OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-04-30-accounts

REGISTERED CHARITY NUMBER: 519928

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 FOR DEZZAS CABIN

L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB

DEZZAS CABIN

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 April 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11 to 12

DEZZAS CABIN

REPORT OF THE TRUSTEES for the Year Ended 30 April 2023

The trustees present their report with the financial statements of the charity for the year ended 30 April 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

519928

Principal address

13 Brickhurst Park Ind Estate Johnston Haverfordwest Pembrokeshire SA63 3BP

Trustees

Ms B Clark Ms C Walters

Independent examiner

L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Dezzas Cabin was founded in 2014 as a not-for-profit organisation. This is a charitable unincorporated organisation governed by a constitution, dated December 2014 -

August 2021 Dezzas Cabin took over the Monkton Sports & Community Centre - charity reference number 519928. The name was amended in August 2021 following this takeover to make it Dezzas Cabin.

At this point all of the assets, liabilities, services were transferred from Monkton Sports and Community Centre to be the newly listed Dezzas Cabin charity.

The constitution provides for an executive committee of not less than 4 nor more than 15 members including Chair and Vice-Chair. Of these, not less than 3 and not more than 12 members are to be elected at the annual general meeting and hold office from the conclusion of that meeting. The executive committee may in addition appoint up to a maximum of 4 co-opted members providing that not more than one third of the executive committee is made up of co-opted members.

The executive committee shall hold at least 6 ordinary meetings each year.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 1

DEZZAS CABIN

REPORT OF THE TRUSTEES for the Year Ended 30 April 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

In this last year Dezzas Cabin has supported thousands of people whether it be by gifting them essential items needed for the family or essential disability aids that they could find hard to fund themselves. All this is down to the community's kindness, as by donating essential items it makes life so much easier for a person not to have the worry of affordability. Non-essential items are also donated such has ornaments, handbags, brass, rags, books - list could be exhausting but these are the items we can put on for a donation basis so we can maintain the overheads. Take what you need give what you can is our main ethos.

Ragged items / books / metal also bring in an income.

The Community centre has had a struggle this year trying to get works done but brilliant progress made and is still being made. New kitchen, updated all wiring according to fire specifications, preparing to open as a community café run by volunteers to see if this is something the community will benefit from.

The community at present are supported by Dezzas Cabin Monkton in many different areas, Dezzas do put events on weekly such as bingo, and a Garden group. Annually we still do Santa's Camper though we were grounded to the community centre this due to having no access to a camper. As the community were so disappointed that we could not do the Santa camper a very kind horse box owner got in touch and we managed a few days of smiles and giving free toys / teddies to the children. Next year who knows what Santa will be riding around in was great fun, followed by a party and food and the centre and hope to include next year.

At Easter time the hunt is on, volunteers go to different parks in the community up to a 15-mile radius of our locations and drop teddies so that parents can take the child on a teddy bear hunt supported by Dezzas shops whom receive teddy donations and save though out the year. Volunteers help wash/ dry prepare and deliver for easter morning and hope to include next year.

During the year the centre is hired or gifted out to local supporting agencies and other charities to continue the support they can.. Councils/ DA/ homeless / housing associations / supported living / social services / NHS/ homeless Pembrokeshire/ future works / local citizens advice have all referred to Dezzas Cabin and will recommend us as the first point of call for essential items needed.

Volunteers are priceless and our gratitude is something we can never express enough. A lot of our support is getting people back into work, so once a volunteer blooms and starts work it reduces our volunteers. This can be very trying due to the now loss of a valuable volunteer, however, it is so rewarding to have played a part in their achievements to be able and committed to work or even just getting out of bed or the house.

Background volunteers are also hard to come by. Given the fact we are all self-taught within the accounting side of Dezzas Cabin- Daily / weekly / monthly /dated cash sheets and most recent card machine donation go through at least 4 Volunteer before it makes it to accounts for a further checking then banking. Priority is to be open and transparent as any charity should be.

Support continues in other areas of Dezzas Cabin, social services support / Mc Kenzie friend court support/ Benefit support/ gas/electric/food referrals/ employment support / addition support / peer support /council support, training support/ the list is endless.

All the above will continue to strive to achieve and hope we can in many years to come.

FINANCIAL REVIEW Reserves policy

The current policy is to hold reserves equivalent to: 3 months working capital.

At the end of the financial year, general unrestricted reserves were £15,394 and restricted reserves were £3,450.

Page 2

DEZZAS CABIN

REPORT OF THE TRUSTEES for the Year Ended 30 April 2023

FUTURE DEVELOPMENTS

Monkton community Centre since 2021 and continues.

The centre now has a fully stainless-steel kitchen / updated all the fire regulations / wiring / lightening. This was gifted from Hywel Davies funding 45000 but not only have we updated what was needed we have also used the gift to secure more storage and decorating of the centre. Its now a fully functional registered kitchen. All volunteers are food and safety hygiene trained as well as first Aid with defib trained, supported by Really Pro local organisation. The Kitchen will be open to the public on what they call a pop-up community café to see how this goes. Other bookings can now be taken with use of all areas to include kitchen.

Gardening group funded by PAVS took of late 2022 went amazing, we managed peer support work in carpentry/ cementing / cooking/ fencing, these were from as young as 8 getting stuck to making plant beds and growing vegetables to go into cooking group / prepared by children and adults then enjoyed after group it was great. this year Disability access needed for outside so funding being raised.

Warehouse and both shops continue to support where needed and will continue to Lutton sized van has been an asset however many restrictions on volunteer drivers due to the size however running steady we will investigate funding for putting Dezzas information on the vehicle.

Two volunteers are being supported with driving lessons and test through Dezzas Cabin to Lighten the load of the only two drivers we have at present, this has been supported by local driving instructors we hope to fund two more in the coming year.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................. Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DEZZAS CABIN

I report on the accounts for the year ended 30 April 2023, which are set out on pages five to ten.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. that accounting records were not kept as required by section 130 of the Act; or

  2. that the accounts do not accord with those records; or

  3. that the accounts do not comply with the accounting requirements of the Act; or

  4. that there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Michael Harries FCCA L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB

Date: .............................................

Page 4

DEZZAS CABIN

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2023

Unrestricted
Restricted
funds
fund
Notes
£
£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
70,887
-
Activities for generating funds
2
2,332
-
Total incoming resources
73,219
-
RESOURCES EXPENDED
Costs of generating funds
Investment management costs
3
5,149
-
Charitable activities
Char
71,008
1,150
Governance costs
8,379
-
Other resources expended
22,146
-
Total resources expended
106,682
1,150
NET INCOMING/(OUTGOING)
RESOURCES BEFORE TRANSFERS
(33,463)
(1,150)
Gross transfers between funds
8
(4,600)
4,600
Net incoming/(outgoing) resources
(38,063)
3,450
RECONCILIATION OF FUNDS
Total funds brought forward
53,457
-
TOTAL FUNDS CARRIED FORWARD
15,394
3,450		 2023
Total
funds
£
70,887
2,332
73,219
5,149
72,158
8,379
22,146
107,832
(34,613)
-
(34,613)
53,457
18,844		 2022
Total
funds
£
91,930
2,874
94,804
-
23,788
2,815
17,124
43,727
51,077
-
51,077
2,380
53,457

The notes form part of these financial statements

Page 5

DEZZAS CABIN

BALANCE SHEET At 30 April 2023

Unrestricted
Restricted
funds
fund
Notes
£
£
FIXED ASSETS
Tangible assets
5
7,807
3,450
CURRENT ASSETS
Debtors
6
200
-
Cash at bank
9,187
-
9,387
-
CREDITORS
Amounts falling due within one year
7
(1,800)
-
NET CURRENT ASSETS
7,587
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
15,394
3,450
NET ASSETS
15,394
3,450
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2023
Total
funds
£
11,257
200
9,187
9,387
(1,800)
7,587
18,844
18,844
15,394
3,450
18,844		 2022
Total
funds
£
6,978
-
47,248
47,248
(769)
46,479
53,457
53,457
53,457
-
53,457

The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 6

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 April 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. ACTIVITIES FOR GENERATING FUNDS

Fundraising events
3.
INVESTMENT MANAGEMENT COSTS
Property repairs		 2023
£
2,332
2023
£
5,149		 2022
£
2,874
2022
£
-

Page 7

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2023 nor for the year ended 30 April 2022 .

Trustees' expenses

Trustees' expenses
5.
TANGIBLE FIXED ASSETS
COST
At 1 May 2022
Additions
At 30 April 2023
DEPRECIATION
At 1 May 2022
Charge for year
At 30 April 2023
NET BOOK VALUE
At 30 April 2023
At 30 April 2022
6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors		 2023
2022
£
£
6,555
2,047
Plant and
machinery
£
9,516
7,940
17,456
2,538
3,661
6,199
11,257
6,978
2023
2022
£
£
200
-
2023
2022
£
£
-
1
1,800
768
1,800
769		 2023
2022
£
£
6,555
2,047
Plant and
machinery
£
9,516
7,940
17,456
2,538
3,661
6,199
11,257
6,978
2023
2022
£
£
200
-
2023
2022
£
£
-
1
1,800
768
1,800
769		 2022
£
2,047
17,456
2,538
3,661
6,199
11,257
6,978
2022
£
-
2022
£
1
768
769

Page 8

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2023

8. MOVEMENT IN FUNDS

Net Transfers
movement in between
At 1.5.22 funds funds At 30.4.23
£ £ £ £
Unrestricted funds
General fund 53,457 (33,463) (4,600) 15,394
Restricted funds
Hywel Davies - (1,150) 4,600 3,450
TOTAL FUNDS 53,457 (34,613) - 18,844
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 73,219 (106,682) (33,463)
Restricted funds
Hywel Davies - (1,150) (1,150)
TOTAL FUNDS 73,219 (107,832) (34,613)
Comparatives for movement in funds
Net
movement in
At 1.5.21 funds At 30.4.22
£ £ £
Unrestricted Funds
General fund 2,380 51,077 53,457
TOTAL FUNDS 2,380 51,077 53,457
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 94,804 (43,727) 51,077
TOTAL FUNDS 94,804 (43,727) 51,077

Page 9

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2023

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement in between
At 1.5.21 funds funds At 30.4.23
£ £ £ £
Unrestricted funds
General fund 2,380 17,614 (4,600) 15,394
Restricted funds
Hywel Davies - (1,150) 4,600 3,450
TOTAL FUNDS 2,380 16,464 - 18,844

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 168,023 (150,409) 17,614
Restricted funds
Hywel Davies - (1,150) (1,150)
TOTAL FUNDS 168,023 (151,559) 16,464

Page 10

DEZZAS CABIN

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2023

INCOMING RESOURCES
Voluntary income
Sales
Donations
Grants
Activities for generating funds
Fundraising events
Total incoming resources
RESOURCES EXPENDED
Investment management costs
Property repairs
Charitable activities
Waste disposal
Cleaning and laundry
Foodbank purchases
Garden group
Governance costs
Trustees' expenses
Accountancy
Other resources expended
Professional fees
Safety costs
Computer expenses
Repairs & renewals
Telephone
Training
Motor expenses
Support costs
Management
Rent, rates and water
Insurance
Light and heat
Postage and stationery
Carried forward		 2023
£
58,088
2,139
10,660
70,887
2,332
73,219
5,149
77
795
4,822
9,319
15,013
6,555
1,824
8,379
-
93
13
6,469
2,477
792
12,302
22,146
42,579
1,547
5,807
289
50,222		 2022
£
34,032
1,548
56,350
91,930
2,874
94,804
-
951
558
3,045
-
4,554
2,047
768
2,815
21
204
303
4,872
1,021
2,463
8,240
17,124
10,740
1,038
-
100
11,878

This page does not form part of the statutory financial statements

Page 11

DEZZAS CABIN

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2023

2023
£
Management
Brought forward
50,222
Advertising
1,300
Sundries
1,516
Plant and machinery
3,660
56,698
Finance
Bank charges
447
Total resources expended
107,832
Net (expenditure)/income
(34,613)		 2022
£
11,878
1,303
3,646
2,217
19,044
190
43,727
51,077

This page does not form part of the statutory financial statements

Page 12