REGISTERED CHARITY NUMBER: 519928
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 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 2024
| 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 2024
The trustees present their report with the financial statements of the charity for the year ended 30 April 2024. 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
Back Terrace Monkton Pembroke Pembrokeshire SA71 4LU
Trustees
Ms B Clark - resigned 30.4.24 Ms C Walters C Price - appointed 1.9.25 S Wilson - appointed 1.9.25
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 2024
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 £14,576 and restricted reserves were £2,588.
Page 2
DEZZAS CABIN
REPORT OF THE TRUSTEES for the Year Ended 30 April 2024
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 2024, 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:
-
that accounting records were not kept as required by section 130 of the Act; or
-
that the accounts do not accord with those records; or
-
that the accounts do not comply with the accounting requirements of the Act; or
-
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 2024
| Unrestricted Restricted funds fund Notes £ £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 67,173 1 Activities for generating funds 2 2,600 - Other incoming resources 5 - Total incoming resources 69,778 1 RESOURCES EXPENDED Costs of generating funds Investment management costs 3 - - Charitable activities Char 32,024 863 Governance costs 1,980 - Other resources expended 36,592 - Total resources expended 70,596 863 NET INCOMING/(OUTGOING) RESOURCES (818) (862) RECONCILIATION OF FUNDS Total funds brought forward 15,394 3,450 TOTAL FUNDS CARRIED FORWARD 14,576 2,588 |
2024 Total funds £ 67,174 2,600 5 69,779 - 32,887 1,980 36,592 71,459 (1,680) 18,844 17,164 |
2023 Total funds £ 70,887 2,332 - 73,219 5,149 72,158 8,379 22,146 107,832 (34,613) 53,457 18,844 |
|---|---|---|
The notes form part of these financial statements
Page 5
DEZZAS CABIN
BALANCE SHEET At 30 April 2024
| Unrestricted Restricted funds fund Notes £ £ FIXED ASSETS Tangible assets 5 11,764 2,587 CURRENT ASSETS Debtors 6 200 - Cash at bank 6,402 - 6,602 - CREDITORS Amounts falling due within one year 7 (3,790) 1 NET CURRENT ASSETS 2,812 1 TOTAL ASSETS LESS CURRENT LIABILITIES 14,576 2,588 NET ASSETS 14,576 2,588 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
2024 Total funds £ 14,351 200 6,402 6,602 (3,789) 2,813 17,164 17,164 14,576 2,588 17,164 |
2023 Total funds £ 11,257 200 9,187 9,387 (1,800) 7,587 18,844 18,844 15,394 3,450 18,844 |
|---|---|---|
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 2024
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 |
2024 £ 2,600 2024 £ - |
2023 £ 2,332 |
|---|---|---|
| 2023 £ 5,149 |
Page 7
DEZZAS CABIN
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2024
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023 .
Trustees' expenses
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trustees' expenses | - | 6,555 |
There were no trustees' expenses paid for the year ended 30 April 2024.
| 5. TANGIBLE FIXED ASSETS Plant and Motor machinery vehicles £ £ COST At 1 May 2023 17,456 - Additions 500 7,300 At 30 April 2024 17,956 7,300 DEPRECIATION At 1 May 2023 6,199 - Charge for year 4,706 - At 30 April 2024 10,905 - NET BOOK VALUE At 30 April 2024 7,051 7,300 At 30 April 2023 11,257 - 6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 200 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Bank loans and overdrafts 11 Other creditors 3,778 3,789 |
Totals £ 17,456 7,800 |
Totals £ 17,456 7,800 |
|---|---|---|
| 25,256 | ||
| 6,199 4,706 |
||
| 10,905 | ||
| 14,351 | ||
| 11,257 | ||
| 2023 £ 200 |
||
| 2023 £ - 1,800 |
||
| 1,800 |
Page 8
DEZZAS CABIN
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2024
8. MOVEMENT IN FUNDS
| Net | ||||
|---|---|---|---|---|
| movement in | ||||
| At 1.5.23 | funds | At 30.4.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 15,394 | (818) | 14,576 | |
| Restricted funds | ||||
| Hywel Davies | 3,450 | (862) | 2,588 | |
| TOTAL FUNDS | 18,844 | (1,680) | 17,164 | |
| Net movement in funds, included in the above | are as follows: | |||
| Incoming | Resources | Movement in | ||
| resources | expended | funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 69,778 | (70,596) | (818) | |
| Restricted funds | ||||
| Hywel Davies | 1 | (863) | (862) | |
| TOTAL FUNDS | 69,779 | (71,459) | (1,680) | |
| Comparatives for 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 |
Page 9
DEZZAS CABIN
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2024
8. MOVEMENT IN FUNDS - continued
Comparative 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) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net Transfers movement in between At 1.5.22 funds funds At £ £ £ Unrestricted funds General fund 53,457 (34,281) (4,600) Restricted funds Hywel Davies - (2,012) 4,600 TOTAL FUNDS 53,457 (36,293) - |
30.4.24 £ 14,576 2,588 |
|---|---|
| 17,164 |
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 | 142,997 | (177,278) | (34,281) |
| Restricted funds | |||
| Hywel Davies | 1 | (2,013) | (2,012) |
| TOTAL FUNDS | 142,998 | (179,291) | (36,293) |
Page 10
DEZZAS CABIN
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2024
| INCOMING RESOURCES Voluntary income Sales Donations Grants Activities for generating funds Fundraising events Other incoming resources Bank interest 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 |
2024 £ 64,787 2,387 - 67,174 2,600 5 69,779 - - 847 3,947 - 4,794 - 1,980 1,980 1,009 79 589 11,421 3,550 245 19,699 36,592 |
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 |
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 2024
| Management Rent, rates and water Insurance Light and heat Postage and stationery Advertising Sundries Plant and machinery Finance Bank charges Total resources expended Net expenditure |
2024 2023 £ £ 11,448 42,579 1,783 1,547 8,590 5,807 302 289 113 1,300 857 1,516 4,706 3,660 27,799 56,698 294 447 71,459 107,832 (1,680) (34,613) |
|---|---|
This page does not form part of the statutory financial statements
Page 12