Charity number: 1057846 DOBIES CHARITABLE TRUST UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
DOBIES CHARITABLE TRUST CONTENTS Page Rofor•n¢e and admlnlstrativ• detall$ of th• Charlty. Its Trustse$ and advis•rs Trusts8s' rnport Indopondont oxaminor's report Statsmont of financial activiti8$ Balance sheet Notes to th• Ilnanclal $tatsm•nts 7-14
DOBIES CHARITABLE TRUST REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED JO APRIL 2026 Trust88s Mr B Dobie, Trustee Mrs E Dobie. Trustee Mrs S Newton, Trustee Mrs S Alderson, Trustee Charity registsred numbèr 1057846 Prln¢lpal offlco Dobies Cumbria Lillyhall West Workington Cumbria CA14 4HX Page 1
DOBIES CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 30 APRIL 2026 The Trustees present their annual report together with the financial statements of the Charity for the 1 May 2025 to 30 Apnl 2026. Objectives and activities a. Policios and objèctives The Trust'5 objects are lo apply income to such tharrties andlor to such charitable purposes in the County of Cumbria as the Trustees may delem)ine. In setting objectives and planning for activities. the TTUStees have given due consideration to general guidance published by the Charrty Commission relating to public benefft, including the guidance 'Publi¢ benefit." running a charity IP821'. Achiovoments and p•rforniance a. Maln a¢hlgvgments ofthg Charity The Charity continues lo support chantieslcharitable PU1$e5 in the County of Cumbria. Flnanclal r•vi•w . Golng concorn After making appropriate enquiries. the Trustees have a reasonable expectation that the Charty has adequate resources lo continue in operational existence for the foreseeable future. For this reason. they continue to adopt the 90ing concern basis in preparing the financial ststemenls. Further details regarding the adoption of the going concern basis can be found in the accounting policies. b. R•8erv•8 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. M•thod$ of appolntmont or elfftlon of Trusts•s Appointment of Trustees is governed by the conslrtution of the Charty. Page 2
DOBIES CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED JO APRIL 2026 Statsment of Trustees. responsibilities The Trustees are responsible for preparin9 the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited ngdoM Generally Accepted Accounting Praclicel. The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of r(s incoming resources and application of resources, including rts income arKI expenditure, for that period. In preparing these financial statements, the Trustees are required lo.. select suitable accounting policies and then apply them consislenuy., observe the methods and pnnciples of the Charities SORP IFRS 1021". make judgments and accountsng estimates that are reasonable and pnjdent., stsle whether applicable UK A¢¢ounting Stsndards IFRS 1021 have been followed, subject to any material departures disclosed and explaineil in the financial $tstements', prepare the financial Statements on the going concem basis unless il is inappropriate lo presume that the Charity wll continue in business. The Trustees are Tesponsible for keeping adequate accounting records that are suffiaent to show and explain the Charity's transactions and disclose wrth reasonable accuracy at any lime the financial p0511ion of the Charity and enable them lo ensure that the financial stslements mplY wth the Charities Act 2011. the Chanly (Accounts ank1 Reports) Regulab"ons 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularity'e$. Approved by order of the members of the board of Trustees and signed on their behalf by.. SA¥Ak Sarali Newioii IAu9 14. 225 '.4.4b.27 GMT+11 Mr$ S Ng*1on Trustee Dale.. Page 3
DOBIES CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 APRIL 2026 Independent examiner's report to the Trustees of Dobies Charitable Tnt I'the Charity'} I report to the Charity Trustees on my examination of the a¢Unts of the Charty for the year ended 30 April 2026. Ro$pon$lbllltlg$ and ba$1$ of r•port A5 the Tru5tee5 of the char you are responsible for the preparth.on of the accounts in accordance with the requirernenls of the Charities Act 2011 Ilhe 2011 Act'i. I report in respect of my examination of the Chari$ accounts carried out under section 145 of the 2011 Act and in carwng out my examination I have lollowed the applicable Directions given by the Chanty Commission under section 14515llbl of the 2011 Act. Independent gxaminer's statement Your attentson is drawn lo the fact that the Charity has prepared the accounts in accordance wlh Accounting and Reportin9 by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 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 wrthdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounling Practice effective for repo.n9 periods beginning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come to my attention in connection wf(h the examination giving me se to believe that in any material re$ped'. accounting records We not kept in respect of the Charity as required by section 130 of the 2011 Act., or the accounts do not accord with those records., or the accounts do not ¢ornply wth the applicable requiremen15 conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regvlalions 2008 other than any requirement that the accounts give a true and fairf wew which is not a matter considered as part of an independent examination. I have no concerns and have Come across no other matters in connection wlh the examination lo which attention should be drawn in thi$ report in ¢yder to enable a proper underslanding of the aUnts to be reached. Phili FFoldsworth Signed.. Philip Holds Philip Hddsworth FCCA Amistrong Watson LLP Chartered Accountants Carlelon House 13S Gray Street Workinglon Cumbria CA14 2LU orth (Aug 18 2026 15 46 38 GMf41 i Dated.. Page 4
DOBIES CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2026 Unrestricted funds 2026 Total funds 2026 Total funds 2025 Nots Income from: Donations and legacies Investments 38,383 3,928 38,383 3,928 38,041 4,901 Total Incom• 42,311 42,311 42,942 Expenditure on: Charitable aclimbes 44,201 44,201 49,345 Total oxpondlture 44,201 44,201 49,345 Not movement Sn funds 11,8901 11,8901 (6,403) R8concllSatSon of funds: Total funds brought forward Nel movement in lunds 101,599 11,8901 101,599 11,8901 108,002 (6,403? Total funds carrl•d forward 99,709 99,709 101,599 The Statement oi financial activities indudes all gains and losses recognised in the year. The notes on pages 7 to 14 fom part of these financial statements. Page 5
DOBIES CHARITABLE TRUST BALANCE SHEET AS AT 30 APRIL 2026 2026 2025 Molo Fixod assèts Investments 100.000 100,000 100,000 100,000 Current assets Debtors Cash al bank and in hand 300 450 1,894 2,344 Current Ilabllltl•$ Creditors.. amounts falling due within one year 10 17751 (745) Not currnnt Ilabllltl•$ l ass•ts 12911 1,599 Total a88•ts 19$8 ¢urrnnt1Sabilities 99,709 101,599 N•t a88•ts •x¢ludlng nsIon •8S•t 99,709 101,599 Totsl net a880ts 99,709 101,599 Char5ty funds Restricted funds Unrestricted funds 11 99.709 101,599 Total funds 99,709 701,599 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Sarah Newton (Au9 14 2026 14 49 27 GMf+11 Mrs S Newton Trustee Dale.. The notes on pages 7 to 14 fom) part of these financial statements. Page 6
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 G8n8ral infomiation Dobies Charitable Trust is an unincorporated charity registered in England. Accounting policies 2.1 8a$l$ of pr•paratlon of fin•nclal statèm•nts The finanaal statements have been prepared in accordance th the Charities SORP IFRS 1021- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance v*ith the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffecb.ve 1 January 20191. the Finan¢ial Reptrrting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charib'es Act 2011. The financial statements have been prepared to give a Irue and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required lo provide a Irue and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charities". Statement ol Recommended Practice effective from 1 April 2005 vthich has since been wlhdrawn. Dobies Charitable Trust meets the definition of a public benefil entity under FRS 102. Assets and liabilits'es are initially recognised at historical cost or transacts'on value unless otherwise slated in the relevant accounting policy. 2.2 Income All income 1$ recognised once the Charity has entitlement to the in¢ome, il is probable that the income Mll be received and the amount of income receivable can be measured reliably. Income lax recoverable in relats.on lo investment income is recognised al the ts'me the investment income is receivable. 2.3 Expgndllur• Expenditure is reeogniged once there is a legal OT eonslnjetive obligation lo transfer ectsnomi¢ benefit lo a third party. il 19 probable that a transfer of economic benefi15 wll be required in settlement and the amount of the obligation ean be measureil reliably. Expenditu is Classified by aclivily. The costs of each activity are made up of the total of di¢1 ¢osls and shared ¢osls, in¢luding support costs involved in undertaking each acb'vity. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consislenl with the use of resources. Central Staff Costs a allocated on the basi5 of tsme spent, and depreciatson charges allocated on the portion of the asset's use. Expenditure on charitable activth'es is incurred on direcljy undertaking the activf(ies vthich further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.4 Invostmgnts Fixed asset investments are a form of financial instrument and are inf(ially recognised at their transaction cost and subsequentty measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in 1¢h ¢ase rt Is MeaSud al cost less impairment. Investment gains and losses. vthelher realised or unrealised. are Combined and presented as 'GainsllLossesl on investments, in the Statement of financial activeS. Page 7
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 Accounting policies (continued} 2.5 Dobtors Trade and other debtors are Tecognised al the settlement amount after any trade discount offered. Prepayment5 are valued al the amount prepaid nel of any trade discounts due. 2.6 Cash at bank and In hand Cash at bank and in hand includes cash and short-term hwhty 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 Llabllltl•$ and provlslons Liabilities are recognised vthen 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 arnount of the settlement can be estimated reliably. Liabilities a recognised * the amount that the Chanty anb"cipates il will pay to settle the debt or the amount il has received as advanced payments for the goods or services it musl 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 al the pre-tax discount rale that refleds the risks specific lo the Iiabilily. The unwinding of the discount is recognised in the Slalemenl of financial activities as a finance cost. 2.8 Flnanclal Instruments The Charity only has finaneial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial Instruments are Initially recognised al transaction value and subsequently measured al their settlement value th the exception of bank loans which are subsequently measured al amortised cost using the effective interest method. 2.9 Fund accountlng General funds are unreslncled lunds which are available lor use at the discretion ef 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 2026 Incom• from donations and l•gaci8s Unrestricted fund$ 2026 Total funds 2026 Donations 38,383 38.383 Unreslricl8d funds 2025 Total funds 2025 Donations 38,041 38,041 Inv•$tmgnt Income Unrn8trict•d funds 2026 Total funds 2026 Interest receivable 3,928 3.928 Unrestrict8d funds 2025 Total funds 2025 Interest receivable 4,901 4,901 Page 9
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 Analysis of axpanditure on charitabl• activlties Summary by fund type Unrnstrictad funds 2026 Total 2026 Direct Costs 44,201 44.201 Unrestricted funds 2025 Total 2025 Dired costs 49,345 49,345 Analys1• of ¢xp•ndltur* by actlvltlas Activiti•s und8rtakon directly 2026 Total funds 2026 Direct costs 44,201 44,201 AcINit$ undertak&n directly 2025 Total funds 2025 Dired costs 49,345 49,345 Page 10
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 Analysis of 8xpanditur• by activiti8s Icontinu8dl Analysis of direct costs Total funds 2026 Diroct costs 2026 A¢Jministrabon expenses Charitable grants 3,270 40,931 3,270 40,931 44,201 44.201 Total funds 2025 DI¢t costs 2025 Administration expenses Charitable grants 854 48.491 854 48.491 49.345 49,345 Tru8toe$' reMUratIon and •xpon¥e• During the year, no Trustees received any remuneration or other benefits (2025- £NIL). During the year ended 30 April 2026, no Trustee expenses have been incurred (2025- £NILJ. Flxed ass•t investm•nts Unllstsd investments Cost or valuation At 1 May 2025 100.000 At 30 April 2026 100,000 Nat book value AI 30 April 2026 100.000 AI 30 April 2025 100,000 Page 11
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 Débtors 2026 2025 Du8 within one yaar Prepayments and accnjed income 300 450 300 450 10. Cmditors: Amounts falling du& within yaar 2026 2025 Accruals and deferred income 775 745 Page 12
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 11. Statsmant offunds Statsment of funds - current year Balanc• at 30 April 2026 Balancè at 1 May 2025 Incoma Expanditurn Unrostrlctod funds General Funds 101,599 42.311 {44.2011 99.709 Statomont of funds - prior year Balance at l May 2024 8&18nc8 at Incom8 Expenditurg 30 Apnl 2025 Unrestrlcted funds General Funds lo8.2 42.942 (49.345? 101,599 12. Summary offunds Summary of funds - current year Balanco at 30 April 2026 Balance at 1 May 202S Income Expondlturo General funds 101,599 42,311 144.2011 99,709 Summary offunds- priOryr Balance at l May 2024 Balance at Incom8 ExpendituTr 30 Apnl 2025 General funds 108,002 42,942 (49,345) 101,599 Page 13
DOBIES CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 13. Analysis of n•t assets bet%wen funds Analysis of net assets bet*wn fund5- current year Unrestrl¢tod funds 2026 Total funds 2026 Fixed asset investments Current assets Creditors due wthin one year 100,000 484 17751 100.000 17751 Totsl 99,709 99.709 Analy$l$ of not a$$gts bgtvmgn funds- prlor ygar Unrestricled funds 2025 Total funds 2025 Fixed asset investments Current osset$ Creditors due wrthin one year 100,000 2,344 (745) 100,000 2,344 (745) Total 101,599 101,599 14. Related party transactlons The following amounts have be paid out to The Washington Hotel during the year £2,250,12025 £2,250). Page 14