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2025-04-05-accounts

113252

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

for the twelve-month period ended

5 APRIL 2025

Charity Number: 1166027 Company number: 09655340

1

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

- Report of the trustees and Financial Statement for the twelve month period ended 5 April 2025

Report of the Trustees for the twelve-month period ended 5 April 2025 .. 3

Chair’s Report ................................................................................................. 3
Objectives and Activities .................................................................................. 3
Achievements and Performance ...................................................................... 4
Financial review ............................................................................................... 4
Reserves Policy ............................................................................................... 6
Investment Policy ............................................................................................ 6
Structure, Governance and Management ................................................................ 7
Governing Document ....................................................................................... 7
Appointment of Trustees .................................................................................. 7
Organisation .................................................................................................... 7
Connected Charities & related parties ............................................................. 7
Pay Policy for Staff .......................................................................................... 7
Risk Management ............................................................................................ 8
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 ......................10
Statement of Financial Activities for the twelve-month period ended 5
April 2025 .......................................................................................... 11
Balance Sheet as at 5 April 2025 ............................................................................12
Notes to the Financial statements for the twelve-month period ended 5 April 2025.13
1. Accounting Policies ....................................................................................13
2.
Donations ..............................................................................................14
3.
Analysis of expenditure on charitable activities ......................................14
4.
Analysis of Governance Costs ...............................................................14
5.
Net Income ............................................................................................14
6.
Analysis of staff costs ............................................................................15
7.
Tangible Fixed Assets ...........................................................................15
8.
Creditors: Amounts falling due within one year ......................................15
9.
Creditors: Amounts falling due after more than one year .......................15
10.
Movement of funds for the period ended 5 April 2024 ............................15
11.
Analysis of net assets between funds ....................................................16

2

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the Trustees for the twelve-month period ended 5 April 2025

The Trustees present their directors’ report and financial statements for the period ended 5 April 2025, 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 year has seen consolidation of the work started in 2024 under our new centre manager Becky Lawson. Becky was originally appointed as our outreach worker and subsequently acted up as centre manager to cover staff absence in 2023. Becky has worked with the trustees she has continued to review, update and enact policies and procedures, and has played a key role working on a new business plan with a Trustee sub group, which has made changes to our staffing structure and session programme to ensure we are on a sustainable trajectory whilst maintaining our outreach and other charitable objectives. A successful grant application was made to the United Reformed Church for three years of funding towards outreach work and we are grateful to have received the first tranche of funds in September 2024.

The relationship with Christchurch remains on a solid footing with good working relationships and support. We are particularly grateful for the new heating system which is efficient and reliable and has meant we have avoided the unplanned closures which disrupted some of our busiest weeks in previous years.

We were extremely saddened by the sudden death of one of our longstanding trustees and volunteers, Hetley Burnham, who had been a staunch supporter of Dan’s Den at Christchurch since its inception. His wise words, kind and cheerful demeanour and practical support will be greatly missed.

We look forward to our 10[th] anniversary celebrations in 2025. We are planning a party to mark the event and will be making some applications to local and national charities for grants to support a revamp of the playframe and some of the other furnishings, and to continue to offer our outreach to support those in need in our community. As we do so we are grateful for the support we have already received and are pleased to be able to say that we are a valued asset to the community of Ilkley and beyond.

Christine Henney and Sarah Jowett, Joint Chairs 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:

3

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

- Report of the trustees for the twelve month period ended 5 April 2025

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 continue 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 8 paid staff, all working less than full time, are supported by diverse group of volunteers aged 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 for those over 21.

Achievements and Performance

We continue to provide our day-to-day offer, which includes:

We have had a change in management seeing Becky who was our outreach worker step up to centre manager. This along with a need to control costs required us to look at our business model, especially our staffing levels, and led to the outreach work being undertaken by both Becky and other members of the staffing team. After a period of readjustment, we were still able to deliver the following regular Outreach activities:

4

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

fortnightly offer that had been offered previously. These sessions are consistently attended and are invaluable for local children with Special Educational Needs, offering a safe space to play and opportunities to meet with others in similar positions.

The partnership with Christchurch continues to be strong. Becky and other staff members work 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 as well as offering Nativity and Christingle services. All this work was supported by the grant from the URC. Partnership with Christchurch during the year included:

Dan’s Den has hosted visitors from other churches. A particular highlight was a visit from The Methodist Recorder who interviewed Becky, the Children’s Youth and Families worker and Minister from Christchurch. An article was written and published in the Methodist Recorder about the work of Dan’s Den at Christchurch.

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, which included Santa visits and a Christmas themed session. To assist those experiencing the Costof-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 children starting at 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:

5

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

We are proud to have been able to continue to offer our ‘Soft Play with a Warm Heart’, offering an inclusive welcome to families in Ilkley throughout the financial year.

Financial review

The overall income for the twelve months was £120,873, a 2% increase on the previous year. Most of this was income in the form of takings from operating activities (soft play and catering services), but also included a charitable donation from the United Reformed Church towards delivering outreach activities. Dan's Den received £1,339 from local volunteering organisations for group sessions (a decrease of £721 from the previous year).

The charity incurred expenses of £125,086 (a decrease of £6,158 from the previous year). This decrease predominantly reflects lower staffing costs related to the introduction of a new business plan at the beginning of the year which streamlined staff and focused on day-to-day efficiencies. There was an average of 8 part time employees this year (compared to 10 in the previous year). As footfall declined, the provision for food was adjusted, which reduced the overall café costs.

This year the charity returned a net operating deficit, after charging for depreciation, of £4,214 (compared to a deficit of £13,078 from the previous year). This deficit includes a charge for depreciation of £5,137. 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 £31,000 (decreased from £33,000) based on the last 12 months of trading. The General Fund cash balance stood at £39,485 at 5 April 2025.

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.

6

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

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. 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 2024-2025 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. A small group of trustees met to review and update the business plan at the start of 2024 and have subsequently met to monitor the financial position. Similarly a small group of trustees has been working on marketing and grant applications.

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, Candlelighters and Dan’s Den. We are a collection point for Bradford Baby Bank.

Pay Policy for Staff

Paid staff members are appointed on a pay scale at or above the real living wage for those 21 years of age or over, at a level in line with prevailing market conditions and akin to the salaries

7

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

- Report of the trustees for the twelve month period ended 5 April 2025

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 wage which is published in November each year with recommendations that it is introduced by 1[st] May the following year 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. 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.

8

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Reference and Administrative Information

Charity Name: Charity Registration Number: 1166027 Company registration number: 09655340 Registered Office and operational address: Christchurch 21 The Grove Ilkley West Yorkshire LS29 9LW

Dan’s Den at Christchurch

Directors & Trustees: Mrs CL Henney (Joint chair) Dr SL Jowett (Joint chair) Mrs S Dybeck (Treasurer) Mrs RJ Wales-Smith Rev RR Topham (retired 1.8.25) Mr HC Burnham (RIP 14.2.25) Mrs EA Haestier Prof MF Dixon Mrs CM Meredith Mr DA Shaw (appointed 3.12.24)

Independent Examiner:

S Hart ACCA Hart Wright Accounting Ltd Chartered Certified Accountants 24 Hall Drive Keighley West Yorkshire BD21 7NH

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.

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

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).

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:

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 …24/9/2025……………………….

And signed on its behalf.…………………………… Sarah Jowett

……………………………. and Christine Henney (Co- chairs)

10

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2025

Total Funds Total Funds
2025 2024
Notes £ £
Income
Voluntary income:
Donations 2 6,282 288
Income from charitable activities:
Soft play centre and café 113,252 115,818
Grants and furlough claims - -
Staff secondment income - -
Room Hire 1,339 2,060
_ _
Total Incoming Resources £120,873 £118,166
======= =======
Expenditure
Charitable activities:
Operation of play area and café 125,086 131,244
_ _
Total Expenditure £125,086 £131,244
======= =======
Net Income / (Expenditure) for Year5 (4,214) (13,078)
Total funds brought forward 41,047 54,125
_ _
Total Funds Carried Forward 11 £36,833 £41,047
======= =======

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

11

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Balance Sheet as at 5 April 2025

2025 2024
Notes
£		 £ £ £
Fixed Assets
Tangible assets 7 2,493 6,916
Current Assets
Stock 250 250
Prepayments 1,117
Cash at bank and in hand 39,485 41,355
_ _
40,852 41,605
Creditors: Amounts falling
due within one year 8 (6,512) (7,474)
_ _
Net Current Assets 34,340 34,131
_ _
Total Assets less current liabilities 36,833 41,047
Creditors: Amounts falling
Due after more than one year9 - -
_ _
Net Assets £36,833 £41,047
======= =======
The funds of the Charity:
Unrestricted income funds 10 £36,833 £41,047
======= =======

12

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Notes to the Financial statements for the twelve-month period ended 5 April 2025

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

13

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

5.4.25 (£) 5.4.24 (£)

2. Donations
Unrestricted donations 170 288
Other donations (designated funds) 6,112 -
_ _
6,282 288
======= =======

During the year, Dan's Den at Christchurch received a designated grant of £6112 for Outreach Work. £3250 was spent in line with this designation supporting various outreach activities offered by the charity.

3. Analysis of expenditure on charitable activities

Costs directly allocated to activities:
Staff costs 71,914 74,085
Café supplies 20,389 21,631
Licence fee 12,000 12,000
Cleaning and hygiene 3,049 2,803
Rates 317 298
Depreciation 5,137 5,957
Governance costs 3,484 2,629
Insurance 750 701
Other direct costs 8,046 11,140
_ _
Total resources expended £125,086 £131,244
======= =======
4.
Analysis of Governance Costs
Independent examiners fees 360 360
Accountancy & bookkeepers fees 2,632 1,813
Trustees insurance 491 456
_ _
£3,483 £2,629
======= =======
5.
Net Income
This is after charging:
Depreciation 5,137 5,957
Independent examiners fee 360 360
======= =======

14

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

6.
Analysis of staff costs
Salaries and wages 71,005 73,184
Pension costs 908 901
======= =======
7.
Tangible Fixed Assets
Play Kitchen Fixtures, Audio Other Total
Equipment Equipment Furniture & Equipment Equipment
Equipment
Cost
At 6 April 2024 47,240 20,396 2,621 4,498 4,857
79,612
Additions - 714 - - -
714
_ _ _ _ _ _
At 5 April 2025 47,240 21,110 2,621 4,498 4,857
80,326
======= ======= ======= ======= ======= =======
Depreciation
At 6 April 2024 41,290 20,395 1,663 4,497 4,851
72,696
Charge for the period 4,724 144 262 1 6
5,137
_ _ _ _ _ _
At 5 April 2025 46,014 20,539 1,925 4,498 4,857
77,833
======= ======= ======= ======= ======= =======
Net Book Values
As at 6 April 2024 £5,950 £1 £958 £1 £6
£6,916
======= ======= ======= ======= ======= =======
As at 5 April 2025 £1,226 £571 £696 £0 £0
£2,493
======= ======= ======= ======= ======= =======
8.
Creditors: Amounts falling due		 within one year
5.4.25 (£) 5.4.24 (£)
Trade creditors and accruals 4,980 5,677
VAT & PAYE 1,532 1,797
_ _
£6,512 £7,474
======= =======
9.
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
£ £ £ £

15

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

General funds (free reserves) £41,047
£120,872		 £125,086 £36,833
=======
=======		 ======= =======
11. Analysis of net assets between funds
General (£) Designated (£) Total (£)
Tangible fixed assets 2,493 - 2,493
Cash at bank and in hand 36,623 2,862 39,485
Other net current assets / (liabilities) (5,145) - (5145)
Creditors of more than one year - - -
_ _ _
£33,971 2,862 £36,833
======= ======= =======

16

113252

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

for the twelve-month period ended

5 APRIL 2025

Charity Number: 1166027 Company number: 09655340

1

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

- Report of the trustees and Financial Statement for the twelve month period ended 5 April 2025

Report of the Trustees for the twelve-month period ended 5 April 2025 .. 3

Chair’s Report ................................................................................................. 3
Objectives and Activities .................................................................................. 3
Achievements and Performance ...................................................................... 4
Financial review ............................................................................................... 4
Reserves Policy ............................................................................................... 6
Investment Policy ............................................................................................ 6
Structure, Governance and Management ................................................................ 7
Governing Document ....................................................................................... 7
Appointment of Trustees .................................................................................. 7
Organisation .................................................................................................... 7
Connected Charities & related parties ............................................................. 7
Pay Policy for Staff .......................................................................................... 7
Risk Management ............................................................................................ 8
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 ......................10
Statement of Financial Activities for the twelve-month period ended 5
April 2025 .......................................................................................... 11
Balance Sheet as at 5 April 2025 ............................................................................12
Notes to the Financial statements for the twelve-month period ended 5 April 2025.13
1. Accounting Policies ....................................................................................13
2.
Donations ..............................................................................................14
3.
Analysis of expenditure on charitable activities ......................................14
4.
Analysis of Governance Costs ...............................................................14
5.
Net Income ............................................................................................14
6.
Analysis of staff costs ............................................................................15
7.
Tangible Fixed Assets ...........................................................................15
8.
Creditors: Amounts falling due within one year ......................................15
9.
Creditors: Amounts falling due after more than one year .......................15
10.
Movement of funds for the period ended 5 April 2024 ............................15
11.
Analysis of net assets between funds ....................................................16

2

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Report of the Trustees for the twelve-month period ended 5 April 2025

The Trustees present their directors’ report and financial statements for the period ended 5 April 2025, 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 year has seen consolidation of the work started in 2024 under our new centre manager Becky Lawson. Becky was originally appointed as our outreach worker and subsequently acted up as centre manager to cover staff absence in 2023. Becky has worked with the trustees she has continued to review, update and enact policies and procedures, and has played a key role working on a new business plan with a Trustee sub group, which has made changes to our staffing structure and session programme to ensure we are on a sustainable trajectory whilst maintaining our outreach and other charitable objectives. A successful grant application was made to the United Reformed Church for three years of funding towards outreach work and we are grateful to have received the first tranche of funds in September 2024.

The relationship with Christchurch remains on a solid footing with good working relationships and support. We are particularly grateful for the new heating system which is efficient and reliable and has meant we have avoided the unplanned closures which disrupted some of our busiest weeks in previous years.

We were extremely saddened by the sudden death of one of our longstanding trustees and volunteers, Hetley Burnham, who had been a staunch supporter of Dan’s Den at Christchurch since its inception. His wise words, kind and cheerful demeanour and practical support will be greatly missed.

We look forward to our 10[th] anniversary celebrations in 2025. We are planning a party to mark the event and will be making some applications to local and national charities for grants to support a revamp of the playframe and some of the other furnishings, and to continue to offer our outreach to support those in need in our community. As we do so we are grateful for the support we have already received and are pleased to be able to say that we are a valued asset to the community of Ilkley and beyond.

Christine Henney and Sarah Jowett, Joint Chairs 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:

3

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

- Report of the trustees for the twelve month period ended 5 April 2025

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 continue 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 8 paid staff, all working less than full time, are supported by diverse group of volunteers aged 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 for those over 21.

Achievements and Performance

We continue to provide our day-to-day offer, which includes:

We have had a change in management seeing Becky who was our outreach worker step up to centre manager. This along with a need to control costs required us to look at our business model, especially our staffing levels, and led to the outreach work being undertaken by both Becky and other members of the staffing team. After a period of readjustment, we were still able to deliver the following regular Outreach activities:

4

DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

fortnightly offer that had been offered previously. These sessions are consistently attended and are invaluable for local children with Special Educational Needs, offering a safe space to play and opportunities to meet with others in similar positions.

The partnership with Christchurch continues to be strong. Becky and other staff members work 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 as well as offering Nativity and Christingle services. All this work was supported by the grant from the URC. Partnership with Christchurch during the year included:

Dan’s Den has hosted visitors from other churches. A particular highlight was a visit from The Methodist Recorder who interviewed Becky, the Children’s Youth and Families worker and Minister from Christchurch. An article was written and published in the Methodist Recorder about the work of Dan’s Den at Christchurch.

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, which included Santa visits and a Christmas themed session. To assist those experiencing the Costof-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 children starting at 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:

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

We are proud to have been able to continue to offer our ‘Soft Play with a Warm Heart’, offering an inclusive welcome to families in Ilkley throughout the financial year.

Financial review

The overall income for the twelve months was £120,873, a 2% increase on the previous year. Most of this was income in the form of takings from operating activities (soft play and catering services), but also included a charitable donation from the United Reformed Church towards delivering outreach activities. Dan's Den received £1,339 from local volunteering organisations for group sessions (a decrease of £721 from the previous year).

The charity incurred expenses of £125,086 (a decrease of £6,158 from the previous year). This decrease predominantly reflects lower staffing costs related to the introduction of a new business plan at the beginning of the year which streamlined staff and focused on day-to-day efficiencies. There was an average of 8 part time employees this year (compared to 10 in the previous year). As footfall declined, the provision for food was adjusted, which reduced the overall café costs.

This year the charity returned a net operating deficit, after charging for depreciation, of £4,214 (compared to a deficit of £13,078 from the previous year). This deficit includes a charge for depreciation of £5,137. 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 £31,000 (decreased from £33,000) based on the last 12 months of trading. The General Fund cash balance stood at £39,485 at 5 April 2025.

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.

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

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. 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 2024-2025 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. A small group of trustees met to review and update the business plan at the start of 2024 and have subsequently met to monitor the financial position. Similarly a small group of trustees has been working on marketing and grant applications.

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, Candlelighters and Dan’s Den. We are a collection point for Bradford Baby Bank.

Pay Policy for Staff

Paid staff members are appointed on a pay scale at or above the real living wage for those 21 years of age or over, at a level in line with prevailing market conditions and akin to the salaries

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

- Report of the trustees for the twelve month period ended 5 April 2025

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 wage which is published in November each year with recommendations that it is introduced by 1[st] May the following year 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. 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)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Reference and Administrative Information

Charity Name: Charity Registration Number: 1166027 Company registration number: 09655340 Registered Office and operational address: Christchurch 21 The Grove Ilkley West Yorkshire LS29 9LW

Dan’s Den at Christchurch

Directors & Trustees: Mrs CL Henney (Joint chair) Dr SL Jowett (Joint chair) Mrs S Dybeck (Treasurer) Mrs RJ Wales-Smith Rev RR Topham (retired 1.8.25) Mr HC Burnham (RIP 14.2.25) Mrs EA Haestier Prof MF Dixon Mrs CM Meredith Mr DA Shaw (appointed 3.12.24)

Independent Examiner:

S Hart ACCA Hart Wright Accounting Ltd Chartered Certified Accountants 24 Hall Drive Keighley West Yorkshire BD21 7NH

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.

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

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).

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:

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 …24/9/2025……………………….

And signed on its behalf.…………………………… Sarah Jowett

……………………………. and Christine Henney (Co- chairs)

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Statement of Financial Activities (including income and expenditure account) for the twelve-month period ended 5 April 2025

Total Funds Total Funds
2025 2024
Notes £ £
Income
Voluntary income:
Donations 2 6,282 288
Income from charitable activities:
Soft play centre and café 113,252 115,818
Grants and furlough claims - -
Staff secondment income - -
Room Hire 1,339 2,060
_ _
Total Incoming Resources £120,873 £118,166
======= =======
Expenditure
Charitable activities:
Operation of play area and café 125,086 131,244
_ _
Total Expenditure £125,086 £131,244
======= =======
Net Income / (Expenditure) for Year5 (4,214) (13,078)
Total funds brought forward 41,047 54,125
_ _
Total Funds Carried Forward 11 £36,833 £41,047
======= =======

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)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Balance Sheet as at 5 April 2025

2025 2024
Notes
£		 £ £ £
Fixed Assets
Tangible assets 7 2,493 6,916
Current Assets
Stock 250 250
Prepayments 1,117
Cash at bank and in hand 39,485 41,355
_ _
40,852 41,605
Creditors: Amounts falling
due within one year 8 (6,512) (7,474)
_ _
Net Current Assets 34,340 34,131
_ _
Total Assets less current liabilities 36,833 41,047
Creditors: Amounts falling
Due after more than one year9 - -
_ _
Net Assets £36,833 £41,047
======= =======
The funds of the Charity:
Unrestricted income funds 10 £36,833 £41,047
======= =======

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

Notes to the Financial statements for the twelve-month period ended 5 April 2025

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)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

5.4.25 (£) 5.4.24 (£)

2. Donations
Unrestricted donations 170 288
Other donations (designated funds) 6,112 -
_ _
6,282 288
======= =======

During the year, Dan's Den at Christchurch received a designated grant of £6112 for Outreach Work. £3250 was spent in line with this designation supporting various outreach activities offered by the charity.

3. Analysis of expenditure on charitable activities

Costs directly allocated to activities:
Staff costs 71,914 74,085
Café supplies 20,389 21,631
Licence fee 12,000 12,000
Cleaning and hygiene 3,049 2,803
Rates 317 298
Depreciation 5,137 5,957
Governance costs 3,484 2,629
Insurance 750 701
Other direct costs 8,046 11,140
_ _
Total resources expended £125,086 £131,244
======= =======
4.
Analysis of Governance Costs
Independent examiners fees 360 360
Accountancy & bookkeepers fees 2,632 1,813
Trustees insurance 491 456
_ _
£3,483 £2,629
======= =======
5.
Net Income
This is after charging:
Depreciation 5,137 5,957
Independent examiners fee 360 360
======= =======

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

6.
Analysis of staff costs
Salaries and wages 71,005 73,184
Pension costs 908 901
======= =======
7.
Tangible Fixed Assets
Play Kitchen Fixtures, Audio Other Total
Equipment Equipment Furniture & Equipment Equipment
Equipment
Cost
At 6 April 2024 47,240 20,396 2,621 4,498 4,857
79,612
Additions - 714 - - -
714
_ _ _ _ _ _
At 5 April 2025 47,240 21,110 2,621 4,498 4,857
80,326
======= ======= ======= ======= ======= =======
Depreciation
At 6 April 2024 41,290 20,395 1,663 4,497 4,851
72,696
Charge for the period 4,724 144 262 1 6
5,137
_ _ _ _ _ _
At 5 April 2025 46,014 20,539 1,925 4,498 4,857
77,833
======= ======= ======= ======= ======= =======
Net Book Values
As at 6 April 2024 £5,950 £1 £958 £1 £6
£6,916
======= ======= ======= ======= ======= =======
As at 5 April 2025 £1,226 £571 £696 £0 £0
£2,493
======= ======= ======= ======= ======= =======
8.
Creditors: Amounts falling due		 within one year
5.4.25 (£) 5.4.24 (£)
Trade creditors and accruals 4,980 5,677
VAT & PAYE 1,532 1,797
_ _
£6,512 £7,474
======= =======
9.
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
£ £ £ £

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DAN’S DEN AT CHRISTCHURCH (Limited by guarantee)

Statement of Financial Activities for the twelve-month period ended 5 April 2025

General funds (free reserves) £41,047
£120,872		 £125,086 £36,833
=======
=======		 ======= =======
11. Analysis of net assets between funds
General (£) Designated (£) Total (£)
Tangible fixed assets 2,493 - 2,493
Cash at bank and in hand 36,623 2,862 39,485
Other net current assets / (liabilities) (5,145) - (5145)
Creditors of more than one year - - -
_ _ _
£33,971 2,862 £36,833
======= ======= =======

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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 2025 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. S Hart FCCA Date