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Company registration number: 10676296
Dialogue Community Performance
Company limited by guarantee
Unaudited filleted financial statements
31 March 2023
Dialogue Community Performance
Company limited by guarantee
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Dialogue Community Performance
Company limited by guarantee
Directors and other information
Director Mr Christopher Blois-Brooke
Company number 10676296
Registered office 34 North Street
Bridgwater
Somerset
TA6 3YD
Accountants Michael J Dodden & Co
34 North Street
Bridgwater
Somerset
TA6 3YD
Dialogue Community Performance
Company limited by guarantee
Report to the director on the preparation of the
unaudited statutory financial statements of Dialogue Community Performance
Year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dialogue Community Performance for the year ended 31 March 2023 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the director of Dialogue Community Performance, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dialogue Community Performance and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dialogue Community Performance and its director as a body for our work or for this report.
It is your duty to ensure that Dialogue Community Performance has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Dialogue Community Performance. You consider that Dialogue Community Performance is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Dialogue Community Performance. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Michael J Dodden & Co
Chartered Certified Accountants
34 North Street
Bridgwater
Somerset
TA6 3YD
Dialogue Community Performance
Company limited by guarantee
Statement of financial position
31 March 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 - 147
_______ _______
- 147
Current assets
Debtors 6 1,054 -
Cash at bank and in hand 207 680
_______ _______
1,261 680
Creditors: amounts falling due
within one year 7 ( 60,504) ( 59,375)
_______ _______
Net current liabilities ( 59,243) ( 58,695)
_______ _______
Total assets less current liabilities ( 59,243) ( 58,548)
_______ _______
Net liabilities ( 59,243) ( 58,548)
_______ _______
Capital and reserves
Profit and loss account ( 59,243) ( 58,548)
_______ _______
Members deficit ( 59,243) ( 58,548)
_______ _______
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 08 March 2024 , and are signed on behalf of the board by:
Mr Christopher Blois-Brooke
Director
Company registration number: 10676296
Dialogue Community Performance
Company limited by guarantee
Notes to the financial statements
Year ended 31 March 2023
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Michael J Dodden & Co, 34 North Street, Bridgwater, Somerset, TA6 3YD.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Limited by guarantee
The company is limited by guarantee.
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2022 and 31 March 2023 1,334 1,334
_______ _______
Depreciation
At 1 April 2022 1,187 1,187
Charge for the year 147 147
_______ _______
At 31 March 2023 1,334 1,334
_______ _______
Carrying amount
At 31 March 2023 - -
_______ _______
At 31 March 2022 147 147
_______ _______
6. Debtors
2023 2022
£ £
Trade debtors 1,054 -
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Other loans 33,380 32,950
Trade creditors 25,725 25,725
Other creditors 1,399 700
_______ _______
60,504 59,375
_______ _______