REGISTERED CHARITY NO. 1198652
DARTMOUTH YOUTH GROUP
TRUSTEES REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31[ST] DECEMBER 2023
DARTMOUTH YOUTH GROUP
CONTENTS OF THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023
| Page | |
|---|---|
| Annual report of the trustees | 1 to 3 |
| Independent examiners report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 15 |
DARTMOUTH YOUTH GROUP
TRUSTEES REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2023
The Trustees present their report and financial statements for Dartmouth Youth Group (DYG) for the period ended 31st December 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities, preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1[st] January 2015).
Establishment and objects
DYG is a charitable incorporated organisation and is established as a registered charity under Charity Number 1198652.
The objects are to advance in life and to help young people within Dartmouth and the surrounding areas through:-
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the provision of recreational and leisure time activities provided in the interests of social welfare designed to improve their conditions of life; and
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providing support and activities which develop their skills and capabilities to enable them to participate in society as mature and responsible individuals.
To achieve its aims, DYG have run a weekly Youth Club, provided activities at the local Leisure Centre and funded several activities and outings.
Structure, governance and management
The trustees during the period were:-
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Elizabeth Moseley
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Richard Baker
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Donna Donaghue
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Delia Kempley
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Natasha Pettigrew
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Jonathan Hawkins
-
John Abbott
The address for correspondence for the Trust is:-
Mrs E Moseley 19 Raleigh Close Dartmouth Devon TQ6 9LB
Page 1
DARTMOUTH YOUTH GROUP
TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2022
The Charitable Incorporated Organisation (CIO) was registered as a charity under the number 1198652. All of the trustees are volunteers and the CIO employs no staff. Trustees and volunteers give their time voluntarily and receive no remuneration or other benefits. All of the funds raised were through donations or fundraising activities undertaken by the trustees and volunteers.
Advisers
The Trust’s bank is NatWest Bank plc in Paignton, Devon. Mr Nicholas Hindmarsh BEM acts as an Independent Examiner under the Charities Act.
DYG are members of Voluntary Organisation for Young People and Children Devon (VOYC) who provide training and encourage their members to DBS check volunteers and train them in Safeguarding Level 2, which is a strategy that has been adopted by DYG.
Review of developments, activities and finances
Dartmouth Youth Group (DYG) have retained the use of the Ivy Lane building which belongs to Dartmouth Town Council and would thank them for their support over the past year.
Every Tuesday Evening we meet here and activities include; Pool, Foosball, Table Tennis, Scalextric and Crafting. The emphasis is on learning social skills and making friendships in a safe environment.
A meal is provided and as with everything we do it is free of charge for our young people. Numbers are still high and we regularly get over 30 young people attending.
During the summer months we moved to an outside area in Coronation Park. Providing food became more challenging but with support from local businesses we still provided a free meal for everyone. We invested in some outdoor game’s equipment and the young people quickly learnt to organize themselves to play cricket, rounders, football and throwing games or just chatted with their friends. Paddle Boarding was also arranged for Tuesday Nights along with a River Trip and Kayaking.
Friday Nights at the Leisure Centre included Monthly Roller Disco, Aqua Run, Aqua Disco and Swimming Lessons. Roller Disco remained the most popular activity with up to 80 attendees. Although numbers were relatively low for Swimming Lessons, at least 6 young people were taught to swim which then enabled them to have the confidence to take part in water-based activities such as Paddle Boarding. The Trustees felt this was a huge success as the impact on the individual was considered to be very beneficial for their future social development and safety.
Members of the Youth Group took part in the Regatta Silent Disco and once again this was generously provided free of charge.
A group of 30 young people went by coach to see Shrek at the Theatre Royal in Plymouth, preceded by a meal at Pizza express. The Christmas Party was held at Rockfish with local magician entertainment and all the young people received Christmas chocolates.
Page 2 DARTMOUTH YOUTH GROUP
TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2022
We sponsored 4 young people to take part in the Duke of Edinburgh award scheme which started at Dartmouth Academy.
DYG appreciates that although it is well supported by the community there is still a possibility that we will lose the use of Ivy Lane as Dartmouth Town Council is still looking to dispose of the property. DYG is now actively looking for a replacement base.
We continue to be as inclusive as we can and would thank the community of Dartmouth for their continued support.
The statutory financial statements of the Dartmouth Youth Group are attached. They comprise a Statement of Financial Activities, setting out the income and expenditure for the period. The financial statements conclude with a Balance Sheet summarising the CIO’s financial position, the accounting policies and notes to the accounts.
Financial review
The charity has continued to thrive in its second year of existence and is well placed to meet the challenges ahead. The major financial concern for the charity is the cost associated with the finding of new premises once Ivy Lane is no longer available.
Signed on behalf of the Trustees
Elizabeth Moseley Trustee
Page 3
INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2023
Independent Examiner's report to the trustees of Dartmouth Youth Group
I report to the trustees on my examination of the accounts of Dartmouth Youth Group (DYG) for the year ended 31[st] December 2023.
Responsibilities and basis of report
As the trustees of the Chartered Incorporated Organisation, 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 CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed ail 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:-
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Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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The accounts do not accord with those records; or
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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.
Nicholas Hindmarsh BEM
Date: 10[th] October 2024
Page 4
DARTMOUTH YOUTH GROUP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2023
| Unrestricted Restricted Funds Funds 2023 2023 Notes £ £ Incoming Resources Donations received 4 16,218 8,927 Fundraising 5 133 - Gift Aid 1,609 150 _ __ Total Income 17,960 9,077 Resources Expended Events 6 4,904 4,613 Building Costs 7 2,184 - Volunteer Clothing 349 - Volunteer Training 665 - Food on Club Nights 1,814 - Insurance 207 - Depreciation 9 526 1,197 Sundries 35 - _ _ Total Resources Expended 10,684 5,810 _ _ Net Incoming Resources 8 £ 7,276 £ 3,267 _ _ Total Funds brought forward 7,385 2,505 Funds Adjustment in Year 7,276 3,267 _ ___ Total Funds carried forward £ 14,661 £ 5,772 |
Total Funds 2023 £ 25,145 133 1,759 _ 27,037 9,517 2,184 349 665 1,814 207 1,723 35 _ 16,494 _ £ 10,543 _ 9,890 10,543 ____ £ 20,433 |
Total Funds 2022 £ 20,415 343 - _ 20,758 5,816 3,585 377 475 357 207 - 51 _ 10,868 _ £ 9,890 _ - 9,890 ___ £ 9,890 |
|
|---|---|---|---|
The notes on pages 7 to 15 form part of these financial statements
Page 5
DARTMOUTH YOUTH GROUP
BALANCE SHEET AS AT 31[ST] DECEMBER 2023
| Unrestricted Restricted Funds Funds 2023 2023 Notes £ £ Fixed Assets Tangible Fixed Assets 9 1,051 3,592 _ _ Current Assets/Liabilities Debtors 10 1,609 150 Cash at Bank 14,301 2,030 Petty Cash 77 - Creditors (2,377) - _ _ Net Current Assets 13,610 2,180 _ _ Net Assets £ 14,661 £ 5,772 __ ___ Represented By Capital Account Unrestricted funds 14,661 - Restricted Funds - 5,772 ______ ___ £ 14,661 £ 5,772 |
Total Funds 2023 £ 4,643 ___ 1,759 16,331 77 (2,377) _ 15,790 _ £ 20,433 _ 14,661 5,772 ____ £ 20,433 |
Total Funds 2022 £ - _ - 9,618 272 - _ 9,890 _ £ 9,890 __ 7,385 2,505 ___ £ 9,890 |
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These financial statements were approved by the Trustees and authorised for issue on 10[th] October 2024 and are signed on behalf of the Trustees by
Elizabeth Moseley Trustee
Donna Donaghue Trustee
The notes on pages 7 to 15 form part of these financial statements
Page 6
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023
DARTMOUTH YOUTH GROUP
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Youth Club, Ivy Lane, Dartmouth, Devon, TQ6 9QQ.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of financial statements
The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the Charity is responsible in law.
Funds
Unrestricted funds – are funds (including legacy funds) which can be used in accordance with the charitable objects, at the discretion of the trustees of the DYG for ordinary purposes.
Restricted funds – are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when funds are raised for particular purposes, these can be by way of donations or events and activities. Any balance unspent at the end of the year must be carried forward as a balance on that fund.
Unrestricted and restricted funds are as shown on the Statement of Financial Activities.
Incoming Resources
Voluntary income – donations are recognised when received. Tax recoverable on Gift Aid donations is credited when the income is recognised.
Grants and legacies – to the Charity are accounted for as soon as the Charity is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the Charity is reasonably certain.
Other ordinary income – Income from events and activities are accounted for gross.
Page 7
DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
3. Accounting Policies (continued)
Resources Expended
Grants – Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the Charity.
Activities directly relating to the Charity – All other expenditure is generally recognised when it is incurred and is accounted for gross.
Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Debtors
Debtors are recognised at the settlement amount due.
Creditors and provisions
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 trade discounts due.
4. Donations
| Unrestricted Restricted £ £ Dartmouth Town Council 250 - Devon Community Grant 2,000 - Dartmouth United Charities 6,000 - Dartmouth League of Friends 1,500 300 1,800 Hadley Trust - 5,500 St Petrox Trust 2,000 - Yorke Finance - 2,000 Co-Op 1,031 - Dartmouth Regatta 22 - Eddystone Challenge 123 - Ribeye Ltd 300 - 4 Paws Dog Walking 70 - Darby and Darby - 150 Individual Donations 2,922 977 _ _ £ 16,218 £ 8,927 |
Total Funds 2023 £ 250 2,000 6,000 5,500 2,000 2,000 1,031 22 123 300 70 150 3,899 ____ £ 25,145 |
|---|---|
Page 8
DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
4. Donations (continued)
| Unrestricted Restricted £ £ South Hams District Council 1,000 - Dartmouth Town Council 2,184 - Devon County Council 1,000 - International Freight 3,000 - Dartmouth United Charities - 4,000 St Petrox Trust 2,000 - Dartmouth Regatta Memorial Row 350 - Dartmouth Rotary 250 - CITI Utilities 1,000 - DYS Space Ltd 1,000 - Apollo IT Ltd 250 - Individual Donations 3,492 - Collection Tins 789 - Sundry 100 - _ ______ £ 16,415 £ 4,000 |
Total Funds 2022 £ 1,000 2,184 1,000 3,000 4,000 2,000 350 250 1,000 1,000 250 3,492 789 100 ____ £ 20,415 |
|---|---|
5. Fundraising
| Fundraising | |||
|---|---|---|---|
| Total | |||
| Funds | |||
| Unrestricted | Restricted | 2023 | |
| £ | £ | £ | |
| Scalextric Day | £ 133 _ |
- ______ |
£ 133 _ |
| Total | |||
| Funds | |||
| Unrestricted | Restricted | 2022 | |
| £ | £ | £ | |
| Scalextric Day | 328 | - | 328 |
| Tuck Shop | 15 | - | 15 |
| _ | ______ | _ | |
| £ 343 _ |
£ - ______ |
£ 343 _ |
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DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
6. Expenditure on charitable activities
| Unrestricted Restricted £ £ Roller Disco and Hall Hire 2,160 2,325 Paddle Boarding 200 - Parkour 400 - Theatre Trip 1,414 - Coasteering - 930 Swimming 210 1,070 Sea Kayaking 240 - Duke of Edinburgh - 288 Scalextric Day 280 - _ _ £ 4,904 £ 4,613 |
Total Funds 2023 £ 4,485 200 400 1,414 930 1,280 240 288 280 ___ £ 9,517 |
|---|---|
| Unrestricted Restricted £ £ Roller Disco and Hall Hire 2,160 1,495 Jubilee Disco 616 - Paddle Boarding 165 - Parkour 320 - Christmas Lights Train 1,060 - _ __ £ 4,321 £ 1,495 __ ___ Support Costs Unrestricted Restricted £ £ Rent of Ivy Lane 2,184 - _ _ £ 2,184 £ - _ _ |
Total Funds 2022 £ 3,655 616 165 320 1,060 _ £ 5,816 _ Total Funds 2023 £ 2,184 _ £ 2,184 _ |
|---|---|
7. Support Costs
Page 10
DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
7. Support Costs (continued)
| Support Costs (continued) | |||
|---|---|---|---|
| Total | |||
| Funds | |||
| Unrestricted | Restricted | 2022 | |
| £ | £ | £ | |
| Rent of Ivy Lane | 2,184 | - | 2,184 |
| Maintenance of Ivy Lane | 1,401 | - | 1,401 |
| ___ | ______ | ___ | |
| £ 3,585 ___ |
£ - ______ |
£ 3,585 ___ |
|
| Net Incoming Resources | |||
| Total | |||
| Funds | |||
| Unrestricted | Restricted | 2023 | |
| £ | £ | £ | |
| Income | 17,960 | 9,077 | 27,037 |
| Expenditure | 10,684 | 5,810 | 16,494 |
| ___ | ___ | ___ | |
| £ 7,276 ___ |
£ 3,267 ___ |
£ 10,543 ___ |
|
| Total | |||
| Funds | |||
| Unrestricted | Restricted | 2022 | |
| £ | £ | £ | |
| Income | 16,758 | 4,000 | 20,758 |
| Expenditure | 9,373 | 1,495 | 10,868 |
| ___ | ___ | ___ | |
| £ 7,385 ___ |
£ 2,505 ___ |
£ 9,890 ___ |
|
| Tangible Fixed Assets | |||
| A) Unrestricted Funds | |||
| Equipment | Total | ||
| £ |
£ | ||
| Cost at 1st January 2023 | - | - | |
| Additions during the period | 1,577 | 1,577 | |
| ___ | ______ | ||
| Cost at 31st December 2023 | £ 1,577 ___ |
£ 1,577 ______ |
8. Net Incoming Resources
9. Tangible Fixed Assets
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DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
| 9. | Tangible Fixed Assets (continued) | ||
|---|---|---|---|
| Equipment | Total | ||
| £ |
£ | ||
| Depreciation at 1st January 2023 | - | - | |
| Charge for the year | 526 | 526 | |
| ___ |
___ | ||
| Depreciation at 31st December 2023 |
£ 526 ___ |
£ 526 ___ |
|
| Carrying Amount at 31st December 2023 | £1,051 |
£ 1,051 |
|
| ___ |
___ | ||
| B) Restricted Funds | |||
| Computer | Total | ||
| £ |
£ | ||
| Cost at 1st January 2023 | - | - | |
| Additions during the period | 4,789 | 4,789 | |
| ___ |
______ | ||
| Cost at 31st December 2023 |
£ 4,789 ___ |
£ 4,789 ______ |
|
Computer |
Total |
||
| £ |
£ | ||
| Depreciation at 1st January 2023 | - | - | |
| Charge for the year | 1,197 | 1,197 | |
| ___ |
___ | ||
| Depreciation at 31st December 2023 |
£ 1,197 ___ |
£ 1,197 ___ |
|
| Carrying Amount at 31st December 2023 | £3,592 |
£ 3,592 |
|
| ___ |
___ | ||
| The Equipment is depreciated at the rate of 33% per annum on a straight line basis. The | |||
| Computer is depreciated at the rate of 25% on a straight line basis. |
Page 12
DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
| 10. | Debtors | ||||
|---|---|---|---|---|---|
| Total | |||||
| Funds | |||||
| Unrestricted | Restricted | 2023 | |||
| £ | £ | £ | |||
| Gift Aid on donations | £ 1,609 ___ |
£ 150 ______ |
£ 1,759 ___ |
||
| Total | |||||
| Funds | |||||
| Unrestricted | Restricted | 2022 | |||
| £ | £ | £ | |||
| Gift Aid on donations | - ______ |
- ______ |
- ______ |
||
| 11. | Creditors | ||||
| Total | |||||
| Funds | |||||
| Unrestricted | Restricted | 2023 | |||
| £ | £ | £ | |||
| Dartmouth Town Council | 2,184 | - | 2,184 | ||
| Dartmouth Swimming Club | 125 | - | 125 | ||
| Sundry Creditor | 68 | - | 68 | ||
| _ _ |
___ | ||||
| £ 2,377 ___ |
- ___ |
£ 2,377 ___ |
|||
| Total | |||||
| Funds | |||||
| Unrestricted | Restricted | 2022 | |||
| £ | £ | £ | |||
| Creditors | - ______ |
- ______ |
- ______ |
Page 13
DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
12. Analysis of Charitable Funds
A) Unrestricted Funds
| As at 1 January 2023 £ General Funds £ 7,385 ___ B) Unrestricted Funds As at 17 January 2022 £ General Funds £ - |
As at 31 December Income Expenditure Adjustment 2023 £ £ £ £ £ 17,960 £ 10,684 £ - £ 14,661 _ _ __ _ As at 31 December Income Expenditure Adjustment 2022 £ £ £ £ £ 16,758 £ 9,373 £ - £ 7,385 |
|---|---|
B) Unrestricted Funds
A) Restricted Funds
| As at 1 January 2023 £ Roller Disco 2,505 Computer - Water activities - Duke of Edinburgh - _ £ 2,505 _ |
Income £ 5,500 2,000 1,577 _ £ 9,077 _ |
As at 31 Cash at 31 December Balance Sheet December Expend Net Adjustment 2023 £ £ £ £ 2,325 180 - 1,197 4,303 (3,592) 711 2,000 - - 288 1,289 (150) 1,139 _ _ _ _ £ 5,810 £ 5,772 £ (3,742) £ 2,030 _ _ _ _ |
|---|---|---|
B) Restricted Funds
| As at 17 January 2022 £ Roller Disco £ - ______ |
Income £ £ 4,000 ___ |
Expend £ £ 1,495 ___ |
As at 31 Cash at 31 December Balance Sheet December Net Adjustment 2022 £ £ £ £ 2,505 £ - £ 2,505 _ _ _ |
|---|---|---|---|
Page 14
DARTMOUTH YOUTH GROUP
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2023
13. Related Party Transactions
At 31st December 2023, £Nil was owed to Dartmouth Youth Group (DYG) and there were no related party transactions.
Page 15