Charity Registration No. 1027771
BLANDFORD OPPORTUNITY GROUP
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

BLANDFORD COPPORTUNITYGROUP
CONTENTS
Page
Charity information
Trustees, Report
2to3
Independent Examinerfs Report
Statement of Financial Activitles
Balance Sheet
Notes to the Financial Statements
7t0 12

BLANDFORD OPPORTUNITY GROUP
CHARrrY INFORMATION
Trustees=
C R Stevens Ichairl
S E Cripps
S Ford lappointed l March 20251
S Hitchlngs
N Roper
G Smith
Principal Office:
William5 Opportunity Hall
Whitecliff Gardens
Blandford Forum
Dorset
DTII 7BU
Charity registration number:
1027771
Independent examiner..
Marcus Cridland B.A.IHonsl F.C.A.
Scott Vevers Ltd
Chartered Accountants and Registered
Auditors
65 East Street
Bridport
Dorset
DT63LB
Bankers..
Lloyds Bank PIC
6 Market Place
Blandford Forum
Dorset
DTII 7EE

BLANDFORD OPPORTUNITY GROUP
TRUSTEES. REPORT FOR THE YEAR ENOED 31 AUGUST 2025
The Trustees present their report and the financial statements for the year ended 31 AuBUSt 2025. The
Trustee5 who served during the year and up to the date of this report are set out on page l.
Objettlves and artIvI￿eS
Blandford Opportunity Group is a preschool for babies and children from birth to five years. We take all
children but specialise in children with special educational needs and disabilities. We opened in 1992 and
are recognised in the local area for the excellent service we provide forthe children and their parentslcarers.
We support all children, some on a one to one basis, with highly trained staff who are able to work with
children with compley needs. We are open 5 days a week, 38 weeks of the year durin8 term time. By
encouragement and support we build on the confidence of each child to achieve their own individual goals
within a happy and relaxed atmosphere.
In setting our objectives and planning our activities, the Trustees have given careful consideratlon to the
Charity Commissions general guidance on publlc benefit and in particularto its supplementary public benefit
guidance on advancing education and on fee chargin6.
Achievements and performance
During the summer holidays of 2025 we had our playground rubberised Surface removed, drains ￿paired
and new playground rubberised surface put down.
Flnan¢lal revlew
Result5
The incoming resources for the year amounted to £238.77212024.' £227.8671, all of whith will be used in
providing care intluding maintaining the Charity's premises. The net surplus for the year was £25,09512024=
deficit of £28.9921. The reserves at the year-end were £233,72312024.. £208,628), which consisted entirely
of unrestricted funds (including CCLA account).
Strategy
The Charily Seeks to raise funds to provide day-care for all our pre-school children and to keep our staff up
to date with mandatory training and specialist training to help our more complex children.
Reserves Policy
Funds are held to rneet the projerted costs of the charity for a period of 6 to 8 months. together with the
costs of winding up the charity. The actual amount of the provision is reviewed regularly. In light of existing
tircumstances, the degree of uncertainty over public funding and a reduction in private funding available,
reflecting the current economic situation, meèns the excess of funds over those required by the policy wlll
be allowed to carry forward and for the time bein8 is not considered excessive.
Investment Policy
The Trustees have given their investment advisors a discretionary mandate to manage investments in
accordance with the agreed objectives. The Trustee's aim to keep sufficient reseNes to generate investment
returns to fund the charilies objectives.
RAsk Review
The Trustees have conducted theirown review of the major risks to which the charity is exposed and systems
have been established to mitiBate these risks. These procedures are reviewed annually to ensure they still
meet the needs of the charity.
The Present
Having improved the buildin8 over the last 3 years and enlarging the charity. we have had our busiest year
since the charity started.

BLANDFORD OPPORTUNITY GROUP
TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Future
Now that we have a substantial legacy investment, we can continue to look towards a more Secure future.
We have an arrangement with Poole and Bournemouth College to take students for placements each year
and a150 Wlth The Blandford School, for their year 10 work experiente students and their 6th form health and
social care students.
Strurturei govemance and management
The activities of the char¢ty are rnonitored by the Trustee5 who all act in a voluntary capacity. The Trustees
follow the principles of governance and control advocated by the charity commission. Newly appointed
Trustees are provided with an induction of the charity through provision of training courses and mentoring
by established Trustees. Formal meetings and discussions are held on a regular basis.
Statement of Trustees. responslbllltles
The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the Trustees to prepare financial Statements for
each financial year which give a true and fair view of Charity and of the incoming resources and application
of resources of the Charity for that yeaT. In preparing these financial statements the Trustees are requlred
to-.
selert suitable accounting policies and then apply them consistently-
observe the methods and principle5 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 explairsed in the financial statement5,' and
prepare the financial stalernents on the going concern basis unless il is inappropriate to presume
that the Charity will continue in operation.
The Trustee5 are responsible for keeping properaccounting records which disclose with reasonable accuracy
at any time the financial posltion of the Charity and enable them to ensure that the financial statements
comply with the Charities Act 2011 and the Charity IAccounts and Reports) Regulations 2008. They are also
responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the
prevention and detertion of fraud and other irregularities.
Approved by the Trustees of the Charoty and signed on its behalf by..
C R Stevens (Chair
Trustee

BLANDFORD OPPORTUNITY GROUP
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
l ￿port to the Charity Trustees on my examination of the accounts of the Charity for the year ended
31 August 2025 which are set out on page5 5 to 12.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordan￿ wSth
the requirements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the charity's account5 carried out under section 145 of the
Act and in carrying out my examination I have followed all the applicable Dirertions given by the
Charity Commission under section 14515llbl of the Act.
Independent examinerfs Statement
I have completed my examination. I confirm 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 respett of the charity as required by section 130 of the
Act,. or
the accounts do not accord with those records.- or
the aetounts do not comply with the appllcable requirements concerning the form and
content of accounts set out in the Charities (Accounts and fleportsl Regulations 2008 other
than any requlrement that the accounls give a 'true and fair view which is not a matter
tonsidered a5 part of an independent examinatlon.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in thi5 report in order to enable a proper understanding of the
accounts to be reached.
Mr. M.J. Cridland BA IHon51 FC4
Scott Vevers Ltd
Chartered Actountsnts and Registered Auditors
65 East Street
Bridport
Dorset DT6 3LB
Date:......
zJ.6.11£

aLANOFORD OPPORTUNITY GROUP
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENOITURE ACCOUNTI
FOR THE YEAR ENDED 31 AUGUST 2025
2025
Total
2024
Total
Unrestrlcted
funds
funds
funds
Notes
INCOME
Income and endowments from:
Donations and grants
Other income including trading income
Investment income
226,423
226,423
212.366
6,822
6,822
9,310
5,527
5,527
6,191
Total in¢¢ming resources
238,772
238,772
227,867
EXPENDITURE ON:
Charitable activities
213.677
213,677
256,859
Total expenditure
213,677
213.677
256,859
Net Movement in Funds for the year
25,095
25,095
128,9921
Total Funds..
Brought Forward
12
208,628
208,628
237,620
Carried Forwaril
12
233.723
233,723
208.628
All incoming resources and resources expended derive from continuing artivitie5.
The notes on pages 7 to 12 foim an integral part of these financial statements.

BLANDFORD OPPORTUNITY GROUP
BALANCE SHEET AT 31 AUGUST2025
2025
2024
Notes
Fixed Assets
Tangible assets
91,614
94,783
Current assets
Debtors
Cash at bank and in hand
io
74
151,831
151,905
143.219
143,219
Credttors: Amounts falllng due wlthln one
vear
li
11,iioi
138,0601
Net current assets
142,109
113,845
Net assets
233.723
208.628
The funds of the charitv..
Unrestricted funds
12
233,723
208,628
Total charlty funds
233,723
208,628
The financial statements were approved by the Board of Trustees on ..Z¥..IA.I.4......... and signed on its behalf
bv..
C R Stevens
Chair
The notes on pages 7 to 12 form an integral part of these financial statements.

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Accountlng policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follow5..
a. Statement of compliance
The financial statements have been prepared in accordante with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their account5 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 preparatlon
61andford Opportunity Group meets the definltion of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at histori¢al cost or transaction value unless otherwise stated in the
relevant accounting policy notes.
c. Accounting convention
The financial statements have been prepared on 3 going concern basis as the Trustees believe that no
material uncertainties exist. The Trustee5 have considered the level of funds held and the experted level of
income and expenditure for 12 month5 from authorisin8 these financial statements.
d. Income and endowments
Voluntary income including donations, gifts, legacies and grant5 that provide core funding or are of a
nature 15 recognised 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.
DonotAons und legjcies
Donations and legacies are re¢ognlsed on a receivable basis when receipt 15 probable and the amount can
be reliably measured.
Gr17nts receivable
Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance condition5 are attached to the grant and are yet to be met,
the income is recognised as a liability and included on the balance sheet a5 deferred income to be
released.
Investment income
Interest is recognised once it has been credited to the bank account.
e. Classification of empendlture
All expenditure is re¢ognised once there is a legal or constructive obligation to that eKpenditure, it is
probable settlement 15 required and the amount can be measured reliably. All cost5 are allocated to the
applicable expenditure heading that a8gregate similar costs to that category. Where costs cannot be
directly attributed to particular headin85 they have been allocated on a basis consistent with the use of
resources. with central staff cost allocated on the basis of time spent. and depreciatlon charges allocated
on the portion of the a55et's use. Other support cost5 are allocated based on the spread of staff costs.
Choritoble o¢tlVAties
Charitable expenditure comprises those costs incurred by the Charity in the delNery of its activities and
service5 for its beneficiaries. It includes both costs that can be allocated directly to such activities and
those costs of an indirert nature necessary to support them.
Governonce Costs
These include the costs attributable to the Charity's compliance with constitutional and statutorv
requirements, including audit, strategic management and Trustees meetings and reimbursed expenses.

BLANDFORO OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENT5
FOR THE YEAR ENDED 31 AUGUST 2025
A¢countin8 policles l¢ontinuedl
f. Taxatlon
The Charlty is considered to pass the tests set out In Paragraph I Schedule 6 of the Flnance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly.
the Charity is potentially exempt from taxation in respect of income or capital gains received within
¢ategories 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
purposes.
. Tangible 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, fittings and
h. Cash and cash equlvalents
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.
25% straight line basls
B¢rrowln8S
Interest-bearing borrowin85 are initially recorded at fair value, net of transaction costs. Interest-bearing
borrowinB5 are subsequently carried at amortised costs, with the difference between the proceeds, net of
transartion 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.
BorrowTrnB5 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.
j. Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees, discretion in
furtherance of the objectives of the Charity.
k. Penslons
The Charity operate5 a defined contribution pension scheme which Is a penslon plan under which fixed
contributions are paid into a pension fund and the charity ha5 no legal of constructive obligation to pay
further contributions even if the fund does not hold sufficient assets to pay all employees the benefits
relating to employee service in the current and prior periods.
Contrbbutlons are charged to the Statement of Flnancial Acttvities as they become payable in accordance
with the rules of the scheme.

BL4NDFORD OPPORTUNITY GROUP
NOTESTO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Accountlng policies (continued)
l. Flnanclal Instruments
CIos5ification
Financial assets and financial liabilities are recognSsed when the Charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity instruments are classified according lo the substance of the contractual
èrrangement entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the Charlty after deducting all of rts 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 lair value (which is normally the transaction price excluding transaction costs), unless the
arrangement constitutes a financing transactions. 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 assets and liabilities are only offset In the statement of financial position when. and only when
there exists 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 simultaneouslv.
Financial assets are derecognised when and only when al the contractual rights to the cash flow5 from the
financial asset expire or are settled, bl the Charity transfers to another party substantially all of the risks
and rewards of ownership of the financial asset, or 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.
Finantial liabilities are dere¢ognised only when the obligation specified in the contract is discharged,
cancelled or expires.
Donatlons and 8rantS
2025
2024
Grants from Dorset County Council
Grant from League Blandford Friends
Donations
174.334
7.000
45.089
226,423
174,278
38.088
212.366
Other income Including trading income
2025
2024
Children fee5
Other income
6,822
9,280
30
9.310
6,822

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Expenditure on charitable activities
2025
2024
Staff costs
Direct costs
Support costs
Governance costs
183,000
23,446
3,062
4,169
213,677
149,873
100,974
3,572
2,440
256,859
Staff costs
Salaries including employers NIC and penslon
Staff training
181.754
1,246
183,000
149,030
149,873
Direct costs
Other direct costs
Rent and rates
7,269
633
6,308
1.586
3,585
86,984
1,290
1,221
100.974
3,043
8,226
3,715
560
23,446
Repairs, cleanlng and maintenance
Insurance
Telephone and internet
Support ¢ost$
Professlonal charges
Bank charges
Loan interest
2,286
56
720
3,062
3,152
60
360
3.572
Governance costs
Accountancy services
Depreciation
Other governance tosts
900
3,169
loo
4.169
900
1,540
2.440
staff costs
Details of payments to Trustees and other related parties are set out in note 15.
The cost of all staff In the year were..
2025
2024
Wa8e5 and salaries
Social security costs
Pension costs
177,378
1,992
2,384
181,754
147,374
1,656
149,030
No employee earned more than £60,0￿ during the year.
The number of staff employed by the Charity during the year was as follows..
2025
No.
2024
No.
13
Average number of employees, per head count
14
io

BLANDFORD OPPORTUNITY GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Net income I lexpenditurel for the year
This is stated after charging..
2025
2024
Depreciation of tan8ible fixed assets
Independent examiner's remuneration
3,169
900
1,540
900
Penslon Mmmltments
The Charity operates a defined contribution scheme for certain employees. The assets 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 £2,384 12024..
£1,656).
Taxation
The Charity is a registered charity and is therefore exempt from taxation.
Tangible fixed assets
Furniture
and
equipment
Land and
bulldings
Total
C05t or valuation
As at I September 2024
A5 at 31 August 2025
84,969
84,969
38,612
38,612
123,581
123.581
Depreclatlon
As at I September 2024
Charge for the year
As at 31 August 2025
28,798
3,169
31,967
28.798
3,169
31,967
Net book value
As at 31 Au8USt 2025
84,969
6,645
91.614
As at 31 August 2024
84,969
9,814
94,783
io
Debtors
2025
2024
Other debtors
74
74
li

BLANDFORD OPPORTUNITY GROUP
NOTESTOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2025
li
Creditors: Amounts falling due within one year
2025
2024
Other loans
Accruals
36.000
2,060
38,060
I,iio
i.iio
12
Funds
Incoming
Resources
01.09.2024 resources expended 31.08.2025
General Funds
Unrestricted
208,628
238,772
1213.6771
233,723
208,628
238,772
1213,6771
233.723
Incomin9
sources
Resources
2024
General Funds
UnrestrictEd
01.09.2023
expended 31.08.2024
237,620
227.867
(256.8591
208,628
237.620
227,867
(256.859?
208.628
13
Analysis of fund balances between net assets
Unrestrirted funds
2025
2024
Tangible fixed assets
Cvrrent asset5
Current liabilities
91.614
143,219
11,iioi
94,783
151,905
138.0601
Total funds
233,723
208,628
14
Financial instruments
2025
2024
Categorisation of financial instruments-
Financial assets that are debt instrument measured at amortised cost
143.219
ISl,905
Financial liabllities measured at amortised cost
I,iio
38,060
Items Of Income. expense. 8alns or losses
The total interest income for financial assets not measured at fair value through proflt or loss is £5,527
12024.. £6,191).
15
Related party transactions
During the year Mrs S E Cripps acted as trustee for the Charity on a voluntary basis, however she also acted
as a manager for which she received a gross salary of £23,235 for the duties undertaken.
12