**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:-
- the provision of recreational and leisure time activities provided in the interests of social welfare designed to improve their conditions of life; and
- 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:-
- Elizabeth Moseley
- Richard Baker
- Donna Donaghue
- Delia Kempley
- Natasha Pettigrew
- 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:-
1. Accounting records were not kept in respect of the Trust 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.
## **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
|
|---|---|---|---|---|
|||||__|
|||||__|
||_||_|__|
|||||_
|
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
_______|
**Page 9**
## **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**
**Page 11**
## **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**