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2024-03-31-accounts

Annual Report 2023-2024 DigiLocal CIO - Reg Charity: 1185746

MAKING OUR DIGITAL FUTURE DigiLocal club attendees In=3791 Who attended DigiLocal in 2023-2024 New 20.1% Regular Where did clubs run in 2023-2024? 13 club sessions every week across the Bristol region Yc4ro p8cpI8 by h)rrts postcod? 82% ofyoung people are from 50% most deprived postcode5 What kinds of household background did our young people come from? DigiLocal CIO - Reg Charity: 1185746

MAKING OUR DIGITAL FUTURE How does DigiLocal compare to the tech industry, and Bristol? What best describes your gender? -ll[ dl .thank you for your input into Inayah's development and we feel that it has been a good experience for her. What do parents sa Ben is loving the sessions and wanted to thank you for running them. I really feel your inspiring a young brain Example project designed and written by a young person. complete v4ith guide for olher5 i u I 1 1 2 2 2 0 1 1 1 1 1 0 1 1 2 1 1 1 1 0 0 0 1 2 i 0 0 0 1 1 1 0 2 1 1 1 0 2f 2 1 2 1 0 2 1 0 1 1 0 1 1 1 1 1 0 1 1 0 0 0 1 DigiLocal 15 not affiliated with kratih or FWhon- 11 Scratch is developed by the Lifelong Kindergarten Gmup at the M]T Media Lab 21 Python is a traderllark of the Python Software Foundation rps DigiLocal CIO - Reg Charity: 1185746

MAKING OUR DIGITAL FUTURE NASA What else do DigiLocal young people get up to? SPACE APPS • BRISTOL 57,900+ participants 52 countries 5,500+ projects DigiLocal is the Local Lead for 20241 A young person was Bristol's Global Nominee. beating several industry teamsl Alex won the Game Maker BAFTA Young Games Designer WINNER GAME MAKING 110.14 SEIIIALJUS ALEX PHILLIPS {13) 41ED •IAFIAYGD ALT 26.754 Young people participated in 2022123 Astro Pi - Mission Zero is always a popular activity! 27 Countries participated across Wurope and Canada in 2022123 42% Female representation across the Astro Pi Challenge 2022123 Astro Pi Challenge is a partnership between EASAand the Raspberry Pi Foundation DigiLocal CIO - Reg Charity: 1185746

DigiLocal CIO

Trustee’s Annual Report

From: 1 Apr 2023 To: 31 March 2024

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, but not exclusively by supporting free technology clubs.

DigiLocal believes that while talent is everywhere, opportunity is not. Our purpose is to give underrepresented young people the opportunity to discover and develop their digital talents. We work through community partners to provide clubs in community venues. We support industry volunteers to mentor the young people in developing their problem-solving skills and build resilience.

Achievements and Performance

DigiLocal recorded a number of significant achievements in the period 2023-2024 covered by this Report.

Given our focus on marginalised young people, we are particularly proud of our achievements towards increasing diversity within both young people and volunteers participating in club sessions. Where people were comfortable to describe their gender, 40% of young people and nearly 30% of volunteers identified as female (against an industry average of roughly 26%). We also recorded over 80% of young people attending from a postcode in the lower 50% socioeconomic backgrounds by the Indices of Multiple Deprivation, and 16% of young people attended from postcodes in the lowest 10%.

DigiLocal was also selected as the Local Lead for the NASA Space Apps Challenge again in 2023. This was hosted at the University of the West of England and saw teams of young people from our clubs competing alongside University students and industry professionals.

An example of feedback from parents was ‘... thank you for your input into Inayah’s development and we feel this has been a good experience for her .’

DigiLocal CIO - Reg Charity: 1185746 2 of 8

DigiLocal has maintained our high performance and standards. We supported 13 weekly in-person clubs across 12 venues in the Bristol region. We additionally supported 6 online weekly club sessions available to young people outside the Bristol geography.

This represents roughly 650 hours of support in-person, and 250 hours online. This represents a nearly 50% increase over the previous period.

Nearly 80% of our young people had attended DigiLocal clubs in 2022-2023, demonstrating our commitment to long term support and our performance against that ambition.

Financial Review

Financial Position

The charity has seen a significant increase in unrestricted fund donations compared to the prior year, particularly from grant awards. Alongside this cost has been managed and modest reductions have been made where appropriate and do not hinder the public benefit. Overall, the financial activity remains in a net expenditure position with a deficit of £13,492, but this is much reduced compared to the prior year (2023: deficit of £63,161).

Pages 9 and 10, show the Profit and Loss Account for the year and the Balance sheet as at 31 March 2024.

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 renumerations or benefits paid. The part-time salary falls under the minimum threshold for Statutory Pension contributions.

Reserves

At the end of the period, £15,214 was held in Unrestricted funds (2023: £12,298).

Free reserves available to the charity are £8,714 (2023: £2,548). This is less than the Reserves Policy as set out further below, which requires the charity to hold unrestricted free reserves of £30,000. To address this future grant applications will include more emphasis on unrestricted / core cost funds.

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

DigiLocal CIO - Reg Charity: 1185746 3 of 8

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,

The average monthly costs for the charity were £5,000 representing a 6 month cash flow of £30,000.

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.

Restricted Funds

£1,886 was held in Restricted Funds (2023:18,294). 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. The only risk that has been identified in this area will be the ongoing identification of funds.

Sources of Funds

Major charitable donors

Three significant charitable donations were received in the year from Nisbet trust, Grand Bridges and UK Youth Fund. These were all greater than £5,000.

Corporate Donors

No major donation has been received from companies during the period.

DigiLocal CIO - Reg Charity: 1185746 4 of 8

All corporate donors are included on our website homepage ‘thank you’ banner 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) registered the10 October 2019 and governed by constitution filed with the Charity Commission.

There are 9 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.

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

DigiLocal CIO - Reg Charity: 1185746 5 of 8

Names of the charity trustees who manage the charity

----- Start of picture text -----
Trustee Name Office Date Appointed /
Resigned
1 Michael Bartley Chair
2 Nicholas Flaherty
3 Heather Macdonald Tait
4 Ali Hassan
5 Craig Oram Treasurer
6 Abdullahi Farah
7 Bakoto Jobe
8 Angela Loveridge Resigned
5 August 2024
9 Akash Sachdeva
----- End of picture text -----

Name of chief executive or names of senior staff members CEO: Dr John Bradford

DigiLocal CIO - Reg Charity: 1185746 6 of 8

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 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:

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 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 Nicholas Flaherty Craig Oram
Date 13 November 2024 13 November 2024

DigiLocal CIO - Reg Charity: 1185746 7 of 8

Independent Examiner’s Report Year ended 31 March 2024

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 2024.

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

13 November 2024 Date: …………………………

DigiLocal CIO - Reg Charity: 1185746 8 of 8

DIGILOCAL CIO

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
2
Interest income
Total income
Expenditure on:
Raising funds
3
Charitable activities
4
Total expenditure
Net income/(expenditure)
6
Total funds at start of year
13
Total funds at end of year
13
and net movement funds
Unrestricted
Funds
£
30,451
803
31,254
1,231
27,107
28,338
2,916
12,298
15,214
Restricted
Funds
£
15,253
-
15,253
5
31,656
31,661
(16,408)
18,294
1,886
Total Funds
2024
£
45,704
803
46,507
1,236
58,763
59,999
(13,492)
30,592
17,100
Total Funds
2023
£
11,385
280
11,665
13,224
61,602
74,826
(63,161)
93,753
30,592

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.

Prior year fund comparatives for 2023 are included in note 12.

The notes on pages 11 to 19 form part of these financial statements

9

DIGILOCAL CIO

BALANCE SHEET

AS AT 31 MARCH 2024

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors : amounts falling
due within one year
11
Net current assets
Net assets
FUNDS
Unrestricted funds
14
Restricted funds
14
Total funds
2024
£
6,500
6,500
473
14,785
15,258
(4,658)
10,600
17,100
15,214
1,886
17,100
2023
£
9,750
9,750
1,146
29,342
30,488
(9,646)
20,842
30,592
12,298
18,294
30,592

These financial statements were approved by the Trustees on …......................................and are signed on 13 November 2024 their behalf by:

Craig Oram Trustee

The notes on pages 11 to 19 form part of these financial statements

10

DIGILOCAL CIO NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) 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.

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. The only risk that has been identified in this area will be the ongoing identification of funds. With unrestricted funds being below the 6 month reserve policy this continues to be high on the Trustees agenda and reported monthly by the CEO.

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.

11

DIGILOCAL CIO NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

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 capitalised.

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 13 of the financial statements.

12

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

2 Income from: Donations and legacies

Donations and grants
Prior year comparative
Donations and grants
Expenditure on: Raising funds
Fundraising
Fees
Prior year comparative
Fundraising
Fees
Unrestricted
Funds
£
30,451
30,451
Unrestricted
Funds
£
787
787
Unrestricted
Funds
£
1,200
31
1,231
Unrestricted
Funds
£
13,200
21
13,221
Restricted
Funds
£
15,253
15,253
Restricted
Funds
£
10,598
10,598
Restricted
Funds
£
-
5
5
Restricted
Funds
£
-
3
3
Total Funds
2024
£
45,704
45,704
Total Funds
2023
£
11,385
11,385
Total Funds
2024
£
1,200
36
1,236
Total Funds
2023
£
13,200
24
13,224

3 Expenditure on: Raising funds

13

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

4 Expenditure on: Charitable activities

Charitable activity expenditure
Prior year comparative
Charitable activity expenditure
5
Support costs
Advertising and marketing
General expenses
Insurance
Rent
Repairs and maintenance
Staff costs
(Note 7)
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 5)
2024
£
£
£
10
58,753
58,763
10
58,753
58,763
Support costs Total Funds
Direct costs
(Note 5)
2023
£
£
£
50
61,552
61,602
50
61,552
61,602
Total Funds
Total Funds
2024
2023
£
£
-
139
52
77
293
214
5,005
2,642
91
88
47,078
51,766
1,226
984
-
425
85
85
58
76
8
196
-
142
3,250
3,250
307
168
1,300
1,300
58,753
61,552

14

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

6 Net income/(expenditure) for the year

----- Start of picture text -----
|||| |---|---|---| |This is stated after charging:|2024|2023| |£|£| |Independent Examiner's fees|1,300|1,300| |Depreciation|3,250|3,250|

----- End of picture text -----

No Trustees have waived or have been reimbursed for their out of pocket travel expenses (2023: Nil). No Trustee received any remuneration during this and previous year.

7 Staff costs and numbers

----- Start of picture text -----
|||| |---|---|---| |The aggregate payroll costs were:|2024|2023| |£|£| |Wages & salaries|42,979|47,594| |Social security costs|3,630|3,580| |Pension contributions|469|592| |47,078|51,766|

----- End of picture text -----

No employee received emoluments of more than £60,000.

The average weekly number of employees during the year was 2 (2023: 2), 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 £23,497 (2023: £24,870).

8 Taxation

The charity is exempt from corporation tax on its charitable activities.

9 Tangible fixed assets

----- Start of picture text -----
|||| |---|---|---| |Computer| |equipment|Total| |£|£| |Cost or valuation| |At 1 April 2023|13,000|13,000| |At 31 March 2024|13,000|13,000| |Depreciation| |At 1 April 2023|3,250|3,250| |Charge for the year|3,250|3,250| |At 31 March 2024|6,500|6,500| |Net book value| |At 31 March 2024|6,500|6,500| |At 31 March 2023|9,750|9,750|

----- End of picture text -----

15

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
10 Debtors
2024 2023
£ £
Due in less than one year:
VAT 473 1,146
473 1,146
11 Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 127 2,005
Other creditors 399 3,616
Tax and NIC Payable 2,832 2,725
Accruals and deferred income 1,300 1,300
4,658 9,646
12 Comparative movement in funds
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Income from:
Donations and legacies 787 10,598 11,385
Interest income 280 - 280
Total income 1,067 10,598 11,665
Expenditure on:
Raising funds 13,221 3 13,224
Charitable activities 24,117 37,485 61,602
Total expenditure 37,338 37,488 74,826
Net income / (expenditure) (36,271) (26,890) (63,161)
Transfers between funds - - -
Net movement in funds (36,271) (26,890) (63,161)
Total funds at start of year 48,569 45,184 93,753
Total funds at end of year 12,298 18,294 30,592
----- End of picture text -----

16

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

13 Movement in funds

For the year ended 31 March
Restricted funds
Digital Exclusion
Club Support
Patchway Community
Unrestricted funds
Business For Good
General funds
Total funds
For the year ended 31 March
Restated
Restricted funds
Digital Exclusion
Club Support
Club Equipment
Patchway Community
Unrestricted funds
Business For Good
General funds
Total funds
2024
At 1 April
2023
£
6,859
10,816
619
18,294
-
12,298
12,298
30,592
2023
At 1 April
2022
£
24,498
18,359
1,648
679
45,184
-
48,569
48,569
93,753
Income
£
253
15,000
-
15,253
8
31,246
31,254
46,507
Income
£
246
12,000
(1,648)
-
10,598
-
1,067
1,067
11,665
Expenditure
£
(7,112)
(24,164)
(385)
(31,661)
(8)
(28,330)
(28,338)
(59,999)
Expenditure
£
(17,885)
(19,543)
-
(60)
(37,488)
(433)
(36,905)
(37,338)
(74,826)
Transfers
£
-
-
-
-
-
-
-
-
Transfers
£
-
-
-
-
-
433
(433)
-
-
At 31 Mar
2024
£
-
1,652
234
1,886
-
15,214
15,214
17,100
At 31 Mar
2023
£
6,859
10,816
-
619
18,294
-
12,298
12,298
30,592

17

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

13 Movement in funds (continued)

Designated fund descriptions

BFG (Business for Good) - this related to a programme the Trustees undertook which was funded out of unrestricted general funds.

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.

18

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

14 Analysis of net assets between funds

As at 31 March 2024
Restricted funds
Unrestricted funds
As at 31 March 2023
Restricted funds
Unrestricted funds
£
-
6,500
6,500
£
-
9,750
9,750
Fixed assets
Fixed assets
£
1,886
12,899
14,785
£
18,294
11,048
29,342
Cash at bank
Cash at bank
£
-
(4,185)
(4,185)
£
-
(8,500)
(8,500)
Other net
assets/
(liabilities)
Other net
assets/
(liabilities)
Total
£
1,886
15,214
17,100
Total
£
18,294
12,298
30,592

15 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.

19

DigiLocal CIO

Trustee’s Annual Report

From: 1 Apr 2023 To: 31 March 2024

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, but not exclusively by supporting free technology clubs.

DigiLocal believes that while talent is everywhere, opportunity is not. Our purpose is to give underrepresented young people the opportunity to discover and develop their digital talents. We work through community partners to provide clubs in community venues. We support industry volunteers to mentor the young people in developing their problem-solving skills and build resilience.

Achievements and Performance

DigiLocal recorded a number of significant achievements in the period 2023-2024 covered by this Report.

Given our focus on marginalised young people, we are particularly proud of our achievements towards increasing diversity within both young people and volunteers participating in club sessions. Where people were comfortable to describe their gender, 40% of young people and nearly 30% of volunteers identified as female (against an industry average of roughly 26%). We also recorded over 80% of young people attending from a postcode in the lower 50% socioeconomic backgrounds by the Indices of Multiple Deprivation, and 16% of young people attended from postcodes in the lowest 10%.

DigiLocal was also selected as the Local Lead for the NASA Space Apps Challenge again in 2023. This was hosted at the University of the West of England and saw teams of young people from our clubs competing alongside University students and industry professionals.

An example of feedback from parents was ‘... thank you for your input into Inayah’s development and we feel this has been a good experience for her .’

DigiLocal CIO - Reg Charity: 1185746 2 of 8

DigiLocal has maintained our high performance and standards. We supported 13 weekly in-person clubs across 12 venues in the Bristol region. We additionally supported 6 online weekly club sessions available to young people outside the Bristol geography.

This represents roughly 650 hours of support in-person, and 250 hours online. This represents a nearly 50% increase over the previous period.

Nearly 80% of our young people had attended DigiLocal clubs in 2022-2023, demonstrating our commitment to long term support and our performance against that ambition.

Financial Review

Financial Position

The charity has seen a significant increase in unrestricted fund donations compared to the prior year, particularly from grant awards. Alongside this cost has been managed and modest reductions have been made where appropriate and do not hinder the public benefit. Overall, the financial activity remains in a net expenditure position with a deficit of £13,492, but this is much reduced compared to the prior year (2023: deficit of £63,161).

Pages 9 and 10, show the Profit and Loss Account for the year and the Balance sheet as at 31 March 2024.

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 renumerations or benefits paid. The part-time salary falls under the minimum threshold for Statutory Pension contributions.

Reserves

At the end of the period, £15,214 was held in Unrestricted funds (2023: £12,298).

Free reserves available to the charity are £8,714 (2023: £2,548). This is less than the Reserves Policy as set out further below, which requires the charity to hold unrestricted free reserves of £30,000. To address this future grant applications will include more emphasis on unrestricted / core cost funds.

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

DigiLocal CIO - Reg Charity: 1185746 3 of 8

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,

The average monthly costs for the charity were £5,000 representing a 6 month cash flow of £30,000.

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.

Restricted Funds

£1,886 was held in Restricted Funds (2023:18,294). 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. The only risk that has been identified in this area will be the ongoing identification of funds.

Sources of Funds

Major charitable donors

Three significant charitable donations were received in the year from Nisbet trust, Grand Bridges and UK Youth Fund. These were all greater than £5,000.

Corporate Donors

No major donation has been received from companies during the period.

DigiLocal CIO - Reg Charity: 1185746 4 of 8

All corporate donors are included on our website homepage ‘thank you’ banner 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) registered the10 October 2019 and governed by constitution filed with the Charity Commission.

There are 9 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.

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

DigiLocal CIO - Reg Charity: 1185746 5 of 8

Names of the charity trustees who manage the charity

----- Start of picture text -----
Trustee Name Office Date Appointed /
Resigned
1 Michael Bartley Chair
2 Nicholas Flaherty
3 Heather Macdonald Tait
4 Ali Hassan
5 Craig Oram Treasurer
6 Abdullahi Farah
7 Bakoto Jobe
8 Angela Loveridge Resigned
5 August 2024
9 Akash Sachdeva
----- End of picture text -----

Name of chief executive or names of senior staff members CEO: Dr John Bradford

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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 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:

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 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 Nicholas Flaherty Craig Oram
Date 13 November 2024 13 November 2024

DigiLocal CIO - Reg Charity: 1185746 7 of 8

Independent Examiner’s Report Year ended 31 March 2024

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 2024.

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

13 November 2024 Date: …………………………

DigiLocal CIO - Reg Charity: 1185746 8 of 8

DIGILOCAL CIO

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
2
Interest income
Total income
Expenditure on:
Raising funds
3
Charitable activities
4
Total expenditure
Net income/(expenditure)
6
Total funds at start of year
13
Total funds at end of year
13
and net movement funds
Unrestricted
Funds
£
30,451
803
31,254
1,231
27,107
28,338
2,916
12,298
15,214
Restricted
Funds
£
15,253
-
15,253
5
31,656
31,661
(16,408)
18,294
1,886
Total Funds
2024
£
45,704
803
46,507
1,236
58,763
59,999
(13,492)
30,592
17,100
Total Funds
2023
£
11,385
280
11,665
13,224
61,602
74,826
(63,161)
93,753
30,592

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.

Prior year fund comparatives for 2023 are included in note 12.

The notes on pages 11 to 19 form part of these financial statements

9

DIGILOCAL CIO

BALANCE SHEET

AS AT 31 MARCH 2024

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors : amounts falling
due within one year
11
Net current assets
Net assets
FUNDS
Unrestricted funds
14
Restricted funds
14
Total funds
2024
£
6,500
6,500
473
14,785
15,258
(4,658)
10,600
17,100
15,214
1,886
17,100
2023
£
9,750
9,750
1,146
29,342
30,488
(9,646)
20,842
30,592
12,298
18,294
30,592

These financial statements were approved by the Trustees on …......................................and are signed on 13 November 2024 their behalf by:

Craig Oram Trustee

The notes on pages 11 to 19 form part of these financial statements

10

DIGILOCAL CIO NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) 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.

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. The only risk that has been identified in this area will be the ongoing identification of funds. With unrestricted funds being below the 6 month reserve policy this continues to be high on the Trustees agenda and reported monthly by the CEO.

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.

11

DIGILOCAL CIO NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

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 capitalised.

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 13 of the financial statements.

12

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

2 Income from: Donations and legacies

Donations and grants
Prior year comparative
Donations and grants
Expenditure on: Raising funds
Fundraising
Fees
Prior year comparative
Fundraising
Fees
Unrestricted
Funds
£
30,451
30,451
Unrestricted
Funds
£
787
787
Unrestricted
Funds
£
1,200
31
1,231
Unrestricted
Funds
£
13,200
21
13,221
Restricted
Funds
£
15,253
15,253
Restricted
Funds
£
10,598
10,598
Restricted
Funds
£
-
5
5
Restricted
Funds
£
-
3
3
Total Funds
2024
£
45,704
45,704
Total Funds
2023
£
11,385
11,385
Total Funds
2024
£
1,200
36
1,236
Total Funds
2023
£
13,200
24
13,224

3 Expenditure on: Raising funds

13

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

4 Expenditure on: Charitable activities

Charitable activity expenditure
Prior year comparative
Charitable activity expenditure
5
Support costs
Advertising and marketing
General expenses
Insurance
Rent
Repairs and maintenance
Staff costs
(Note 7)
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 5)
2024
£
£
£
10
58,753
58,763
10
58,753
58,763
Support costs Total Funds
Direct costs
(Note 5)
2023
£
£
£
50
61,552
61,602
50
61,552
61,602
Total Funds
Total Funds
2024
2023
£
£
-
139
52
77
293
214
5,005
2,642
91
88
47,078
51,766
1,226
984
-
425
85
85
58
76
8
196
-
142
3,250
3,250
307
168
1,300
1,300
58,753
61,552

14

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

6 Net income/(expenditure) for the year

----- Start of picture text -----
|||| |---|---|---| |This is stated after charging:|2024|2023| |£|£| |Independent Examiner's fees|1,300|1,300| |Depreciation|3,250|3,250|

----- End of picture text -----

No Trustees have waived or have been reimbursed for their out of pocket travel expenses (2023: Nil). No Trustee received any remuneration during this and previous year.

7 Staff costs and numbers

----- Start of picture text -----
|||| |---|---|---| |The aggregate payroll costs were:|2024|2023| |£|£| |Wages & salaries|42,979|47,594| |Social security costs|3,630|3,580| |Pension contributions|469|592| |47,078|51,766|

----- End of picture text -----

No employee received emoluments of more than £60,000.

The average weekly number of employees during the year was 2 (2023: 2), 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 £23,497 (2023: £24,870).

8 Taxation

The charity is exempt from corporation tax on its charitable activities.

9 Tangible fixed assets

----- Start of picture text -----
|||| |---|---|---| |Computer| |equipment|Total| |£|£| |Cost or valuation| |At 1 April 2023|13,000|13,000| |At 31 March 2024|13,000|13,000| |Depreciation| |At 1 April 2023|3,250|3,250| |Charge for the year|3,250|3,250| |At 31 March 2024|6,500|6,500| |Net book value| |At 31 March 2024|6,500|6,500| |At 31 March 2023|9,750|9,750|

----- End of picture text -----

15

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
10 Debtors
2024 2023
£ £
Due in less than one year:
VAT 473 1,146
473 1,146
11 Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 127 2,005
Other creditors 399 3,616
Tax and NIC Payable 2,832 2,725
Accruals and deferred income 1,300 1,300
4,658 9,646
12 Comparative movement in funds
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Income from:
Donations and legacies 787 10,598 11,385
Interest income 280 - 280
Total income 1,067 10,598 11,665
Expenditure on:
Raising funds 13,221 3 13,224
Charitable activities 24,117 37,485 61,602
Total expenditure 37,338 37,488 74,826
Net income / (expenditure) (36,271) (26,890) (63,161)
Transfers between funds - - -
Net movement in funds (36,271) (26,890) (63,161)
Total funds at start of year 48,569 45,184 93,753
Total funds at end of year 12,298 18,294 30,592
----- End of picture text -----

16

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

13 Movement in funds

For the year ended 31 March
Restricted funds
Digital Exclusion
Club Support
Patchway Community
Unrestricted funds
Business For Good
General funds
Total funds
For the year ended 31 March
Restated
Restricted funds
Digital Exclusion
Club Support
Club Equipment
Patchway Community
Unrestricted funds
Business For Good
General funds
Total funds
2024
At 1 April
2023
£
6,859
10,816
619
18,294
-
12,298
12,298
30,592
2023
At 1 April
2022
£
24,498
18,359
1,648
679
45,184
-
48,569
48,569
93,753
Income
£
253
15,000
-
15,253
8
31,246
31,254
46,507
Income
£
246
12,000
(1,648)
-
10,598
-
1,067
1,067
11,665
Expenditure
£
(7,112)
(24,164)
(385)
(31,661)
(8)
(28,330)
(28,338)
(59,999)
Expenditure
£
(17,885)
(19,543)
-
(60)
(37,488)
(433)
(36,905)
(37,338)
(74,826)
Transfers
£
-
-
-
-
-
-
-
-
Transfers
£
-
-
-
-
-
433
(433)
-
-
At 31 Mar
2024
£
-
1,652
234
1,886
-
15,214
15,214
17,100
At 31 Mar
2023
£
6,859
10,816
-
619
18,294
-
12,298
12,298
30,592

17

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

13 Movement in funds (continued)

Designated fund descriptions

BFG (Business for Good) - this related to a programme the Trustees undertook which was funded out of unrestricted general funds.

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.

18

DIGILOCAL CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

14 Analysis of net assets between funds

As at 31 March 2024
Restricted funds
Unrestricted funds
As at 31 March 2023
Restricted funds
Unrestricted funds
£
-
6,500
6,500
£
-
9,750
9,750
Fixed assets
Fixed assets
£
1,886
12,899
14,785
£
18,294
11,048
29,342
Cash at bank
Cash at bank
£
-
(4,185)
(4,185)
£
-
(8,500)
(8,500)
Other net
assets/
(liabilities)
Other net
assets/
(liabilities)
Total
£
1,886
15,214
17,100
Total
£
18,294
12,298
30,592

15 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.

19