## **DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)**
## **REPORT AND FINANCIAL STATEMENTS**
**for the twelve-month period ended**
**5 APRIL 2024**
**Charity Number: 1166027 Company number: 09655340**
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
Report of the Trustees for the twelve-month period ended 5 April 2024 .. 3 Chair’s Report ........................................................................................................................ 3 Objectives and Activities ....................................................................................................... 4 Achievements and Performance ........................................................................................... 4 Financial review ..................................................................................................................... 6 Reserves Policy .............................................................................................................. 6 Investment Policy ........................................................................................................... 6 Structure, Governance and Management ............................................................................. 6 Governing Document ..................................................................................................... 6 Appointment of Trustees ................................................................................................ 6 Organisation ................................................................................................................... 7 Connected Charities & related parties ........................................................................... 7 Pay Policy for Staff ......................................................................................................... 7 Risk Management .......................................................................................................... 7 Reference and Administrative Information ............................................................................ 8 Exemptions from disclosure ........................................................................................... 8 Funds held as custodian trustee on behalf of others..................................................... 8 Trustees’ responsibilities in relation to the financial statements ................................... 8 Notes to the Financial statements for the twelve-month period ended 5 April 2024 ......... 12 1. Accounting Policies .................................................................................................. 12 1.1 Basis of preparation ............................................................................................... 12 1.2 Income .................................................................................................................... 12 1.3 Funds Structure ...................................................................................................... 12 1.4 Resources expended ............................................................................................. 12 1.5 Tangible fixed assets & depreciation ..................................................................... 12
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
## **Report of the Trustees for the twelve-month period ended 5 April 2024**
The Trustees present their Directors’ report and financial statements for the period ended 5 April 2024, 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**
On 4[th] July Dan’s Den celebrated its 8[th] birthday with a day of balloons, smartie buns, birthday colouring sheets and a bubble machine. It is heartening to see the business rising to the challenges and continue to deliver its charitable objectives, despite the difficult economic climate.
Heating problems continued to affect the facility, though thankfully with less disruption than the previous year. These were eventually resolved following a substantial investment by Christchurch. We are grateful for their support.
During the year the Trustees and Centre Manager continued to review policies and procedures. This included our Safeguarding Processes and how we can maintain food hygiene when other organisations are using the facility. Where necessary this work was done in conjunction with Christchurch and within the framework of the Methodist Safeguarding system.
Staffing was an issue during the year which had an impact on the delivery of some of our activities. A range of responsive solutions were employed, including short term contracts and casual workers. These solutions helped us to continue to deliver most of our outreach offer along with high standards of customer service. We have also found it difficult to find volunteers to replace those who have left due to age or health.
The staffing /volunteering issues along with the consequences of inflation increasing the price of commodities and the opposite pressures of the cost-of-living squeeze did have an effect on our finances. Ever mindful of the impact on families, we continued to ensure that, whilst in general menu prices went up, there were always low-cost options available and children’s meal prices were kept down. We also continued to have some low-cost sessions. Although a strong summer helped to maintain income, as the financial year finished the trustees identified the need to control staffing and other costs more closely.
The end of the year saw some changes. A new Centre Manager was appointed, starting on 1[st] April 2024. This was a promotion for our Outreach Worker Becky Lawson. Becky had been covering for Michelle when she was absent and was a finalist for Rising Star of the Year award at the Ilkley Business awards. Also towards the end of the year, trustees began to discuss recruiting new members to the group and dividing up responsibilities. Work started on a new business plan to ensure that Dan’s Den can continue to deliver outreach and remain financially sustainable. A grant was applied for to contribute to delivering outreach work.
_Christine Henney and Sarah Jowett, Joint Chairs of Trustees._
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **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.
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**
In terms of day to day activities Dan’s Den continued to deliver an attractive offer, which included the following:
- Parties –Dan’s Den won the Mumbler’s Best Party award for the 2[nd] year in a row;
- • Food – the menu was revised several times to maintain interest and to ensure that costs/prices were responsive to the changes in the economic environment;
- Pizza and play – a weekly after school session;
- Play session organisation - sessions continued to be offered both via online booking and walk in sessions.
Becky the outreach worker was required to cover for Centre Manager Michelle when she had to take time off. This and other staffing issues meant that delivering our outreach programme was a challenge. Despite this we continued to deliver the following regular Outreach activities:
- Toddler Tunes on Tuesday mornings – this free session was popular and well attended
- • Sensory sessions on Wednesdays. These free sessions were for babies aged 0-1 and were set up by Becky after receiving a £500 grant from ABCD Grants for equipment. They were always well attended and the feedback from parents was positive.
- Happy Hands craft session continued on Thursdays, supported by volunteers;
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
- Baby natal courses were delivered by a qualified Health Visitor. These are 5 week courses delivered with funding from the Rotary Club.
- To help with the cost-of-living crisis once a week we hold Dan’s deal sessions in the afternoon. These are a priced at half the normal entrance cost at £2.50 and includes a child’s meal
The partnership with Christchurch continues to be strong. Becky worked with the Children’s Youth and Families worker to plan and attend both SMILES and Messy Church sessions. (SMILES is a worship service for families who have children with special needs). Becky also worked with the Christchurch minister and family worker to plan and host sessions in Dan’s Den around Easter and harvest, plus nativity and Christingle services. Partnership with Christchurch during the year included:
- Easter - story, crafts, palm crosses (donated by Christchurch) and a donkey borrowed from the Otley Resource Centre. We also had Easter Chicks knitted by volunteers with a cream egg in for sale to raise donations, which were used for craft supplies.
- Christingle - we held a Christingle service in the Dan’s Den space with children making their own Christingle first.
- Nativity – a time of story, singing and crafts. We used a playmobile nativity set.
- Producing an information card for the Market Mission stand at Ilkley’s monthly market
- • To celebrate Ilkley Pride Dan’s Den worked with Christchurch and created a leaflet to put into a gift bag. This contained information about what we offer and our mission for inclusivity and welcome for everyone
- Becky compiled regular reports for the Christchurch Congregational Meeting
Dan’s Den has hosted visitors from other churches. The Methodist Recorder has expressed an interest in doing an article about DDAC.
Other seasonal events were held which did not have a specifically Christian focus. These included Pumpkin Carving held during October half term and a Christmas extravaganza, involving Santa visits and a Christmas themed session. To assist those experiencing the Cost of Living squeeze we held a regular session with a small £2.50 charge to see Santa and get a gift, this was designed to help families who can’t afford the more expensive Santa visits offered in our area. Summer sessions were once again held for reception starters. These sessions were run for 5 local primary schools and provided an opportunity for parents and children to meet up with other parents and children who were also starting at their school.
Partnership with other organisations continue to be an important way in which we deliver our mission. The following activities were delivered with partners:
- We continued to have sessions for children with SEN and their families held in conjunction with LS29. These were held every 2 weeks throughout the year, including term time and holidays, and provided a way for children and families to make and build connections in a supportive environment.
- The charity Moor Time, which holds short breaks for families who have children with SEN, held sessions in Dan’s Den for pre school children. Although these were run by Moor Time they were attended by the Outreach Worker to support and help build connections. Initially sessions were run fortnightly in term time but then moved to fortnightly in school holidays.
- We hosted a couple of work experience students from Ilkley Grammar school.
- Dan’s Den joined in with the annual Ilkley Christmas tree festival. Children made decorations to display on our tree at St Margaret’s Church.
- We provided a venue for Refugee Action Day in November, hosting groups of refugee families visiting the town for this event
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **Financial review**
The overall income for the twelve months was £118,166. Most of this was income in the form of takings from operating activities (soft play and catering services), which had increased by. £9,601 from the previous year. This reflects an increase in footfall and prices. No grants were received this year. Dan's Den received £2,060 from local volunteering organisations for group sessions (a decrease of £2,225 from the previous year).
The charity incurred expenses of £131,244 (an increase of £16,580 from the previous year). This increase reflects the effect of inflation on the cost of food and goods, and the raise in the living wage.
This year the charity returned a net operating deficit, after charging for depreciation, of £13,078 (compared to a surplus of £1,678 from the previous year). This deficit includes a charge for depreciation of £5957. 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.
Many thanks to the Treasurer Sarah Dybeck for her hard work in monitoring the business 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 £33,000 (increased from £29,000) based on the last 12 months of trading. The General Fund cash balance stood at £41,355 at 5 April 2024.
## _**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
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
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. 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 2023-2024 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.
## _**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.
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
## **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 (Joint chair) Dr SL Jowett (Joint chair) Mr SJ Worrall (Treasurer, resigned 5.7.23) Mrs RJ Wales-Smith Rev RR Topham Mr HC Burnham Mrs EA Haestier Prof MF Dixon Mrs CM Meredith 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).
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
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 ………17.9.2024………………….
And signed on its behalf.…………………………… Name:………Sarah Jowett………....
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **Statement of Financial Activities (including income and expenditure account) for the twelvemonth period ended 5 April 2024**
|||**Total Funds**|**Total Funds**|
|---|---|---|---|
|||**2024**|**2023**|
||**Notes**|**£**|**£**|
|**Income**||||
|Voluntary income:||||
|Donations|2|288|5,340|
|Income from charitable activities:||||
|Soft play centre and café||115,818|106,217|
|Grants and furlough claims||-|500|
|Staff secondment income||-|-|
|Room Hire||2,060|4,285|
|||_______|_______|
|**Total Incoming Resources**||£118,166|£116,342|
|||=======|=======|
|**Expenditure**||||
|Charitable activities:||||
|Operation of play area and café||131,244|114,664|
|||_______|_______|
|**Total Expenditure**||£131,244|£114,664|
|||=======|=======|
|**Net Income / (Expenditure) for Year**5||(13,078)|1,678|
|Total funds brought forward||52,148|52,447|
|||_______|_______|
|**Total Funds Carried Forward**|11|£39,070|£54,125|
|||=======|=======|
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **BALANCE SHEET AS AT 5 APRIL 2024**
|||||**2024**||**2023**|
|---|---|---|---|---|---|---|
||**Notes**||**£**|**£**|**£**|**£**|
|**Fixed Assets**|||||||
|Tangible assets|7|||6,916||12,873|
|**Current Assets**|||||||
|Stock|||250||250||
|Cash at bank and in hand||41,355|||47,666||
|||_______|||_______||
|||41,605|||47,916||
|**Creditors: Amounts falling**|||||||
|**due within one year**|8|(7,474)|||(6,664)||
|||_______|||_______||
|**Net Current Assets**||||34,131||41,252|
|||||_______||_______|
|**Total Assets less current liabilities**||||41,047||54,125|
|**Creditors: Amounts falling**|||||||
|**Due after more than one year**|9||||||
|||||_______||_______|
|**Net Assets**||||£41,047||£54,125|
|||||=======||=======|
|**The funds of the Charity:**|||||||
|Unrestricted income funds|10|||£41,047||£54,125|
|||||=======||=======|
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
## **Notes to the Financial statements for the twelve-month period ended 5 April 2024**
## **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
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
|||**5.4.24**||**5.4.23**|
|---|---|---|---|---|
|2.**Donations**||**£**||**£**|
|Other donations (designated fund)||288||5,340|
|||_______||_______|
|||288||5,340|
|||=======||=======|
|3.**Analysis of expenditure on charitable activities**|||||
||**5.4.24**||**5.4.23**||
||**Play area /**|**Total**|**Play area /**|**Total**|
||**Café**||**Café**||
|Costs directly allocated to activities:|||||
|Staff costs|74,085|74,085|60,088|60,088|
|Café supplies|21,631|21,631|20,054|20,054|
|Licence fee|12,000|12,000|9,583|9,583|
|Cleaning and hygiene|2,803|2,803|3,371|3,371|
|Rates|298|298|563|563|
|Depreciation|5,957|5,957|5,567|5,567|
|Governance costs|2,629|2,629|2,833|2,833|
|Insurance|701|701|630|630|
|Other direct costs|11,140|11,140|11,975|11,975|
||_______|_______|_______|_______|
|Total resources expended|£131,244|£131,244|£114,664|£114,664|
||=======|=======|=======|=======|
|4.**Analysis of Governance Costs**|||||
|Independent examiners fees||360||360|
|Accountancy & bookkeepers fees||1813||2,034|
|Trustees insurance||456||439|
|||_______||_______|
|||£2,629||£2,833|
|||=======||=======|
|5.**Net Income**|||||
|This is after charging:|||||
|Depreciation||5,957||5,567|
|Independent examiners fee||360||360|
|||=======||=======|
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
||**2024**|**2023**|
|---|---|---|
|6.**Analysis of staff costs**|**£**|**£**|
|Salaries and wages|73,184|59,375|
|Pension costs|901|713|
||=======|=======|
7. **Tangible Fixed Assets**
|||**Play**|**Kitchen**|**Fixtures,**|**Audio**|**Other**|**Total**|
|---|---|---|---|---|---|---|---|
||**Equipment**||**Equipment**|**Furniture &**|**Equipment Equipment**|||
|||||**Equipment**||||
|**Cost**||||||||
|At 6 April 2023||47,240|20,396|2,621|4,498|4,857|
79,612|
|Additions||-|-|-|-|-|
-|
||_______||_______|_______|_______ _______||_______|
|At 5 April 2024||47,240|20,396|2,621|4,498|4,857|
79,612|
||=======||=======|=======|======= =======||=======|
|**Depreciation**||||||||
|At 6 April 2023||36,566|20,395|1,401|4,497|3,880|
66,739|
|Charge for the period||4,724|-|262|-|971|
5,957|
||_______||_______|_______|_______ _______||_______|
|At 5 April 2024||41,290|20,395|1,663|4,497|4,851|
72,696|
||=======||=======|=======|======= =======||=======|
|**Net Book Values**||||||||
|As at 6 April 2023|£10,674||£1|£1,220|£1|£977|£12,873|
||=======||=======|=======|======= =======||=======|
|As at 5 April 2024||£5,950|£1|£958|£1|£6|
£6,916|
||=======||=======|=======|======= =======||=======|
|8.**Creditors: Amounts falling**||**due within one year**||||||
|Trade creditors and accruals|||||5,677||2,362|
|VAT & PAYE|||||1,797||4,302|
||||||_______||_______|
||||||£7,474||£6,664|
||||||=======||=======|
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
|9.|**Creditors: Amounts falling due after more than**|**Creditors: Amounts falling due after more than**|**one year**|||
|---|---|---|---|---|---|
||Interest free unsecured loan|||-|-|
|||||=======|=======|
|10.|**Movement of funds for the period**|**ended 5 April**|**2024**|||
|||**Brought fwd**|**Receipts**|**Payments**|**Balances c/fwd**|
|||**£**|**£**|**£**|**£**|
||General funds (free reserves)|£54,125|£118,166|£131,244|£41,047|
|||=======|=======|=======|=======|
|12.|**Analysis of net assets between funds**|||||
||||**General**|**Designated**|**Total**|
||||**£**|**£**|**£**|
||Tangible fixed assets||6,916|-|6,916|
||Cash at bank and in hand||41,355|-|41,355|
||Other net current assets / (liabilities)||(7,224)|-|(7,224)|
||Creditors of more than one year||-|-|-|
||||_______|_______|_______|
||||£41,047|-|£41,047|
||||=======|=======|=======|
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## **DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)**
## **REPORT AND FINANCIAL STATEMENTS**
**for the twelve-month period ended**
**5 APRIL 2024**
**Charity Number: 1166027 Company number: 09655340**
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
Report of the Trustees for the twelve-month period ended 5 April 2024 .. 3 Chair’s Report ........................................................................................................................ 3 Objectives and Activities ....................................................................................................... 4 Achievements and Performance ........................................................................................... 4 Financial review ..................................................................................................................... 6 Reserves Policy .............................................................................................................. 6 Investment Policy ........................................................................................................... 6 Structure, Governance and Management ............................................................................. 6 Governing Document ..................................................................................................... 6 Appointment of Trustees ................................................................................................ 6 Organisation ................................................................................................................... 7 Connected Charities & related parties ........................................................................... 7 Pay Policy for Staff ......................................................................................................... 7 Risk Management .......................................................................................................... 7 Reference and Administrative Information ............................................................................ 8 Exemptions from disclosure ........................................................................................... 8 Funds held as custodian trustee on behalf of others..................................................... 8 Trustees’ responsibilities in relation to the financial statements ................................... 8 Notes to the Financial statements for the twelve-month period ended 5 April 2024 ......... 12 1. Accounting Policies .................................................................................................. 12 1.1 Basis of preparation ............................................................................................... 12 1.2 Income .................................................................................................................... 12 1.3 Funds Structure ...................................................................................................... 12 1.4 Resources expended ............................................................................................. 12 1.5 Tangible fixed assets & depreciation ..................................................................... 12
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
## **Report of the Trustees for the twelve-month period ended 5 April 2024**
The Trustees present their Directors’ report and financial statements for the period ended 5 April 2024, 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**
On 4[th] July Dan’s Den celebrated its 8[th] birthday with a day of balloons, smartie buns, birthday colouring sheets and a bubble machine. It is heartening to see the business rising to the challenges and continue to deliver its charitable objectives, despite the difficult economic climate.
Heating problems continued to affect the facility, though thankfully with less disruption than the previous year. These were eventually resolved following a substantial investment by Christchurch. We are grateful for their support.
During the year the Trustees and Centre Manager continued to review policies and procedures. This included our Safeguarding Processes and how we can maintain food hygiene when other organisations are using the facility. Where necessary this work was done in conjunction with Christchurch and within the framework of the Methodist Safeguarding system.
Staffing was an issue during the year which had an impact on the delivery of some of our activities. A range of responsive solutions were employed, including short term contracts and casual workers. These solutions helped us to continue to deliver most of our outreach offer along with high standards of customer service. We have also found it difficult to find volunteers to replace those who have left due to age or health.
The staffing /volunteering issues along with the consequences of inflation increasing the price of commodities and the opposite pressures of the cost-of-living squeeze did have an effect on our finances. Ever mindful of the impact on families, we continued to ensure that, whilst in general menu prices went up, there were always low-cost options available and children’s meal prices were kept down. We also continued to have some low-cost sessions. Although a strong summer helped to maintain income, as the financial year finished the trustees identified the need to control staffing and other costs more closely.
The end of the year saw some changes. A new Centre Manager was appointed, starting on 1[st] April 2024. This was a promotion for our Outreach Worker Becky Lawson. Becky had been covering for Michelle when she was absent and was a finalist for Rising Star of the Year award at the Ilkley Business awards. Also towards the end of the year, trustees began to discuss recruiting new members to the group and dividing up responsibilities. Work started on a new business plan to ensure that Dan’s Den can continue to deliver outreach and remain financially sustainable. A grant was applied for to contribute to delivering outreach work.
_Christine Henney and Sarah Jowett, Joint Chairs of Trustees._
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **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.
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**
In terms of day to day activities Dan’s Den continued to deliver an attractive offer, which included the following:
- Parties –Dan’s Den won the Mumbler’s Best Party award for the 2[nd] year in a row;
- • Food – the menu was revised several times to maintain interest and to ensure that costs/prices were responsive to the changes in the economic environment;
- Pizza and play – a weekly after school session;
- Play session organisation - sessions continued to be offered both via online booking and walk in sessions.
Becky the outreach worker was required to cover for Centre Manager Michelle when she had to take time off. This and other staffing issues meant that delivering our outreach programme was a challenge. Despite this we continued to deliver the following regular Outreach activities:
- Toddler Tunes on Tuesday mornings – this free session was popular and well attended
- • Sensory sessions on Wednesdays. These free sessions were for babies aged 0-1 and were set up by Becky after receiving a £500 grant from ABCD Grants for equipment. They were always well attended and the feedback from parents was positive.
- Happy Hands craft session continued on Thursdays, supported by volunteers;
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
- Baby natal courses were delivered by a qualified Health Visitor. These are 5 week courses delivered with funding from the Rotary Club.
- To help with the cost-of-living crisis once a week we hold Dan’s deal sessions in the afternoon. These are a priced at half the normal entrance cost at £2.50 and includes a child’s meal
The partnership with Christchurch continues to be strong. Becky worked with the Children’s Youth and Families worker to plan and attend both SMILES and Messy Church sessions. (SMILES is a worship service for families who have children with special needs). Becky also worked with the Christchurch minister and family worker to plan and host sessions in Dan’s Den around Easter and harvest, plus nativity and Christingle services. Partnership with Christchurch during the year included:
- Easter - story, crafts, palm crosses (donated by Christchurch) and a donkey borrowed from the Otley Resource Centre. We also had Easter Chicks knitted by volunteers with a cream egg in for sale to raise donations, which were used for craft supplies.
- Christingle - we held a Christingle service in the Dan’s Den space with children making their own Christingle first.
- Nativity – a time of story, singing and crafts. We used a playmobile nativity set.
- Producing an information card for the Market Mission stand at Ilkley’s monthly market
- • To celebrate Ilkley Pride Dan’s Den worked with Christchurch and created a leaflet to put into a gift bag. This contained information about what we offer and our mission for inclusivity and welcome for everyone
- Becky compiled regular reports for the Christchurch Congregational Meeting
Dan’s Den has hosted visitors from other churches. The Methodist Recorder has expressed an interest in doing an article about DDAC.
Other seasonal events were held which did not have a specifically Christian focus. These included Pumpkin Carving held during October half term and a Christmas extravaganza, involving Santa visits and a Christmas themed session. To assist those experiencing the Cost of Living squeeze we held a regular session with a small £2.50 charge to see Santa and get a gift, this was designed to help families who can’t afford the more expensive Santa visits offered in our area. Summer sessions were once again held for reception starters. These sessions were run for 5 local primary schools and provided an opportunity for parents and children to meet up with other parents and children who were also starting at their school.
Partnership with other organisations continue to be an important way in which we deliver our mission. The following activities were delivered with partners:
- We continued to have sessions for children with SEN and their families held in conjunction with LS29. These were held every 2 weeks throughout the year, including term time and holidays, and provided a way for children and families to make and build connections in a supportive environment.
- The charity Moor Time, which holds short breaks for families who have children with SEN, held sessions in Dan’s Den for pre school children. Although these were run by Moor Time they were attended by the Outreach Worker to support and help build connections. Initially sessions were run fortnightly in term time but then moved to fortnightly in school holidays.
- We hosted a couple of work experience students from Ilkley Grammar school.
- Dan’s Den joined in with the annual Ilkley Christmas tree festival. Children made decorations to display on our tree at St Margaret’s Church.
- We provided a venue for Refugee Action Day in November, hosting groups of refugee families visiting the town for this event
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **Financial review**
The overall income for the twelve months was £118,166. Most of this was income in the form of takings from operating activities (soft play and catering services), which had increased by. £9,601 from the previous year. This reflects an increase in footfall and prices. No grants were received this year. Dan's Den received £2,060 from local volunteering organisations for group sessions (a decrease of £2,225 from the previous year).
The charity incurred expenses of £131,244 (an increase of £16,580 from the previous year). This increase reflects the effect of inflation on the cost of food and goods, and the raise in the living wage.
This year the charity returned a net operating deficit, after charging for depreciation, of £13,078 (compared to a surplus of £1,678 from the previous year). This deficit includes a charge for depreciation of £5957. 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.
Many thanks to the Treasurer Sarah Dybeck for her hard work in monitoring the business 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 £33,000 (increased from £29,000) based on the last 12 months of trading. The General Fund cash balance stood at £41,355 at 5 April 2024.
## _**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
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
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. 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 2023-2024 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.
## _**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.
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
## **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 (Joint chair) Dr SL Jowett (Joint chair) Mr SJ Worrall (Treasurer, resigned 5.7.23) Mrs RJ Wales-Smith Rev RR Topham Mr HC Burnham Mrs EA Haestier Prof MF Dixon Mrs CM Meredith 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).
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
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 ………17.9.2024………………….
And signed on its behalf.…………………………… Name:………Sarah Jowett………....
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **Statement of Financial Activities (including income and expenditure account) for the twelvemonth period ended 5 April 2024**
|||**Total Funds**|**Total Funds**|
|---|---|---|---|
|||**2024**|**2023**|
||**Notes**|**£**|**£**|
|**Income**||||
|Voluntary income:||||
|Donations|2|288|5,340|
|Income from charitable activities:||||
|Soft play centre and café||115,818|106,217|
|Grants and furlough claims||-|500|
|Staff secondment income||-|-|
|Room Hire||2,060|4,285|
|||_______|_______|
|**Total Incoming Resources**||£118,166|£116,342|
|||=======|=======|
|**Expenditure**||||
|Charitable activities:||||
|Operation of play area and café||131,244|114,664|
|||_______|_______|
|**Total Expenditure**||£131,244|£114,664|
|||=======|=======|
|**Net Income / (Expenditure) for Year**5||(13,078)|1,678|
|Total funds brought forward||52,148|52,447|
|||_______|_______|
|**Total Funds Carried Forward**|11|£39,070|£54,125|
|||=======|=======|
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
## **BALANCE SHEET AS AT 5 APRIL 2024**
|||||**2024**||**2023**|
|---|---|---|---|---|---|---|
||**Notes**||**£**|**£**|**£**|**£**|
|**Fixed Assets**|||||||
|Tangible assets|7|||6,916||12,873|
|**Current Assets**|||||||
|Stock|||250||250||
|Cash at bank and in hand||41,355|||47,666||
|||_______|||_______||
|||41,605|||47,916||
|**Creditors: Amounts falling**|||||||
|**due within one year**|8|(7,474)|||(6,664)||
|||_______|||_______||
|**Net Current Assets**||||34,131||41,252|
|||||_______||_______|
|**Total Assets less current liabilities**||||41,047||54,125|
|**Creditors: Amounts falling**|||||||
|**Due after more than one year**|9||||||
|||||_______||_______|
|**Net Assets**||||£41,047||£54,125|
|||||=======||=======|
|**The funds of the Charity:**|||||||
|Unrestricted income funds|10|||£41,047||£54,125|
|||||=======||=======|
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
- Report of the trustees for the twelve month period ended 5 April 2024
## **Notes to the Financial statements for the twelve-month period ended 5 April 2024**
## **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
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
|||**5.4.24**||**5.4.23**|
|---|---|---|---|---|
|2.**Donations**||**£**||**£**|
|Other donations (designated fund)||288||5,340|
|||_______||_______|
|||288||5,340|
|||=======||=======|
|3.**Analysis of expenditure on charitable activities**|||||
||**5.4.24**||**5.4.23**||
||**Play area /**|**Total**|**Play area /**|**Total**|
||**Café**||**Café**||
|Costs directly allocated to activities:|||||
|Staff costs|74,085|74,085|60,088|60,088|
|Café supplies|21,631|21,631|20,054|20,054|
|Licence fee|12,000|12,000|9,583|9,583|
|Cleaning and hygiene|2,803|2,803|3,371|3,371|
|Rates|298|298|563|563|
|Depreciation|5,957|5,957|5,567|5,567|
|Governance costs|2,629|2,629|2,833|2,833|
|Insurance|701|701|630|630|
|Other direct costs|11,140|11,140|11,975|11,975|
||_______|_______|_______|_______|
|Total resources expended|£131,244|£131,244|£114,664|£114,664|
||=======|=======|=======|=======|
|4.**Analysis of Governance Costs**|||||
|Independent examiners fees||360||360|
|Accountancy & bookkeepers fees||1813||2,034|
|Trustees insurance||456||439|
|||_______||_______|
|||£2,629||£2,833|
|||=======||=======|
|5.**Net Income**|||||
|This is after charging:|||||
|Depreciation||5,957||5,567|
|Independent examiners fee||360||360|
|||=======||=======|
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
||**2024**|**2023**|
|---|---|---|
|6.**Analysis of staff costs**|**£**|**£**|
|Salaries and wages|73,184|59,375|
|Pension costs|901|713|
||=======|=======|
7. **Tangible Fixed Assets**
|||**Play**|**Kitchen**|**Fixtures,**|**Audio**|**Other**|**Total**|
|---|---|---|---|---|---|---|---|
||**Equipment**||**Equipment**|**Furniture &**|**Equipment Equipment**|||
|||||**Equipment**||||
|**Cost**||||||||
|At 6 April 2023||47,240|20,396|2,621|4,498|4,857|
79,612|
|Additions||-|-|-|-|-|
-|
||_______||_______|_______|_______ _______||_______|
|At 5 April 2024||47,240|20,396|2,621|4,498|4,857|
79,612|
||=======||=======|=======|======= =======||=======|
|**Depreciation**||||||||
|At 6 April 2023||36,566|20,395|1,401|4,497|3,880|
66,739|
|Charge for the period||4,724|-|262|-|971|
5,957|
||_______||_______|_______|_______ _______||_______|
|At 5 April 2024||41,290|20,395|1,663|4,497|4,851|
72,696|
||=======||=======|=======|======= =======||=======|
|**Net Book Values**||||||||
|As at 6 April 2023|£10,674||£1|£1,220|£1|£977|£12,873|
||=======||=======|=======|======= =======||=======|
|As at 5 April 2024||£5,950|£1|£958|£1|£6|
£6,916|
||=======||=======|=======|======= =======||=======|
|8.**Creditors: Amounts falling**||**due within one year**||||||
|Trade creditors and accruals|||||5,677||2,362|
|VAT & PAYE|||||1,797||4,302|
||||||_______||_______|
||||||£7,474||£6,664|
||||||=======||=======|
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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)
## - Report of the trustees for the twelve month period ended 5 April 2024
|9.|**Creditors: Amounts falling due after more than**|**Creditors: Amounts falling due after more than**|**one year**|||
|---|---|---|---|---|---|
||Interest free unsecured loan|||-|-|
|||||=======|=======|
|10.|**Movement of funds for the period**|**ended 5 April**|**2024**|||
|||**Brought fwd**|**Receipts**|**Payments**|**Balances c/fwd**|
|||**£**|**£**|**£**|**£**|
||General funds (free reserves)|£54,125|£118,166|£131,244|£41,047|
|||=======|=======|=======|=======|
|12.|**Analysis of net assets between funds**|||||
||||**General**|**Designated**|**Total**|
||||**£**|**£**|**£**|
||Tangible fixed assets||6,916|-|6,916|
||Cash at bank and in hand||41,355|-|41,355|
||Other net current assets / (liabilities)||(7,224)|-|(7,224)|
||Creditors of more than one year||-|-|-|
||||_______|_______|_______|
||||£41,047|-|£41,047|
||||=======|=======|=======|
15
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 2024 which are set out on pages
3-15
Respective responsibilities of the trustees and examiner
The charity's 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 144(2) 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 General Directions given by the Charity Commission under section
145 (5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention
Basis of independent examiner's 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 comparison 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 examiner's statement
In connection with of my examination, no matter has come to my attention:
l) which gives me reasonable cause to believe that, in any material 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
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.
1,, [2¥
S Hart FCCA
Date