2021-12-31-accounts

Charity Number

1177739

DAWDON YOUTH & COMMUNITY CENTRE

Trustees’ Report and Financial Statements 31[st] December 2021

Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

The trustees present their report and accounts for the year ended 31[st] December 2021. 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 2021

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.

• 2021 was a challenging year post pandemic. Some groups were reluctant to return and there was an increase in demand for support services.

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

• The main objectives for 2021 was to seek funding towards staff salaries and activities. A lot of time was spent making an insurance claim for Business Interruption, and we were eventually successful.

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

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

• We continued to operate some remote activities which started in 2020 (due to Covid 19) enabling us to keep in contact and support young people.

• The provision of the ‘Free Hot Meal’ service saw us prepare and deliver over 1500 meals.

• We received COMF funding to set up Tippytoes Toddler Group which has been very successful, we now have a waiting list.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

Review of the Period (Continued)

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

• 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 1800.

• Outcome: 900 pack lunches and food parcels were distributed during the course of 2021.

• We have been successful in obtaining Covid-19 support funding which enabled us to offer support to resident’s post pandemic.

• We were successful in receiving funding to replace the kitchen to meet Food Hygiene standards.

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 continue to look for funding for staff salaries. 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 replace windows. This would allow us to become more energy efficient..

• 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 2021 the charity had funds totalling £108,452 (2020: £88,142), having raised £187,029 (2020: £165,581) and spent £166,719 (2020: £167,103) 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 2021 there were unrestricted reserves of £108,452 (2020: £88,142).

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

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 2021

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 2021, which are set out on pages 6 to 13.

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 2021

Statement of Financial Activities For the year ended 31[st] December 2021

Notes £ Income and endowments from: Donations and Legacies 3 58,503 Charitable activities 4 30,852 Other trading activities 5 - Total 89,355 Expenditure on: Charitable activities 6 44,861 Total 44,861 44,494 Transfers between funds 10 (4,078) Net income/(expenditure) 40,416 Reconciliation of Funds Total funds brought forward 27,599 Total funds carried forward 10 68,015 Net income/(expenditure) for the year Unrestricted funds

£ £ £ 97,064 155,567 152,282 565 31,417 13,299 45 45 - 97,674 187,029 165,581 121,858 166,719 167,103 121,858 166,719 167,103 (24,184) 20,310 (1,522) 4,078 - - (20,106) 20,310 (1,522) 60,543 88,142 89,664 40,437 108,452 88,142 Restricted funds Total funds 2021 Total funds 2020

The notes on pages 8 to 13 form part of these accounts.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

Balance Sheet As at 31[st] December 2021

Notes £ Current assets: Debtors 9 6,321 Cash at bank and in hand 104,332 Total current assets 110,653 Liabilities: Creditors: Amounts falling due within one year 10 2,201 Net current assets or liabilities Total assets less current liabilities The funds of the charity Restricted income funds 11 Unrestricted funds 11 68,015 Total unrestricted funds Total charity funds	£ £ £ 6,571 83,257 89,828 1,686 108,452 88,142 108,452 88,142 40,437 60,543 27,599 68,015 27,599 108,452 88,142 2020 2021

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 8 to 13 form part of these accounts.

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

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 2021

Notes to the accounts (Continued)

3 Income and endowments from donations and legacies

	Unrestricted	Unrestricted	Restricted	Total funds	Total funds
		funds	funds	2021	2020
		£	£	£	£
	AAP Covid Grant	-	-	-	4,800
	Cree Project	-	2,000	2,000	3,000
	Durham county Council (Wages EXP	18,627	-	18,627	10,000
	High Sheriff Award	-	1,000	1,000	-
	HMRC JRS Grant	-	-	-	14,469
	Tudor Trust	-	2,000	2,000	2,000
	Durham County Council (Mamzone)	-	-	-	9,460
	Durham CC (Summer Activity)	-	6,450	6,450	-
	Defib	1,398	-	1,398	-
	EDC Activity	-	7	7	-
	EDT (Vol Exp)	-	-	-	4,300
	Big Lottery	-	-	-	5,900
	NB Toy Appeal	-	2,120	2,120	3,820
	Local Giving Fitness fun	1,000	-	1,000	-
	Community Kitchen	-	13,487	13,487	-
	Spied	-	400	400	-
	SAFC		-	-	1,000
	Wrap Fund	-	-	-	6,848
	Mark Panto/Linda Simpson	-	5,499	5,499	-
	Access to Food	-	-	-	21,444
	I Will	9,943	-	9,943	-
	Believe Housing	-	-	-	500
	Linda Simpson	-	-	-	6,204
	Neighbourhood Budget	-	-	-	9,000
	Children in Need	-	39,583	39,583	39,565
	County Durham CF (Covid 19)	20,148	-	20,148	5,000
	County Durham CF Warm Homes	3,000		3,000	-
	County Durham Community
	Foundation (Acoustics/repairs/led)	-	-	-	4,972
	Christmas Fun and Food	617	-	617	-
	Haff Fund	-	5,090	5,090	-
	Seaham School TC	-	800	800	-
	Spooksville	2,770	-	2,770	-
	Storm Arwin	1,000	-	1,000	-
	Tippytoes	-	5,627	5,627	-
	Food Bank	-	13,001	13,001	-
	Total	58,503	97,064	155,567	152,282
4	Income and endowments from charitable activities
	Unrestricted		Restricted	Total funds	Total funds
		funds	funds	2021	2020
		£	£	£	£
	Room Hire	30,852	-	30,852	13,279
	Pop and sweet sales	-	548	548	20
	Summer Camp	-	17	17	-
	Total	30,852	565	31,417	13,299

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

Notes to the accounts (Continued)

5	Income and endowments from other trading	Income and endowments from other trading	activities
	Unrestricted		Restricted	Total	funds Total funds
		funds	funds		2021	2020
		£	£		£	£
	Fundraising events	-	45		45	-
6	Expenditure on charitable activities
a)	Unrestricted funds
				Other	Total	Total
		Staff	Support	direct	funds	funds
		costs	costs	costs	2021	2020
		£	£	£	£	£
	Wages	24,737	-	-	24,737	25,673
	Heat, Light and Water	-	6,108	-	6,108	6,102
	Insurance	-	-	-	-	3,566
	Telephone and Internet	-	-	-	-	2,606
	Repairs and Maintenance	-	1,336	-	1,336	21,025
	Activities	-	-	7,086	7,086	6,786
	Cleaning	-	364	-	364	306
	Summer camp	-	-	-	-	1,250
	Pop and sweets	-	-	-	-	20
	Payroll bureau and
	accountancy costs	-	1,466	-	1,466	576
	Bank fees	-	230	-	230	275
	Independent Examiner's fee	-	620	-	620	600
	DEFIB	-	-	1,398	1,398	-
	Miscellaneous expenses	-	1,516	-	1,516	5,823
	Total resources expended	24,737	11,640	8,484	44,861	74,608
	The Independent Examiner’s firm provides the		payroll bureau	services	and occasional
	accountancy services to the charity.

b) Restricted funds

Activities Food bank expenses Wages and salaries Repairs Travel Total resources expended	£ - - 56,848 - - 56,848 Staff costs	£ - - - 1,115 - 1,115 Support costs	£ 55,264 7,658 - - 973 Other direct costs	Total funds 2021 £ £ 55,264 17,738 7,658 23,856 56,848 47,140 1,115 558 973 3,203 121,858 92,495 Total funds 2020
			63,895

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

Notes to the accounts (Continued)

7 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.

Employee costs during the period were as follows: 8 Debtors 9 Creditors: Amounts falling due within one year Project Manager Project Workers Salaries Social Security Pension Contributions Trade Debtors Other taxes and social security Other creditors and accruals		£ £ 1.0 1.0 2.5 2.5 3.5 3.5 2021 2020 £ £ 78,679 71,011 1,508 597 1,398 1,205 81,585 72,813 2021 2020 £ £ 6,321 6,571 6,321 6,571 2021 2020 £ £ 831 850 1,370 836 2,201 1,686 2021 2020

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

Notes to the accounts (Continued)

10 Reserves

Restricted funds ABC Toddlers BBC Children in Need Community Kitchen Cree Projet DCC Summer Activity EDC Activity Food Bank Fundraise and Recycle High Sheriff Awards Haff Fund Mark Panto/Linda Simpson Durham CC(Mamzone) Pop Sales Spied 2 Summer Camp Tippytoes Volunteer Expenses Lottery Fund NB Toy Appeal Holiday Hunger Reaching Comm Building Seaham School of Technology Tudor Trust Unrestricted funds General fund Designated Funds CDCF Covid 19 County Durham Community Foundation (Acoustics/repairs/led)	£ 19 (3,956) - 1,220 - - 16,162 - - - 12,072 11,961 - - - - 531 1,115 322 (20) 3,160 17,183 - 774 60,543 27,599 - 27,599 88,142 At 1 January 2021	£ - 39,583 13,487 2,000 6,450 7 13,001 45 1,000 5,090 5,499 - 548 400 17 5,627 - - 2,120 - - - 800 2,000 97,674 69,207 20,148 89,355 187,029 Incoming resources	£ Outgoing resources	Transfers £ £ - 19 4,058 - - 1,677 - 759 - 270 - 7 - 21,505 - 45 - 27 2,291 - 5,407 - 3,026 - 548 - 391 - 17 - 4,082 - 167 - - - - 20 - - - - - - 199 - - 4,078 40,437 (4,078) 52,267 - 15,748 (4,078) 68,015 - 108,452 At 31 December 2021
			-
			39,685
			11,810 2,461 6,180 - 7,658 - 973 2,799
			12,164
			8,935
			- 9
			-
			1,545
			364 1,115 2,442 - 3,160
			17,183
			601 2,774
			121,858
			40,461
			4,400
			44,861
			166,719

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Dawdon Youth and Community Centre Trustees’ Report and Financial Statements 31[st] December 2021

Notes to the accounts (Continued)

11 Analysis of net assets between funds

Comparative Statement of Financial Activities by Restricted funds Current assets Unrestricted funds Current assets £ Income and endowments from: Donations and Legacies 33,469 Charitable activities 13,299 Total 46,768 Expenditure on: Charitable activities 74,608 Total 74,608 (27,840) Net income/(expenditure) for the year Unrestricted funds	fund type £ 118,813 - 118,813 92,495 92,495 26,318 Restricted funds	£ £ 40,437 60,543 68,015 27,599 108,452 88,142 2021 2020 £ 152,282 13,299 165,581 167,103 167,103 (1,522) Total funds 2020

12 Comparative Statement of Financial Activities by fund type

13 Related Parties

The charity does not have any related parties.

14 Controlling Parties

The charity is controlled by the trustees.

15 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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