that was received. - Only one dedicated session was possible for children with special needs, as shortly after they restarted a local lockdown came into force. However, these have resumed in the current financial year. 6 DAN'S DEN AT CHRISTCHURCH Limited b uarantee Re ort of the trustees for the twelve-month eriod ended 5 A ril 2021 DinsDÈfiatchii￿¢hut(tt Oats #Chrb5t¢... Horne W AbouT PhDt05 VidEoS 5¢ F*WJ ) Lkn ia Cii•t•Pwt oo¥M> Oarfs DQnatchr￿... Home sh￿ Abo￿ Plthbs V￿e05 gDrybuykn capacty FoTtsJSNbE55e5th*￿￿lty￿￿wrt 1¢ Lih* ¢k*•listyft**¢b*Ns Iltr*•*•s #dantd￿ ￿ta￿p1aY#￿a>Y1*￿ DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Financial review** Overall income for the twelve months was £64,266. Most of this was income in the form of grants and furlough claims (£57,729). Sales income was £6,472 compared to the previous year’s takings of £104,199. This reflects not just the limited opening but the restriction on numbers who could attend at any one time, as well as a likely hesitation to come to a soft play setting during a pandemic. Costs were also reduced for the year. With staf moving on and not being replaced, as well as an end to any overtime payments, salary expenses were down. Cost of food and consumables was also down from £24,754 to £2,428. Although the turnover was much reduced for the year the deficit for the financial year is also lower than in the previous year. The landlord Christchurch gave Dan’s Den a ‘holiday’ in the licence fee which contributed to this. Regular reviews have been taken and the situation has been monitored during the year to ensure that the financial situation remained sustainable. Many thanks to the Treasurer Steven for his hard work in monitoring the business situation, overseeing the furlough payments and preparing these accounts. ## _**Reserves Policy**_ The policy relates to the General Fund and includes the bank account. The policy's aim is to maintain general cash reserves equivalent to at least three average months running costs which would equate to £30,000 based on the last 12 months of trading prior to the pandemic, and £18,000 based on this twelve-month period. The General Fund cash balance stood at £37,977 at 5 April 2021. ## _**Investment Policy**_ One of the charity’s objectives is to function as a not-for-profit organisation, using any surplus funds to further the mission of Dan's Den, therefore we do not invest any funds within stocks and shares. Presently the General Fund and designated Bursary Fund are kept in a non-interesting earning business bank account. In future, the Trustees may decide to deposit a portion of these funds within an interest earning account, subject to the protection ofered by the Financial Services Compensation Scheme. ## **Structure, Governance and Management** ## _**Governing Document**_ The organisation is a charitable company limited by guarantee, incorporated on 24 June 2015 and registered as a charity on 14 March 2016. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company under which it is governed. In the event of the company being wound up the members are required to contribute an amount not exceeding £10. There are currently three members. ## _**Appointment of Trustees**_ The directors of the company are also the charity trustees for the purposes of charity law. The trustees are appointed by the members and when complete consist of at least one of the duly authorized ministers of Christchurch, Ilkley, and (including such minister) at least nine and not more than eleven individuals. At least two-thirds of the trustees must be members or trustees of Christchurch, provided that at least three Trustees are not members or trustees of Christchurch. Under the requirements of the Memorandum and Articles of Association the 8 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 Trustees must retire at the third Annual General Meeting after which they may be re-elected. All Trustees give their time voluntarily and receive no benefits from the charity. A conflict of interest policy ensures that should a potential conflict of interest arise, this is reported to the directors, recorded and managed appropriately. ## _**Organisation**_ The trustees retain responsibility for the overall decision making of the charity and they usually meet quarterly. In some cases decisions may need to be made by email. During the year 2020-21 the trustees met four times in formal meetings via Zoom, and where needed decisions were made electronically using email during this period. The Centre Manager runs the day-to-day operations of the charity, supported by individual Trustees or support groups where required, whereas the trustees’ role is more strategic in approving policy and developing strategy. ## _**Connected Charities & related parties**_ There is a strong emotional connection between Dan’s Den at Christchurch and Christchurch itself. Christchurch is a parent charity of Dan’s Den and owns the building in which Dan’s Den is housed. Many of the volunteers are members of Christchurch, and Christchurch use the facilities during some of their services. In addition, Christchurch supported Dan’s Den at Christchurch financially to cover a quarter’s worth of licence fee, for which we are very grateful. Dan’s Den at Christchurch has in the past ofered support to other charities, particularly those supporting children and their families through physical, emotional or financial hardship. ## _**Pay Policy for Staf**_ Paid staf members are appointed on a pay scale at or above the national minimum wage, at a level in line with prevailing market conditions and akin to the salaries ofered to employees of Christchurch. Employment policies were adapted from those operated by Christchurch. In 2020 we agreed to move the pay review to February and annually thereafter to allow the pay review to take into account the real living age which is published in November each year with recommendations that it is introduced by 1[st] May at the latest. ## _**Risk Management**_ The Trustees regularly assess and review the risks and uncertainties faced by the charity and believe that systems are in place (policies and procedures) to mitigate them. The main areas of risk are financial and those related to the health and safety of staf, volunteers and visitors primarily related to the safe use of the soft play equipment, food hygiene and fire safety. Risk assessments were developed to cover the Covid crisis and the additional risks and amelioration measures that were required. Maintaining the financial viability of the charity is helped by review of the weekly report from the Centre Manager, called the “Dan’s Den Roar”. This provides information on the weekly takings. During 2020-21 this became an update about Covid and the people associated with Dan’s Den more than a financial review. Health and Safety is maintained through risk assessment, policies and procedures, robust staf and volunteer training and includes regular checks (daily, weekly and 9 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 monthly). All equipment is maintained/serviced in accordance with statutory provisions and insurance levels are reviewed annually and acted upon as necessary. Important updates are disseminated directly to staf and volunteers by the centre manager or her delegate and supported by updates in the weekly “Roar” Safeguarding is maintained through risk assessment, policies and procedures, robust staf and volunteer training and includes regular review and DBS checks. 10 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Reference and Administrative Information** Charity Name: Dan’s Den at Christchurch Charity Registration Number: 1166027 Company registration number: 09655340 Registered Office and operational address: Christchurch 21 The Grove Ilkley West Yorkshire LS29 9LW Directors & Trustees: Dr S Jowett (Chair to March 2020) Mrs C Henney (Chair from December 2020) Mrs RJ Wales-Smith (acting chair March -December 2020) Mr S Worrall (Treasurer) Rev R Topham Mr HC Burnham Mrs EA Haestier Prof M Dixon- appointed December 2019 Mrs C Meredith -appointed December 2019 Independent Examiner: S Hart ACCA Hart Wright Accounting Chartered Certified Accountants 7 Henry Street Keighley West Yorkshire BD21 3DR Bankers: Santander 7 The Grove Ilkley West Yorkshire LS29 9LL ## _**Exemptions from disclosure**_ There are no exemptions from disclosure. ## _**Funds held as custodian trustee on behalf of others**_ There are no funds held as custodian trustee on behalf of others. ## _**Trustees’ responsibilities in relation to the financial statements**_ The charity trustees (who are also the directors of Dan’s Den at Christchurch for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 11 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of afairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently - observe the methods and principles in the Charities SORP - make judgements and estimates that are reasonable and prudent - state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business The trustees are responsible for keeping proper accounting records and that disclosure with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may difer from legislation in other jurisdictions. Approved by the Board of Trustees on …………………………. And signed on its behalf.……………………………… Name:…………CL Henney.. 12 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Statement of Financial Activities (including income and expenditure account) for the twelvemonth period ended 5 April 2021** |||||**Total Funds**|**Total**| |---|---|---|---|---|---| |**Funds**|||||| |||||**2021**|| |**2020**|||||| |||**Notes**|
**£**|**£**|| |**Income**|||||| |Voluntary income:|||||| |Donations|2||65|2,691|| |Income from charitable activities:|||||| |Soft play centre and café|||6,472|104,199|| |Grants and furlough claims|||57,729|-|| ||||_______|_______|| |**Total Incoming Resources**|||£64,266|£106,890|| ||||=======|=======|| |**Expenditure**|||||| |Charitable activities:|||||| |Operation of play area and café|||72,179|115,120|| ||||_______|_______|| |**Total Expenditure**|||£72,179|£115,120|| ||||=======|=======|| |**Net (Expenditure) / Income for**|**Year**||5|(7,913)|(8,230)| |Total funds brought forward|||58,383|66,613|| ||||_______|_______|| |**Total Funds Carried Forward**|11||£50,470|£58,383|| ||||=======|=======|| The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities. 13 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Balance Sheet as at 5 April 2021** ||||**2021**|||| |---|---|---|---|---|---|---| |**2020**||||||| |||**Notes**|**£**|**£**|**£**|**£**| |**Fixed Assets**||||||| |Tangible assets|7||22,621||30,849|| |**Current Assets**||||||| |Stock||250||1,345||| |Debtors|8|-||315||| |Cash at bank and in hand||37,977||36,151||| |||_______||_______||| |||38,227||37,811||| |**Creditors: Amounts falling**||||||| |**due within one year**|9|(5,378)||5,277||| |||_______||_______||| |**Net Current Assets**|||32,849||32,534|| ||||_______||_______|| |**Total Assts less current liabilities**|||55,470||63,383|| |**Creditors: Amounts falling**||||||| |**Due after more than one**|**year**|10||(5,000)||(5,000)| ||||_______||_______|| |**Net Assets**|||£50,470||£58,383|| |||=======|||=======|| |**The funds of the Charity:**||||||| |Unrestricted income funds|11||£50,470||£58,383|| |||=======|||=======|| 14 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Notes to the Financial statements for the twelve-month period ended 5 April 2021** ## **1. Accounting Policies** The principal accounting policies adopted, judgements and key sources of estimation and uncertainty in the preparation of the financial statements are as follows: ## **1.1 Basis of preparation** 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) (efective 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. ## **1.2 Income** Income is derived from the operations in the Charity together with charitable donations and is recorded when receivable. The value of services provided by volunteers has not been included in these accounts. ## **1.3 Funds Structure** Unrestricted income funds are available for the trustees to use for any purpose in furtherance of the charitable objectives. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. ## **1.4 Resources expended** Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. Expenditure is accounted for on an accruals basis and includes irrecoverable VAT where incurred. Charitable expenditure comprises those costs incurred in running the soft play centre and café. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the company. ## **1.5 Tangible fixed assets & depreciation** Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write of the cost less residual value of each asset over its expected useful life, as follows: Play equipment - 10% straight line Fixtures, furniture & equipment - 10% straight line 15 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 Catering equipment - 20% straight line Audio equipment - 20% straight line Other equipment - 20% straight line ## **5.4.21** ## **5.4.20** ## 2. **Donations** **Donations £ £** Other donations (designated fund) 65 2,691 _______ _______ 65 2,691 ======= ======= ## 3. **Analysis of expenditure on charitable activities** **5.4.21 5.4.20** |**5.4.20**||||| |---|---|---|---|---| |||**Play area /**|**Total**|**Play area /**| |**Total**||||| |||**Café**||**Café**| |Costs directly allocated to activities:||||| |Staf costs|47,322|47,322|56,367|56,367| |Café supplies|2,428|2,428|24,754|24,754| |Licence fee|6,767|6,767|9,400|9,400| |Cleaning and hygiene|555|555|2,344|2,344| |Rates|37|37|1,574|1,574| |Depreciation|10,076|10,076|10,384|10,384| |Governance costs|2,269|2,269|3,049|3,049| |Insurance|1,255|1,255|898|898| |Other direct costs|1,470|1,470|6,350|6,350| ||_______|_______|_______|_______| |Total resources expended|£72,179|£72,179|£115,120|£115,120| ||============== =======|||=======| |4. **Analysis of Governance Costs**||||| |Independent examiners fees||420||420| |Accountancy & bookkeepers|fees|1,204||1,848| |Trustees insurance||645||781| |||_______||_______| |||£2,269||£3,049| |||=======||=======| |5. **Net Income**||||| |This is after charging:||||| |Depreciation||10,074||10,384| |Independent examiners fee||420||420| |||=======||=======| 16 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) - Report of the trustees for the twelve month period ended 5 April 2021 ## **Statement of Financial Activities for the twelve-month period ended 5 April 2021** |||||||**2021**|**2021**| |---|---|---|---|---|---|---|---| |**2020**|||||||| |6. **Analysis of staf costs**||||**£**|||**£**| |Salaries and wages||||46,756|||54,707| |Pension costs||||566|||590| |Staf training|||||-||1,068| |||||=======||=======|| |7. **Tangible Fixed Assets**|||||||| |||**Play**|**Kitchen**|**Fixtures,**||**Audio Other**|| |**Total**|||||||| ||**Equipment**||**Equipment**|**Furniture**|**&**|**Equipment**|| |**Equipment**|||||||| |||||**Equipment**|||| |**Cost**|||||||| |At 6 April 2020|47,240|20,396|1,694|4,498||2,560|76,388| |Additions|-|-|-|-||1,848|1,848| ||_______|_______|_______|_______|_______||_______| |At 5 April 2021|47,240|20,396|1,694|4,498||4,408|78,236| |===================================|||||||| |=======|||||||| |**Depreciation**|||||||| |At 6 April 2020|22,394|16,021|801|4,275||2,048|45,539| |Charge for the period|4,724|4,079|169|222||882|10,076| ||_______|_______|_______|_______|_______||_______| |At 5 April 2021|27,118|20,100|970|4,497||2,930|55,615| |===================================|||||||| |=======|||||||| |**Net Book Values**|||||||| |As at 5 April 2021|£20,122|£296|£724|£1|£1,478||£22,621| |===================================|||||||| |=======|||||||| |As at 5 April 2020|£24,846|£4,375|£893|£223||£512|£30,849| |===================================|||||||| |=======|||||||| 17 DAN’S DEN AT CHRISTCHURCH (Limited by guarantee) ## - Report of the trustees for the twelve month period ended 5 April 2021 ## 8. **Debtors** |Prepayments and accrued income|-|£315| |---|---|---| ||=======|=======| |**Creditors: Amounts falling due within one year**||| |Trade creditors and accruals|1,925|2,510| |VAT & PAYE|3,453|2,767| ||_______|_______| ||£5,378|£5,277| ||=======|=======| ## 9. **Creditors: Amounts falling due within one year** ## **Statement of Financial Activities for the twelve-month period ended 5 April 2021** ## 10. **Creditors: Amounts falling due after more than one year** ||Interest free unsecured loan|||£5,000|£5,000| |---|---|---|---|---|---| ||||=======||=======| |11.|**Movement of funds for the**|**period ended 5 April 2021**|||| |||**Brought fwd**||**Receipts**|**Payments**| |**Balances c/fwd**|||||| ||||**£**|**£**|**£**| |**£**|||||| ||General funds (free reserves)|£58,383|£64,266|£(72,179)|£50,470| |||=====================|||=======| |12.|**Analysis of net assets between funds**||||| |||||**General**|**Designated**| |**Total**|||||| ||||**£**|**£**|**£**| ||Tangible fxed assets||22,621|-|22,621| ||Cash at bank and in hand||37,977|-|37,977| ||Other net current assets / (liabilities)||(5,128)|-|(5,128)| ||Creditors of more than one year||(5,000)|-|(5,000)| ||||_______|_______|_______| ||||£50,470|-|£50,470| ||||==============||=======| 18 DAN'S DEN AT CHRISTCHURCH Limited b uarantee Re ort of the trustees for the twelve-month eriod ended 5 A ril 2021 19 DAN'S DEN AT CHRISTCHURCH (Limited by guarantee) Independent Examiner's Report to the Trustees of Dan's Den at Christchurch I report on the accounts of the charity for the twelve month period ended 5 April 2021 which are set out on pages 3- 16. Respective responsibilities of the trustees and examiner The charitws 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 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act,. to follow the procedures laid down in the Get)eral Directions given by the Charity Commission under section 14515llbl of the 2011 Act,. and to state whether particular matters have come to my attention Basis of independent examinerfs 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 compari50n 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 statement below. Independent examinerfs statement In connection with of my examination, no matter has come to my attention= 11 which gives me reasonable cause to believe that, in any material respect, the requirements.. to keep proper accountin8 records in accordance with section 130 of the 2011 Act; and to prepare accounts which agree with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or 21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the account5 to be reached. eoLL S Hart FCCA Date