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REGISTERED COMPANY NUMBER: 06040911 (England and Wales)
REGISTERED CHARITY NUMBER: 1150624














Trustees' Report and

Unaudited Financial Statements for the Year Ended 31 January 2024

for

Dolma Foundation

Dolma Foundation






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Reference and Administrative Details 1

Trustees' Report 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Statement of Financial Position 5 to 6

Notes to the Financial Statements 7 to 14

Dolma Foundation

Reference and Administrative Details
for the Year Ended 31 January 2024



TRUSTEES Mr A A Cameron Retired (resigned 11.1.24)
Mr T E Gocher Company Director
Mrs E M Gocher Secretary
Mr A D S Smith Edo Salvation Army
Mr D P Stanley Musical Director, Southend Mencap


COMPANY SECRETARY Mr A D S Smith


REGISTERED OFFICE 1st Floor County House
100 New London Road
Chelmsford
Essex
CM2 0RG


REGISTERED COMPANY
NUMBER
06040911 (England and Wales)


REGISTERED CHARITY
NUMBER
1150624


INDEPENDENT EXAMINER AMS Admin Services Limited
27 Old Gloucester Street
London
WC1N 3AX

Dolma Foundation (Registered number: 06040911)

Trustees' Report
for the Year Ended 31 January 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 24 October 2024 and signed on its behalf by:





Mr T E Gocher - Trustee

Independent Examiner's Report to the Trustees of
Dolma Foundation

Independent examiner's report to the trustees of Dolma Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes 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 examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 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.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. 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 prepared 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.








Drishti Khandelwal
The Association of Chartered Certified Accountants

AMS Admin Services Limited
27 Old Gloucester Street
London
WC1N 3AX

24 October 2024

Dolma Foundation

Statement of Financial Activities
for the Year Ended 31 January 2024

31.1.24 31.1.23
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 48,795 36,545 85,340 58,335

Charitable activities 3
Unrestricted
(12,425 ) - (12,425 ) (31,250 )
Restricted - (32,194 ) (32,194 ) (27,930 )
Total 36,370 4,351 40,721 (845 )

EXPENDITURE ON
Charitable activities 4
Unrestricted
2,629 - 2,629 14,918
Restricted - 34,026 34,026 -
Total 2,629 34,026 36,655 14,918

NET INCOME/(EXPENDITURE) 33,741 (29,675 ) 4,066 (15,763 )
Transfers between funds 12 (29,675 ) 29,675 - -
Net movement in funds 4,066 - 4,066 (15,763 )

RECONCILIATION OF FUNDS
Total funds brought forward 40,656 - 40,656 56,419

TOTAL FUNDS CARRIED FORWARD 44,722 - 44,722 40,656

Dolma Foundation (Registered number: 06040911)

Statement of Financial Position
31 January 2024

31.1.24 31.1.23
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 10 1,306 - 1,306 1,306
Cash in hand 50,991 - 50,991 52,085
52,297 - 52,297 53,391

CREDITORS
Amounts falling due within one year 11 (7,575 ) - (7,575 ) (12,735 )

NET CURRENT ASSETS 44,722 - 44,722 40,656

TOTAL ASSETS LESS CURRENT
LIABILITIES

44,722

-

44,722

40,656

NET ASSETS 44,722 - 44,722 40,656
FUNDS 12
Unrestricted funds 44,722 40,656
TOTAL FUNDS 44,722 40,656

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Dolma Foundation (Registered number: 06040911)

Statement of Financial Position - continued
31 January 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 24 October 2024 and were signed on its behalf by:





Mr T E Gocher - Trustee

Dolma Foundation

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 corporation 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.


Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. DONATIONS AND LEGACIES
31.1.24 31.1.23
£    £   
Donations and gifts 85,340 58,335

3. INCOME FROM CHARITABLE ACTIVITIES
31.1.24 31.1.23
Activity £    £   

School fees

Unrestricted

- (31,250 )

Promoting access

Unrestricted

(12,425 ) -
School fees Restricted (25,504 ) -
Promoting access Restricted (6,690 ) (27,930 )
(44,619 ) (59,180 )

4. CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
£   
Unrestricted
2,629
Restricted 34,026
36,655


Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
Unrestricted

1,029 1,600 2,629
Restricted 5,026 29,000 34,026
6,055 30,600 36,655

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023.


7. STAFF COSTS
31.1.24 31.1.23
£    £   
Wages and salaries 5,026 7,227
5,026 7,227

The average monthly number of employees during the year was as follows:

31.1.24 31.1.23

No employees received emoluments in excess of £60,000.


Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 58,335 - 58,335

Charitable activities
Unrestricted
(31,250 ) - (31,250 )
Restricted (27,930 ) - (27,930 )
Total (845 ) - (845 )

EXPENDITURE ON
Charitable activities
Unrestricted
14,918 - 14,918

NET INCOME/(EXPENDITURE) (15,763 ) - (15,763 )


RECONCILIATION OF FUNDS
Total funds brought forward 56,419 - 56,419

TOTAL FUNDS CARRIED FORWARD 40,656 - 40,656


Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 February 2023 and
31 January 2024

1,299

DEPRECIATION
At 1 February 2023 and
31 January 2024

1,299

NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 1,306 1,306

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 352 352
Other creditors 6,023 6,023
Accrued expenses 1,200 6,360
7,575 12,735


Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

12. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.2.23 in funds funds 31.1.24
£    £    £    £   
Unrestricted funds
Unrestricted funds general 40,656 33,741 (29,675 ) 44,722

Restricted funds
Restricated - (29,675 ) 29,675 -

TOTAL FUNDS 40,656 4,066 - 44,722

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted funds general 36,370 (2,629 ) 33,741

Restricted funds
Restricated 4,351 (34,026 ) (29,675 )

TOTAL FUNDS 40,721 (36,655 ) 4,066


Comparatives for movement in funds

Net
movement At
At 1.2.22 in funds 31.1.23
£    £    £   
Unrestricted funds
General fund 56,419 (15,763 ) 40,656

TOTAL FUNDS 56,419 (15,763 ) 40,656

Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund (845 ) (14,918 ) (15,763 )

TOTAL FUNDS (845 ) (14,918 ) (15,763 )

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

Net Transfers
movement between At
At 1.2.22 in funds funds 31.1.24
£    £    £    £   
Unrestricted funds
General fund 56,419 (15,763 ) - 40,656
Unrestricted funds general - 33,741 (29,675 ) 4,066
56,419 17,978 (29,675 ) 44,722
Restricted funds
Restricated - (29,675 ) 29,675 -

TOTAL FUNDS 56,419 (11,697 ) - 44,722

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
resources expended in funds
£    £    £   
Unrestricted funds
General fund (845 ) (14,918 ) (15,763 )
Unrestricted funds general 36,370 (2,629 ) 33,741
35,525 (17,547 ) 17,978
Restricted funds
Restricated 4,351 (34,026 ) (29,675 )

TOTAL FUNDS 39,876 (51,573 ) (11,697 )

Dolma Foundation

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2024.