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.
13