Charity Registration No. 1027771
BLANDFORD OPPORTUNITY GROUP
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

BiANDFORD COPPORTUNITYGROUP
CONTENTS
Page
Charity information
Trustees, Report
2to3
Independent Examinels Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7t0 12

BLANDFORD OPPORTUNITYGROUP
CHARifi INFORMATION
Trustees:
C R Stevens Ichairl
N Roper
S E Cripps
S Hitchings
R B Henley (resigned 31 August 2023)
G Smith lappointed I September 20231
Principal Office:
WiS1iams Opportunity Hall
White Cliff Gardens
Blandford Forum
Dorset
DTII 7AG
Charity registration number:
1027771
Independent examiner..
Marcus Cridland B.A.IHonsl F.C.A.
Scott Vevers Ltd
Chartered Accountants and Registefed
Auditors
65 East Street
Bridport
Dorset
DT6 3LB
Bankers..
HSBC Bank PIC
17 Market Pla
Blandford Forum
Dorset
DTII 7AG

BLANDFORD OPPORTUNITY GROUP
TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2023
The Trustees present thelr report and the financial statements for the year ended 31 August 2023. The
Trustees who Served during the year and up to the date of this report are set out on page l.
Objective5 and activities
Blandford Opportunity Group is a pre-school playgroup for all babies and children10-5 years) with special
need5 and disabilities. We opened in January 1992 and are recognised in the local area for the excellent
service we provide for the children, their parents and carers. We support all children, some on a one-to-one
ba5iS, Wlth highly trained staff who are able to work with children with complex needs. We provide nine
sessions each week (term time only). By encouragement and support we build on the confidence of each
child to achieve their own individual goa15 Wlthin a happy and relaxed atmosphere.
In setting our objectives and planning our activitie5, the Trustees have given careful consideration to the
Charity Commission's general guidance on public benefit and in particularto its supplementary public benefit
guidance on advancing education and on fee charging.
Achlevements and performance
During the summer holidays of 2023 the inside of the hall was reconfigured to allow separate rooms for each
age group as required by Ofsted. This included new play and activity equipment. With the extra space it
was agreed that we could accept children without special needs. This being a larger ratio of chIld￿n to staff
meant that It helped subsidise the children that need one to one care.
Financial review
Results
The incoming resources for the year amounted to £139,96912022: £222.1581 all of which will be used in
providing care including maintaining the Group premises. The net deficit of fLbnds for the year were £24,977
12022: surplus of £89,828). The reserves at the year end were £237,62012022: £262.5971, which consisted
entirely of unrestricted funds.
Strotegy
The Group seeks to raise funds to provide day care for all pre-school children specialising in children with
special needs and disabilities.
Reserves Policy
Funds are held to meet the projected cost5 of the Group for a period of 51X to nine months, together with
the costs of winding up the Group. The actual amount of the provision is reviewed each Committee Meeting
in light of eKlSting clrcumstances. The degree of uncertainty over public funding, and a reduction in private
funding available, reflecting the current economic situation, means the excess of funds over those required
by the policy will be allowed to carry forward and for the time being is not considered excessive.
Investment Policy
The Charity funds activities on a regular basis and, a5 Such, is not involved with investment activities.
Resejves are invested in interest bearing accounts to provide maximum income but with short term access.
Risk Review
The Trustees have condurted thelr own revlew of the major risks to which the Charity is exposed and systems
have been established to mitigate these risks. These procedures are reviewed annually to ensure they still
meet the needs of the Charity.
The Present
Having reconflgured the building and enlarging the group, we hope that the ratio of children to staff will
sustain our growth a5 we are finding it difficult to obtain grants at the present time.

BLANDFORD OPPORTUNITY GROUP
TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2023
The Future
Now that we have a substantial legac¥ invested, we can look to a more secure future. We have an
arrangement wlth Bournemouth Unlversity to provide work experience for student5 as part of their courses.
which is working really well.
With the 31terations to the building, we can now provide extra capacity for children from surrounding towns
and villages.
Structurei govemance and management
The activitie5 of the Charity are monitored by the Trustees who all act In a voluntary capacity. The Trustees
follow the principle5 of governance and control advocated by the Charity Commi55ion. Newly appointed
Trustee5 are provided with an induction to the charity through provision of training colsrses and mentorlng
by established T¥ustees. Formal meetings and discussions are held on a regular basis.
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustee5' Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generallv
Accepled Accounting Prarticel.
Law applicable to charitie5 in England and Wales requires the Trustees to prepare financial statements for
each financial year which give a true and fair view of charily and of the incoming resources and application
of resources of the charity for that year. In preparing these financial statements the Trustees are required
to..
select suitable accounting policies and then apply them consistentlyi
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 wnaterial departures
disc105ed and explained in the financial statements.. and
prepare the financial Statements on the going eoncern basis unle5S It 15 inappropriate to presume that the
charity will continue in operation.
TheTrustees are responsible for keeping properaccounting records which disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements
comply with the Charitles Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable 5tep5 for the
prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on /& -.?.-.Abnd signed on its behalf by:
C R Stevens (Chairl
Trustee

BLINDFORD OPPORTUNITY GROUP
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the charity trustees on my examination of the accounts of the charity for the year ended
31 August 2023 which are set out on pa8e5 5 to 12.
Responsibilities and basi5 of report
A5 the charity's trustees you are responsible for the preparatlon of the accounts In accordance wlth
the requirements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the charltvs accounts carried out under section 145 of the
Art and in carrying out my examination I have followed all the applicable Direction5 given by the
Charity Commission under section 14515llbl of the Act.
Independent eKaminerfs statement
I have completed my examination. I confimi that no material 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 Trust as reqUI￿d by section 130 of the Act:
or
The accounts do not accord wlth those records: or
The accounts do not comply with the applicable requirernents concerning the form and content
of accounts Set out in the Charitie5 (Accoun15 and Report51 Regulations 2008 other than any
requirement that the account5 give 3 'true and fair vieW which is not a matter considered as
part of an independent examination.
I have no concerns and have come acros5 no other matters in connection with the examlnation to
which attention Should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr. M.J. Cridland BA (Honsl FCA
Scott Vevers Ltd
Chartered Accountants and Reglstered Auditors
65 East street
Bridport
Dorset DT6 3LB
Date..

8LANDFORD OPPORTUNITY GROUP
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 AUGUST 2023
2023
Total
2022
Total
funds
Unrestritted
funds
funds
Notes
INCOME
Income and endowments from..
Donations and grants
Other income including trading income
132,388
132,388
219,777
3.081
3,081
2,347
Investment income
4,500
4,500
34
Total incoming resource5
139,969
139.969
222,158
EXPENDITURE ON:
Charitable activities
164,946
164,946
132,330
Total expenditure
164,946
164,946
132,330
Net Movemert in Fund5 for the year
124,9771
124,9771
89,828
Total Funds..
Brought Forward
li
262,597
262,597
172,769
Carried Forward
li
237,620
237,620
262,597
All Incoming resources and resources expended derlve from continulng attlvitles.
The note5 on pages 7 to 12 form an integral part of these financial statements.

BLANDFORO OPPORTUNTfY GROUP
BALANCE SHEET AT 31 AUGUST 2023
2023
2022
Notes
Fixed Assets
Tangible assets
87,463
89.309
Current assets
Cash at bank and in hand
189.109
189,109
210.742
210,742
Creditors: Amounts falling due within one
year
io
138,9521
137,4541
Net current a4ets
150,157
173,288
Net a55ets
237,620
262,597
The funds of the charlty:
Unrestricted funds
li
237,620
262,597
Total charity funds
237,620
262.597
The financial statements were approved by the Board of Trustees on /6-
by:
and slgned on its behalf
C R Stevens
Chair
The notes on page$ 7 to 12 form an integral part of these financi31 statements.

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the
preparatlon of the financSal statements are as follows..
a. Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Ch3ritie5:
Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019
(Charity SORP IFRS 10211, the Financial Reporting Standard applicable in the United Kingdom and Republic
of Ireland IFRS 1021, the Charities Act 2011 and UK Generally Accepted Accounting Practice.
b. Basis of preparation
Blandford Opportunity Group meets the definition of a public benefit entity under FR5 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated In the
relevant accounting policy notes.
c. Accounting convention
The financial statements have been prepared on a going concern basis a5 the trustees belleve that no
material uncertainties exist. The trustees have considered the level of fund5 held and the expected level of
Income and expenditure for 12 months from authori5ing these financial statement5.
d. Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of
nature is recogni5ed when the charity has entitlement to the income, it is probable that the income will be
received and the amount can be measured with sufficient reliability.
Donations tynd legocies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can
be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditior15 linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met,
the income is ￿Cognised as a liability and included on the balance sheet as deferred Income to be
released.
Investment Income
Interest is recognised once it has been c￿dited to the bank account.
e. Classification of expenditure
All expenditure is recognised once there Is a legal or constructlve obligation to that expenditure, it is
probable settlement 15 required and the amount can be measured reliably. All costs are allocated to the
applicable expenditure heading that aggregate similar cost5 to that category. Where costs cannot be
directly attributed to particular he3ding5 they have been allocated on a basis consistent with the use of
resources, with central stsff cost allocated on the basis of time spent, and depreciation charges allocated
on the portlon of the asset's use. Other support costs are allocated based on the spread of Staff cost5.
Choritable octivities
Charitable expenditure tomprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both cost5 that can be allocated directly to such activities and
those cost5 of an indirect nature necessary to support them.
Governance costs
These include the costs attributsble to the charity's compliance with constitutional and statutory
requirements, includin8 audit, Strategic management and trustees meetings and reimbursed expenses.

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policie5 {continuedl
f. Taxation
The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meet5 the definition of a charitable company for UK corporation tax purpose5. According1vi
the charity is potentially exempt from taxation in respect of income or capital gain5 received within
categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of
Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable
purpose5.
g. Tanglble fixed assets
Tangible fixed assets Costing more than £100 are capitalised at cost.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset
over its expected useful life. as follows..
Fixtures. fitting5 and
h. Cash and ¢ash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk
of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing
borrowings are subsequently carried at amortised costs, with the difference between the proceeds, net of
transaction costs, and the amount due on redemption being recogni5ed as a charge to the Statement of
Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
Fund Structure
Unrestricted Sncome funds are general funds that are avallable for use at the trustees, dlscretlon In
furtherance of the objectives of the charity.
k. Pensions
The charity operates a defined contribution penslon scheme which Is a pension plan under whlch fixed
contributlons are pald Into a pension fund and the charity has no legal of construetive obligation to pav
further contribtjtions even if the fund Iloes not hold sufficient assets to pay all employees the benefits
relating to employee service in the current and prior periods.
Contributions are charged to the Statement of Financial Activities as they become payable in accordance
with the rule5 of the scheme.
25% straight line basis

BLANDFORO OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies {continued)
i. rinincial instruments
CIos5ifi¢otion
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual
airangement entered into. An equity instrument 15 any contract that evidences a residual interest in the
assets of the charity after deducting all of it5 liabilities.
Recognition ond measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs),
except for those financial assets classified as at fair value through profit or loss, which are initially
measured at fair value (which is normally the transaction price excluding transaction costs), unless the
arrangement constitutes a financing transactlons. If an arrangement constitutes a financing transaction,
the financial asset or financial liability is measured at the present value of the future payments discounted
at a market rate of interest for similar debt instruments.
Financial asset5 and liabilitie5 are only offset in the statement of financial position when, and only when
there exist5 a legally enforceable right to set off the recognised amounts and the charity intends either to
settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecogni5ed when and only when al the contractual rights to the cash flows from the
financial a55et expire or are settled, bl the ch8rity transfers to another party substantially all of the ri5k5
and reward5 of ownership of the financial asset, oi cl the charity. despite having retained some, but not all.
Significant risks and rewards of ownership, has transferred control of the asset to another party.
Flnancial liabilities are derecognised only when the obligation speciTied in the contract is discharged,
cancelled oi expires.
Donations and grants
2023
2022
Grants from Dorset County Council
Grant from Alice Ellen Cooper Dean Charitable Foundation
Donation5 over £250
Other donations
106,431
7,500
15,875
2,582
132,388
99.702
118.981
1.094
219.777
Other income including trading income
2023
2022
Children fees
Other income
2,793
288
3,081
2,087
260
2,347

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2023
Expendlture on charltable actlvltles
2023
2022
Staff costs
Direct Costs
Support costs
Governance costs
125.144
30,729
6,327
2,746
164,946
113,610
13,535
589
4,596
132,330
Staff costs
Salaries including employers NIC and pension
Staff training
124.243
901
125,144
113,379
231
113,610
Dirert costs
Other direct costs
Rent and rates
5,457
1,309
5,432
16,533
1,416
582
30,729
2,090
1,115
3,211
5,364
1,330
425
13,535
Repair5, cleaning and maintenance
Insurance
Telephone and Internet
Support costs
Professional charges
Bank charges
Loan interest
5,894
73
360
6,327
154
75
360
589
Governance costs
Accountancy services
Depreciation
Other governance costs
900
1,846
1,008
2,274
1,314
4,596
2.746
Staff costs
Details of payments to trnstees and other related parties are set out in note 14.
The cost of a51 staff in the year were..
2023
2022
Wages and salaries
Pension costs
122,560
1,683
124,243
111,955
1,424
113,379
No employee earned more than £60,000 during the year.
The number of staff employed by the charity during the year wa5 as follows..
2023
No.
13
2022
No.
12
Average number ol employees, per head count
io

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Net Income / lexpendlturel forthe year
Thi5 $5 Stated after charging..
2023
2022
Depreciation of tangible fixed assets
Independent examiner's remuneration
1,846
900
2,274
1,008
Pension commitments
The charity operates a defined contribution scheme for certairi employees. The a55ets of the scheme are
administered by trustees in a fund independent from those of the charity- The pension cost charge for the
year represents contributions payable by the charity to the scheme and amounted to £1.683 12022:
£1,424).
Taxation
The charity is a registered charity and is therefore exempt from taxation.
Tangible flxed assets
Furniture
and
equipment
Land and
ljulldlngs
Total
Cost or valuatlon
A5 at I September 2022
As at 31 August 2023
84,969
84,969
29.752
29,752
114,721
114.721
Depreciatlon
A5 at I September 2022
Charge for the year
A5 at 31 August 2023
25,412
1,846
27,258
25,412
1.846
27,258
Net book value
As at 31 August 2023
84,969
2,494
87,463
As at 31 August 2022
84,969
4,340
89,309
io
Creditor5." Amounts falling due within one year
2023
2022
Other loans
Other creditors
Accruals
36.CK)O
446
2.506
38.952
36.000
1,454
37,454
li

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2023
li
Funds
Incoming
resource5
Resources
expended
01.09.2022
31.08.2023
General Funds
Unrestricted
262,597
139,969
1164,9461
1164,9461
237,620
262,597
139,969
237,620
Incomlng Resources
resources
expended 31.08.2022
2022
01.09.2021
General Funds
Unrestricted
172,769
222,158
1132.330)
262,597
172.769
222,158
1132,330)
262,597
12
Analysis of fund balances between asset5
Unrestricted funds
20Z3
2022
Tangible fixed assets
Current assets
Current liabilities
87,463
189,109
138,9521
89,309
210,742
137,4541
Total fund5
237,620
262,597
13
Financial instruments
2023
2022
Categorisation of financial instruments..
Financial assets that are debt instrument measured at amortised c05t
189,109
210,742
Financial liabilities measured at amortised cost
38,952
37,454
Item5 of Income, expense. ga5ns or losses
The total interest income for financial assets not measu￿￿ at fair value through profit or 50$$ is £4,500
12022: £341.
14
Related party transactions
During the year Mr5 S E Cripps arted as trustee for the Charity on a voluntary basls. however she also acred
as a manager for which she received a gross salary of £20,221 for the duties undertaken.
12