2024-09-30-accounts

THE DANDO CHARITABLE FOUNDATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

REGISTERED CHARITY NUMBER 1197088

THE DANDO CHARITABLE FOUNDATION

CONTENTS

	Pages
Statement of financial activities	1
Balance sheet	2
Notes to the financial statements	3 - 5

THE DANDO CHARITABLE FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024

Notes Incoming resources Incoming resources from generating funds Investment income 2 Total incoming resources Resources expended Costs of generating funds Charitable activities (costs) 3 Governance costs 4 Total resources expended Net incoming/(outgoing) resources Net movement in funds Total funds brought forward Total funds carried forward	2023 Unrestricted funds Totals £ £ £ 10,845 10,845 2,252 2024
	10,845 10,845 2,252
	62 62 95 8,800 8,800 4,815
	8,862 8,862 4,910
	1,983 1,983 (2,658)
	1,983 1,983 (2,658) 1,144,858 1,144,858 1,147,516
	1,146,841 1,146,841 1,144,858

1

THE DANDO CHARITABLE FOUNDATION BALANCE SHEET AT 30 SEPTEMBER 2024

Notes Current assets Debtors Cash at bank and in hand Creditors - amounts falling due within one year 6 Total assets less current liabilities Capital and reserves Unrestricted funds	£ £ £ £ - - 1,147,841 1,145,758 1,147,841 1,145,758 (1,000) (900) (1,000) (900) 1,146,841 1,144,858 1,146,841 1,144,858 1,146,841 1,144,858 2024 2023	£ £ £ £ - - 1,147,841 1,145,758 1,147,841 1,145,758 (1,000) (900) (1,000) (900) 1,146,841 1,144,858 1,146,841 1,144,858 1,146,841 1,144,858 2024 2023
		1,144,858
		1,144,858
		1,144,858

The financial statements were approved by the trustees on 9 June 2025 and signed on their behalf by:

Mr G Sheppard

2

THE DANDO CHARITABLE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

1.1 Accounting convention

The financial statements are prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards and follow the recommendations in Statement of Recommended Practice: Accounting by Charities (SORP).

1.2 Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follow:

Freehold property	nil%
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

No fixed assets are currently owned.

2 Interest receivable and similar income Bank interest 3 Charitable activities (costs) Stationery, postage and advertising Sundry expenses 4 Governance costs Accountancy Legal and professional fees	2024 2023 £ £ 10,845 2,252
	10,845 2,252
	2024 2023 £ £ 14 78 48 17
	62 95
	2024 2023 £ £ 1,000 900 7,800 3,915
	8,800 4,815

3

THE DANDO CHARITABLE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

5 Taxation

The organisation is a registered charity (number 1197088) and has no liability to taxation.

6 Creditors - amounts falling due within one year Accruals	2024 2023 £ £ 1,000 900
	1,000 900

7 Merger with the Sergent Memorial Trust

With effect from 1 October 2023, the charity merged with the Sergent Memorial Trust (SMT) The combination of the two charities is treated as a merger under the Charities SORP (FRS 102).

The Dando Charitable Foundation (DCF) will be the future reporting entity for the merged charities

Merger accounting involves aggregating the assets, liabilities and funds of the combining charities and presenting them as though they had always been part of the same reporting charity. As a result, the 2022/23 comparative figures show the combined assets, liabilities and incomes of the two charities as if they had been one charity in that year.

Further disclosures concerning the merged entities that are required by the Charities SORP (FRS 102) are set out at notes 8 to 10.

8 Statement of financial activities for the current reporting period

Income Expenditure	Post- Totals SMT DCF merger £ £ £ £ - - 10,845 10,845 - - (8,862) (8,862) Pre-merger
	- - 1,983 1,983

4

THE DANDO CHARITABLE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

9 Statement of financial activities for the previous reporting period

Income Expenditure 10 Analysis of net assets at the date of merger Net assets Unrestricted funds	SMT DCF Totals £ £ £ 2,252 - 2,252 (4,910) - (4,910)
	(2,658) - (2,658)
	SMT DCF Totals £ £ £ 144,858 - 144,858
	144,858 - 144,858

5