Dynamic Centre For Children And Young People With Disabilities Charity Accounts

COMPANY REGISTRATION NUMBER: 04839002

CHARITY REGISTRATION NUMBER: 1102954

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Report of the Trustees and Financial Statements for the Year Ended

31 March 2025

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	11

Statement of financial activities (including income and expenditure account)	13

Statement of financial position	14

Notes to the financial statements	15

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .

Reference and administrative details

Registered charity name	Dynamic Centre For Children And Young People With Disabilities

Charity registration number	1102954

Company registration number	04839002

Principal office and registered	Bradbury House
office	23 Salisbury Road
	Wrexham
	LL13 7AS

The trustees

	Dr G J Arthurs
	H S Edwards
	S J Evans
	M E Hooper
	Dr C Moore	(Resigned 4 February 2025)
	R H Pritchard
	G Williams
	R S Williams

Company secretary	G Williams

Independent examiner	Bruce Roberts FCA
	Unit 10, Edison Court
	Ellice Way
	Wrexham Technology Park
	Wrexham
	LL13 7YT

Structure, governance and management

Introduction

Dynamic Centre for Children and Young People with Disabilities, a charity and company limited by guarantee, started operating in April 2004 when all of the assets of Dynamic, an existing charity were donated to the new company. The objective of the company is the support of children, young people with special needs and their carers.

Recruitment and Appointment to the Board of Trustees

Under the requirements of the Articles of Association, unless otherwise determined by ordinary resolution, the number of directors and thus trustees shall not be less than three and no more than eleven. Trustees are subject to retirement by rotation according to the terms dictated by the Articles. If a trustee is willing to be re-appointed, and no alternative has been put forward, the trustee is deemed to be re-appointed unless the meeting decides not to fill the vacancy or unless a resolution to to re-appoint the trustee is lost.

Recruitment is normally achieved via the media of advertising, word of mouth and local volunteer bureau or other national agencies such as REACH. Recruitment of new trustees is prompted by the retirement or removal of existing trustees, or the perceived need to strengthen the board in particular areas of experience. Proposed trustees must be recommended by the existing trustees, and appropriate notice must have been given (clause 32 of the articles). Trustees must be 18 years of age or above. Trustees may retire or be removed subject to the conditions of clause 38 of the Articles.

Trustee Induction and Training

Upon appointment to the board, each new trustee is provided with an induction, information and training file which includes information on their responsibilities as a trustee and director of the Company. Each new trustee is expected to familiarise themselves with this information and the aims and objectives of the charity, and seek guidance on areas with which they require additional advice or clarification. Trustees are encouraged to take advantage of training via AVOW (Association of Voluntary Organisations in Wrexham) and WCVA.

The trustees are advised of new guidance from the Charity Commission and other sources.

Risk Management

The trustees have established a risk examination policy which looks at the major strategic, business and operational risks which the charity faces and ensure that systems have been established to mitigate the charity's exposure to the major risks. The trustees undertake to regularly consider the major risks applicable to the charity and review during the year if deemed necessary. They also undertake to decide how to respond to the risks in order to mitigate the effect of such risks. Internal control risks (including the risk of fraud) have been minimised by the rigorous adherence to the financial control measures in place. The trustees are satisfied with the current procedures in place. During the year no incident involving Health and Safety has occurred that required reporting to a statutory agency.

Organisation

Dynamic Centre for Children and Young People with Disabilities is governed by a Committee of trustees, who are appointed under the terms of the Articles of Association. The trustees who served on the committee are as follows:

Graham Arthurs Melanie Hooper

Helen Edwards Christine Moore (Resigned 4 February 2025)

Simon Evans Rhian Pritchard

Glyn Williams Rosalind Williams

The Chair and the Honorary Treasurer are drawn from the committee. They are appointed under the terms of the Articles of Association and are not subject to retirement by rotation.

The nominated Officers who served in the year were as follows:

Chair: Glyn Williams

Deputy Chair: Melanie Hooper

Day-to-day management was provided by a full-time charity manager, who is designated Company Secretary, and a Deputy Manager along with a dedicated staff team.

The staff employed in the year were:

Laura Williams Charity Manager (EED 19.05.25)

Amy Lynch Deputy Charity Manager

Danielle Davis Administration Officer

Kira Williams Family Support Officer (EED 08.07.24)

Marie Gibson Liaison Officer

Paul Clifton Project Development Worker

Samuel Jones Project Development Worker

Bethan Griffiths Capacity Building Officer

Michael Davis Administration Assistant

The sessional staff employed for funded 'Dynamically Different' services were:

Amy Pritchard Kate Jones (EED 31.08.24)

Andrea Lloyd Kayleigh Griffiths (EED 31.8.24)

Anne-Marie Roberts Laurie Thomas-Brunt

Biba Baksh-Jones Mandy Read-Kimpton

Catrin Hazel (EED 31.08.24) Laurie Thomas-Brunt

Claire Griffiths Marie (Helen) Edwards

Danielle Davies Olivia Berry

Elisha Hughes Paige Stewart

Emma Jones Peter Davies (EED 1.5.04)

Emily Simister Rhian Pumford

Eve Czerniak Russell Thomas

Helen Griffiths Sian Griffiths

Julie White Stephen Williams

Janet Oldfield (EED 31/08/2024) Terri Pumford (EED 31.08.24)

Jade Richards * EED - Employment End Date

Objectives and activities

The charity's objects are the relief and support of ill or disabled children by the provision of educational, recreational and leisure time activities in order that they may develop to their full potential, that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved, and to provide support to the families of such children and young people.

Public Benefit

The Trustees have reviewed the requirement to provide public benefit and are satisfied that the activities of the charity as described within the report are wholly focussed to provide benefit to the children and young people and their families that it aims to serve, thereby complying with the duty in section 4 of the Charities Act 2006 to have regard to the guidance provided by the Charity Commission.

Review of developments, activities, achievements and performance

The primary focus of the charity continues to be the programme of term-time junior and senior activity groups for children and young people with disabilities that meet after-school and during the Easter and summer holiday. These activity groups also afford families an element of respite, but this is not their primary aim.

In addition to the core services, the charity continues to provide the following services:

- Advocacy

- Participation

- Activity support worker service

- Family activities

- Nurture groups and Invent Your Future(IYF)programme for young people with disabilities

- Informal parent/carer drop-ins

- IYF programme for parents/carers of children with additional needs/disabilities

- Signing Sensations choir

- Dynamic Friends activity groups

- Friday activity groups

The charity has continued to be 'Dynamically Different' and has continued to meet all of the contractual requirements for Families First contracts.

The charity has also continued to use social media platforms to help the charity grow and reach and support as many families as possible utilising the ethos of the Invent Your Future (IYF) programmes. This is well received with the charity seeing more engagement using cross platforms.

The charity has continued to expand the range of wellbeing and social opportunities offered to parents and carers in addition to regular drop-in sessions.

It is true to say that it is more difficult for charities to fundraise but as a charity we were fortunate to continue to enjoy support from individuals, families, the local community and businesses along with new social media fundraising campaigns.

The charity is particularly grateful for donations received in memory of loved ones.

Specific local and community events throughout 2024/25 created opportunities that not only raised the profile of the charity but also allowed the charity to raise funds in new and fun ways.

Dynamic are also grateful for local business and community spaces continuing to host charity collection boxes.

The charity have continued to maintain and developed essential communication links and strengthened our working relationships with funders and commissioners along with colleagues in statutory support services including Wrexham County Borough Council's Disability Service, Families First Team and the Family Information Service, to ensure we continue to together to ensure the best for the families we support.

We have also maintained and developed new friendships within the Third sector as we have shared ideas, resources and support amongst each other when things have been difficult, and we have benefitted from being part of AVOW - Wrexham's County Voluntary Council and WCVA for national guidance and support.

Regarding future developments: We continue to look for a suitable site to expand into.

Consultation

Dynamic are regularly asked to contribute to local authority, Welsh Government and national consultations, and children, young people and parents/carers are supported with this and regularly contribute. The charity has also benefited from a Participation Project to develop a children and young people with disabilities forum so that their voices can influence local, regional and hopefully national decision making processes.

The level of disability is rising and the challenges facing children and young people is changing, therefore it is vital we are flexible and responsive to ensure the service meets the current and changing needs into the future.

Partnerships:

We continue to work closely with Wrexham County Borough Council Children's Services , the Disability Services , the Family First team , Health Services and other Third sector organisations to provide the best service we can to children and young people with disabilities and their families. Dynamic has held a seats on the voluntary sector seat on the Local Authority Workforce Development Group, Transition Operational Group (TOG), Disability Integrated Services Coordination Group, the Families First Outcome Groups (Wrexham), Disability Respite Panel and the North East Wales Wellbeing forum

Dynamic has representation on a variety of forums working with children and young people and disability within the Third and statutory sectors, and attends appropriate conferences, consultations and information days.

National Level Participation :

Dynamic attends appropriate conferences and meetings organised on a national level.

Sennedd Welsh Government :

Dynamic has kept up to date with Welsh legislation via AVOW, WCVA and Sennedd Welsh Government publications.

Volunteers :

Dynamic have benefitted from many new volunteers along with regular longstanding volunteers but the charity is still yet to recover to pre-pandemic levels of regular volunteering. The social, economic value of volunteers to the charity cannot be underestimated and the charity has been focusing efforts on the recruitment and retention of volunteers and the development of new volunteering opportunities.

Trustees :

The Board of Trustees met regularly virtually or face-to-face throughout the year for full board meetings and in small groups for sub-committees.

The Trustees have worked hard with the Charity Manager and the staff and volunteer team to ensure that the needs of those we serve are met not just by our current services but are also paramount in the future plans.

Dynamic has continued to search for the plot or building that will enable the charity to work, develop and grow from a more suitable premises.

Staff :

In addition to the staff team, Dynamic employs approximately 29 sessional support workers.

Fundraising :

Many people work together in support of Dynamic. Individuals, families, social media fundraising campaigns, the local community and businesses have still fundraised independently for our cause, for which we are very grateful.

Bradbury House is a grade II listed building, which we have restored and carefully adapted for use by children and young people with disabilities. The house is well loved and well used by our children and young people. The gardens, including sensory and play areas are always an attraction.

Development for the future :

For all of the above, the Trustees and management have continued to look for more appropriate/larger accommodation for the Charity. We are still 'bursting at the seams' and in order to provide our greatly valued service to more children and young people, and to meet their ever-changing needs, we need more suitable space in which to develop.

The Trustees have set aside Designated Reserves for this purpose (see Reserves Policy) below, and have agreed to maintain this Reserve at £114,000, although it is intended to increase this as appropriate.

Financial review

The financial statements for 2024-25 show a surplus of £31,601 on 'Unrestricted Funds' against a deficit for 2023-24 of £44,911.

The charity's voluntary income for 2024-25 was £151,955 (inc £42,359 restricted) compared to £49,700 in 2023-24. The 2024-25 figure includes £80,126 received in legacies. We are very grateful for the receipt of these generous bequests.

Other donations increased from £24,200 to £71,829.

Income from other (trading) activities included £23,947 from parent/carer charges; £34,321 from Direct and third party Fund-raising, and £620 from sales of donated goods: a total of £58,888. In 2023-24 the equivalent total was £72,046. In the main this relates to a decrease in direct charges to parents for services provided.

In 2023-24 Dynamic received no government funding, there was again none in 2024-25.

Interest on bank deposits and bonds was £11,155 compared to £7,263 for 2023-24. This included the maturation of several deposit accounts.

We continue to be grateful for the efforts many individuals make to raise funds for the charity, and to local companies and individuals for their support.

The Families First contract with the Council for the delivery of weekly Groups and the summer and half term programmes at Bradbury House, and other activities to support families were delivered and reported on in accordance with the Council's requirements. This contract has enabled our regular programmes to continue in a planned way. All income from the Council has been used wholly for the delivery of services covered by the contracts. New contracts came into effect from March 2023 and are for a 3 year initial period. The grants received in the year, fully utilised, amounted to £222,347.

The charity needs to raise about £190,000 in 2025-26 to cover its core costs. These costs include the management and organisation of the programme and activities for fund-raising, training, the maintenance of the building and transport and all personnel, legal, health and safety, payroll and financial work.

Restricted Fund income was £264,706 (2023-24: £210,464) which reflects the support of grants from the Waterloo Foundation and the Masons Benevolent Fund. Expenditure from the Restricted Funds totalled £272,297 (£222,071). Restricted fund balances reduced to £142(£7,733).

The Unrestricted (including designated) Reserves at 31 March 2025 stood at £605,402 of which £328,784 were in 'liquid' forms. The corresponding figures at 31 March 2024 were £573,801 of which £296,421 were 'liquid'.

Fresh initiatives are in hand to increase the unrestricted income of the charity to enable it to continue to cover its core costs and to pursue development opportunities, whilst maintaining its reserves. The purposes for which reserves are held are explained in the 'Reserves policy' below.

FINANCIAL CONTROLS

The Charity Manager manages the day-to-day financial affairs of the charity and is overseen by the Chair and Vice Chair of Trustees. The Charity Manager, Deputy Charity Manager and Liaison Officer are all responsible for handling petty cash, credit card and cheque transactions up to £1,000. Each

payment requires two signatures. Purchases and payments in excess of this amount require the signature of the Chair or Vice Chair. Transactions are entered into the Quickbooks accounting software on a weekly basis, and the bank accounts are monitored at least weekly and formally reconciled monthly.

The Charity Manager produces monthly management accounts (including forecasts for the remainder of the year) which are prepared from accounting records and are presented to the Board under the Chair, or to the intervening meetings of the Finance Committee chaired by the Chair. The Finance Committee is responsible for devising the annual budgets for the agreement of the Board. Periodic contract reports are also produced for Wrexham County Borough Council.

Draft annual accounts are prepared as part of the above procedure, and then reported in the required Final Account format prior to independent examination and approval by the board.

The reserve cash funds are invested in notice deposit accounts with the charity's bankers, Cambridge and Counties Bank and the United Trust Bank.

INVESTMENT POWERS AND RESTRICTIONS

Pursuant to the governing document, the company shall have the power, in furtherance of the object of the charity but not otherwise, to raise funds. As part of this aim, the company seeks to maximise the interest earned on its reserves, subject to such conditions and consent as may for the time being, be imposed or required by law. The charity has continued to place funds in low-risk investments that are accessible in a reasonably short time so that funds are available to apply to the development of a a new centre when an opportunity arises.

RESERVES POLICY

The trustees have determined a level of unrestricted reserves that is deemed appropriate to effectively meet its objects. The trustees consider that in the absence of any guaranteed long-term support from a grant making body or the Local Authority, the unrestricted current assets should be sufficient to pay the normal running costs for one year (circa £190,000). This is designed to provide some stability and ensure smooth running of the charity. Reserves are currently over this level and are under review pending possible developments.

Reserves over and above those needed for running costs are to be held primarily for future development opportunities and it is the aim of the trustees to build up sufficient funds to provide the initial costs of a building project. In furtherance of this end, the Trustees have set aside funds in a 'designated development fund' within the general reserves of the charity. This policy is reviewed annually in order to consider whether it remains appropriate, and in line with board level strategy.

Plans for future periods

The Trustees and management recognise that we are currently "bursting at the seams". In order to provide our greatly valued service to more children and young people, and to meet their ever-changing needs, we need more space in which to develop. The Trustees continue to seek contacts and to explore opportunities with a view to developing a purpose-built centre for the children and young people who attend, and to be able to expand the service to younger children for whom we cannot currently provide adequate facilities.

Trustees Responsibilities

We are responsible for ensuring that the company operates within its objectives and meets the financial and legal requirements of the Companies Act 2006 and the Charities Act 2011.

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustee's 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 charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing those 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:

- 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:

- prepare the financial statements on the going concern basis unless it is inappropriate to presume

that the charity will continue its activities.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for ensuring that the company complies with laws and regulations applicable to its activities and for establishing arrangements to prevent any non-compliance with laws and regulations and to detect any that occur. This includes the maintenance and integrity of the corporate and financial information included on the charitable company's website.

The trustees are also responsible for determining whether, in respect of the year, the charity meets the conditions for exemption from an audit of the accounts set out in the Companies Act 2006 (Commencement No 6, Savings and Commencement Nos.3 and 5) (Amendment) Order 2008 (SI 2008.674).

Under the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (SI 2008.527), in respect of the year, the availability of the exemption from an audit of the accounts causes the charity to require an Independent Examination and the trustees are responsible for appointing an Independent Examiner to make a report to them as trustees of the charity.

Independent Examiner

A resolution to appoint Bruce Roberts FCA of Bruce Roberts & Co Limited as Independent Examiner for the ensuing year will be proposed at the annual general meeting. Bruce Roberts has expressed his willingness to act in this capacity.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 9 October 2025 and signed on behalf of the board of trustees by:

M E Hooper	G Williams
Trustee	Trustee

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Dynamic Centre For Children And Young People With Disabilities

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Dynamic Centre For Children And Young People With Disabilities ('the charity') for the year ended 31 March 2025.

Responsibilities and basis of report

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the ICAEW.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to; examine the accounts under section 145 of the Charities Act 2011; to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and to state whether particular matters have come to my attention.

This report is made to the charity's members, as a body through the board of trustees. My work has been undertaken so that I might state to the charity's members those matters I am required to state to them in a report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for my work, for this report, or for the opinions I have formed.

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement. Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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 charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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 financial statements 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.

Bruce Roberts FCA Independent Examiner

Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT

13 November 2025

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	109,596	42,359	151,955	49,700
Charitable activities	6	–	222,347	222,347	207,286
Other trading activities	7	58,888	–	58,888	72,046
Investment income	8	11,155	–	11,155	7,263
Other income	9	–	–	–	518
		---------	---------	---------	---------
Total income		179,639	264,706	444,345	336,813
		---------	---------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of raising donations and legacies		10	17,789	–	17,789	14,162
Expenditure on charitable activities		11,12		130,249	272,297	402,546	379,169
				---------	---------	---------	---------
Total expenditure				148,038	272,297	420,335	393,331
				---------	---------	---------	---------

	---------	---------	---------	---------
Net income/(expenditure) and net movement in funds	31,601	( 7,591)	24,010	( 56,518)
	---------	---------	---------	---------

Reconciliation of funds

Total funds brought forward	573,801	7,733	581,534	638,052
	---------	---------	---------	---------
Total funds carried forward	605,402	142	605,544	581,534
	---------	---------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	18	276,618	277,380

Current assets

Debtors	19	14,064	10,482
Cash at bank and in hand		341,972	357,685
		---------	---------
		356,036	368,167

Creditors: amounts falling due within one year	20	27,110	64,013
		---------	---------
Net current assets		328,926	304,154
		---------	---------
Total assets less current liabilities		605,544	581,534
		---------	---------
Net assets		605,544	581,534
		---------	---------

Funds of the charity

Restricted funds		142	7,733
Unrestricted funds		605,402	573,801
		---------	---------
Total charity funds	22	605,544	581,534
		---------	---------

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 9 October 2025 , and are signed on behalf of the board by:

M E Hooper	G Williams
Trustee	Trustee

Dynamic Centre For Children And Young People With Disabilities

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 23 Salisbury Road, Wrexham LL13 7AS.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The charity constitutes a public benefit entity as defined by FRS 102.

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 income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.(a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company accounting policies. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Funds held by the charity are either: - Unrestricted general funds - these are funds that can be used in accordance with the charitable objects at the discretion of the trustees. - Within general funds - the trustees have identified a "designated development fund" to hold funds for future developments or - 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 fund are raised for particular restricted purposes.

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or Grants, including grants for the purchase of fixed assets, is recognised in full in the Statement of Financial Activities in the year in which they are receivable, unless they are restricted grants for expenditure in a future accounting period as specified by the grantor, in which case the income is then deferred. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no no future related costs are recognised in income in the period in which it becomes receivable. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

- Costs of raising funds comprise the costs of those associated with attracting voluntary income, and the costs of trading or service provision for fundraising.

- Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its members. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including those support costs associated with the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management and future development of the charity, together with back office costs, finance and personnel.

- All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. time spent.

Tangible assets

All fixed assets are initially recorded at cost. The charity owns the freehold of and occupies the property known as Bradbury House, which was purchased and restored using a grant from the Bradbury Foundation. The charity treats the funds spent on Bradbury House in one of three ways: 1. funds used to maintain/renovate the building are treated as revenue expenses. 2. funds used to buy equipment for the building are treated as capital investment and written off over an appropriate period 3. funds used to improve/adapt the building will be added in full to the cost of Bradbury House.

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, or for the Leasehold Improvements over the minimum term of the lease, as follows:

Leasehold Improvements	-	Written off over lifetime of the lease
Furniture	-	10% straight line on original cost
Minibus	-	12.5% straight line on original cost
Equipment	-	25% straight line on original cost

Freehold properties are not depreciated. The trustees consider that the residual value of the building is high and its useful life so long as to make depreciation immaterial.

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. Limited by guarantee

The organisation is a charitable company limited by guarantee, incorporated on 21st July 2003 and registered as a charity on 31st March 2004. The company was established under a Memorandum and Articles of Association. The liability of each member in the event of winding up shall be restricted to £10

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

Donations Carer Contributions	–	–	–
Donations - Collection Boxes	181	–	181
Donations - Corporate Donations	10,337	–	10,337
Donations - Private Donations	15,419	–	15,419
Donations - Gift Aid reclaimed	3,533	–	3,533

Legacies

	Legacies	80,126	–	80,126

Grants

Other restricted grants	–	42,359	42,359
	---------	--------	---------
	109,596	42,359	151,955
	---------	--------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

Donations Carer Contributions	13	–	13
Donations - Collection Boxes	543	–	543
Donations - Corporate Donations	1,600	–	1,600
Donations - Private Donations	14,906	894	15,800
Donations - Gift Aid reclaimed	3,960	–	3,960

Legacies

	Legacies	25,500	–	25,500

Grants

Other restricted grants	–	2,284	2,284
	--------	-------	--------
	46,522	3,178	49,700
	--------	-------	--------

6. Charitable activities

	Restricted Funds	Total Funds 2025	Restricted Funds	Total Funds 2024
	£	£	£	£
WCBC contracts -Families First	222,347	222,347	207,286	207,286
	---------	---------	---------	---------

7. Other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Fundraising Events and Third party fundraising	34,321	34,321	35,786	35,786
Online and other sales of donated goods	620	620	1,325	1,325
Other income - Recharged to Families	23,947	23,947	34,935	34,935
	--------	--------	--------	--------
	58,888	58,888	72,046	72,046
	--------	--------	--------	--------

8. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	11,155	11,155	7,263	7,263
	--------	--------	-------	-------

9. Other income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Gain on disposal of tangible fixed assets held for charity's own use	–	–	518	518
	----	----	----	----

Other income includes

10. Costs of raising donations and legacies

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Costs of raising donations and legacies	17,789	17,789	14,162	14,162
	--------	--------	--------	--------

11. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Masons Benevolent Fund Grants	–	10,000	10,000
Chairman's Fund	–	–	–
AVOW and others	–	7,591	7,591
Dynamic	70,262	–	70,262
Choir	–	–	–
Waterloo Foundation	–	24,999	24,999
Participation Trip	–	–	–
Period Poverty Project	–	–	–
Families First Contract	–	222,347	222,347
Other Grants	–	7,079	7,079
Lidl	–	281	280
Support costs	59,987	–	59,988
	---------	---------	---------
	130,249	272,297	402,546
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Masons Benevolent Fund Grants	–	–	–
Chairman's Fund	–	134	134
AVOW and others	–	1,785	1,785
Dynamic	99,114	–	99,114
Choir	7,230	2,532	9,762
Waterloo Foundation	–	–	–
Participation Trip	–	250	250
Period Poverty Project	–	250	250
Families First Contract	–	207,286	207,285
Other Grants	–	–	–
Lidl	–	–	–
Support costs	50,754	9,834	60,589
	---------	---------	---------
	157,098	222,071	379,169
	---------	---------	---------

12. Expenditure on charitable activities by activity type

Costs reflect the amounts spent on the main resource expenditure headings - Charitable expenditure and raising funds. Costs are allocated across those headings using various allocation methods such as Staff time spent, direct expenditure and usage of the facilities or services provided. It should be noted that under this basis some items including training and management costs include elements of staff salary.

The amount of management and staff time spent on each aspect of the service: activities (service delivery), fund-raising and governance, is reviewed to reflect as accurately as possible the amount of time spent on each activity. Governance costs include those incurred on legal and financial advice, servicing the trustees' meetings and those associated with development and statutory requirements. The trustees believe that this reflects the intent of the SORP (Statement of Recommended Practice).

The total resources expended on each activity were:

	2025	2024
	£	£
Raising Funds	17,789	14,162
Charitable Expenditure	402,546	379,169
	---------	---------
Per SOFA	420,335	393,331
	---------	---------

Broken down into more detail, the resources were spent as follows:

	2025	2024
	£	£
Staff costs (staff time)	16,415	11,822
Other costs (direct)	1,374	2,340
	--------	--------
Per SOFA	17,789	14,162
	--------	--------

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Masons Benevolent Fund Grants	10,000	–	10,000	–
People and Places	–	–	–	9,620
Chairman's Fund	–	–	–	134
AVOW and others	7,591	–	7,591	1,785
Dynamic	70,262	30,536	100,798	125,744
Choir	–	–	–	9,762
Waterloo Foundation	24,999	–	24,999	–
Participation Trip	–	–	–	250
Period Poverty Project	–	–	–	250
Families First Contract	222,347	–	222,347	207,285
Other Grants	7,079	–	7,079	–
Lidl	280	–	280	–
Governance costs	–	29,452	29,452	24,339
	---------	--------	---------	---------
	342,558	59,988	402,546	379,169
	---------	--------	---------	---------

Charitable activities expenditure

	Dynamic unrestricted service provision	WCBC Familes First Contract (R)	Waterloo Foundation(R)	Other Restricted Funds including Masons Benevolent Fund	Totals
	£	£	£	£	£
Staff costs (DA/ST)	66,504	169,963	22,283	14,670	273,420
Travel and minibus costs (Direct)	35	1,825	394	–	2,254
Other programme costs (DA/ST)	4,024	12,007	868	6,200	23,099
Training costs (DA/ST)	157	3,338	–	–	3,792
	--------	----------	--------	--------	----------
Totals	70,720	187,133	23,545	20,870	302,565
	--------	----------	--------	--------	----------

Support costs


	£	£	£	£	£
Staff costs (ST)	9,421	–	–	–	9,421
Property Costs (DA/ST)	12,003	12,953	–	4,080	29,036
Organisation and management costs (DA/ST)	7,892	22,261	1,158	–	31,311
Depreciation	762	–	–	–	762
Governance and Office Costs (Usage)	29,451	–	–	–	29,451
	--------	--------	-------	-------	--------
Totals	59,529	35,214	1,158	4,080	99,981
	--------	--------	-------	-------	--------


Charitable Activity Expenditure	70,720	187,133	23,842	20,870	302,565
Support costs	59,529	35,214	1,158	4,080	99,981
	----------	----------	--------	--------	----------
Total Expenditure	130,249	222,347	25,000	24,950	402,546
	----------	----------	--------	--------	----------

( R ) represents restricted funds - total restricted funds being £272,297 (note 14)

Key:

DA Direct and apportioned

ST Staff time

Office and governance costs further analysed;

	2025	2024
	£	£
Staff costs (ST)	22,711	19,471
Office administration and similar costs (Usage)	1,155	710
Accountancy and Independent Examination (direct)	3,824	2,541
Legal and professional (Usage)	1,602	1,354
Bank charges/interest (Transactions)	159	257
	--------	--------
Totals	29,451	24,333
	--------	--------

13. Analysis of support costs

Support costs are analysed above in note 12.

14. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	762	793
Gains on disposal of tangible fixed assets	–	(518)
	----	----

15. Independent examination fees

	2025	2024
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements and accountancy fees inc VAT	3,824	3,540

16. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£


Wages and Salaries	320,024	307,888
Social Security costs	15,545	13,466
Pension contributions	12,737	6,532
	---------	---------
Total	348,306	327,886
	---------	---------

Note: Wages and salaries include elements reflected in cost allocation under items such as training and management/organisation costs.

The average head count of employees during the year was 38 (2024: 39 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Session workers	27	26
Cleaners	2	2
Management and administration staff	9	11
	----	----
	38	39
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

17. Trustee remuneration and expenses

No remuneration was paid to any member of the Board of Trustees during the year for services rendered as a board member. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

18. Tangible fixed assets

	Bradbury House	Leasehold Improvements	Furniture	Minibus	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2024 and 31 Mar 2025	275,000	49,452	1,000	35,000	14,936	375,388
	---------	--------	-------	--------	--------	---------
Depreciation
At 1 Apr 2024	–	49,452	1,000	35,000	12,556	98,008
Charge for the year	–	–	–	–	762	762
	---------	--------	-------	--------	--------	---------
At 31 Mar 2025	–	49,452	1,000	35,000	13,318	98,770
	---------	--------	-------	--------	--------	---------
Carrying amount
At 31 Mar 2025	275,000	–	–	–	1,618	276,618
	---------	--------	-------	--------	--------	---------
At 31 Mar 2024	275,000	–	–	–	2,380	277,380
	---------	--------	-------	--------	--------	---------

19. Debtors

	2025	2024
	£	£
Trade debtors	5,761	2,706
Prepayments and accrued income	8,303	7,776
	--------	--------
	14,064	10,482
	--------	--------

20. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	123	–
Accruals and deferred income	19,011	58,935
Social security and other taxes	5,268	3,553
Other creditors	2,708	1,525
	--------	--------
	27,110	64,013
	--------	--------

21. Deferred income

	2025	2024
	£	£
Amount deferred in year	11,629	53,709
	--------	--------

22. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	459,801	179,639	(148,038)	491,402
Designated Property Fund	114,000	–	–	114,000
	---------	---------	---------	---------
	573,801	179,639	(148,038)	605,402
	---------	---------	---------	---------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
General funds	504,712	126,349	(171,260)	459,801
Designated Property Fund	114,000	–	–	114,000
	---------	---------	---------	---------
	618,712	126,349	(171,260)	573,801
	---------	---------	---------	---------

Restricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Period Poverty Project	–	–	–	–
Participation Trip	–	–	–	–
Wellbeing room	–	–	–	–
Choir - restricted funding	–	–	–	–
Big Lottery - Choir (Ex-Dynamic Futures)	–	–	–	–
People and Places (TNL)	–	–	–	–
Chairman's Fund	142	–	–	142
AVOW and others	7,591	–	(7,591)	–
Waterloo Foundation	–	25,000	(25,000)	–
Families First contract	–	222,347	(222,347)	–
Mason's Benevolent Fund Grants	–	10,000	(10,000)	–
Lidl Grant	–	280	(280)	–
Activity support, Advocacy and Participation	–	7,079	(7,079)	–
	-------	---------	---------	----
	7,733	264,706	(272,297)	142
	-------	---------	---------	----

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
Period Poverty Project	–	250	(250)	–
Participation Trip	–	250	(250)	–
Wellbeing room	–	214	(214)	–
Choir - restricted funding	–	1,784	(1,784)	–
Big Lottery - Choir (Ex-Dynamic Futures)	748	–	(748)	–
People and Places (TNL)	8,940	680	(9,620)	–
Chairman's Fund	276	–	(134)	142
AVOW and others	9,376	–	(1,785)	7,591
Waterloo Foundation	–	–	–	–
Families First contract	–	207,286	(207,286)	–
Mason's Benevolent Fund Grants	–	–	–	–
Lidl Grant	–	–	–	–
Activity support, Advocacy and Participation	–	–	–	–
	--------	---------	---------	-------
	19,340	210,464	(222,071)	7,733
	--------	---------	---------	-------

23. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	276,618	–	276,618
Current assets	355,894	142	356,036
Creditors less than 1 year	(27,110)	–	(27,110)
	---------	----	---------
Net assets	605,402	142	605,544
	---------	----	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Tangible fixed assets	277,380	–	277,380
Current assets	360,434	7,733	368,167
Creditors less than 1 year	(64,013)	–	(64,013)
	---------	-------	---------
Net assets	573,801	7,733	581,534
	---------	-------	---------