2023-04-05-accounts - Dan's Den At Christchurch

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

for the twelve-month period ended

5 APRIL 2023

Charity Number: 1166027 Company number: 09655340

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Report of the Trustees for the twelve-month period ended 5 April 2023. .3

Chair’s Report....................................................................................................................3 Objectives and Activities.....................................................................................................3 Achievements and Performance.........................................................................................4 Financial review..................................................................................................................6 Reserves Policy...........................................................................................................6 Investment Policy........................................................................................................6 Structure, Governance and Management...........................................................................6 Governing Document...................................................................................................6 Appointment of Trustees.............................................................................................7 Organisation................................................................................................................7 Connected Charities & related parties.........................................................................7 Pay Policy for Staff......................................................................................................7 Risk Management.......................................................................................................7 Reference and Administrative Information..........................................................................9 Exemptions from disclosure........................................................................................9 Funds held as custodian trustee on behalf of others...................................................9 Trustees’ responsibilities in relation to the financial statements...................................9 Notes to the Financial statements for the twelve-month period ended 5 April 2022..........13 1. Accounting Policies...............................................................................................13 1.1 Basis of preparation.............................................................................................13 1.2 Income.................................................................................................................13 1.3 Funds Structure...................................................................................................13 1.4 Resources expended...........................................................................................13 1.5 Tangible fixed assets & depreciation...................................................................13

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Report of the Trustees for the twelve-month period ended 5 April 2023

The Trustees present their Directors’ report and financial statements for the period ended 5 April 2023, 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

This eighth annual report represents a new phase in the development of Dan’s Den at Christchurch. Our new Centre Manager Michelle took up the reins and despite a period of sickness has made her mark on the business. Michelle has consolidated the offer and refocused on the charitable objectives of Dan’s Den.

A key aspect was the appointment of a Deputy Manager with responsibility for Outreach. Becky has worked hard to reinforce the links with Christchurch and has made an important contribution to Messy Church and SMILES, whilst also enhancing the community outreach offer within Dan’s Den. Becky was also able to deputise for Michelle whilst she was away, and so made an important contribution to the robustness of the business.

I am proud to be able to say that Dan’s Den therefore enhanced its charitable objectives to provide a warm welcome to children and families within our local community, regardless of their faith, personal circumstances or physical abilities.

Despite loss of income and customer confidence due to ongoing heating issues which disrupted the winter offer, including many of our Christmas events, we ended the year in a secure financial position. This is a tribute to the hard work of staff, volunteers and trustees, who have all worked together to ensure the continued success of Dan’s Den at Christchurch.

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.

The centre was opened after a fundraising effort coordinated by Christchurch, which raised the monies needed to refurbish the old and dated church hall (Riddings Hall) and transform it into an architecturally designed soft play centre comprising a large play frame with a sensory room for younger children or those with special needs, a toddler area, a state of the art disabled toilet and changing facilities, a new kitchen area, a separate balcony room used for meetings, parties and craft activities,. The result is a light, airy, clean and welcoming space that can be accessed by all.

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

The use of space and the equipment continues to be maintained and developed to ensure a high standard of welcome. However, it is not only the welcoming physical environment and accessible facilities that make Dan’s Den at Christchurch special, it is also the ethos that drives staff and volunteers to deliver 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 staff are supported by diverse group of volunteers. During this year the team comprised a range of ages from 14-80+, and included men, women and non-binary people, along with those who have a variety of vulnerabilities. Dan’s Den at Christchurch continued to commit to the Real Living Wage Foundation rates of pay.

Achievements and Performance

Dan’s Den has developed its operations under the leadership of Michelle, the Centre Manager who started her role at the beginning of the financial year. This included:

Parties – ensuring that these meet the highest standards and are priced effectively;
Menu development – maintaining interest and ensuring that this is costed and priced according to the changes in the economic environment;
Session organisation – as the year went on this shifted to include walk-in customers as well as those who had booked online. The length and timing of sessions was also reviewed as the year went on.
Responding to customer needs – after the pandemic customers expressed that they want to have their own tables and chairs to sit at. As a result, new tables and chairs were purchased and the space reorganised.
Equipment for the frame was replaced as it wore out, including the ever-popular Dizzy Disk.
Managing staff and volunteers to cover rotas and deliver great customer service.

In the summer Michelle was joined by the new appointment of Deputy Manager and Outreach Worker Becky. Regular weekly activities, which had stopped in the Covid pandemic, were consolidated and developed. This included restarting our free music group “Toddler tunes” on a Tuesday morning and our free craft sessions “Happy Hands” on a Thursday Morning.

Throughout the year Dan’s Den has also delivered activities and events which reflect the Church’s calendar and other seasons, thereby delivering the objective of advancing the Christian faith. Examples through the year include:

Easter- We handed out Easter bags of kindness containing knitted chicks, chocolate eggs, a palm cross, and a small craft.
Pentecost – at half term we handed out a bag of kindness with a biodegradable pot, compost and a sunflower seed for the children to grow sunflowers.
Harvest – we ran a harvest craft morning with the Christchurch Minister and the Christchurch Families and Youth Worker. The children who came made crafts and listened to a story. The children also received a harvest bag with items donated from small local businesses, with the goal of promoting the idea ‘shop local, think global’.
Autumn - We ran our Pumpkin Pandemonium event where children carved pumpkins and were given a glow stick to put inside. They also decorated a snack and made Autumn themed crafts.
Christmas - Unfortunately we had to cancel most of our Christmas events due to a heating problem. We didn’t want to let the children down so Santa was still here for the children to pop in and see him and receive a present. We also managed to hold our

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

yearly nativity in Christchurch. We attended the Christmas Tree Festival in Ilkley and joined other businesses who decorated trees. Ours was decorated with the children’s crafts from Happy Hands sessions.

From the time she started at Dan’s Den in the Summer, the Outreach Worker began contributing to the church’s twice monthly Messy Church service for families. She also began helping with the church’s monthly SMILES, a worship service for families with children with additional needs.

During the year the need for our social welfare objective became increasingly apparent as the challenges of the cost-of-living increases rose up the agenda. Dan’s Den was able to deliver the following:

Starting a Dan’s Deal session, a weekly afternoon offer charged at £2.50 which includes play, a child’s meal and juice. This was put together to help families struggling with the cost-of-living crisis.
Ensuring that, even as menu prices went up in response to inflation, there were always low-cost options and children’s meal prices were kept low.
Welcoming families from the St Vincent Centre in Leeds. We hosted their holiday club for vulnerable families, providing free play on the soft play frame, along with Lego and crafts.

Supporting families has always been an important part of our work, and the Outreach Worker continued and developed this aspect of our offer:

Baby Natal classes were introduced - this is a free course for parents of 0–16-weekolds. We paid for 2 courses from our own resources and secured funding from Ilkley Round Table to pay for a 3rd course.
Weekly sessions continued for children with special needs, run in conjunction with the local support group LS29.
Summer sessions were again held for reception starters. These sessions were run for 5 local schools and provided an opportunity for parents and children to meet up with other parents and children who were also starting at their school.
We secured a grant of £500 for equipment to start holding sensory sessions for infants (These sessions commenced in the following financial year).

Dan’s Den has continued to operate to the highest standards and achieved the following recognition:

Wharfedale and Craven Mumbler Award for Best Party Provider 2022.
Ilkley Business Awards – in March, Centre Manager Michelle Thompson won the award for Best Boss
Dan’s Den maintained the Level 5 Award for Food Hygiene.

The final charitable objective is to support charities.

We collected donations for LS29, Action for Children, Peer Talk and Dan’s Den;
We donated money to Christchurch to assist with the upkeep of the building.

Financial review

The overall income for the twelve months was £116,342. Most of this was income in the form of takings from operating activities (soft play and catering services) This was £106,217 (an increase of £29,223 from the previous year). This reflects the full re-opening of Dan's Den at Christchurch following the Coronavirus pandemic. A grant of £500 was received from the

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

ABCD Grants Fund for the support of the Baby Natal sessions. Dan's Den also received £4,285 from local volunteering organisations for group sessions.

The charity incurred expenses of £114,664 (an increase of £19,208 from the previous year). This increase reflects the return to pre-pandemic opening hours, the effect of inflation on the cost of food and goods, and the raise in the living wage.

The net operating surplus after charging for depreciation was £1678 (a decrease of £299 from the previous year). Regular reviews have been taken during the year to ensure that the financial situation remains sustainable, by monitoring the budgets set by the Finance Committee.

When Dan's Den at Christchurch was established, an anonymous donor provided an interestfree unsecured loan of £5,000. Dan's Den has recently been advised that the donor does not wish to be repaid and has kindly, therefore, donated it to the charity. This has been reflected in the accounts.

Many thanks to the Treasurer Steven for his hard work in monitoring the business and preparing these accounts, and to Sarah Dybeck, our recently appointed treasurer, for compiling 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 £29,000 based on the last 12 months of trading. The General Fund cash balance stood at £47,666 at 5 April 2022.

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 noninteresting 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 offered 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 Trustees must retire at the third Annual General Meeting after which they may be re-elected.

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

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 2022-23 the trustees met four times in formal meetings, 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 the parent charity of Dan’s Den and manages 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.

Dan’s Den at Christchurch has supported other charities through appeals and collection boxes. We collected donations for LS29, Action for Children, Peer Talk and Dan’s Den. We also donated money to Christchurch to assist with the upkeep of the building.

Pay Policy for Staff

Paid staff 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 offered 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 staff, 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.

Health and Safety is maintained through risk assessment, policies and procedures, robust staff and volunteer training and includes regular checks (daily, weekly and 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 staff and volunteers by the centre manager or her delegate.

Safeguarding is maintained through risk assessment, policies and procedures, robust staff and volunteer training and includes regular review and DBS checks.

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

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: Mrs CL Henney (Chair) Mr SJ Worrall (Treasurer, resigned 5.7.23) Dr SL Jowett Mrs RJ Wales-Smith Rev RR Topham Mr HC Burnham Mrs EA Haestier Prof MF Dixon Mrs CM Meredith Mr KJ Green (appointed 23.3.22, resigned 22.3.23) Mrs S Dybeck (Treasurer, appointed 28.9.23)

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).

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs 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 differ from legislation in other jurisdictions.

Approved by the Board of Trustees on ………………………….

And signed on its behalf.……………………………… Name:…………CL Henney..

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

Statement of Financial Activities (including income and expenditure account) for the twelvemonth period ended 5 April 2023

		Total Funds	Total Funds
		2023	2022
	Notes	£	£
Income
Voluntary income:
Donations	2	5,340	45
Income from charitable activities:
Soft play centre and café		106,217	78,994
Grants and furlough claims		500	15,934
Staff secondment income		-	2,460
Group payments		4,285	-
		_	_
Total Incoming Resources		£116,342	£97,433
		=======	=======
Expenditure
Charitable activities:
Operation of play area and café		114,664	95,456
		_	_
Total Expenditure		£114,664	£95,456
		=======	=======
Net Income / (Expenditure) for Year 5		1,678	1,977
Total funds brought forward		52,447	50,470
		_	_
Total Funds Carried Forward	11	£54,125	£52,447
		=======	=======

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

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

BALANCE SHEET AS AT 5 APRIL 2022

				2023		2022
	Notes		£	£	£	£
Fixed Assets
Tangible assets	7			12,873		17,064
Current Assets
Stock			250		250
Cash at bank and in hand		47,666			48,255
		_			_
		47,916			48,505
Creditors: Amounts falling
due within one year	8	(6,664)			(8,122)
		_			_
Net Current Assets				41,252		40,383
				_		_
Total Assets less current liabilities				54,125		57,447
Creditors: Amounts falling
Due after more than one year	9					(5,000)
				_		_
Net Assets				£54,125		£52,447
				=======		=======
The funds of the Charity:
Unrestricted income funds	10			£54,125		£52,447
				=======		=======

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

Notes to the Financial statements for the twelve-month period ended 5 April 2022

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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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 off 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 Catering equipment - 20% straight line Audio equipment - 20% straight line Other equipment - 20% straight line

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

			5.4.23		5.4.22
2.	Donations		£		£
	Other donations (designated fund)		5,340		45
			_		_
			5,340		45
			=======		=======
3.	Analysis of expenditure on charitable activities
		5.4.23		5.4.22
		Play area /	Total	Play area /	Total
		Café		Café
	Costs directly allocated to activities:
	Staff costs	60,088	60,088	50,735	50,735
	Café supplies	20,054	20,054	14,748	14,748
	Licence fee	9,583	9,583	10,000	10,000
	Cleaning and hygiene	3,371	3,371	2,185	2,185
	Rates	563	563	356	356
	Depreciation	5,567	5,567	5,557	5,557
	Governance costs	2,833	2,833	3,184	3,184
	Insurance	630	630	1,156	1,156
	Other direct costs	11,975	11,975	7,535	7,535
		_	_	_	_
	Total resources expended	£114,664	114,664	£95,456	£95,456
		=======	=======	=======	=======
4.	Analysis of Governance Costs
	Independent examiners fees		360		420
	Accountancy & bookkeepers fees		2,034		2,371
	Trustees insurance		439		393
			_		_
			£2,833		£3,184
			=======		=======
5.	Net Income
	This is after charging:
	Depreciation		5,567		5,557
	Independent examiners fee		360		420
			=======		=======

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2023

					2023		2022
6.	Analysis of staff costs				£		£
	Salaries and wages				59,375		50,054
	Pension costs				713		681
					=======		=======
7.	Tangible Fixed Assets
		Play	Kitchen	Fixtures,	Audio	Other	Total
		Equipment	Equipment	Furniture &	Equipment Equipment
				Equipment
	Cost
	At 6 April 2022	47,240	20,396	1,694	4,498	4,408	78,236
	Additions	-	-	927	-	449	1,376
		_	_	_	_ _		_
	At 5 April 2023	47,240	20,396	2,621	4,498	4,857	79,612
		=======	=======	=======	======= =======		=======
	Depreciation
	At 6 April 2022	31,842	20,395	1,139	4,497	3,299	61,172
	Charge for the period	4,724	-	262	-	581	5,567
		_	_	_	_ _		_
	At 5 April 2023	36,566	20,395	1,401	4,497	3,380	66,739
		=======	=======	=======	======= =======		=======
	Net Book Values
	As at 6 April 2022	£15,398	£1	£555	£1	£1,110	£17,064
		=======	=======	=======	======= =======		=======
	As at 5 April 2023	£10,674	£1	£1,220	£1	£977	£12,873
		=======	=======	=======	======= =======		=======
8.	Creditors: Amounts falling due within one year
	Trade creditors and accruals				2,362		4,092
	VAT & PAYE				4,302		4,030
					_		_
					£6,664		£8,122
					=======		=======

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

9.	Creditors: Amounts falling due after more than	Creditors: Amounts falling due after more than	one year
	Interest free unsecured loan			-	£5,000
				=======	=======
10.	Movement of funds for the period	ended 5 April	2023
		Brought fwd	Receipts	Payments	Balances c/fwd
		£	£	£	£
	General funds (free reserves)	£52,447	£116,342	£114,664	£54,125
		=======	=======	=======	=======
12.	Analysis of net assets between funds
			General	Designated	Total
			£	£	£
	Tangible fixed assets		12,873	-	12,873
	Cash at bank and in hand		47,666	-	47,666
	Other net current assets / (liabilities)		(6,414)	-	(6,414)
	Creditors of more than one year		-	-	-
			_	_	_
			£54,125	-	£54,125
			=======	=======	=======

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

for the twelve-month period ended

5 APRIL 2023

Charity Number: 1166027 Company number: 09655340

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Report of the Trustees for the twelve-month period ended 5 April 2023. .3

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Report of the Trustees for the twelve-month period ended 5 April 2023

Chair’s Report

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.

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Achievements and Performance

Dan’s Den has developed its operations under the leadership of Michelle, the Centre Manager who started her role at the beginning of the financial year. This included:

Parties – ensuring that these meet the highest standards and are priced effectively;
Menu development – maintaining interest and ensuring that this is costed and priced according to the changes in the economic environment;
Session organisation – as the year went on this shifted to include walk-in customers as well as those who had booked online. The length and timing of sessions was also reviewed as the year went on.
Responding to customer needs – after the pandemic customers expressed that they want to have their own tables and chairs to sit at. As a result, new tables and chairs were purchased and the space reorganised.
Equipment for the frame was replaced as it wore out, including the ever-popular Dizzy Disk.
Managing staff and volunteers to cover rotas and deliver great customer service.

Easter- We handed out Easter bags of kindness containing knitted chicks, chocolate eggs, a palm cross, and a small craft.
Pentecost – at half term we handed out a bag of kindness with a biodegradable pot, compost and a sunflower seed for the children to grow sunflowers.
Harvest – we ran a harvest craft morning with the Christchurch Minister and the Christchurch Families and Youth Worker. The children who came made crafts and listened to a story. The children also received a harvest bag with items donated from small local businesses, with the goal of promoting the idea ‘shop local, think global’.
Autumn - We ran our Pumpkin Pandemonium event where children carved pumpkins and were given a glow stick to put inside. They also decorated a snack and made Autumn themed crafts.
Christmas - Unfortunately we had to cancel most of our Christmas events due to a heating problem. We didn’t want to let the children down so Santa was still here for the children to pop in and see him and receive a present. We also managed to hold our

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Starting a Dan’s Deal session, a weekly afternoon offer charged at £2.50 which includes play, a child’s meal and juice. This was put together to help families struggling with the cost-of-living crisis.
Ensuring that, even as menu prices went up in response to inflation, there were always low-cost options and children’s meal prices were kept low.
Welcoming families from the St Vincent Centre in Leeds. We hosted their holiday club for vulnerable families, providing free play on the soft play frame, along with Lego and crafts.

Supporting families has always been an important part of our work, and the Outreach Worker continued and developed this aspect of our offer:

Baby Natal classes were introduced - this is a free course for parents of 0–16-weekolds. We paid for 2 courses from our own resources and secured funding from Ilkley Round Table to pay for a 3rd course.
Weekly sessions continued for children with special needs, run in conjunction with the local support group LS29.
Summer sessions were again held for reception starters. These sessions were run for 5 local schools and provided an opportunity for parents and children to meet up with other parents and children who were also starting at their school.
We secured a grant of £500 for equipment to start holding sensory sessions for infants (These sessions commenced in the following financial year).

Dan’s Den has continued to operate to the highest standards and achieved the following recognition:

Wharfedale and Craven Mumbler Award for Best Party Provider 2022.
Ilkley Business Awards – in March, Centre Manager Michelle Thompson won the award for Best Boss
Dan’s Den maintained the Level 5 Award for Food Hygiene.

The final charitable objective is to support charities.

We collected donations for LS29, Action for Children, Peer Talk and Dan’s Den;
We donated money to Christchurch to assist with the upkeep of the building.

Financial review

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

ABCD Grants Fund for the support of the Baby Natal sessions. Dan's Den also received £4,285 from local volunteering organisations for group sessions.

Many thanks to the Treasurer Steven for his hard work in monitoring the business and preparing these accounts, and to Sarah Dybeck, our recently appointed treasurer, for compiling these accounts

Reserves Policy

Investment Policy

Structure, Governance and Management

Governing Document

Appointment of Trustees

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Organisation

Connected Charities & related parties

Pay Policy for Staff

Risk Management

Safeguarding is maintained through risk assessment, policies and procedures, robust staff and volunteer training and includes regular review and DBS checks.

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

Reference and Administrative Information

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

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the trustees for the twelve month period ended 5 April 2023

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

Approved by the Board of Trustees on ………………………….

And signed on its behalf.……………………………… Name:…………CL Henney..

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

Statement of Financial Activities (including income and expenditure account) for the twelvemonth period ended 5 April 2023

		Total Funds	Total Funds
		2023	2022
	Notes	£	£
Income
Voluntary income:
Donations	2	5,340	45
Income from charitable activities:
Soft play centre and café		106,217	78,994
Grants and furlough claims		500	15,934
Staff secondment income		-	2,460
Group payments		4,285	-
		_	_
Total Incoming Resources		£116,342	£97,433
		=======	=======
Expenditure
Charitable activities:
Operation of play area and café		114,664	95,456
		_	_
Total Expenditure		£114,664	£95,456
		=======	=======
Net Income / (Expenditure) for Year 5		1,678	1,977
Total funds brought forward		52,447	50,470
		_	_
Total Funds Carried Forward	11	£54,125	£52,447
		=======	=======

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

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

BALANCE SHEET AS AT 5 APRIL 2022

				2023		2022
	Notes		£	£	£	£
Fixed Assets
Tangible assets	7			12,873		17,064
Current Assets
Stock			250		250
Cash at bank and in hand		47,666			48,255
		_			_
		47,916			48,505
Creditors: Amounts falling
due within one year	8	(6,664)			(8,122)
		_			_
Net Current Assets				41,252		40,383
				_		_
Total Assets less current liabilities				54,125		57,447
Creditors: Amounts falling
Due after more than one year	9					(5,000)
				_		_
Net Assets				£54,125		£52,447
				=======		=======
The funds of the Charity:
Unrestricted income funds	10			£54,125		£52,447
				=======		=======

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

Notes to the Financial statements for the twelve-month period ended 5 April 2022

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

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

1.4 Resources expended

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the company.

1.5 Tangible fixed assets & depreciation

Play equipment - 10% straight line Fixtures, furniture & equipment - 10% straight line Catering equipment - 20% straight line Audio equipment - 20% straight line Other equipment - 20% straight line

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

			5.4.23		5.4.22
2.	Donations		£		£
	Other donations (designated fund)		5,340		45
			_		_
			5,340		45
			=======		=======
3.	Analysis of expenditure on charitable activities
		5.4.23		5.4.22
		Play area /	Total	Play area /	Total
		Café		Café
	Costs directly allocated to activities:
	Staff costs	60,088	60,088	50,735	50,735
	Café supplies	20,054	20,054	14,748	14,748
	Licence fee	9,583	9,583	10,000	10,000
	Cleaning and hygiene	3,371	3,371	2,185	2,185
	Rates	563	563	356	356
	Depreciation	5,567	5,567	5,557	5,557
	Governance costs	2,833	2,833	3,184	3,184
	Insurance	630	630	1,156	1,156
	Other direct costs	11,975	11,975	7,535	7,535
		_	_	_	_
	Total resources expended	£114,664	114,664	£95,456	£95,456
		=======	=======	=======	=======
4.	Analysis of Governance Costs
	Independent examiners fees		360		420
	Accountancy & bookkeepers fees		2,034		2,371
	Trustees insurance		439		393
			_		_
			£2,833		£3,184
			=======		=======
5.	Net Income
	This is after charging:
	Depreciation		5,567		5,557
	Independent examiners fee		360		420
			=======		=======

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2023

					2023		2022
6.	Analysis of staff costs				£		£
	Salaries and wages				59,375		50,054
	Pension costs				713		681
					=======		=======
7.	Tangible Fixed Assets
		Play	Kitchen	Fixtures,	Audio	Other	Total
		Equipment	Equipment	Furniture &	Equipment Equipment
				Equipment
	Cost
	At 6 April 2022	47,240	20,396	1,694	4,498	4,408	78,236
	Additions	-	-	927	-	449	1,376
		_	_	_	_ _		_
	At 5 April 2023	47,240	20,396	2,621	4,498	4,857	79,612
		=======	=======	=======	======= =======		=======
	Depreciation
	At 6 April 2022	31,842	20,395	1,139	4,497	3,299	61,172
	Charge for the period	4,724	-	262	-	581	5,567
		_	_	_	_ _		_
	At 5 April 2023	36,566	20,395	1,401	4,497	3,380	66,739
		=======	=======	=======	======= =======		=======
	Net Book Values
	As at 6 April 2022	£15,398	£1	£555	£1	£1,110	£17,064
		=======	=======	=======	======= =======		=======
	As at 5 April 2023	£10,674	£1	£1,220	£1	£977	£12,873
		=======	=======	=======	======= =======		=======
8.	Creditors: Amounts falling due within one year
	Trade creditors and accruals				2,362		4,092
	VAT & PAYE				4,302		4,030
					_		_
					£6,664		£8,122
					=======		=======

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2023

9.	Creditors: Amounts falling due after more than	Creditors: Amounts falling due after more than	one year
	Interest free unsecured loan			-	£5,000
				=======	=======
10.	Movement of funds for the period	ended 5 April	2023
		Brought fwd	Receipts	Payments	Balances c/fwd
		£	£	£	£
	General funds (free reserves)	£52,447	£116,342	£114,664	£54,125
		=======	=======	=======	=======
12.	Analysis of net assets between funds
			General	Designated	Total
			£	£	£
	Tangible fixed assets		12,873	-	12,873
	Cash at bank and in hand		47,666	-	47,666
	Other net current assets / (liabilities)		(6,414)	-	(6,414)
	Creditors of more than one year		-	-	-
			_	_	_
			£54,125	-	£54,125
			=======	=======	=======

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 S April 2023 which are set out on pages 3-15 Respertive responsibilities of the trustees and examinèr The charity's trustees are responsible for the preparation of the accounts. The charity'5 trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Act) and that an independent examination is neeLled. It is my responsib*lity to.. examine the account5 under section 145 of the 2011 Act., to follow the procedufes laid down in the General Directions given by the Chality 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 ComFlli5sion. 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 a5 trustees concerning any sijch matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no tspinion is given as to whether the accounts present a "true and fair view" and the report is limited to th05e Tnatters set out in the statement below. Independent examine¢s statement In connection with of my examination. no matter has come to my attention.. il which gives me reasonable cause to believe that, in any rnaterial respect. the requirements.. to keep proper accounting 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 accounts to be reached. S Hart FCCA Date