Charity number: 1057846
DOBIES CHARITABLE TRUST
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
DOBIES CHARITABLE TRUST
CONTENTS
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|Reference|and|administrative|details|of the|Charity,|its|Trustees|and|advisers|1|
|Trustees’|report|2|-|3|
|Independent|examiner's|report|4|
|Statement|of|financial|activities|5|
|Balance|sheet|6|
|Notes|to|the|financial|statements|7|-|14|
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DOBIES CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 APRIL 2025
Trustees Mr W Dobie, Trustee Mrs E Dobie, Trustee Mrs S Newton, Trustee Mrs Alderson, Trustee
Charity registered number 1057846 Principal office Dobies Cumbria Lillyhall West Workington Cumbria CA14 4HX
Page 1
DOBIES CHARITABLE TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
The Trustees present their annual report together with the financial statements of the Dobies Charitable Trust for the year 1 May 2024 to 30 April 2025.
Objectives and activities
a ~~.~~ Policies and objectives
The Trust's objects are to apply income to such charities and/or to such charitable purposes in the County of Cumbria as the Trustees may determine.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’ ~~.~~
Achievements and performance
a. Main achievements of the Charity
The Charity continues to support charities/charitable purposes in the County of Cumbria.
Financial review
a ~~.~~ Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future ~~.~~ For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies ~~.~~
b ~~.~~ Reserves policy
The Trustees of the Charity are satisfied with the current level of general reserves ~~.~~
Structure, governance and management
a ~~.~~ Constitution
Dobies Charitable Trust is a registered charity, number 1057846, and is constituted under a Trust deed dated 9 July 1996.
b ~~.~~ Methods of appointment or election of Trustees
Appointment of Trustees is governed by the constitution of the Charity ~~.~~
Page 2
DOBIES CHARITABLE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025
Statement of Trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
° select suitable accounting policies and then apply them consistently;
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° observe the methods and principles of the Charities SORP (FRS 102);
-
° make judgments and accounting estimates that are reasonable and prudent;
-
° state whether applicable UK Accounting Standards (FRS 102) 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 in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed ~~.~~ They 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 ~~.~~
Approved by order of the members of the board of Trustees on 24 September 2025 and signed on their behalf by:
S Newton (Oct 12, 2025 12:11:11 GMT+1)
Mrs S Newton
Trustee
Page 3
DOBIES CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 APRIL 2025
Independent examiner's report to the Trustees of Dobies Charitable Trust (‘the Charity’)
| report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 April 2025 ~~.~~
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
| report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
| understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 ~~.~~ accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
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3 ~~.~~ the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
| 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 ~~.~~
Signed: ~~Phili~~ ~~p ttol dsworthdsworth _~~
Dated: 24 September 2025
Philip Holdsworth FCCA
Armstrong Watson LLP Chartered Accountants Carleton House 136 Gray Street Workington Cumbria CA14 2LU
Page 4
DOBIES CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| Unrestricted Total |
Unrestricted Total |
Unrestricted Total |
Unrestricted Total |
Total | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| funds funds |
funds | |||||||||||||||||
| 2025 2025 |
2024 | |||||||||||||||||
| Note | £ £ |
£ | ||||||||||||||||
| Income from: | ||||||||||||||||||
| Donations and legacies | 3 | 38,041 | 38,041 | 38,596 | ||||||||||||||
| Investments Total income Expenditure on: |
4 | 4,901 42,942 |
4,901 42,942 |
4,866 43,462 |
||||||||||||||
| Charitable activities | 5 | 49,345 | 49,345 | 40,031 | ||||||||||||||
| Total expenditure | 49,345 | 49,345 | 40,031 | |||||||||||||||
| Net movement in funds | (6,403) (6,403) |
3,431 | ||||||||||||||||
| Reconciliation | offunds: | |||||||||||||||||
| Total | funds brought forward | 108,002 | 108,002 | 104,571 | ||||||||||||||
| Net movement in | funds | (6,403) (6,403) |
3,431 | |||||||||||||||
| Totalfunds | carried | forward | 101,599 | 101,599 | 108,002 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 7 to 14 form part of these financial statements ~~.~~
Page 5
DOBIES CHARITABLE TRUST
BALANCE SHEET AS AT 30 APRIL 2025
| 2025 | 2025 | 2024 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Note | £ | £ | |||||||||||||||||||||
| Fixed assets | |||||||||||||||||||||||
| Investments | 8 | 100,000 | 100,000 | ||||||||||||||||||||
| 100,000 | 100,000 | ||||||||||||||||||||||
| Current assets | |||||||||||||||||||||||
| Debtors | 9 | 450 | 200 | ||||||||||||||||||||
| Cash | at bank and in hand | 1,894 | 8,487 | ||||||||||||||||||||
| 2,344 | 8,687 | ||||||||||||||||||||||
| Creditors: amounts | falling due within one | ||||||||||||||||||||||
| year | 10 | (745) | (685) | ||||||||||||||||||||
| Net current assets | 1,599 | 8,002 | |||||||||||||||||||||
| Total | assets less | current liabilities | 101,599 | 108,002 | |||||||||||||||||||
| Net assets excluding | pension | asset | 101,599 | 108,002 | |||||||||||||||||||
| Total | net | assets | 101,599 | 108,002 | |||||||||||||||||||
| Charity | funds | ||||||||||||||||||||||
| Restricted funds | 11 | ~~-~~ | - | ||||||||||||||||||||
| Unrestricted funds | 11 | 101,599 | 108,002 | ||||||||||||||||||||
| Totalfunds | 101,599 | 108,002 |
The financial statements were approved and authorised for issue by the Trustees on 24 September 2025 and signed on their behalf by:
S Newton (Oct 12, 2025 12:11:11 GMT+1)
Mrs S Newton
Trustee
The notes on pages 7 to 14 form part of these financial statements ~~.~~
Page 6
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
- 1 ~~.~~ General information
Dobies Charitable Trust is an unincorporated charity registered in England ~~.~~
2 ~~.~~ Accounting policies
2 ~~.~~ 1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) ~~-~~ Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 ~~.~~
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view ~~.~~ This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn ~~.~~
Dobies Charitable Trust meets the definition of a public benefit entity under FRS 102 ~~.~~ Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy ~~.~~
- 2 ~~.~~ 2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2 ~~.~~ 3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably ~~.~~ Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity ~~.~~ Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use ~~.~~
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs ~~.~~
All expenditure is inclusive of irrecoverable VAT ~~.~~
- 2 ~~.~~ 4 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities ~~.~~
Page 7
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
2 ~~.~~ Accounting policies (continued)
2 ~~.~~ 5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered ~~.~~ Prepayments are valued at the amount prepaid net of any trade discounts due ~~.~~
2 ~~.~~ 6 Cash at bank and in hand
Cash at bank and in hand includes cash and shor ~~t-~~ term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably ~~.~~
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide ~~.~~
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre ~~-~~ tax discount rate that reflects the risks specific to the liability ~~.~~ The unwinding of the discount is recognised in the Statement of financial activities as a finance cost ~~.~~
2 ~~.~~ 8 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 ~~.~~
2 ~~.~~ 9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Investment income, gains and losses are allocated to the appropriate fund ~~.~~
Page 8
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3 ~~.~~ Income from donations and legacies
| Unrestricted | Unrestricted | Total | |||||
|---|---|---|---|---|---|---|---|
| funds | funds | ||||||
| 2025 | 2025 | ||||||
| £ | £ | ||||||
| Donations | 38,041 | 38,041 | |||||
| Unrestricted | Total | ||||||
| funds | funds | ||||||
| 2024 | 2024 | ||||||
| £ | £ | ||||||
| Donations | 38,596 | 38,596 | |||||
| 4. Investment income |
|||||||
| Unrestricted | Total | ||||||
| funds | funds | ||||||
| 2025 | 2025 | ||||||
| £ | £ | ||||||
| Interest receivable | 4,901 | 4,901 | |||||
| Unrestricted | Total | ||||||
| funds | funds | ||||||
| 2024 | 2024 | ||||||
| £ | £ | ||||||
| Interestreceivable | 4,866 | 4,866 |
Page 9
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5 ~~.~~ Analysis of expenditure on charitable activities Summary by fund type
| Unrestricted | Unrestricted | Unrestricted | Unrestricted | Unrestricted | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| funds | Total | ||||||||||||
| 2025 | 2025 | ||||||||||||
| £ | £ | ||||||||||||
| Direct costs | 49,345 | 49,345 | |||||||||||
| Unrestricted | |||||||||||||
| funds | Total | ||||||||||||
| 2024 | 2024 | ||||||||||||
| £ | £ | ||||||||||||
| Direct costs | 40,031 | 40,031 | |||||||||||
| 6~~.~~ Analysis ofexpenditure by activities |
|||||||||||||
| Activities | |||||||||||||
| undertaken directly |
Total funds |
||||||||||||
| 2025 | 2025 | ||||||||||||
| £ | £ | ||||||||||||
| Direct costs | 49,345 | 49,345 | |||||||||||
| Activities | |||||||||||||
| undertaken | Total | ||||||||||||
| directly | funds | ||||||||||||
| 2024 | 2024 | ||||||||||||
| £ | £ | ||||||||||||
| Directcosts | 40,031 | 40,031 |
Page 10
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6 ~~.~~ Analysis of expenditure by activities (continued)
Analysis of direct costs
| Total | |||||||
|---|---|---|---|---|---|---|---|
| Direct costs funds |
|||||||
| 2025 2025 |
|||||||
| £ £ |
|||||||
| Administration expenses | 854 | 854 | |||||
| Charitable grants | 48,491 | 48,491 | |||||
| 49,345 | 49,345 | ||||||
| Total | |||||||
| Direct costs funds |
|||||||
| 2024 2024 |
|||||||
| £ £ |
|||||||
| Administration expenses | 832 | 832 | |||||
| Charitable grants | 39,199 | 39,199 | |||||
| 40,031 | 40,031 |
7 ~~.~~ Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 30 April 2025, no Trustee expenses have been incurred (2024 - £NIL) ~~.~~
8 ~~.~~ Fixed asset investments
| Unlisted | Unlisted | Unlisted | ||||||
|---|---|---|---|---|---|---|---|---|
| investments | ||||||||
| £ | ||||||||
| Cost or valuation | ||||||||
| At 1 May 2024 | 100,000 | |||||||
| At 30 April 2025 | 100,000 | |||||||
| Net book | value | |||||||
| At 30 April 2025 | 100,000 | |||||||
| At30April2024 | 100,000 |
Page 11
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9 ~~.~~ Debtors
| 2025 | 2025 | 2024 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | ||||||||||||||
| Due within one year | |||||||||||||||
| Prepayments and accrued income | 450 | 200 | |||||||||||||
| 450 | 200 | ||||||||||||||
| 10~~.~~ | Creditors: Amounts falling due within one year | ||||||||||||||
| 2025 | 2024 | ||||||||||||||
| £ | £ | ||||||||||||||
| Accrualsanddeferredincome | 745 | 685 |
Page 12
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11 ~~.~~ Statement of funds
Statement of funds ~~-~~ current year
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Balance at
Balance at 1 30 April
May 2024 Income Expenditure 2025
£ £ £ £
Unrestricted funds
General Funds 108,002 42,942 (49,345) 101,599
Statement of funds - prior year
Balance at Balance at
1 May 2023 Income Expenditure 30 April 2024
£ £ £ £
Unrestricted funds
General Funds 104,571 43,462 (40,031) 108,002
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12 ~~.~~ Summary of funds
Summary of funds ~~-~~ current year
| Balance at | Balance at | Balance at | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance at 1 | 30 April | |||||||||
| May 2024 | Income | Expenditure | 2025 | |||||||
| £ | £ | £ | £ | |||||||
| General funds | 108,002 | 42,942 | (49,345) | 101,599 | ||||||
| Summary offunds ~~-~~ prior year | ||||||||||
| Balance at | Balance at | |||||||||
| 1 | May 2023 | Income | Expenditure | 30 April 2024 | ||||||
| £ | £ | £ | £ | |||||||
| Generalfunds | 104,571 | 43,462 | (40,031) | 108,002 |
Page 13
DOBIES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
13 ~~.~~ Analysis of net assets between funds
Analysis of net assets between funds ~~-~~ current year
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Total|
|funds|funds|
|2025|2025|
|£|£|
|Fixed|asset|investments|100,000|100,000|
|Current|assets|2,344|2,344|
|Creditors|due|within|one|year|(745)|(745)|
|Total|101,599|101,599|
|Analysis|of net assets|between|funds|-|prior year|
|Unrestricted|Total|
|funds|funds|
|2024|2024|
|£|£|
|Fixed|asset|investments|100,000|100,000|
|Current|assets|8,687|8,687|
|Creditors|due|within|one|year|(685)|(685)|
|Total|108,002|108,002|
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Page 14