bL"03200 SPECTRUM DUNDE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 TEREO CHARITY NUMBER: SC03200
SPECTRUM DUNDEE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 22 PAGE Infofmalion Statement of Management Committee's Responsibilities Chairpersonlmanagement Committee Report 34 Independent Examinatton Report Income and Expenditure account Balance Sheet Note lo the accounts Detailed Income and Expenditure
PECTR NDEE Trustees.. Prin Mains Halls Claverhouse Road Dun(Jee DD4 9DL ountsn Stewart & Co Chartered Accountants Independenl Examine15 Castlecroft Business Centre Tom Johnston Road Broughty Fefry Dundee DD5 2QX nt Numb Scothsh Charity Number. SC032005 Registered Narne.. Spectrurn
PECTR M DUNDEE MENT F MANAGEMENT C RE AND CHARITY TRU TURE FOR THE YEAR ENDED 31 MARCH 2022 CONSTITUTION The Charity is an Unincorporated Association. The Charity is governed by a written eonslilulion Therè are no restrictions Imposed by the conslilulion on the way the Charity operates. Copies of the con51i14tion are available on request AP INTMENT F TRUSTEES AND ORGANI ATI NAL RE The adminislralion of the charity Is the responsibility of the management committee wh1ch consist$ ol office bearers and other ordinary member5 Membership as detailed In the conslilulion Is open lo parenlB. guardians carers and relatives ol those who have an Aulislic Spectrum Disordei and lo interested plolession&ls or organisalions with an Interest In this 8rea Appointment will be avlhorised by the management committee. All of the Iruslees are appointed al the AGM and serve until the following AGM al which point Ihey,resign and can be re-appoinlod In accordance with the eonslilulion. No Iru$lees received any remuneration or expen$es In the period. IBILIT TR Under the Conslilulion and legislation relating lo charities in Scotland, the Trustees are requirèd lo prepare Accounts for each financial year which give a true and fair view ol the slate ol the affairs of the Charity and ol the surplus or delicil lor that year and which have been properly prepared from and are in agreement with the accounting records ol the Charity and compl with relevant disclosure regulalion$'. In preparing those Aecounls, the Trustees are required lo.. al select suitable ac¢ounling policies and apply them consislenlly bl make judgements and estimates that are reasonable and prudent el loll¢)w applicable accounting slandar(l$, subject lo any materi81 departures diselosed and explained in the accounts dl prepare accounts on the going concern basis unless it is inappropriate lo presume that the Charity will continue ils activities The Trustees are required lo act in accordance with the Constrtulion of the Charity They are responsible IOT keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the Charity and which enable them lo ensure that the accounts comply with thè requirements of the The Charities and Trustee Investment ISco118ndl Act 2005 and Ch8rilies Accounts (Scollandl Regulations 2006 They have general responsibility for taking such steps as are reasonably open to them lo safeguard the assets of the charity and lo prevent and dèleet fraud and other irregularities.
SPECTRUM TRUSTEE'S REPOR FOR THE YEAR ENDED 31 M RC 22 R•seThes Pollcy 1115 the policy of the charity lo maintain unreslricled funds al a level that provides sufficient funds lo cover management and support costs. Management The Iru$lees are responsible for the strategic direction, financial sourcing and governance of the play scheme. The provision and day lo day operation of the play scheme is undertaken by paid trained staff led by the play scheme manager and her team of three paid assistants and further p8ld staff as required during the period and. specifically during 5¢hool holiday period5 when separate play schemes are in operation. Risk Pollcy The Committee aclivety review the rnaT fisks which the charity faces on a regulaf basis and believe that maintaining the reservos al Ihe current levels. combined with an annual review of controls over key financial systems, will provide sufficient resources in the event of adverse conditions The Committee have also examined other operational and business risks laced by the charily and confirm that they have established systems lo mrtigale the 5ignilicanl risks. Pollcy for Inductlon and Tr•lnlng of Commlttee Members All current members are familiar with the practical work ol thè Charity. Any new members will be provided with relevant training from the current members Thè prlnclpal oblectlves of SpKtrum arè: Charitable purposes. The aims of the play scheme are lo promote the health and wellbeing of children and their families and carers who have Aulislic Spectrum Disorder in the Dundee area Aclivilies,, Thg main activities relate lo the operation of play schemes out ol schoolclubs and other activities loprovide a slruclured development and an enhancing and lun experience lor children. Ach•lv•ments and Pèrfomiance During the year Spectrum were able lo suceessfully operate ils play schemes and out of schoolclub4 to children The Trustees worked hard al attraeting sources ol funding for Spectrum and this h8s been of import•nl significance In enabling the charity lo operate Work 15 ongoing in making the community aware ol ltrle facilities on offer and il is hoped to continue with this in the year ahead
SPECTRUM TRUSTEE'S REPORT contlnued R THE YEAR ENDED 31 MARCH 2022 Flnanclal reyigw The results for the year are shown in the Statement of Financial AGlivilies on page 6. Plans lor the futurn The main focus and plan lor the lulure is lo ensure Ihal Spgclfum ean continue lo be able lo 0rale ils various play 5chemes.work Is also undeNay lo contact local health officials and advise of them ol the facilities on offer at Spectrum. The Committee is keen lo encourage parents. carers and Interested professK)n81$ in bècoming parl of the ommittee and aid the play scheme in the future. Indep•nd•nt Ex•mlnern The Accountsn18. Stewart & Co, will be proposed lor re-appoinlmenl al the Annual General Meèling On bfjhalf of the Committee i_os-21 Dale
SPECTR cc NT R THE YEAR ENDEO T MARC In ort We report on the 8cceunts ol the Chanty for thé year 8nded 31st March 2022 as s81 out on pagè$ one 10 eKJnt. min The Tru6lee are respon$ble for Ihe preparation of the accounto in accordance with the ierms of the the Charitie$ and TrLBlee Investm8nl Iscouarél Act 2005 and the Chaniies Accounts Iscotkndl RegulatDn6 20(k%. and thèy consK101 thai the audit requirèm•ni ol Regulation 10111 lal lo Idl cf Ihe 2006 A¢counls Regulations does ntsi apply 11 Is our re5pon$ibilty10 examine the accounts under seclien 4411 I Icl of Ihg Acl and lo stale whether particular matters have ccffie lo our attention. Qur ¢xaminatsoft was carr0 out In accoraance wllh Re9ula[n I l ol Ihv 20Ce Aulli& R&gulalv)n'. An ex8min81ion Includes a rev ol the accounling record5 kopl by th? Chanty and a corwnson of the AccountB prejenled wlh IhJs• record6 1181$o Ineludès COnser3110n ol any vnu6ual Item& ol disclosuf8 In the Accoun1$. and seeking •xpknalion$ Irom thè Committee conceFning any such mallers The procedures undertaken do nol provida all the 8vid8nce Ihai would be QuIred In an &udil 8n# consequently %4 do not express an audit opinion on lh8 given by Iho A¢Gounis W8 havè c8med out such Inves1Jali0nS as Te necessary 1¢ enab18 us lo form an ¢pinl¢n as to wh81her ptoper xcountsry record$ adequate for th¢ purposes cf the Charity ttove been kept and tho ¥c¢ouni$ of the Chafity were In 8¢coidanc8 With th8 accounting records and that the view given In Ihe 8ccount$ lor the year is In accordan¢8 wlh the 2LK16 Regul8lion¥ In cui opirtion, acctsrding lo th• b•sl ol oui kno•d90 and boli8f and in aceordanco with th8 Infomitn gnd expLgnaons given to us the Charty salY6f18d the condittins frem •xomplion from 4n audit ol Iht Accounts fgr the year specifd. the Inrne Expenditure Account and BaL8nce Sheet and notes thereon have be8n properly prepared from lh• rocords ol Iho Charity. and are In agroèm•nt Iheiewith., the accounts comply with the terms Ol thè Charities and TrDslee Inv851rnent (Scollandl Act 2005. Regul8lion 8 The chall86 Accounts Iscollandl Regulation5 2006 an¢J the founding Constitution Ctf tho Charity proper accovnling records h8ve been kept In accaFdance with Section 44111 lul ol the 2005 Act arKJ Regulation 4 01 the A¢counts Regul8lion5 bl dl Lnariorod AccouiilJ.Trl and M•mbor of Th• In8trtu16 of Chartered Accountants of ScolLgnd Slew8rt & Co Chariered Accountan15 & In¢Jepepdeftl Ex8miners Ca$iiè¢roft Busin8$6 Centre Torn Johnston Road Broughty Ferry Dund D04 8XD Da".
SPECYR TATEME14T F FINANCIALACTIVITI Totsl Funds Funds Funds 2022 Opening 88lartr 01104Q021 -180 (M) 100th)0 (W) 99820 00 96797.00 Volumary Income 38884 fy) 17895 (M) $6779 00 52484 00 Inve$imenl Inco Incoming resourcS from chanLgbk acvvilies 6748 (N) 6748 00 9722 00 Totsl Incorni Re50urc• 45633 00 17895 (K) 63528 00 62209 00 45453 00 117895 00 1S3348 00 1596 00 balance nd• Charitab* athvilies Govemarfe Property purchase 57350 00 17896 00 800 75245.C 58586 CK) 600 00 57950 00 17895 00 75845 C 59186 00 ources -12497 00 100000 00 875D3 (M) 99820 00 Fundin Allocati Ca131 reslricled tund allccaled 000 000 C1051w Fund Bala -12497.00 100WO.fX) 87503.00 99820.00 gains and losse5 In ihe year aDd therefore a Sment ol re¢ognise¢ g¥in5 and105ses has rK>i beeTr prepaied All ol the aDove amntS reiaie itr coniinuillg activitie5
SPECTRUM ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022 BALANCE SHEET Note 2022 2021 FIX Net Book Value 109437 110557 Currnnt A88ets Cash at bank and in hand Q407 9407 13354 13354 TALA 118844 123911 Current LlabllltlO8 Other creditors 31341 31341 24091 24091 TOTAL LIABILITIES 31341 24091 NET ET 87503 99820 Repre8ented By: Restricted income funds Reslricled capital funds Unreslricled income funds 1(10000 -12497 87503 100000 -180 99820 We approve the financial statements of sptrUM for the year ended 31 st March 2022
ACC REND T MARCH 22 NT The Fihancihl Slatemethts nave been p¢epaied una&r higlwul ¢osleMyèntn ar In accoFdarK4 Wlh applts A¢wunting Stsndards. Thè Chariknos A¢counl Regulgbon¥ 2006 and thè StBtèment ol Recommended Pra¢iic8 ISORPI 11 1$ thè opinifjn ol The M8nB9èmont Commilloè thqt lh• Financigl StatÉmani $houhl be prepared on a going concern basis. 06 Charity 18 Continuifi) to pulsufr Otr arèas ol fts1 and i¥ r8ceiying cwtynuirto Ir¢m Ill mBmbari L)ni¢511iCtea tun05 are Ihosfr funds th may bg gt lh8 d1cr•tn olthe Irusieei ID funherance ol Ihe obie¢iive¥ ol Ihe¢hAnty Th4 trutB•i mainiain a single unreJtnct•d Ivho roi tnè day IDdAV op81ali1 of the schèm ResgrKted bJnds mwy ontyb• used foT PUlPDEe8 Note 2 hkMd•wilS th• hr1ClO0 i•Ainct•o runds rec•ived In Ihvy•wr Thiee Guinees Twii R J Larg CharitSbk• TNlll AbBibrtsthOCk smoè T¢ull 8BlgayCnildrenb Society Oun¢•e City ¢duncil TRF Funa Ch41ii•blè Tiusl Arno Clark unlra1ty Sl kndiewl O R Spa1n Chairtabk? TnJil Tuican Conn•ll PumpThoua Tiult AnontriThU$ William S pDiiiw Chwit4b Tiu•l Nin• IrwrpoTo104 TTo¢9• Rotary Club Oun0•• Fundr•lws and donal7 DCC Summei ol PL•y HMRC Job Relenth Fund Leno Charitable Trusi 10000 IDOQD ioooo 1000 2500 4000 2500 dooo 489S 8000 iooo 4Jg5 3500 6250 1000 6250 iooo iooo Jooo 543 soo 300U ?000 2000 500 1626 9900 1826 291) 27776 2000 52484 30884 17895 5fj77>
CT NT R TrIE YEAR ENDED T MARC 22 oth81 Int8re#t Bank Intefe9t i£c•vat4e Dre Fund 22 Funds 2021 Playscherne and Youth Clubf fj749 6748 674B 6748 9722 9722 Playscbeme S7350 17895 75245 S8586 pi#y$thèm 75245 75245 75245 7S245 5B586 58586 res IndÈpèndènt èx8minaiK)n feeg 600 600 600 600 6W Wè)e$. JBIBis aThJ nic sup$ ana outgthw5 Reni utilii¥ 8Trd setvi¢g5 Motor and travd expenses Stationery. postages and Payroll feey Adminislrabon otlv $7207 8SS 57207 85$ 944S 44055 672 7050 174 440 7123 392 440 29TI 440 75245 7S245 55586 Wèges and Inc emPyor¥ 57207 44055 Aveiage numlwol wnph)btry durifvJ the&eèr Spectium has ChaTrts¥e StAhts and IS exemofrom taxv)n The Chwnty 18 not reoi51efed forV4t 8t accoiaingtyany such tsx 15 InCILed In Ihe ielevant èxpéndituie
SPECTRUM ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022 STATEMENT OF INCOME AND EXPENDITURE Note Incorne General Bank Inlefesl Received Incomo Fundln Per Summary 63527 62206 TOTAL INCOME 63528 62209 ondlture Wages and salaries Web costs Rent, Insurance and hall Costs Accountancy and payroll Professional fees Repairs and maintenance Slalionery Snacks Travel Training Play materials Staff costs Telephone 88nk charges Depre¢ialion 57207 44055 9446 1040 7050 1040 3721 174 134 193 1131 855 118 677 12 1120 3622 392 565 663 641 12 1120 Tot IEX enditure 75845 59186 Surplus for the year -12317 3023 10