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2025-04-30-accounts

REGISTERED CHARITY NUMBER: 519928

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 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 2025

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 2025

The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. 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 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 2025

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, Hand bags, 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.

Community centre continues gardening group , supporting the community with freshly grown produce / pumpkins and a hot meal to show gratitude for everyone's support. Peer led support group.

We continue to provide weekly bingo for the community and try encourage group activities to the community.

Annually we still do Santa's Camper we were grounded to the community centre this due to no camper. community showed frustration as they were disappointed,

Easter time we again left gifts or toys in as many locations as possible.

During the year the centre is hired or gifted out to local supporting agencies and other charities to continue the support they can community. 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, gratitude that 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 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 are all recorded by at least three volunteers. Priority is to be open and transparent as should any charity should be.

All the above will continue to strive to achieve as we have for previous years.

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 £11,898 and restricted reserves were £1,941.

Page 2

DEZZAS CABIN

REPORT OF THE TRUSTEES for the Year Ended 30 April 2025

FUTURE DEVELOPMENTS

Based in Monkton community Centre since 2021 and continues.

Lease for centre granted until 2035

A great deal of work been done, most of the fencing is near completion. Funds donated for the materials used in completing the with much gratitude.

Lots of wiring and plumbing issues . All inspections required are complete and fire alarms updated alongside many smaller electrical issues.

Gardening group - 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 Haverfordwest shop continue to support where needed and will continue .

Volunteers are being supported with courses to help Dezzas and themselves thrive.

Approved by order of the board of trustees on 27 February 2026 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 2025, 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 2025

Unrestricted
Restricted
funds
fund
Notes
£
£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
61,826
-
Activities for generating funds
2
2,393
-
Other incoming resources
6
-
Total incoming resources
64,225
-
RESOURCES EXPENDED
Costs of generating funds
Costs of generating voluntary income
3
497
-
Charitable activities
Char
27,505
647
Governance costs
2,178
-
Other resources expended
36,723
-
Total resources expended
66,903
647
NET INCOMING/(OUTGOING)
RESOURCES
(2,678)
(647)
RECONCILIATION OF FUNDS
Total funds brought forward
14,576
2,588
TOTAL FUNDS CARRIED FORWARD
11,898
1,941
2025
Total
funds
£
61,826
2,393
6
64,225
497
28,152
2,178
36,723
67,550
(3,325)
17,164
13,839
2024
Total
funds
£
67,174
2,600
5
69,779
-
32,887
1,980
36,592
71,459
(1,680)
18,844
17,164

The notes form part of these financial statements

Page 5

DEZZAS CABIN

BALANCE SHEET At 30 April 2025

Unrestricted
Restricted
funds
fund
Notes
£
£
FIXED ASSETS
Tangible assets
5
9,858
1,941
CURRENT ASSETS
Debtors
6
1,670
-
Cash at bank
4,589
-
6,259
-
CREDITORS
Amounts falling due within one year
7
(4,219)
-
NET CURRENT ASSETS
2,040
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
11,898
1,941
NET ASSETS
11,898
1,941
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
Total
funds
£
11,799
1,670
4,589
6,259
(4,219)
2,040
13,839
13,839
11,898
1,941
13,839
2024
Total
funds
£
14,351
200
6,402
6,602
(3,789)
2,813
17,164
17,164
14,576
2,588
17,164

The financial statements were approved by the Board of Trustees on 27 February 2026 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 2025

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.

2. ACTIVITIES FOR GENERATING FUNDS

Fundraising events
3.
COSTS OF GENERATING VOLUNTARY INCOME
Support costs
2025
£
2,393
2025
£
497
2024
£
2,600
2024
£
-

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024 .

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024 .

Page 7

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2025

5. TANGIBLE FIXED ASSETS

5.
TANGIBLE FIXED ASSETS
Plant and
Motor
machinery
vehicles
£
£
COST
At 1 May 2024
17,956
7,300
Additions
1,313
-
At 30 April 2025
19,269
7,300
DEPRECIATION
At 1 May 2024
10,905
-
Charge for year
3,865
-
At 30 April 2025
14,770
-
NET BOOK VALUE
At 30 April 2025
4,499
7,300
At 30 April 2024
7,051
7,300
6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
1,670
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Bank loans and overdrafts
61
Other creditors
4,158
4,219
8.
MOVEMENT IN FUNDS
Net
movement in
At 1.5.24
funds
At
£
£
Unrestricted funds
General fund
14,576
(2,678)
Restricted funds
Hywel Davies
2,588
(647)
TOTAL FUNDS
17,164
(3,325)
Totals
£
25,256
1,313
26,569
10,905
3,865
14,770
11,799
14,351
2024
£
200
2024
£
11
3,778
3,789
30.4.25
£
11,898
1,941
2024
£
200
2024
£
11
3,778
3,789
13,839

Page 8

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2025

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 64,225 (66,903) (2,678)
Restricted funds
Hywel Davies - (647) (647)
TOTAL FUNDS 64,225 (67,550) (3,325)
Comparatives for 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
Comparative 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)

Page 9

DEZZAS CABIN

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 April 2025

8. MOVEMENT IN FUNDS - continued

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

Net
movement in
At 1.5.23
funds
At
£
£
Unrestricted funds
General fund
15,394
(3,496)
Restricted funds
Hywel Davies
3,450
(1,509)
TOTAL FUNDS
18,844
(5,005)
30.4.25
£
11,898
1,941
13,839

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 134,003 (137,499) (3,496)
Restricted funds
Hywel Davies 1 (1,510) (1,509)
TOTAL FUNDS 134,004 (139,009) (5,005)

Page 10

DEZZAS CABIN

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2025

INCOMING RESOURCES
Voluntary income
Sales
Donations
Activities for generating funds
Fundraising events
Other incoming resources
Bank interest
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Cleaning and laundry
Foodbank purchases
Governance costs
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
Advertising
Sundries
Plant and machinery
2025
£
59,630
2,196
61,826
2,393
6
64,225
660
4,028
4,688
2,178
1,918
-
2,194
8,474
3,464
-
20,673
36,723
11,429
1,313
5,162
35
420
1,646
3,866
23,871
2024
£
64,787
2,387
67,174
2,600
5
69,779
847
3,947
4,794
1,980
1,009
79
589
11,421
3,550
245
19,699
36,592
11,448
1,783
8,590
302
113
857
4,706
27,799

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 2025

Finance
Bank charges
Total resources expended
Net expenditure
2025
£
90
67,550
(3,325)
2024
£
294
71,459
(1,680)

This page does not form part of the statutory financial statements

Page 12