DAD'S HOUSE Charity number. 1172419 Annual trustee report Forthe yearended 31 March 2024 DAD'S HOUSE CHARITY NUMBER: 1172419 CHARITY INFORMATION Trnst8•s K Osmani G Tilbury S P Bro%￿1n9 Chlef Executlve ONl¢¢r Willam Registered number 1172419 Reglstgred officg 5 Kensington Squar8 Flat G W8 SEP DAD'S HOUSE CHARITY NUMBER: 1172419 The trustges present th8 Trustee Annual Report arKI Financial Stst8m8nts for the Year erKI 31 St M8rch 2024. We have one central mission, pury)ose and aim., 'Dads Houses'aim is to make sure children remain the priority after divorce, separation or bereavemenl." 'We aim to help single dad s with Ihe praclicalities of raising their children alone." Afterthe ¢oronavinJs pand8mi¢. aryj now inlo th& ¢ontinual ¢ost of liviThJ crisis impacting those most vulnerable n our communities, we enhanced our mission and pU￿oSe. 'We aim to alleviate the impact ofpoverty in our local communities during the COVID-19 pandemic and ￿lated aftem7ath. we ￿11 ufilise ourTrsources to support our communilies.. The combined mission, purpose ayl aim has produced Ihe ch￿tY that has a unique reach into thg community and a holistic range of seNices. The charity continued and grow il's established services during the financial year. We grew our community outreach scherne5, spending more lunds to assisl our siThJle parents and comrnunities. We also experienced large growth in our'househ)Id fund" scheme. vthere through generous donors we were able to directly deploy flnan¢ial assistance lo IIKJS& %th)o nee<1 il most ovef th& Chrislmas aryJ Mnler period. Tha family law ¢lini¢ ¢onlinuas lo be busy. thè family law tgam ￿ld 423 appointmgnts, had 3218gal hèaring$, hèld 79 clinics and provided legal 3SS15tance estim8t&Y to be worth £1.4m. Thè clini¢ continue5 to be headed up by the Simon Bruce and supported by hugely lalented barristers, solicitors and law students. We spent funds lo prolessionalise the law Clinic during the year with a fu114ime m8naggmenl r9source. Ceri Blower. Th8 law clinic received it's fist prO￿On0 award rKJminalions, %thich is heartwarming recognition for the team that wort( $0 hard. The foodbank at Dad's House remains busy continual supporting service for many clients who engage with our holistic seNice offering. The structure and govemance remain ￿bustlY in place. ￿ trustee or management Changes took place in the year. We have been able lo build and relain an eXp￿ienCed leam. wth varyiThJ skillsets, which all corne togèther to delivery on the Dad's House mission. The charity is a registered charity111724191 wilh the date of registralion b￿rrfJ 4th April 2017. Prior to being registèred Dads Fk>use opefated as an Unfyglstèt￿j chawity for 9 yeats set-up by William McGianaghan to hdp single dads wth the praclicalilies of raising chIld￿n alone. Williarn, krK)wn as Billy, continues to be the Chief Execuiive Officer of the charily. The tNstees meet wth the Chief Executive Officer and management teams as observers at minimum every six months to agree the broad sttategy of the charity and lo receive an operational update, review and approve new charitable aclivities and relal&J spend. fundiThJ perforynance, fInar￿la1 perfomance, reserve management. risk management. The twstees reviewed and approv￿1 all relevant policies for rwewdl durirKJ the financial year. The treasurer rneets wth the Cthief Executive Officer at least rnonthly lo review fundiru actwity, experKliture and cash rnanagement. DAD'S HOUSE CHARITY NUMBER: 1172419 Mana ement Team The Management Team Continl￿ to be led by the Chief Executive officer ICEOI William McGranaghan, foundér of thè ¢harity. William is Support￿ by spe¢ialists a¢mss Family Law, Foodbank Managament, Fu nd raising and Family Welfwe. The tnjstees as of 31st March 2024 unchaThJed. Granl Tilbury K8r8em Osrnanr Stuart Browning Itreasurerl The trustee5 would like to give our deepest appreciation to all our supporter5, both individua15 and organisations, that have been so generous wth us.. Delancy The Julia and Hans Rausing Trust The Considered Ask The Cavella Foundation Earf's Court Development Company Hamrnersmith & Fulham GivirrfJ United Hammarsmith & Fulham Hamrnersmith and Fulham CL)uncil Dr Edward & Bishop Kings Charity Rich Investments Limile(I The Truemark Trust The Lottery The Chandri5 Foundation The Anglo American Charitable Foundalion C8n5ford L8bor8lories CoQp Community Fund Thé Hedléy Foundation DAD'S HOUSE CHARITY NUMBER: 1172419 Rlsk Mana ement The twstees have considered the major risks to vknich the charity is exposed and have reviewed those risks and established systems aryj procedures to manage those risks. The tnjstees consider a low financial risk beir4J the sLibilily in income through donations and grants, which has been downgraded from a medium risk from last year. We have invested funds and laken steps to professionalise our lundraising activity wth th8 objective lo seek stable incorne. 8rKI we have seen positive results. The charity is reporting the third year in which income has grown by over 30°/.. This is testament to robust funding pro¢esses and the demonstrable value ¢h*ily offgrs to its funders and clients. Another low financial risk has been introduced to the charity as the '￿￿sehold fund, service has grown. This furKI allows us lo distribute financial sUPPOrt through eleclriclgas top up c8rds, shopping voucher5 and essential home equipment to support families over the wnler. Additional financial controls have been put in place to mitigate the risks presented arKI ￿ h8ve met dl of the Govenants of our lurKler5 in respect lo ring-fenced fund5. The major operation81 risk rem8ins as previous yea￿. vA)ich is the base we use on West Bromplon Road kindly donated by the Eads Court Development Company on a yearfy lease. This base is key lo everything we do. il houses our foodbank, it's a community cènlrè. thè home to our family law clinic. it is whère our cliènts can finLI us in their time of need and il's our office for our $18ff and Iruslees Come together. To milig81& this risk we are in constant dialogue with the Earfs Court Development Company to ensure we are abreast of developmerts In the 10¢81 area so we Can wpond ￿cordingly. We enjoy a very positive ￿latIonShIp with the Earfs Court Development Company and look loThMrrJ lo coniinuiro and develop this relationship. A low risk is the releniion ol specialisl teams membws vKJrk for lh8 ¢hanly on a lull lime or part lim8 b8SIS. To miligale this risk the charity ensures all ol our slaff are paid fairfy. work in a safe and collaborative gnvlronmenl and achievements arè cdebrated. The grovAh in the Family Law ainic represents a low professional indemnity risk. The legal team are hugdy experienced and the le8m In thls a￿3 and ¢ontinu& lo be cove￿￿ by suitablg insurance provided free of chargg by Lawworks. A low rfsk around d*a confldentiality also exists, we ￿ld a growng amf)unt of client data, specifically through increased services ol the Household Fund and Ihe Family Law Clinic. All data is stored electronically within the Dad's House domain BThJ any data stored manuBlly is in a secure location. No trustee trKilds any further trusteeships with other charilies aThJ our CEO w)rf(s exclusivdy for Dad's House. We work closdy wth other charities In delivewy sérvicss to our clients and their famili6S. Finaneia r•vi The year*nd financial statements have been produced and Presented in line wilh Charities SORP IFRS1021 and w9 h8v8 gained an IrMI6p8ndent Assessment 8$ wulr￿1 by th8 Chariti8s Commission. We have ￿ported a Net Income of £117.059 thich is an Inc￿aSe on last yearfs Net Income of £100,107. DAD'S HOUSE CHARITY NUMBER: 1172419 This increase is driven by increased income of £87k. offset by increas￿1 expenses of £70k. The income increase was driven by Inc￿Sed funding to support the Household Fund and Family Law Clinic. The increase in experKliture was also driven by the Household Fund, Increase￿ pay for service d81ivery prr)f8ssionals and increased investment in the Family Law ainic. Our cash balance was at £455.874. %thich is an increase on 185t yearfs balance of £328.469. As demonstrated in our financial statements we have Inc￿2Sed our spending, by investing in professionalisation across our furKling tearn, the Family Law Clirhic and the Fk)usehold Fund team - all of which yield increased client irnpact and reach. We arnended our reSe￿ing policy in the year to retain more running costs to ensu￿ the longevity of the charity in the event of Ir￿ome disruption. Given the continued very positive financial perfomiance of Ihe charity our ￿serveS ensure longevity of the Dads Housg and deploy furKls to increase Iho reach ol charity arKI the I￿￿3$e its ¢li8nt basg. as ststed In the reserve section of this report. fFin Our Tol81 Income was £327,9￿ (excluding kn-kind Support), this Is m8do up of £80k In Indlvldual don8tion$ (including gift aid) through Just GiviryJ. PayPal. Facebook and direct bank donations. Grants from other charities. Tnjsts and Corporates tolalling £245k and income from an instant access savings account was £3.6k. Growth in income is strong. up 35% on the prior year, irKlividual donation$ up 300/0 and funding from Trusts. Corporate5 and The National Lottery was up 37%. Charitable expenditure increased by £70k of %thich £46k wa5 an increase in Household Fund payments and £24k in additional s8rvicè delivgry specialists and pay rises. Indirgcl 6xp8nditure was do￿ £3k and w& now spend S.9% of our income on nondate|31/03/24|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
**Expenditure (Notes 6)**
**Expenditure on:**
Tax payable
Net gains/(losses) on
investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of_**
**_funds:_**
Raising funds
In-Kind Support
Other
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
In-Kind Support
Total funds brought forward
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
Donations and legacies
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
Charitable activities|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||327,956|-|-|327,956|240,891| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||179,800|-|-|179,800|188,790| ||-|-|-|-|-| ||507,756|-|-|507,756|429,681| ||||||| ||34,155||-|34,155|22,231| ||176,742||-|176,742|118,553| ||179,800|||179,800|188,790| ||-|-|-|-|-| ||390,697|-|-|390,697|329,574| ||||||| ||117,059|-|-|117,059|100,107| ||-|-|-|-|-| ||117,059|-|-|117,059|100,107| ||-|-|-|-|-| ||117,059|-|-|117,059|100,107| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||117,059|-|-|117,059|100,107| ||||||| ||330,799|-|-|330,799|230,692| ||447,858|-|-|447,858|330,799| 1172419 Charity No Company No Dad's House ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**Fair value reserve**
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||2,234|-|-|2,234|2,130| ||-|-|-|-|-| ||-|-|-|-|-| ||2,234|-|-|2,234|2,130| ||||||| ||-|-|-|-|-| ||3,400|-|-|3,400|8,200| ||-|-|-|-|-| ||455,874||-|455,874|328,469| ||**459,274**|**-**|**-**|**459,274**|**336,669**| ||||||| ||13,650|-|-|13,650|8,000| ||||||| ||445,624|-|-|445,624|328,669| ||||||| ||**447,858**|**-**|**-**|**447,858**|**330,799**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||**447,858**|**-**|**-**|**447,858**|**330,799**| ||||||| ||-|||-|-| |||||-|-| ||447,858||-|447,858|330,799| |||||-|-| ||||||| ||**447,858**|**-**|**-**|**447,858**|**330,799**| - _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| |||29/01/2025| ||StuartP Browning|**Print name**| |||| ||Signature|Date
dd/mm/yyyy| |||29/01/2025| ||Stuart P Browning|**Print name**| CC17a (Excel) 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Yes - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**Income and expendiure experience are in line with budget and**_ the conclusion that the charity is a going _**our reserves are comfortably maintained.**_ concern; _**Three years of stong net profit growth**_ Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies. Yes* ✓ * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** |No changes to ac|counting|estimates have occurred in the reporting period (3.46 FRS102 SORP).|estimates have occurred in the reporting period (3.46 FRS102 SORP).| |---|---|---|---| |Yes*
No*
**_Please disclose:_**|✓|* -Tick as appropriate|| ||||| ||||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|| |**_(ii) the effect of_**
**_assets and liabil_**|**_the chang_**
**_ities for t_**|**_e on income and expense or_**
**_he current period; and_**|| |**_(iii) where practi_**
**_more future peri_**|**_cable, the_**
**_ods._**|**_effect of the change in one or_**|| |No materialprior
**1.5 Material prio**|year error
**r year err**|have been identified in the reporting period(3.47 FRS102 SORP).
**ors**|have been identified in the reporting period(3.47 FRS102 SORP).
**ors**| |---|---|---|---| |Yes*
No*
|✓
|* -Tick as appropriate
|| ||||| |**_Please disclose:_**|||| |**_(i) the nature of_**|**_the prior_**|**_period error;_**|| |**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period p_**
**_orrection_**|**_resented in the accounts, the_**
**_for each account line item_**|| |**_(iii) the amount_**
**_earliest prior per_**|**_of the cor_**
**_iod prese_**|**_rection at the beginning of the_**
**_nted in the accounts._**|| CC17a (Excel) 3 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 4 ## **Section C Notes to the accounts (cont)** **Note 2 Accounting policies** ## **2.2 INCOME** |**Recognition of income**
**Grants with performance**
**conditions**
**2.4 ASSETS**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Redundancy cost**
**Offsetting**
**Grants and donations**
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
**Grants payable without**
**performance conditions**
**Deferred income**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Stocks and work in**
**progress**
**Debtors**
**Intangible fixed assets**
**Creditors**
**Current asset**
**investments**
**Legacies**
**Tax reclaims on**
**donations and gifts**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Heritage assets**
**2.3 EXPENDITURE**
**Governance and support**
**costs**
**Investments**
**Support costs**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
**Donated goods**
**Volunteer help**
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
**Government grants**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected
to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
They are valued at cost.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
No material item of deferred income has been included in the accounts.
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
The depreciation rates and methods used are disclosed in note 14.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other
trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The charity has received government grants in the reporting period
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.

The charity has incurred expenditure on support costs.
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**AND LIABILITIES**

The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---|---| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||✓||| |||||| |||£1,000||| |||Yes*
No*
N/a*
||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||✓||| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||||| ||Donated goods are valued at fair value but are not accounted for as stock in the bal
quick transition from receipt of goods to our clients over a working week. The facilitie
year rolling contract so no lease fair value is included in the balance sheet|ance sheet given the
s donated are on one
at year end.||| CC17 FRS 102 SORP 5 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
79,654
- -79,654 54,037
Gift Aid
5,174
- -5,174 4,698
Legacies
- - - - -
General grants provided by government/other
charities
96,227 143,289-239,516 182,156
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
- - - - -
- - - - -
**Total** 181,055 143,289 - 324,344 240,891
In Kind Support
179,800
- -179,800 188,790
- - - - -
- - - - -
Other
- - - - -
**Total** 179,800
- -179,800 188,790
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Investment income on instant savings
3,612
- -3,612
-
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** 3,612
- -3,612
-
364,467 143,289-507,756 429,681
**Charitable**
**activities:**
**Other:**
**Other trading**
**activities:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|79,654|-|-|79,654|54,037| ||Gift Aid|5,174|-|-|5,174|4,698| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|96,227|143,289|-|239,516|182,156| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|181,055|143,289|-|324,344|240,891| |||||||| ||In Kind Support|179,800|-|-|179,800|188,790| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|179,800|-|-|179,800|188,790| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Investment income on instant savings|3,612|-|-|3,612|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| |||3,612|-|-|3,612|-| |||||||| |||364,467|143,289|-|507,756|429,681| CC17a (Excel) 6 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||26,010|25,500| |||153,790|163,290| |||179,800|188,790| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Use of property estimation based of the market
rate for the area|Use of property estimation based of the market
rate for the area|| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services**
**not recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||
N/A|N/A|| ||||| ||The value of food donations has been estimated
based on food shop pricing.
Volunteers have not been valued and paid
replacement for volunteers has never occured.|The value of food donations has been estimated
at £150,000 which is an estimate of average
weekly donations received|| CC17a (Excel) 7 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking grants|33,240|-|-|33,240|20,767|-|-|20,767| |Advertising, marketing, direct mail and publicity|915|-|-|915|1,464|-|-|1,464| |**Total expenditure on raising funds**|34,155|-|-|34,155|22,231|-|-|22,231| |**Expenditure on charitable activities:**||||||||| |Charity activities - foobank, community outreach|120,933|-|-|120,933|62,436|-|-|62,436| |Staff pay|47,055|-|-|47,055|48,458|-|-|48,458| |**Total expenditure on charitable activities**|167,988|-|-|167,988|110,894|-|-|110,894| |**Separate material item of expense**||||||||| |Property facilities donated|26,010|-|-|26,010|25,500|-|-|25,500| |Support costs|8,754|||8,754|7,660|||7,660| |Food donated|153,790|-|-|153,790|163,290|-|-|163,290| |**Total**|188,554|-|-|188,554|196,450|-|-|196,450| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||390,697|-|-|390,697|329,575|-|-|329,575| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Foodbank|28,140|-|-|28,140|33,134|-|-|33,134| |Householdgrants|56,311|||56,311|15,155|||15,155| |Communityoutreach|12,264|-|-|12,264|9,918|-|-|9,918| |Client event equipment|127|||127|1,561|||| |Law clinic|24,091|-|-|24,091|2,668|-|-|2,668| |**Total**|120,933|-|-|120,933|62,436|-|-|60,875| CC17a (Excel) 8 **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Book-keeping and
Accounting|-|5,200|-|-|5,200|Direct expenses incurred| |Management and
Trustee expenses||3,554|||3,554|Direct expenses incurred| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|8,754|-|-|8,754|| |**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**| |||||||**(Describe method)**| |Book-keeping and
Accounting|-|5,866|-|-|5,866|| |Management and
Trustee expenses||1,794|||1,794|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|7,660|-|-|7,660|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 9 ## **Section C Notes to the accounts** ## **Note 10 Details of certain types of expenditure** ## **Note 10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-
|-| CC17a (Excel) 10 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - 5,138 5,138
Additions
- - - 1,858 1,858
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 6,996 6,996
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL
SL
SL
SL or RB
**** Rate**
10years
5years
3years
At beginning of the
year
- - - 3,008 3,008
Disposals
- - - - -
Depreciation
- - - 1,754 1,754
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 4,762 4,762
Net book value at the
beginning of the year
- - - 2,130 2,130
Net book value at the
end of the year
- - - 2,234 2,234
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|5,138|5,138| ||-|-|-|1,858|1,858| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|6,996|6,996| ||SL or RB (Straight
Line or Reducing
Balance)|SL|SL|SL|SL or RB| |||10years|5years|3years|| ||||||| ||-|-|-|3,008|3,008| ||-|-|-|-|-| ||-|-|-|1,754|1,754| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|4,762|4,762| ||||||| ||-|-|-|2,130|2,130| ||-|-|-|2,234|2,234| - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_ CC17a (Excel) 11 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||3,400.0|8,200.0| ||3,400.0|8,200.0| CC17a (Excel) 12 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**||**Amounts falling due after**
**more than one year**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-||| ||-|-||| ||-|-||| ||-|-||| ||13,650|8,000||| ||-|-||| ||-|-||| ||13,650|41,323||| CC17a (Excel) 13 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||300,000|300,000| ||-|-| ||155,874|28,469| ||-|-| ||**455,874**|**328,469**| CC17a (Excel) 14 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **This year Last year** Credit Risk - we do have some contracts where organisations will pay on a half yearly basis, the credit exposure is 5% or our grant income Credit Risk - we do have some contracts where organisations will pay on quarterly or monthly installments, the credit exposure is 15% or our Liquidity Risk - we have had a strong year of funding grant income however we during our due dilligence on potential grants represented in the reported Income statement and cash we assess the stability of their funding funding. Whilst we are developing long term relationships with funders we still assess many of our funders to be short Liquidity Risk - we have had a strong year of funding represented in term so medium to long term liquidity is reviewed and the reported Income statement and cash funding. Whilst we are addressed through our reserving policy. developing long term relationships with funders we still assess many of our funders to be short term so medium to long term liquidity is reviewed and addressed through our reserving policy. Market risk - we have no expsoure to market risk Market risk - we have no expsoure to market risk **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** N/A CC17a (Excel) 15 ## **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||N/A|N/A| |||| ||N/A|N/A| CC17a (Excel) 16 **Section C Notes to the accounts (cont)** **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **This year** **One Trustee, who also is Treasurer receives remuneration in the year of £5.200 p.a.** ## **Last year** **One Trustee, who also is Treasurer receives remuneration in the year of £5.200 p.a.** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
CC17a (Excel) 17 CC17a (EX￿1) 18 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name Dads House **members of** **On accounts for the year** 31st March 2024 **ended** **Charity no** 1172419 **(if any)** **Set out on pages** 1 to 16 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** 31/03/2024 . **Responsibilities and basis of report** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”) . I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._ I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect,: - the accounting records were not kept in accordance with section 130 of the Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed: Date:** 27/01/25 **Name:** Susan O’Connor **Relevant professional qualification(s) or body** ACCA (2422858) **(if any):** **October 2018** 1 **IER** **Address:** 82 Stoneleigh Park Road Epsom. KT190QY ## **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). ## **Give here details of any items that the examiner wishes to disclose** . **October 2018** 2 **IER**