## **DigiLocal CIO**
## **Trustees’ annual report**
# **From: 1 Apr 2022 To: 31 March 2023**
**Reg Charity: 1185746 Company number: CE019153**
## **Objectives and activities**
The objects of the CIO are for the public benefit, to advance the education of young people in the UK from groups that are under-represented within the technology industry, in particular but not exclusively by supporting free technology clubs.
The activities of the charity have been threefold over the last year.
## **DigiLocal in-person - Rebuilding the club network**
The flagship activity of DigiLocal continues to be our in-person club support. These provide young people and communities with the resources and opportunities to use coding as a means to develop problem solving skills and build resilience.
We now have 11 partner communities hosting our club sessions across the Bristol region.
This includes a club at Worle Library in Weston-super-Mare, North Somerset.
Our guidance to volunteers and young people on social distancing and face coverings has been updated to reflect the changing health situation.
DigiLocal @ Filton with increased spacing for young people and volunteer Elisa Piccoli social distancing and using face coverings in a club session
DigiLocal CIO - Reg Charity: 1185746 1
If people are feeling unwell, they should not attend. Face coverings are optional.
## **DigiLocal Online**
We have continued to provide our online club support throughout the period.
Each week we host 6 online club sessions for young people, supported by two volunteers from industry. The clubs use the same project guides and resources as our in-person sessions.
Attendance at online club sessions is not monitored as closely as in-person as the additional safeguarding and fire regulations do not require it. This means we don’t detailed data on numbers, but reports from volunteers suggest that while numbers are down on the pandemic peak, they are stable with most evenings being well attended by a regular cohort of young people.
The in-person clubs are still preferred by those within Bristol but waiting lists mean spaces are often not immediately available. We have been offering the online club as a ‘quick start’ option for those parents.
Rishita attending an online session using a DigiLocal club laptop during the COVID-19 pandemic lockdown (photo courtesy of her parents).
DigiLocal will continue to offer online club support while there is interest from the community.
DigiLocal CIO - Reg Charity: 1185746
2
## **Laptop repurposing**
The underlying disadvantage of many young people in not having adequate access to online educational resources remains. In addition to our collection from members of the public, we have been successful in working with industry partners on their IT replacement policies and taking donated laptops from them.
We have continued to work with Avon Fire & Rescue Service, faith centres, volunteers, and community anchor organisations to collect, repurpose and onward gift laptops to young people.
An additional 1153 laptops were onward gifted between 1 April 2022 and 31 March 2023. This represents a steady state activity and is expected to continue into the future.
**----- Start of picture text -----**
Young person in
receipt of a
laptop from
public donation.
We do not place
any requirement
for young
people to join
DigiLocal as
part of the
laptop
repurposing.
Onward gifting is carried out with key
community partners like the Bristol
Somali Resource Centre.
**----- End of picture text -----**
We continue to see strong demand from our community partners for this service and so it will continue to be a part of DigiLocal’s activities in supporting underrepresented young people in discovering and developing their digital talents.
## **Contribution of volunteers**
DigiLocal has always relied heavily on volunteers from communities to deliver its activities. We have continued to be very fortunate to have committed volunteers able and willing to host online club sessions for young people, and to undertake a lot of the laptop repurposing.
## **Statement on public benefit**
The objects of the CIO are for the public benefit, to advance the education of young people in the UK from groups that are under-represented within the technology industry, in particular but not exclusively by supporting free technology clubs.
DigiLocal CIO - Reg Charity: 1185746 3
## **Achievements and performance**
There have been a number of major achievements by the young people and community around DigiLocal.
## **DigiLocal Internship**
The paid internship programme was extended as a pilot with a different young person working to a brief from the NASA Space Apps Challenge.
This was also part of the Gunnercook Inspire programme to develop alternative income streams for charities.
Dean was offered the place and spent 8 weeks working with DigiLocal at the Ashton Gate Stadium to develop a 3D view and predictor of ‘space junk’. This was coded in python, using Agile methods and version control on github (just as many software firms operate).
Miro was used to collaboratively develop this along with other ideas, resources, and the weekly To-Do list. Below is a part-view of the research area of the project Miro board.
This was a very technically challenging project with lots of research needed to identify an appropriate python rendering engine, conversion of public space tracking data into plottable (x, y, z) points, and similar.
A final working version was produced that performed very well even with >50,000 discrete items being tracked and forward projected.
## **NASA International Space Apps Challenge**
Over the weekend 1-2 October 2022 we hosted the NASA International Space Apps Challenge for the Bristol region. This was a mixed in-person and online activity.
We were kindly hosted by Bradley Stoke Library who gave us permission to use the public space on both Saturday and Sunday.
We hosted around a dozen young people over the weekend to explore space, data, and fun ideas for the global challenges set by NASA. Most young people attended the library in-person but we also had one team operating online.
**----- Start of picture text -----**
Photo from Bradley Stoke Library
with coding in their teams.
**----- End of picture text -----**
DigiLocal CIO - Reg Charity: 1185746 4
## **Performance**
We try not to overburden our volunteers with recording every activity young people take part in. After all, our volunteers support us to encourage young people not to enter data in a spreadsheet. However, we do monitor attendance and ask our young people how they felt about our projects and clubs.
Over the period, 364 young people attended either an online or in-person club.
Between 1 April 2022 and 31 March 2023 we hosted 133 club sessions in-person. This represents 442 contact hours. Several clubs were still getting started and so a waiting list was only maintained on a few clubs. A formal register is maintained for club session booking and attendance.
Our online clubs ran throughout the period April 2022 to March 2023. We hosted 5 sessions every week with up 10 young people attending each session. The decision was made at the start of lockdown not to require formal attendance registration or monitoring as many families were already undergoing severe stress and we didn’t want to imply attendance was mandatory or that they would ‘lose’ their place through occasional non-attendance.
_I can genuinely say the work John does is AMAZING!!!! For many years my daughter has used his coding club at her local youth centre and she enjoyed every moment of it. While other children opted for other activities she was more interested in coding. She is now set on being an architect when she's older (she's currently 9). Thank you John, I believe your sessions further helped to inspire her interests._
DigiLocal CIO - Reg Charity: 1185746 5
## **Financial review**
## **Financial Position**
The charity has had a very difficult fund raising period. The period saw a significant drop in income and used much of its cash balance to cover costs. These were largely Restricted Funds.
Pages 11 and 12, show the Statement of Financial Activities for the year and the Balance Sheet as at 31 March 2023.
## **Salaries and wages**
The main outgoing commitment is staff salaries.
The FTE staffing remained constant, but one part-time worker left and the other moved to full-time to cover the workload.
The CEO is on a FTE salary of £25,000. There are no additional remunerations or benefits paid. The part-time salary falls under the minimum threshold for Statutory Pension contributions.
## **Reserves**
At the end of the period, £12,298 was held in Unrestricted funds as reserves (2022: £48,569).
Free reserves available to the charity are £2,548 (2022: £35,569). This is less than the Reserves Policy as set out further below, which requires the charity to hold unrestricted free reserves of £37,500. To address this future grant applications will include more emphasis on unrestricted / core cost funds. Additionally, the planned DigiLocal Projects CIC Ltd will generate unrestricted Funds from trading activity that can be gifted back to the Charity.
## **Reserve Policy**
Trustee’s intention that in the event of significant disruption to the operating environment, the charity should be able to react and attempt to secure emergency funding to continue supporting our beneficiaries. In the worst case scenario, there should be sufficient funds to ensure a legal and orderly winding up process.
Trustees have set 6 month Unrestricted funds (to be reviewed not less than annually) based on average monthly cash expenditure on core overhead costs and excluding Restricted commitments.
In summary, the Reserves Policy will be to seek to hold sufficient Unreserved Funds to cover; - minimum operating expenses for up to 6 months,
- wind up the Charity in a legal and orderly manner
The average monthly costs for the charity were £6,250 representing a 6 month cash flow of £37,500.
No material commitments have been made from Unrestricted Funds.
The charity will continue to raise unrestricted funds from donations, gifts, and charitable activities. These will be used to maintain the level of Reserves in accordance with the Policy. The current state of Reserves is reported to Trustees monthly.
DigiLocal CIO - Reg Charity: 1185746
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## **Restricted Funds**
£18,294 was held in Restricted Funds (2022: £45,184). These funds are not available for Reserves.
## **Fixed Assets**
The charity holds 40 laptops as tangible fixed assets with a book value of £13,000 and these will be depreciated on a straight line over 4 years.
There are no other fixed assets owned by the charity..
## **Going Concern**
The trustees have considered the going concern status of the charity and conclude that there are no material uncertainties affecting the ability of the charity to continue as a going concern. This has also been considered in the context of Covid-19 and the cash position at the date of signing along with future cash projections.
## **Sources of Funds**
## **Major charitable donors**
A major donation (>£5,000) was been received from the National Lottery Community Fund.
## **Corporate Donors**
No major donation has been received from companies during the period.
All corporate donors are included on our ‘thank you’ page of DigiLocal supporters, but not in any heightened priority or prominence.
No donor has received any material benefit from their donation.
## **Individual Donors**
DigiLocal has been supported by 11 individuals. These are a mix of one-off donations and regular giving, and are made towards general activities and restricted funds. In addition a donation was received through Benevity representing several individuals but we do not have their details. Gift Aid was collected by Benevity as appropriate.
We invite individual donors to complete a Gift Aid declaration where appropriate.
## **Structure, governance and management**
DigiLocal is a Charitable Incorporated Organisation (CIO) governed by constitution filed with the Charity Commission.
There are 8 voluntary Trustees who have strategic governance over the Charity. One trustee has particular responsibility for financial matters, and one trustee has particular responsibility for safeguarding and policies.
DigiLocal CIO - Reg Charity: 1185746
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The charity is managed day-to-day by the CEO. Trustees are kept apprised of key updates through a weekly email. Each week these address one of four strategic topics for the charity; 1) financial situation, 2) governance, 3) funding & grant applications, and 4) new initiatives or partnerships being considered.
Additional emails and phone calls are held ad hoc as needed.
## **Reference and administrative details**
|Charity name|**DigiLocal CIO**|
|---|---|
|Other name the charity uses|**N / A**|
|Registered charity number|**1185746**|
|Charity’s principal address|**Engine Shed, Bristol, BS1 6QH, UK**|
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Trustee Name Office Date Appointed /
Reappointed
1 Michael Bartley Chair
2 Nicholas Flaherty 15 June 2022 (R)
3 Heather Macdonald Tait
4 Ali Hassan
5 Craig Oram Treasurer
6 Abdullahi Farah 15 June 2022 (R)
7 Bakoto Jobe 15 June 2022 (R)
8 Angela Loveridge
9 Akash Sachdeva 1 July 2022 (A)
**----- End of picture text -----**
**Name of chief executive or names of senior staff members CEO: Dr John Bradford**
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales/Scotland/Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state
DigiLocal CIO - Reg Charity: 1185746
8
of affairs of the charity and of 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;
- state whether applicable UK Accounting Standards have been followed, subject to any material 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 business.
The trustees are responsible for keeping sufficient accounting records that 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 2008 and the provisions of the trust deed/constitution. 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.
## **Declarations**
## **The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees:**
||||
|---|---|---|
|**Signatures**|||
|**Full Names**|**Michael Bartley**|**Craig Oram**|
|**Date**|05 February 2024|05 February 2024|
DigiLocal CIO - Reg Charity: 1185746 9
## **Independent Examiner’s Report Year ended 31 March 2023**
## **Independent examiner’s report to the trustees of Digilocal CIO**
I report to the trustees on my examination of the accounts of Digilocal CIO (the Charity) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joshua Kingston BSc ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
05 February 2024 Date: …………………………
DigiLocal CIO - Reg Charity: 1185746 10
## **DIGILOCAL CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 MARCH 2023**
|**Note**
**Income from:**
Donations and legacies
**2**
Charitable activities
**3**
Interest Income
**Total income**
**Expenditure on:**
Raising funds
**4**
Charitable activities
**5**
**Total expenditure**
**Net income/(expenditure)**
**7**
**Transfers between funds**
**Net movement in funds**
**Restated**
**Total funds at start of year**
**14**
**Total funds at end of year**
**14**|**Unrestricted**
**Funds**
**£**
787
-
280
1,067
13,221
24,117
37,338
(36,271)
-
(36,271)
48,569
12,298|**Restricted**
**Funds**
**£**
10,598
-
-
10,598
3
37,485
37,488
(26,890)
-
(26,890)
45,184
18,294|**Total Funds**
**2023**
**£**
11,385
-
280
11,665
13,224
61,602
74,826
(63,161)
-
(63,161)
93,753
30,592|**Total Funds**
**2022**
**£**
**Restated**
81,497
2,657
12
84,166
5,942
36,954
42,896
41,270
-
41,270
52,483
93,753|
|---|---|---|---|---|
The Charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
Further details on restatement on note 15
**The notes on pages 13 to 21 form part of these financial statements**
11
## **DIGILOCAL CIO**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2023**
|**Note**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Liabilities**
Creditors : amounts falling
due within one year
**12**
**Net current assets**
**Net assets**
**FUNDS**
**Unrestricted funds**
**16**
**Restricted funds**
**16**
**Total funds**|**2023**
**£**
9,750
9,750
1,146
29,342
30,488
(9,646)
20,842
30,592
12,298
18,294
30,592|2022
£
Restated
13,000
13,000
4,769
85,675
90,444
(9,691)
80,753
93,753
48,569
45,184
93,753|
|---|---|---|
05 February 2024 These financial statements were approved by the Trustees on …......................................and are signed on their behalf by:
Craig Oram Trustee
**The notes on pages 13 to 21 form part of these financial statements**
12
**DIGILOCAL CIO NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023**
## **1 Accounting policies**
## **Accounting convention**
The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value and 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 in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern, despite the significant uncertainty being caused by the worldwide COVID-19 crisis. Whilst the Trustees expect there to be a significant impact on the charity’s operations and reserves in the coming months and years, the charity has sufficient reserves to be able to meet these challenges.
The Trustees confirm they have complied with their duty to have regard to the public benefit guidance published by the Charity Commission (in accordance with the Charities Act 2011) and referred to it when reviewing the Charity's aims and objectives, and planning activities.
## **Income**
Income from donations is included in income when these are receivable, except as follows:
I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;
II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
Legacies are included on a receivable basis where charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material.
Donations in kind comprise donated services where the costs are measurable and the services would otherwise have to be paid for to maintain operational effectiveness.
## **Expenditure**
Expenditure is recognised in the period in which it is incurred.
## _**Raising funds**_
Raising funds expenditure include those costs incurred in seeking voluntary contributions and other costs which include the costs of running and participating in fundraising events and collections.
## _**Charitable Activities**_
Grants awarded are allocated to charitable activities.
13
**DIGILOCAL CIO**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023**
## **1 Accounting policies** _**(continued)**_
Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.
## _**Governance costs**_
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.
## **Fixed assets**
Fixed assets are held at cost less accumulated depreciation. Assets costing less than £500 are not capitalise Depreciation is calculated so as to write-off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:
Computer equipment on a straight line basis over 4 years
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.
## **Cash and cash equivalents**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.
Further explanation of the nature and purpose of each fund is included in note of the financial statements.
14
**DIGILOCAL CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
## **2 Income from: Donations and legacies**
|Donations and Grants
**Prior year comparative**
**Restated**
Donations and Grants
**3**
**Income from: Charitable activities**
Sale of goods/services
**Prior year comparative**
**Restated**
Sale of goods/services
**4**
**Expenditure on: Raising funds**
Fundraising
Fees
**Prior year comparative**
**Restated**
Fundraising
Fees|**Unrestricted**
**Funds**
**£**
787
787
**Unrestricted**
**Funds**
**£**
13,897
13,897
**Unrestricted**
**Funds**
**£**
-
-
**Unrestricted**
**Funds**
**£**
1,654
1,654
**Unrestricted**
**Funds**
**£**
13,200
21
13,221
**Unrestricted**
**Funds**
**£**
5,900
19
5,919|**Restricted**
**Funds**
**£**
10,598
10,598
**Restricted**
**Funds**
**£**
67,600
67,600
**Restricted**
**Funds**
**£**
-
-
**Restricted**
**Funds**
**£**
1,003
1,003
**Restricted**
**Funds**
**£**
-
3
3
**Restricted**
**Funds**
**£**
-
23
23|**Total Funds**
**2023**
**£**
11,385
11,385
**Total Funds**
**2022**
**£**
81,497
81,497
**Total Funds**
**2023**
**£**
-
-
**Total Funds**
**2022**
**£**
2,657
2,657
**Total Funds**
**2023**
**£**
13,200
24
13,224
**Total Funds**
**2022**
**£**
5,900
42
5,942|
|---|---|---|---|
15
**DIGILOCAL CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
## **5 Expenditure on: Charitable activities**
|Charitable activity expenditure
**Prior year comparative**
**Restated**
Charitable activity expenditure
**6**
**Support costs**
Advertising and Marketing
General Expenses
Insurance
Rent
Repairs and Maintenance
Staff costs
(Note 8)
Telephone and Internet
Staff Training
Subscriptions
Bank charges and interest
Travel expenses
Legal fees
Depreciation expense
Governance costs
Accountancy costs
Independent Examination fees|**Support costs Total Funds**
**Direct costs**
**(Note 6)**
**2023**
**£**
**£**
**£**
50
61,552
61,602
50
61,552
61,602
**Support costs Total Funds**
**Direct costs**
**(Note 6)**
**2022**
**£**
**£**
**£**
4,788
32,166
36,954
4,788
32,166
36,954
**Total Funds**
**Total Funds**
**2022**
**2023**
**Restated**
**£**
**£**
139
560
77
206
214
214
2,642
707
88
81
51,766
27,856
984
845
425
-
85
50
76
122
196
23
142
142
3,250
-
168
160
1,300
1,200
61,552
32,166|
|---|---|
16
## **DIGILOCAL CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
## **7 Net income/(expenditure) for the year**
**----- Start of picture text -----**
||||
|---|---|---|
|This is stated after charging:|2023|2022|
|£|£|
|Independent Examiner's fees|1,300|1,200|
|-|
|Depreciation|3,250|
**----- End of picture text -----**
Nil Trustees have waived or have been reimbursed for their out of pocket travel expenses. No Trustee received any remuneration during the year.
Aggregate donations from Trustees, key management personnel, and other related parties was £Nil (2022: £1,010).
## **8 Staff costs and numbers**
**----- Start of picture text -----**
||||
|---|---|---|
|The aggregate payroll costs were:|2023|2022|
|£|£|
|Wages & salaries|47,594|25,908|
|Social security costs|3,580|1,593|
|Pension contributions|592|355|
|51,766|27,856|
**----- End of picture text -----**
No employee received emoluments of more than £60,000.
The average weekly number of employees during the year was 2 (2022: 3), calculated on the basis of average headcount. The total employment benefits received by key management personnel including employer's national insurance and employer's pension contributions were £24,870 (2022: £21,444).
## **9 Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **10 Tangible fixed assets**
**----- Start of picture text -----**
||||
|---|---|---|
|Computer|
|equipment|Total|
|£|£|
|Cost or valuation|
|At 1 April 2022|13,000|13,000|
|At 31 March 2023|13,000|13,000|
|Depreciation|
|-|-|
|At 1 April 2022|
|Charge for the year|3,250|3,250|
|At 31 March 2023|3,250|3,250|
|Net book value|
|At 31 March 2023|9,750|9,750|
|At 31 March 2022|13,000|13,000|
**----- End of picture text -----**
17
**DIGILOCAL CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
**----- Start of picture text -----**
11 Debtors
2023 2022
£ £
Due in less than one year:
VAT 1,146 3,889
Other debtors - 880
1,146 4,769
12 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 2,005 6,171
Other creditors 3,616 444
Tax and NIC Payable 2,725 1,755
Accruals and deferred income 1,300 1,321
9,646 9,691
13 Comparative movement in funds
Unrestricted Restricted Total Funds
Restated Funds Funds 2022
£ £ £
Income from:
Donations and legacies 13,897 67,600 81,497
Charitable activities 1,654 1,003 2,657
Interest Income 12 - 12
Total income 15,563 68,603 84,166
Expenditure on:
Raising Funds 5,919 23 5,942
Charitable activities 4,854 32,100 36,954
Total expenditure 10,773 32,123 42,896
Net income / (expenditure) 4,790 36,480 41,270
Transfers between funds 15,600 (15,600) -
Net movement in funds 20,390 20,880 41,270
Total funds at start of year 28,179 24,304 52,483
Total funds at end of year 48,569 45,184 93,753
**----- End of picture text -----**
18
**DIGILOCAL CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
## **14 Movement in funds**
## **For the year ended 31 March 2023**
|**Restricted funds**
Digital Exclusion
Club Support
Club equipment
Patchway Community
**Unrestricted funds**
Business For Good
General funds
**Total funds**|**At 1 April**
**2022**
**£**
**Restated**
24,498
18,359
1,648
679
45,184
-
48,569
48,569
93,753|**Income**
**£**
246
12,000
(1,648)
-
10,598
-
1,067
1,067
11,665|**Expenditure**
**£**
(17,885)
(19,543)
-
(60)
(37,488)
(433)
(36,905)
(37,338)
(74,826)|**Transfers**
**£**
-
-
-
-
-
433
(433)
-
-|**At 31 Mar**
**2023**
**£**
6,859
10,816
-
619
18,294
-
12,298
12,298
30,592|
|---|---|---|---|---|---|
## **For the year ended 31 March 2022 Restated**
|**Restricted funds**
Digital Exclusion
Club Support
Club equipment
Patchway Community
**Unrestricted funds**
General funds
**Total funds**|**At 1 April**
**2021**
**£**
24,075
-
-
229
24,304
28,179
28,179
52,483|**Income**
**£**
15,905
35,000
17,248
450
68,603
15,563
15,563
84,166|**Expenditure**
**£**
(15,482)
(16,641)
-
-
(32,123)
(10,773)
(10,773)
(42,896)|**Transfers**
**£**
-
-
(15,600)
-
(15,600)
15,600
15,600
-|**At 31 Mar**
**2022**
**£**
24,498
18,359
1,648
679
45,184
48,569
48,569
93,753|
|---|---|---|---|---|---|
## **Designated fund descriptions**
**BFG (Business for Good)** - this related to a programme the Trustees undertook which was funded out of unrestricted general funds.
19
**DIGILOCAL CIO**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2023**
## **14 Movement in funds (continued)**
## **Restricted Funds descriptions**
**Digital Exclusion** - launched in response to the COVID-19 pandemic and following approaches by community partners, we established our Digital Exclusion fund. The purpose of this fund is threefold; 1) cover direct expenses associated with laptop repurposing e.g. collection & distribution of laptops, and replacement parts;
2) cover direct expenses associated with providing data access, this is via a contract with a Bristol firm (Square One Networks) that provide a 12 month priced contract, on a rolling monthly renewal for unlimited data, and WiFi dongle;
3) overhead costs of managing those activities e.g. staff salaries. This fund includes a specific award from Quartet Community Foundation (A559801) and donations from corporates and individuals.
**Club support -** funds received to help fund computer clubs **.**
**Club equipment -** funds received to purchase laptops to be used by club participants. £13,000+VAT was spent to purchase laptops during the 2022 financial year. There was £1,648 at the end of 2022 left in the fund, which was returned to the Charity that provided the funds.
**Patchway Community** - a grant award from South Gloucestershire County Council to support a club at the Patchway Community Centre. The original award in 2019 was made to cover 12 months of venue hire, but was not fully spent due to COVID-19 lockdown. An extension was agreed with South Gloucestershire County Council until 31 March 2022. A new Patchway fund was secured in 2022 that will run until used up.
## **15 Prior year restatement**
There has been a prior year restatement due to incorrect fund balances brought forward from prior years, following investigation by the trustees. Although there have been no changes to the total funds available, the restricted and unrestricted fund balances have now been corrected and these can be found below.
The above restatement has the following effect on the comparative figures:
|**31st March 2021**
Unrestricted Funds
Restricted Funds
**Total Funds at 31 March 2021**
**31st March 2022**
Unrestricted Funds
Restricted Funds
**Total Funds at 31 March 2022**|**As previously**
**stated**
**£**
15,188
37,295
52,483
17,407
76,346
93,753|**Adjustment**
**£**
12,991
(12,991)
-
31,162
(31,162)
-|**Restated**
**amounts**
**£**
28,179
24,304
52,483
48,569
45,184
93,753|
|---|---|---|---|
20
**DIGILOCAL CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2023**
## **16 Analysis of net assets between funds**
|**As at 31 March 2023**
Restricted funds
Unrestricted funds
**As at 31 March 2022**
Restricted funds
Unrestricted funds|**£**
-
9,750
9,750
**£**
-
13,000
13,000
**Fixed assets **
**Fixed assets**|**£**
18,294
11,048
29,342
**£**
45,184
40,491
85,675
**Cash at bank**
**Cash at bank**|**£**
-
(8,500)
(8,500)
**£**
-
(4,922)
(4,922)
**Other net**
**assets/**
**(liabilities)**
**Other net**
**assets/**
**(liabilities)**|**Total**
**£**
18,294
12,298
30,592
**Total**
**£**
45,184
48,569
93,753|
|---|---|---|---|---|
## **17 Related party transactions**
There are no other transactions with trustees or other related parties other than those disclosed as required by the Statement of Recommended Practice (SORP) elsewhere in the financial statements.
21