2020-12-31-accounts

Charity Number

1177739

DAWDON YOUTH & COMMUNITY CENTRE

Trustees’ Report and Financial Statements 31[st] December 2020

Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

The trustees present their report and accounts for the year ended 31[st] December 2020. The accounts comply with the requirements of the Charities Act 2011, Financial Reporting Standard 102 and follow the recommendations in 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 2019).

Public Benefit

The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.

Reference and Administrative Information

Charity Name

Dawdon Youth and Community Centre

Charity Number

510881

Charity Trustees

Mrs Leanne Kennedy (Chair) Mrs Kerry Parker (Treasurer) Stephen Swan (Secretary) Linda Gray Mark Cogdon

Registered Office and Principal Address

Dawdon Community Centre Queen Alexandra Road Dawdon Seaham Co Durham SR7 7NH

Bankers

Unity Trust Bank plc Nine Brindleyplace 4 Oozells Square Birmingham B1 2HB

Independent Examiner

Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Structure and Organisation

Organisation

The organisation is a Charitable Incorporated Organisation registered as a charity on 28[th] March 2018. The charity is managed by the trustees who meet regularly to consider the progress of the charity and to consider its future direction and activities. The day-to-day operation of the charity is delegated to the manager who is supported by the other members of staff.

Trustee Appointments

The charity aims to recruit trustees who have the requisite business and sector specific experience to be able to direct and manage the affairs of the charity.

The Trustees are appointed by the members in the Annual General Meeting.

Risk Management

The Trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.

Objectives and Activities

Charitable Objects

The charity has the following objects:

• (a) To promote the benefit of the inhabitants of Dawdon and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

• (b) To establish or secure the establishment of a community centre and to maintain and manage the same whether alone or in co-operation with any local authority or other person or body in furtherance of the above objects.

• (c) To promote such other charitable purposes as may from time to time be determined.

Achievements and Performance

Review of the Period

We are a venue for training providers offering regular training opportunities for those unemployed or seeking new employment.

• 2020 was an especially challenging year due to the pandemic and an increase in demand for our services.

• We continue to target the main causes of deprivation such as unemployment and financial hardship through online supportive interventions, food bank and hot meal support and face to face support where government guidelines allow.

• The main objectives for 2020 was to seek funding towards staff salaries, activities and LED Lighting and acoustic improvement and installation. We received funding for LED lighting and acoustics which will enable us to gain revenue from hall hire.

• We will continue to recruit Volunteers to support us in the provision of activities and services.

• Due to Covid-19 we a supporting even more young people than ever who are suffering mental health issues, we will be working hard to overcome this.

• The launch of remote activities online (due to Covid 19) which has enabled us to keep in contact and support young people.

• The provision of the ‘Free Hot Meal’ service saw us prepare and deliver over 3700 meals.

• We delivered over 3000 food parcels to residents who were shielding, elderly or in need.

• We supported over 1000 families with a pack lunch and activity pack during school closures and holidays.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Review of the Period (Continued)

• We delivered over 1000 ‘Sweet Hugs Hampers’ and VE Day afternoon teas to elderly residents in Seaham and Murton.

• Activity: Children’s Activity Packs/Pack Lunches

• Objectives: To alleviate food deprivation and financial hardship by providing access to free activities and food for isolated and disadvantaged children, young people and their families totalling 1200.

• Outcome: 800 pack lunches were distributed during the course of 2020. 400 Activity packs were delivered to support children during lockdown.

• We have been successful in obtaining Covid-19 support funding which enabled us to offer support to residents during the pandemic.

• We were unsuccessful in receiving funding to become greener and more energy efficient. We installed LED lighting on sensors to the inside and outside of the building.

Factors affecting the charity outside of our control are as follows.

• A duplication of service in the Seaham area have made it harder for us to hit targets.

• Lack of funding

• Covid 19 and closure of the centre.

Plans for the future

• This year we will be looking to obtain funding for 3 years salary for all staff. It is getting increasingly difficult to find funders offering Grants for core costs.

• We will continue to seek funding which will allow us to offer a wider range of services and activities.

• Try to obtain funding for much needed work to improve the Kitchen. This would allow us to become more productive.

• Continue to network with outside agencies, ensuring we offer a wide variety of services and activities to our beneficiaries.

• Hold a public consultation asking local residents ‘what they want’ to ensure we are meeting the needs of the community.

Volunteers

The trustees acknowledge the invaluable work undertaken by volunteers, without which the Association would not be able to offer the range of facilities.

Financial Review

At 31[st] December 2020 the charity had funds totalling £88,142 (2019: £89,664), having raised £165,581 (2019: £215,269 including £84,917 transferred from the former unincorporated charity as detailed in the notes to the accounts) and spent £167,103 (2019: £125,605) during the year as set out in the notes to the accounts.

Reserves Policy

The trustees consider that it is appropriate to hold free reserves amounting to in excess of three months of average expenditure. At 31[st] December 2020 there were unrestricted reserves of £88,142 (2019: £89,664).

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Responsibilities of the Trustees

Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently:

• make judgments and estimates that are prudent and reasonable:

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The trustees are responsible for keeping proper accounting records which disclose 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 Charities Act 2011. 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.

Signed on behalf of the trustees

Stephen Swan Trustee

Date:

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Independent Examiner’s Report to the Trustees of Dawdon Youth and Community Centre

I report on the accounts of the company for the year ended 31[st] December 2020, which are set out on pages 5 to 11.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, 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 my examination, no matter has come to my attention:

• which gives me reasonable cause to believe that, in any material respect, the requirements

• a) to keep accounting records in accordance with section 130 of the 2011 Act; and

• b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the 2011 Act

have not been met; or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Charity Accountants 51 The Avenue Seaham Co Durham SR7 8NS

Date:

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Statement of Financial Activities For the year ended 31[st] December 2020

Notes £ Income and endowments from: Donations and Legacies 3 33,469 Charitable activities 4 13,299 Other trading activities 5 - Other 6 - Total 46,768 Expenditure on: Charitable activities 7 74,608 Total 74,608 (27,840) Reconciliation of Funds Total funds brought forward 55,439 Total funds carried forward 12 27,599 Net income/(expenditure) for the year Unrestricted funds	£ £ £ 118,813 152,282 77,098 - 13,299 41,481 - - 11,773 - - 84,917 118,813 165,581 215,269 92,495 167,103 125,605 92,495 167,103 125,605 26,318 (1,522) 89,664 34,225 89,664 - 60,543 88,142 89,664 Restricted funds Total funds 2020 Total funds 2019

The notes on pages 7 to 11 form part of these accounts.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Balance Sheet As at 31[st] December 2020

Notes £ Current assets: Debtors 10 6,571 Cash at bank and in hand 83,257 Total current assets 89,828 Liabilities: Creditors: Amounts falling due within one year 11 1,686 Net current assets or liabilities Total assets less current liabilities The funds of the charity Restricted income funds 12 Unrestricted funds 12 27,599 Total unrestricted funds Total charity funds	£ £ £ 5,158 87,747 92,905 3,241 88,142 89,664 88,142 89,664 60,543 34,225 55,439 27,599 55,439 88,142 89,664 2019 2020

The financial statements have been prepared in accordance with the Financial Reporting Standard 107(FRS 102).

The accounts were approved by the trustees and signed on their behalf by:

Mrs Leanne Kennedy Trustee

Mrs Kerry Parker Trustee

Date:

The notes on pages 7 to 11 form part of these accounts.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Notes to the accounts

1 Accounting policies

• In preparing the accounts the following accounting policies have been complied with:

• a) The accounts have been prepared on the historic cost convention The accounts have been prepared in accordance with 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 102A) (2019) and the Charities Act 2011.

• b) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

• c) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

• d) All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

• i) Donations and legacies are received by way of grants, donations and gifts and are included in full in the statement of financial activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

• ii) Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

• iii) Investment income is included when receivable.

• iv) Incoming resources from charitable activities, where related to performance and specific deliverables, are accounted for when the charity earns the right to consideration by its performance.

• e) Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

• i) Expenditure on raising funds comprises costs associated with attracting voluntary income, including costs of trading for fundraising purposes and the use of a professional fundraiser.

• ii) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them including governance costs associated with meeting the constitutional and statutory requirements of the charity and the costs linked to the strategic management of the charity.

• iii) All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis as set out in the notes.

2 Taxation

• The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Notes to the accounts (Continued)

3	Income and endowments from donations and	Income and endowments from donations and	Income and endowments from donations and	Income and endowments from donations and	legacies	legacies
		Unrestricted			Restricted		Total funds	Total funds
			funds			funds	2020	2019
			£			£	£	£
	AAP Covid Grant			-		4,800	4,800	-
	AAP Holiday Hunger			-		-	-	2,700
	Cree Project			-		3,000	3,000	1,500
	Durham county Council (Wages	EXP	10,000			-	10,000	-
	HMRC JRS Grant		14,469			-	14,469	-
	Tudor Trust			-		2,000	2,000	10,000
	Durham County Council (Mamzone)			-		9,460	9,460	2,403
	EDT (Vol Exp)			-		4,300	4,300	495
	Big Lottery			-		5,900	5,900	-
	NB Toy Appeal					3,820	3,820
	SAFC					1,000	1,000
	Wrap Fund			-		6,848	6,848	-
	Access to Food			-		21,444	21,444	100
	Believe Housing			-		500	500	-
	Linda Simpson			-		6,204	6,204	5,868
	Neighbourhood Budget		9,000			-	9,000	500
	Sir James Knott trust (ABC Toddlers)			-		-	-	1,000
	Children in Need			-		39,565	39,565	39,547
	County Durham CF (Covid 19)			-		5,000	5,000
	County Durham Community
	Foundation
	(Acoustics/repairs/led)			-		4,972	4,972	11,211
	Seaham TC (Acoustics/repairs)			-		-	-	1,000
	Other donations and grants			-		-	-	774
	Total		33,469		118,813		152,282	77,098
4	Income and endowments from charitable activities
		Unrestricted			Restricted		Total funds	Total funds
			funds			funds	2020	2019
			£			£	£	£
	Room Hire		13,279			-	13,279	40,783
	Pop and sweet sales		20			-	20	698
	Total		13,299			-	13,299	41,481
5	Income and endowments from other		trading activities
		Unrestricted			Restricted		Total funds	Total funds
			funds			funds	2020	2019
			£			£	£	£
	Fundraising events		-			-	-	11,773
6	Income and endowments from other
		Unrestricted			Restricted		Total funds	Total funds
			funds			funds	2020	2019
			£			£	£	£
	Other income Transfer
	from unincorporated charity		-			-	-	84,917

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Notes to the accounts (Continued)

7 Expenditure on charitable activities a) Unrestricted funds

Unrestricted funds
Wages Heat, Light and Water Insurance Telephone and Internet Repairs and Maintenance Activities Cleaning Summer camp Pop and sweets Payroll Bureau costs Bank fees Independent Examiner's fee Miscellaneous expenses Total resources expended	£ 25,673 - - - - - - - - - - - - 25,673 Staff costs	£ - 6,102 3,566 2,606 21,025 - 306 - 20 576 275 600 5,823 40,899 Support costs	£ - - - - - 6,786 - 1,250 - - - - - Other direct costs	Total funds 2020 £ £ 25,673 22,824 6,102 6,618 3,566 - 2,606 2,577 21,025 1,342 6,786 4,889 306 - 1,250 10,055 20 149 576 868 275 179 600 585 5,823 9,453 74,608 59,539 Total funds 2019
			8,036

The Independent Examiner’s firm provides the payroll bureau services to the charity.

8 Charitable activities (Continued)

b) Restricted funds

Activities ABC Toddlers Food bank expenses Wages and salaries Repairs Travel Total resources expended	£ - - - 47,140 - - 47,140 Staff costs	£ - - - - 558 3,203 3,761 Support costs	£ 17,738 - 23,856 - - - Other direct costs	Total funds 2020 £ £ 17,738 14,660 - 2,819 23,856 1,513 47,140 46,711 558 - 3,203 363 92,495 66,066 Total funds 2019
			41,594

9 Trustee and employee information

• a) Trustee information

No trustee received remuneration or was reimbursed expenses during the year.

• b) Employee Information

The average number of employees was 5.

No employee received emoluments in excess of £60,000 during the period.

Project Manager Project Workers	£ £ 1.0 1.0 2.5 2.5 3.5 3.5 2020 2019

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Notes to the accounts (Continued)

9 Trustee and employee information (continued)

• b) Employee Information (Continued)

Employee costs during the period were as follows:

Notes to the accounts (Continued) 9 Trustee and employee information (continued) b) Employee Information (Continued) Employee costs during the period were as follows:
10 Debtors 11 Creditors: Amounts falling due within one year Salaries Social Security Pension Contributions Trade Debtors Other taxes and social security Other creditors and accruals		£ £ 71,011 66,745 597 1,650 1,205 1,140 72,813 69,535 2020 2019 £ £ 6,571 5,158 6,571 5,158 2020 2019 £ £ 850 2,424 836 817 1,686 3,241 2020 2019

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2020

Notes to the accounts (Continued) 12 Reserves

Restricted funds AAP Covid Grant Believe Housing Children in Need Cree Projet EDT(Vol Exp) Access to Food Durham CC(Mamzone) CDCF Covid 19 Lottery Fund NB Toy Appeal Holiday Hunger Reaching Comm Building ABC Toddlers Linda Simpson SAFC Wrap Fund Tudor Trust Unrestricted funds General fund County Durham Community Foundation (Acoustics/repairs/led)	£ - - (399) 644 632 687 3,924 - - (20) 3,160 19 5,868 12,211 - 7,499 34,225 55,439 89,664 At 1 January 2020	£ 4,800 500 39,565 3,000 4,300 21,444 9,460 5,000 5,900 3,820 - - - 6,204 4,972 1,000 6,848 2,000 118,813 46,768 165,581 Incoming resources	£ 4,800 500 43,122 Outgoing resources	Transfers £ £ - - - - - (3,956) - 1,220 - 531 - 16,162 - 11,961 - - - 1,115 322 - (20) - 3,160 - 19 - 12,072 - 17,183 - - - - 774 - 60,543 - 27,599 - 88,142 At 31 December 2020
			2,424 4,401 5,969 1,423 5,000 4,785 3,498 - - - -
			-
			1,000 6,848 8,725
			92,495
			74,608 167,103

13 Analysis of net assets between funds

Restricted funds Current assets Unrestricted funds Current assets	£ £ 60,543 34,225 27,599 55,439 88,142 89,664 2020 2019

14 Related Parties

The charity does not have any related parties.

15 Controlling Parties

The charity is controlled by the trustees.

16 Other information

The charity is a Charitable Incorporated Organisation registered in England and Wales, which has its registered office at Dawdon Community Centre, Queen Alexandra Road, Dawdon, Seaham, Co. Durham, SR7 7NH.

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