## Annual Report and Financial Statements Active Dorset CIO 

## **For the Year Ended** 31 March 2021 

**Charity No.** 1175697 



Active Dorset CIO Annual report and financial statements for the year ended 31 March 2021 

## Index 

|Report of the Trustees|1 - 3|
|---|---|
|Report of the independent examiner|4 - 5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 13|





Active Dorset CIO 

1 

Annual report and financial statements for the year ended 31 March 2021 

## Report of the Trustees 

The trustees present their report and the associated financial statements of the charity for the year ended 31 March 2021. 

## Reference and administrative details 

**Charity registration number** 1175697 

**Registered office** Slades Park Pavilion Ensbury Avenue Bournemouth Dorset BH10 4HG 

## **Trustees** 

Chairman of the Board of Trustees: D Millener Elected members: D Lock T Peters R Brown M Kimberley Stacey Nowicki – joined 22 June 2021 

## **Bankers** 

Barclays, Leicester, LE87 2BB 

## **Independent examiner** 

Mr Stephen Mills FCA Mazars LLP 5[th] Floor, Merck House, Seldown Lane, Poole, Dorset, BH15 1TW 



Active Dorset CIO 

2 

Annual report and financial statements for the year ended 31 March 2021 

## Structure, governance and management 

The charity is managed by a Board, the members of which also act as the charity’s trustees. The names of the Board members are set out on page 1. The governing document of the charity is its Constitution adopted at a Special General Meeting held on 13[th] November 2017.  Amongst other things, the Constitution provides for the appointment and election of Board members. 

## Objects 

The charity’s objects are to: 

To promote for the benefit of the inhabitants of the county of Dorset the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants 

## Achievements 

In our second year of operation we saw much disruption to how people were able to use our facilities and services due to the impact of COVID restrictions which fluctuated throughout the year.  Although much of our formal provision was impacted negatively we were delighted to see just how the informal opportunity we provide to get outside and be active was truly valued by our local community. 

The flexibility of our café and our over 30 volunteers was crucial and enabled us to demonstrate both the value we are bringing locally to the health and wellbeing of our community but also that our delivery model is robust and sustainable. 

Fundraising was reduced relative to our expectations due to the pandemic but this was offset somewhat by a reduction in costs. 

## **Volunteers** 

Over 30 new volunteers are trained and operating within the café plus numerous sport coaches are delivering sessions to local people. 

## **Plans for 2021/22** 

Plans for 2021/22 include relaunching the 3G Football pitch, sports hall and grass pitches in partnership with local clubs and users. And development of a further site in Weymouth. 

## Financial review 

The Statement of Financial Activities on page 6 shows Net Incoming Resources (i.e. a surplus) of £34,749 for the 2020/21 financial year (2019/20: the charity generated a deficit of £2,871). 

## Reserves policy 

The trustees have agreed a policy to maintain reserves within the General Fund at such a level as would enable it, in the event of a sudden loss of income, to cover ongoing direct expenses of running the charity for a period of about 6 months. They recognize though that this may take a few years to achieve. 



Active Dorset CIO 

3 

Annual report and financial statements for the year ended 31 March 2021 

## Risk management 

## **COVID-19** 

In March 2020, the United Kingdom was impacted by the COVID-19 pandemic. We worked with all our community partners to minimise the COVID-19 impact on the charity but also to maximise the benefits that we could still deliver within the local restrictions. 

The environment is now stabilising and we are seeing a return to pre-pandemic activity levels amongst many but not all. 

## Trustees' responsibilities for the financial statements 

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. 

The Charities Act 2011 requires the trustees to prepare financial statements for each financial year.  The trustees have to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.  In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and accounting estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business 

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## D M Millener 

D M Millener (Dec 16, 2021 14:31 GMT) 

BY ORDER OF THE TRUSTEES D Millener Chairman Date: Dec 16, 2021 



Active Dorset CIO 

4 

Financial statements for the year ended 31 March 2021 

## Independent Examiner’s Report to the Trustees of Active Dorset CIO 

I report on the financial statements of the charity for the year ended 31 March 2021, which are set out on pages 6 to 13. 

## Respective responsibilities of trustees and examiner 

The charity’s trustees are responsible for the preparation of the financial statements. 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 financial statements under section 145 of the 2011 Act; 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made. 

## 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 financial statements 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 financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 



Active Dorset CIO 

5 

Financial statements for the year ended 31 March 2021 

## Independent Examiner’s Report to the Trustees of Active Dorset CIO 

## Independent examiner’s statement 

In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect: 

- accounting records were not kept in respect of Active Dorset CIO in accordance with section 130 of the 2011 Act; or 

- the financial statements do not accord with those records; or 

- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. 

## Stephen Mills 

Stephen Mills (Dec 16, 2021 15:09 GMT) 

Stephen Mills FCA 

Mazars LLP Chartered accountants 5th Floor Merck House Seldown Lane Poole Dorset BH15 1TW 

> Date: Dec 16, 2021 



Active Dorset CIO 

6 

Financial statements for the year ended 31 March 2021 

## Statement of financial activities 

|||**Unrestricted**|**Restricted**|**2021**|2020|
|---|---|---|---|---|---|
||**Note**|**funds**|**funds**|||
|||**£**|**£**|**£**|£|
|**Incoming resources**||||||
|Activities for generating funds|2|**93,906**|**-**|**93,906**|66,883|
|Other income|3|**2,002**|**25,000**|**27,002**|12,538|
|||----------------------------------------------|----------------------------------------------|----------------------------------------------|-----------------------------------------------|
|**Total incoming resources**||**95,908**|**25,000**|**120,908**|79,421|
|||**-----------------------------------------------**|**-----------------------------------------------**|**-----------------------------------------------**|-----------------------------------------------|
|**Resources expended**||||||
|Costs of generating funds|4|**(45,698)**|**-**|**(45,698)**|(52,027)|
|Charitable activities|5|**(40,460)**|**-**|**(40,460)**|(30,265)|
|||**-----------------------------------------------**|**-----------------------------------------------**|**-----------------------------------------------**|-----------------------------------------------|
|**Total resources expended**||**(86,159)**|**-**|**(86,159)**|(82,292)|
|||**-----------------------------------------------**|**-----------------------------------------------**|**-----------------------------------------------**|-----------------------------------------------|
|**Net incoming resources for the year**||**9,749**|**25,000**|**34,749**|(2,871)|
|||----------------------------------------------|----------------------------------------------|----------------------------------------------|-----------------------------------------------|
|**Net movement in funds**||**9,749**|**25,000**|**34,749**|-|
|Fund balances brought forward||**(2,871)**|**-**|**(2,871)**|-|
|Transfers||**25,000**|**(25,000)**|**-**|-|
|||----------------------------------------------|---------------------------------------------|----------------------------------------------|-----------------------------------------------|
|Fund balances carried forward||**31,878**|**-**|**31,878**|(2,871)|
|||====================|====================|**====================**|====================|



The accompanying accounting policies and notes form part of these financial statements. 



Active Dorset CIO 

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Financial statements for the year ended 31 March 2021 

## Balance sheet 

||**Note**|**2021**|2020|
|---|---|---|---|
|||**£**|£|
|**Fixed assets**||||
|Tangible assets|7|**28,229**|1,566|
|||**----------------------------------------------**|-----------------------------------------------|
|||**28,229**|1,566|
|||**-----------------------------------------------**|-----------------------------------------------|
|**Current assets**||||
|Debtors|8|**2,609**|22,142|
|Cash on deposit||**102,035**|35,192|
|||**-----------------------------------------------**|-----------------------------------------------|
|||**104,644**|57,334|
|||**-----------------------------------------------**|-----------------------------------------------|
|**Current liabilities**||||
|Creditors|9|**(100,995)**|(61,771)|
|||**-----------------------------------------------**|-----------------------------------------------|
|**Net current assets**||**3,649**|(4,437)|
|||**-----------------------------------------------**|-----------------------------------------------|
|**Total assets less current liabilities**||**31,878**|(2,871)|
|||**====================**|====================|
|**Representing:**||||
|Unrestricted funds|10|**31,878**|(2,871)|
|Restricted funds|10|**-**|-|
|||**----------------------------------------------**|----------------------------------------------|
|Total funds||**31,878**<br>**====================**|(2,871)<br>====================|



Charity Number - 1175697 

The financial statements were approved by the Board of Trustees on Dec 16, 2021 

## D M Millener 

D M Millener (Dec 16, 2021 14:31 GMT) 

D Millener – Chairman 

The accompanying accounting policies and notes form part of these financial statements. 



Active Dorset CIO 

8 

1 Principal accounting policies 

## Financial statements for the year ended 31 March 2021 

## Basis of preparation 

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102. 

## Reconciliation with previous Generally Accepted Accounting Practice 

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required. 

## Going concern 

The financial statements have been prepared on the basis that the charity is a going concern. When determining the going concern assessment the trustees’ have considered the charity’s activities, together with factors likely to affect its future development, performance and position; these are set out in the Trustees Report, and includes the impact of COVID-19. 

The trustees consider that there are no material uncertainties on the charity’s ability to continue its activities for the foreseeable future. The trustees are satisfied that the charity’s assets are available and adequate to fulfil its obligations for a period of at least twelve months from the signing of these financial statements. 

## Income 

## **Café revenue** 

Income represents point of sale receipts and amounts invoiced, excluding value added tax, in respect of the sale of goods and services to customers. 

## **Rental income** 

Income received for rental services is deferred until the criteria for income recognition are met. 

## Allocation of resources expended 

Costs of generating funds consists of fees and costs associated with the events and activities of the Charity (as detailed in note 4). 

Costs of charitable activities include the costs associated with the management of the charity, not included as direct costs. 

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulations and good practice.  These costs include the fees of the independent examiner. 



Active Dorset CIO 

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## Financial statements for the year ended 31 March 2021 

## Fixed assets 

Items costing less than £500 are written off immediately to the income and expenditure account of the period in which they are purchased. 

Depreciation is calculated so as to write off the cost of a capitalised asset, less its estimated residual value, over the useful economic life of that asset as follows: 

Equipment -  3 years straight line basis. Cricket pitch – 4 years straight line basis. 

## Debtors 

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. 

## Cash and cash equivalents 

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. 

## Financial instruments 

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. 

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Financial Activities. 

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. 

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the charity would receive for the asset if it were to be sold at the balance sheet date. 

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## Creditors 

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. 



Active Dorset CIO 

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## Financial statements for the year ended 31 March 2021 

## Judgements in applying accounting policies and key sources of estimation uncertainty 

In the preparation of the 2021 financial statements, it is the responsibility of the trustees to make informed judgements and estimates in the provision of liabilities and expenses. 

Active Dorset CIO acknowledges the requirements of this disclosure. As such the trustees of the charity can clarify that there are no significant assumptions made or other key sources of estimation of uncertainty at the reporting date of 31 March 2021. 

## 2. 

## Activities for generating funds 

|Café sales<br>Pitch hire<br>Hall hire<br>Velodrome hire<br>Events<br>Total<br>ther income<br>BCP Council Grant<br>RYA<br>ECB Grant<br>Other<br>Total|**2021**<br>**Unrestricted**<br>**£**<br>**2021**<br>**Restricted**<br>**£**<br>**2021**<br>**Total**<br>**£**<br>**2020**<br>**Total**<br>**£**<br>48,228<br>-<br>48,228<br>32,037<br>42,963<br>-<br>42,963<br>30,671<br>2,290<br>-<br>2,290<br>2,829<br>220<br>-<br>220<br>225<br>205<br>-<br>205<br>1,121<br>93,906<br>-<br>93,906<br>66,883|
|---|---|
||**2021**<br>**Unrestricted**<br>**£**<br>**2021**<br>**Restricted**<br>**£**<br>**2021**<br>**Total**<br>**£**<br>**2020**<br>**Total**<br>**£**<br>-<br>-<br>-<br>7,000<br>-<br>-<br>-<br>5,175<br>-<br>25,000<br>25,000<br>-<br>2,002<br>-<br>2,002<br>363<br>27,002<br>-<br>27,002<br>12,538|



## 3. Other income 



Active Dorset CIO 

11 

## Financial statements for the year ended 31 March 2021 

## 4. 

## Cost of generating funds 

|Cost of goods sold<br>Café consumables<br>Equipment hire<br>Management charge<br>Total|**2021**<br>**Unrestricted**<br>**£**<br>**2021**<br>**Restricted**<br>**£**<br>**2021**<br>**Total**<br>**£**<br>**2020**<br>**Total**<br>**£**<br>12,723<br>-<br>12,723<br>9,357<br>7,375<br>-<br>7,375<br>893<br>3,100<br>-<br>3,100<br>3,777<br>22,500<br>-<br>22,500<br>38,000|
|---|---|
||45,698<br>-<br>45,698<br>52,027|



## 5. 

## Charitable activities 

|Charitable activities|||
|---|---|---|
||**2021**|**2020**|
||**£**|**£**|
|Advertising & Marketing|80|2,405|
|Consulting|2,268|4,210|
|Cleaning|5,447|2,964|
|Travel & Subsistence|-|334|
|Postage & Stationery|1|73|
|Subscriptions|-|280|
|RYA|-|5,175|
|Repairs & Maintenance|26,259|11,075|
|Depreciation|2,161|618|
|Governance Costs (detailed in note 6)|2,040|2,040|
|Bank charges|1,033|689|
|Coaching|457|-|
|Sundry expenses|714|402|
||-----------------------------------------------|----------------------------------------------|
||40,460|30,265|
||**====================**|====================|



The charity does not employee any staff. 

Out-of-pocket expenses totalling £nil (2020 - £nil) were reimbursed to trustees in the year. 

## Governance costs 

The amount payable for the independent examination (inclusive of VAT not recoverable by the charity) totals £2,040 (2020 - £2,040), and no amounts were paid to the examiner in respect of other services. 

6 



Active Dorset CIO 

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Financial statements for the year ended 31 March 2021 

7 Tangible fixed assets 

8 

|**Cost**<br>At 1 April 2020<br>Additions<br>Disposals<br>At 31 March 2021<br>**Depreciation**<br>At 1 April 2020<br>Charge for the year<br>On disposals<br>At 31 March 2021<br>**Net book value**<br>At 31 March 2021<br>At 31 March 2020<br>Debtors<br>Trade debtors<br>Other debtors<br>Creditors<br>Trade creditors<br>Active Dorset CIC<br>Accruals<br>Sinking Fund<br>Other Creditors|**Equipment**<br>**£**<br>**Cricket**<br>**Pitch**<br>**£**<br>**Total**<br>**£**<br>2,184<br>-<br>2,184<br>2,939<br>25,917<br>28,856<br>(32)<br>-<br>(32)|
|---|---|
||265,651<br>25,916<br>31,008|
||618<br>-<br>618<br>1,081<br>1,080<br>2,161<br>-<br>-<br>-|
||1,699<br>1,080<br>2,779|
||3,392<br>24,837<br>28,229|
||1,566<br>-<br>1,566|
||**2021**<br>**2020**<br>**£**<br>**£**<br>2,082<br>22,142<br>527<br>-<br>----------------------------------------------<br>-----------------------------------------------<br>2,609<br>22,142<br>====================<br>====================<br>**2021**<br>**2020**<br>**£**<br>**£**<br>31,956<br>2,232<br>22,500<br>38,000<br>2,040<br>2,040<br>33,333<br>8,333<br>11,166<br>11,166<br>-----------------------------------------------<br>-----------------------------------------------<br>100,995<br>61,771<br>====================<br>====================|



9 



Active Dorset CIO 

13 

10 

11 Other financial commitments 

Financial statements for the year ended 31 March 2021 

## Funds 

|Funds||||||
|---|---|---|---|---|---|
||**At 1 April**|<br>**Income **|**Expenditure**|**Transfers**|**At 31 March**|
||**2020**||||**2021**|
||**£**|**£**|**£**|**£**|**£**|
|Unrestricted funds|(2,871)|95,908|(86,159)|25,000|31,878|
|Restricted funds|-|25,000|-|(25,000)|-|
||-----------------------------------------------|----------------------------------------------|-----------------------------------------------|---------------------------------------------|---------------------------------------------|
|Total funds|(2,871)<br>====================|120,908<br>====================|(86,159)<br>====================|31,878<br>====================|31,878<br>====================|



Restricted income received was a grant contribution towards a cricket pitch. At the point the project build as completed, the conditions of the grant had been satisfied and a transfer was recognised to release the total restricted fund to the general fund. 

The company had total commitments at the balance sheet date of £4,420 (2020: £6,240). 

## 12 Related Party Transactions 

During the year the charity incurred costs totalling £22,500 (2020: £38,000) from Active Dorset CIC, a company with common control.  These costs were mainly in relation to staff costs.  At the year end date £22,500 (2020: £38,000) was owed to Active Dorset CIC. 

## 13 Controlling party 

The charity is controlled by its trustees in accordance with the terms in the Articles of Association.