DALES-CARE A COMPANY LIMITED BY GUARANTEE REPORT AND UNAUDITED FIIYANCIAL STATEMENTS ST YEAR ENDED 31 MARCH 2024 Com an stration Number 02304789 Chari Number 700773
DALES-CARE COIYTENTS PAGE Report to the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes Forming Part of the Financial Statements 9-14
DALES.CARE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" MARCH 2024 The Trustees are pleased to present their rqx)rL together with the financial statements of the Charity for the year ended 31" March 2024. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2016 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Rq)orting Standard applicable in the UK and Rq)ublic of Ireland (FRS 102) (as amended for accounting periods commencing from 1° January 2021)" REFERENCE AND ADMINISTRATIVE DETAILS Charity Number 700773 Company Numb 2304789 Registered Office Wycar Bedal¢ North Yorkshir¢ DL8 IER Independent Examiner Azets Audii Services Wynyard Park House Wynyard Avenue Wynyard TS22 5TB Bankers Barclays Bank p) 18a North End BEDALE North Yorkshire DL8 IAD DIRECTORS AND TRUSTEES The Directors of the charitable Company ('the Charity,) are its Trustees for the pury)ose of Charity law and throughout thi's report are collectively referred to as the Trustees. The Trustees who served during the year and since the year end were:. Miss J A Gregg Mr C Ropner (Chainnan) Mrs E J Dunning Mr P Braithwaite Mr C Blanchard Mr D Dalton
DALES-CARE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Dales-care is a private Company limited by guarantee, incorporated in England and Wales, and governed by its Memorandum and Articles of Association dated 13 October 1988. It is registered as a Charity with the Charity Comrnission. Members undertake to contribute £ 1.00 to the Company's assets should it be wound up. Appointment of Trustees The Trustees are appointed by the members in acLwrdance with the tenns of the Memorandum and Articles and Association. Trustees are forn]ally appointed at the Annual General Meeting. Each Trustee automatically retires every third year and is available for reappointment if they so wish. Trustee Qualification Trustees are chosen from individuals with appropriate experience, ensuring a wide range of skills and experience are brought to the governing body. Organlsation The Board of Trustees meet on a regular basis to administer the Charity. A Finance Sub-committee meets on a regular basis to consider the Charity's financial issues including planning and review. Rlsk Management The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate and control those risks. OWECTIVES AND ACTIVITIES The objects of the Charity are to promote the relief of the elderly in a manner in which now or hereafter may be deemed to be charitable within the Northallerton Health Authority district or such successor body. Achievements and Performances The Centre continued to provide its services during the year and were encouraged by the numbers attending, including new clients, who were able to lake advantage of the facilities. The Trustees would like to thank the staff and volunteers for their continued commitment throughout this year. How our Activities deliver Public Benefit The Trustees have had regard to the Charity Commission guidance on public benefit. The Trustees believe that the provision of facilities, social interaction, care and services for not only the independent older people in the area, but also those who are less able, through infirn)ity or other difficulties is of benefit not only to the Charity's numerous clients but to the community as a whole.
DALES-CARE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 315t MARCH 2024 continued FINANCIAL REVIEW The Trustees are ateful to individuals, local organisations and others who have supported Dales- Care with fundraising activities. During the year, after expenses, £8.806 was raised. The "Friends of Dales-care" continue to provide help and, together with the other unpaid volunteers, the Trustees would sincerely like to express their gratitude for their ntInued support. The important Tole they play is essential to the function and the future wellbeing of the Dales-care Centre. The charity's results show a net deficit in the year of £13,647 compared with a net deficit of £1 0,626 in the previous year. During the year the Centre was flooded again and for a number of weeks had to use the facilities at Wycar Methodisl Church, for which the Trustees would like to acknowledge their help and support during this period. As a result, the decision was taken to invest in Flood Doors to mitigate the impact of flooding in the future. The total cost of this work was £1 0,533. A 50 % deposit was required when the order was placed and the balance on completion. The Charity received grants totalling £7,000 towards the project. At the year end, only the deposit had been paid and the balance held in grants of £1.733 has been shown in Restricted funds. The doors were fitted in June 2024. Despite the deficit the Trustees are confident the Charity is in a good position to continue the services provided. The charity, is fully aware of the issues surrounding the continuing increase in light and heat costs, and are looking at ways to increase income to cover the additional costs, by fund raising and unfortunately increasing the price of the meals provided. RESERVES POLICY The Trustees readily acknowledg¢ the need for ongoing financial support to enable it not only to achieve its objects but also to meet its commitments and become sustainable into the future and have the reserves to meet the requirements of th¢ changing needs of the independent elderly person. INVESTMENT POLICY The Trustees have adopted a prudent attitude to investments and risks and believe that, by the utilisation of interest bearing investment accounts, they maximise the income available and protect the capital investment. Investment perforniance is reviewed regularly. PLANS FOR FUTURE PERIOD The Trustees, are continually looking at ways to ensure the Centre is used to its maximum, within the objects of the Charity.
DALES-CARE REPORT OF THE TRUSTEES F R THE YEAR ENDED 31s1 MARCH 2024 continued TRUSTEES, RESPONSIBILITIES STATEMENT The Trustees (who are also directors of Dales-care for the pu4)ose of company law} are resy)nsible for preparing the Trustees, Annual Rew)rt and the financial sLqtements in accordance with applicable law and United Kingdom Accounting SLandards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepar¢ financial statements for each financial year, which give an true and fair view of ihe slaie of affairs of the charitable company and of the incoming resources and application of resources, including the income and expendilure, of the charitsble company for that pKriod. In preparing these financial statements. Ihe irustees are required to: select suitable accounting policies and then appl), them consislently:. observe the methods and principles in ihe Charilies SORP and FRS 102. make judgements and estirnales ihai are reasonable and prudent; stale whether applicable UK Accounling Standards haN'e been followed, subject to any material depanures disclosed and explained in the financial slatemenls; prepare the financial sLqtements on ihe going concern basis unless it is inappropriate to Presume Ihat the Charitsble company will continue in operdlion. The Trustees are responsible for keeping adequaie accounling records thai disclose with reasonable accuracy at anv time ihe financial wsition of ihe charitsble company and enables them to ensure that the Financial SLqtemenls comply lih the Companies Aci 2006. They are also responsible for safeguarding the assets of the charitable compan!, and hence for taking reasonable steps for the prevenlion and deteciion of fraud and other irregularities. The Trustees have complied with the duty in Seclion 4 of the 201 I Charities Acl to have due regard to the guidance published by the Charity Commission. including public benefil guidance. APPROVAL This Report has been prepared in accordance m.ith the special provisions of Pan 15 of the Companies Acl relaling to small companies by order of the Trustees. The report was approved on 20 December 2024 and signed on its behalf by MI A GREG TR
DALES-CARE INDEPENDENT EXAMIIYER'S REPORT TO THE TRUSTEES OF DALES-CARE I report on the accounts for the year ended 31 March 2024 which are set out on pages 7 to 14. Responsibilities and basis of report As the charity trustees of the company (and also its directors for the punx)ses of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examinatio I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 201 l Act,). In carying out my examination I have followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confinn that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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. or 4. the accounts have not been prq)ared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. Si]ed. hpv Graham Fitzgerald BA FCA DChA Azets Audit Services Wynyard Park House Wynyard Avenue Wynyard TS22 5TB 13 December 2024
DALES-CARE STATEMENT OF FINANCIAL ACTIVITIES includin INCOME AND EXPENDITURE ACCOUN FOR YEAR ENDED 31" MARCH 2024 Total Notes Unrestricted Restricted Funds Funds Fund 2024 Total Funds 2023 INCOMING RESOURCES Incoming Resources from generated funds: Voluntary Income Grants and Donations 12,170 7,(M)O 19,170 12,038 Activities for generating funds Day Centre and Similar Income 51,616 51,616 51,472 Interest Received 648 648 156 Other Income TOTAL INCOMING RESOURCES 64.434 7,000 71,434 63,666 RESOURCES EXPENDED Cost of generating funds Fundraising costs 500 500 3,140 Sub total cost of generating funds 500 500 3,140 Charitable activities:. Day Care Provision 72,753 6,322 79,075 66,182 Governance Costs 5,506 5,506 4,970 78,259 6,322 84.581 71,152 TOTAL RESOURCES EXPENDED 78,759 6,322 85,081 74,292 NET INCOME/(EXPENDITURE) FOR THE YEAR (14,325) 678 (13,647) (10,626) Transfer between Funds NET MOVEMENT OF FUNDS IN YEAR (14,325) 678 (13,647) (10,626) Reconciliation of Funds TOTAL FUNDS brought forward 146,162 40,911 187,073 197,699 TOTAL FUNDS carried fonvard 11, 12 131,837 41,589 173,426 187,073 The Statement of Financial Activities also complies with the requirements for income and expenditure account under the Companies Act 2006 . The notes on pages 9 to 14 forni part of these accounts.
DALLS-CARE BALA'CE SHEET AT 31Jt MARCH 2024 Notes 2024 2023 FIXED ASSETS Tangible Fixed Assets 143.444 151.012 CURRENT ASSETS Stock5 DebtOTS Cash at Bank and in Iland 195 150 180 I,o?o 34.43? 39.516 CREDITORS Afflounts falling due withtn one year 10 4.450 3.455 NET CURRENT ASSETS ?9.982 36.061 TOTAL ASSETS LLSS CURRENT LIABILITILS 173,426 187.073 NET ASSETS 173.426 187.073 uNRESTRlED FUNDS General 11 131,837 146,162 RESTRIED FUNDS 12 91 173.4?6 187,073 The TteeS are satisficd that the company H'as entiiled io exemption under section 477 of the Companies Act 2006 for the year ended 31 st March 2024. No member of the company has deposited notice, pcrsuant to scction 476, rcquiring an audit of thcsc accounts. The TnteeS acknowledges their responsibilities for. ensuring that the company keeps accounting records which comply with section 386 of the Act: and preparing accounts which give a true and fair victh, of the state of affairs of the Company at 31 st March 2024 and of its incoming resources and application of resources, includin&v its income and expenditure. for the financial year in accordance 7th sections 394 and 395, and which otheN'ise comply w'iih the requircments of the Companies Act 2006 relating to accounis, so far as applicable to the Company. These accounts have been prepared in accordance with the special provlsions for small companies under Part 15 of the Companies Aci 2006 relating to small entities. The accounts were approved by the Board 20th December 20?4. Mrs E J Dunning - Tnjstee The notes on pages 9 to 14 forni part of these accounts. Company Number 02304789
DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024 I. ACCOUNTING POLICIES Accounting Convention The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2(X)6 and "Accounting and Rq)orting by Charities: Statement of Recommended Practice 2019 applicable to charities preparing their accA)unts in accordance with the Financial Rqx)rting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from l January 2021). The charity is a Public Benefit Entity as defined by FRS 102. The company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Going Concern At the time of approving the accounts, the trustees have a reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. The trustees continue to adopt the going concern basis of accounting in preparing the accounts. Incoming Resources Donations and Grants Income from donations and wts, including capital grants, is included in incoming resources when these are receivable, except as follows". When donors specify that donations and grants given to the Charity must be used in future accounting periods, the incorne is defeed until those periods. When donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met. When donors specify that donations and ants, including capital grants, are for particular restricted pUoses, which do not amount to pre-conditions regarding entitlement, this income is included in incorning resources of restricted funds when receivable. Interest Receivable Interest is included when receivable by the Charity.
DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3151 MARCH 2024 continued Resources ExpeDded Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to rnore than one activity, are apportioned across cost categories on the basis of an estimate of the protx)rtion of time spent by staff on those activities. Governance costs include those incurred in the governance of the Charity and its assets and are primarily associated with constitutiona] and statutory requirements. Tangible Fixed Assets Tanble fixed assets are initially measured at cost and subsequently depreciated over their estimated useful lives as follows:_ Freehold Propety Fixtures and Fittings Equipment Office Equipment 20/0 straight line basis l O % reducing balance basis 15 % reducing balance basis 15 % reducing balance basis Stk Stock is included at the lower of cost or net realisable value. Fund Accounting Funds held by the Charity are either: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. DeS1]ated funds - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects. Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when fimds are raised for particular restricted purposes. 2. LEGAL STATUS OF THE CHARITY The Charity is a Company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £ I while he or she is a member. 10
DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 continued 3. VOLUNTARY INCOME 2024 2023 General donations Fundraising events Grants (restricted) Grants (unrestricted) 4,175 7,995 7,000 3,015 9,023 19,170 12,038 4. INVESTMENT INCOME 2024 2023 Interest from deposit and investment accounts 648 156 5. OTHER INCOME 2024 2023 Insurance claims ALLOCATION OF SUPPORT AND ANALYSIS OF CHARITABLE ACTIVITIES The Company allocates its support costs as shown in the table b¢low:_ Daycare Provision Unrestricted Restricted Governance Total 2024 Total 2023 Kitchen lactivity costs Salary costs - gross Premises cost Management costs Professional fees Accountancy fees Depreciation 14,698 37,586 13,160 870 14,698 37,586 19,616 1,934 1,913 1,266 7,568 15,238 32,336 11,017 1,613 1,717 1,230 8,001 5,267 1,189 1,064 1,913 1,266 74 6,439 1,055 72,753 6,322 5,506 84,581 71,152 Net income/(expenditure) for the year includes: 2024 2023 Fees payable to independent examiner for: Independent examination 1,266 1,230
DALES-CARE NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315t MARCH 2024 continued ALLOCATION OF SUPPORT AND ANALYSIS OF CHARITABLE ACTIVITIES (CONTINUED) Comparative inforn]ation in respect of the preceding period is as follows:_ Daycare Provision Total Unrestricted Restricted Governance 2023 Kitchen lactivity costs Salary costs - gross Premises cost Management costs Professional fees Accountancy fees Depreciation 15,238 32,336 9,981 713 15,238 32,336 11,017 1,613 1,717 1,230 8,001 1,036 900 1,717 1,230 87 6,835 1,079 65,103 1,079 4,970 71,152 7. EMPLOYMENT COSTS 2024 2023 Wages and salaries Social security costs Pension costs 37,445 32,210 141 126 37,586 32,336 The average number of paid employees during the year totalled 3.5 (2023 - 3). This is made up of 4 part time employees or the equivalent of1.5 full time employees. The Trustees did not receive any amounts in respect of fees or remuneration during the year. One Trustee was reirnbursed for expenses and repair work incurred on behalf of the charity, amounting to £1,456 { 2023 £1,130). There were O (2023 - 0) employees who received total employee benefits (excluding employer pension costs) of more than £60,000. There were no other related paty transactions during the year. 12
DALES-CARE NOTES FORNIING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 continued TANGIBLE FIXED ASSETS Day Centre Freehold Motor Furnishings Office Property Car Equipment & Fittings Equipment Total COST At 1° April 2023 Additions Disposals 247.379 81,293 27,556 5,531 361,759 Ai 314 March 2024 247,379 81,293 27,556 5,531 361,759 DEPRECIATION At I. April 2023 Eliminated on disposal Charge for Year 115,271 67.202 23,238 5,036 210,747 4,948 2,114 432 74 7,568 At 31° March 2024 120,219 69,316 23,670 5,110 218,315 NET BOOK VALUE At 31. March 2024 127,160 11.977 3,886 421 143,444 At 31° March 2023 132,108 14,091 4,318 495 151,012 The Trustees are of the opinion that its current value on an open market existing use basis would be at least equivalent to the Balance Sheet carrying value. 9. DEBTORS 2024 2023 Trade debtors and accrued income Prepayments Other debtors 150 520 500 150 1,020 10. CREDITORS - Amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Other taxation and social security 1,976 1,476 998 1,274 1,230 951 4,450 3,455 13
DALES-CARE NOTES FORNIING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 continued 11. UNRESTRICTED FUNDS OF THE CHARTTY 2024 2023 Balance at 1° April 2023 Movement in Funds for the Year 146,162 155,709 {14.325) (9,547) Balance at 31° March 2024 131,837 146,162 12. RESTRICTED FUNDS OF THE CHARITY Extension & Equipment Equipment Total At I. April 2023 Movement during Year 1,077 1.680 39,834 (I,(M)2) 40,911 678 At 31. March 2024 2,757 38,832 41,589 13. AIYALYSIS OF NET ASSETS BETWEEN FUNDS General Restricted Fund Fund Total Tangible fixed assets Cash at bank and in hand Other net current liabilities Long terni (liabilities) 118,561 17,381 (4,105) 24,883 143,444 16,706 34,087 (4,105) 131,837 41,589 173,426 Compardtive inforn]ation in respect of the preceding period is as follows:_ General Restricted Fund Fund Total Tangible fixed assets Cash at bank and in hand Other net CUent liabilities Long tenn (liabilities) 125,074 23,343 (2,255) 25,938 151,012 14,973 38,316 (2,255) 146,162 40,911 187,073 14
DALE&CARE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 311t MARCH 2024 continued TRUSTEES, RESPONSIBILITIES STATEMENT The Trustees (who are also directors of Dales-care for the purpose of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give an true and fair view of the state of affaits of the charitable company and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently: observe the methods and principles in the Charities SORP and FRS 102; make judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. prq)are the financial statements on the going concern basis unless it is inappropriate to presume that the Charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enables them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees have complied with the duty in Section 4 of the 2011 Charities Act to have du¢ gard to the guidance published by the Charity Commission, including public benefit guidance. APPROVAL This Report has been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies by order of the Trustees. The report was approved on ... .December 2024 and signed on its behalf by MISS J A GREGG- TRUSTEE
DALES-CARE BALANCE SHEET AS AT 31st MARCH 2024 Notes 2024 2023 FIXED ASSETS Tangible Fixed Assets 143,444 151,012 CURRENT ASSETS Stocks Debtors Cash at Bank and in Hand 195 150 180 1,020 34,432 39,516 CREDITORS Amounts falling due within one year 10 4,450 3,455 NET CURRENT ASSETS 29,982 36,061 TOTAL ASSETS LESS CURRENT LIABILITIES 173,426 187,073 NET ASSETS 173,426 187,073 UNRESTIUCTED FUNDS General 11 131,837 146,162 RESTRICTED FUNDS 12 173,426 187,073 The Trustees are satisfied that the company was entitled to exemption under section 477 of the Companies Act 2006 for the year ended 31 st March 2024. No member of the company has deposited a notice, persuant to section 476, requiring an audit of these acLx)unts. The Trustees acknowledges their responsibillties for: ensuring that the company keeps accounting records which comply with section 386 of the li preparing accounts which give a true and fair view of the state of affairs of the Company at 3 1st March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with sections 394 and 395, and which othenvise comply with the requirements of the Companies Act 2006 relating to accounts, so far &s applicable to the Company. These accounts have been prq)ared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2(M)6 relating to small entities. The accounts were approved by the Board ............. 2024. Mrs E J Dunning- Trustee The nofrs on pages 9 to 14 forni part of these accounts. Company Number 02304789