Charlty reglstratlon number 1099954 IEngland and Walesl
Company registration number 04864374
DEVELOPMENT TRUST DONCASTER
(FORMERLY NORTH DONCASTER DEVELOPMENT TRUST)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

DEVELOPMENT TRUST DONCASTER
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs B M Gill
Mr J Mounsey
Mrs V Powell-Hoyland
Mrs L E Wagstaff
Mrs l Beech
Charity number (England and Wales)
1099954
Company number
04864374
Principal address
Bentley Resource Centre
High Street
Bentley
Doncaster
South Yorkshire
DN5 OAA
Reglstered offlce
Bentley Resource Centre
High Street
Bentley
Doncaster
South Yorkshire
DN5 OAA
Accountants
Brearley & Co A¢countsnts Limited
39143 Bridge Street
Swinlon
Mexborough
South Yorkshire
S64 8AP
Bankers
Natwest Bank PIC
12 High Street
Doncaster
South Yorkshire
DN1 1ED

DEVELOPMENT TRUST DONCASTER
CONTENTS
Page
Trustees report
Accountants. report
Statement of financial activities
Balance sheet
10
Notes to the financial statements

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
finanaal statements and comply ￿rith the charity's governing document, the Companies Act 2006, FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounting
and Reporting 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"
Oblectlves and actlvltles
The charity is 2 not-for-proff( organisalion Created to promote the economic development and regeneration of North
Doncaster. The primary area the Trust covers is the North of Doncaster, however this is not inclusive, and our reach
includes working across Doncaster, diligendy war￿.ng in partnership with communities and all parts of the voluntary
sector.
Significant activities
The Trust was created for the promotion of economic, environmental, and social regeneration of the primary area.
Its, objectives concentrate on five major areas.
Helping people move closer to work.
Supporting small and emerging businesses and social enterprises.
Supporting voluntary and community groups.
Improving the quality of life in communities and the wellbeing of all
Developing the Trust's sustainability.
Public benefit
The Iruslees have paid due regard to guidance issued by the Charity Commission in deading what activities the
charity should undertake, whilst ensuring resident and community voice is listened lo, heard and action follows
using coproduction.
Volunteers
People Powering Progress
In the face of ongoing economic uncert8inly-particularly wlhin the voluntary and community sector, our staff,
volunteers, and Board of Trustees continue lo demonslrale exceptional dedication. Their collective efforts have
ensured the successful delivery of existing projects, the development of new opportunities, and the submission of
competitive funding bids.
The Trust remains committed lo strengthening its foundations and building on ils successes. This ongoing progress
is only possible through the shared commitment and resilience of everyone involved.
The Trustees would like to express their sincere gratitude to all who contribute to the Trust's work. especially our
staff, whose professionalism, passion, and perseverance have been vital in navigating these challenging times and
driving our mission forward.

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and perfomiance
Signrficanl activities and achievements ag&insl objectives
Over the past year the Trust has delivered a diverse programme of communily-led activities designed to improve
health, reduce isolation, and strengthen so¢ial connertions across Doncaster. These initiatives reflect our
commitment lo place-based working, family engagement. and inclusive awss to support and opportunity.
Health & Wellbeing Through Food
We delivered a series of Cook & Eat sesslons across schools and community venues, equipping families with
practical cooking skills and nulrilional knowledge..
24 $9sslon$ held across Castle Hills Primary, Woodlands Primary, Swim stars, and Shakers @ Askern
Engaged over 100 participants, including children and adults
Delivered fun, healthy recipes such as calzone pizzas, smoothies, fruit salads, and more
At Askern Funday, 50 families made 117 fruit salads, combining food education wth community
celebration
Seasonal and Family Events
Vve hosted a range of seasonal events that brought families together and created joyful, inclusive experiences..
Easter Party- 50 families attended,. every child received a book and Easter egg
Summer Fayre- Free food, goody bags, bouncy Castles, DJ sessions, and skateboarding workshops
Halloween Events- Bentley Scavenger Hunt and Bullcroft Party engaged over 60 families
Chrlstmas Fayre- Santa visits. gifts for children, carols, and a community light swilch-on
Clrcus Sklll$ Work$hop- Delivered during May half term lo promote active play
Ongoing Community Support
We continue lo provide essential services and social spaces that meet local needs and reduce inequalities..
Walk & Talk sesslons in Bentley lo support mental health and family ¢onne¢ts'on
Uniform Bank- High demand. supporting families with school essentials
Community Pantry & Foodbank-Addressing food insecurity
Charity Shop- Promoting sustainability and reinvestment into community projects
Regular social groupy- Monday Night Bingo, Monday Social, and the Carcroft Friendship Group for over-
55s
These activities demonslrale the Trust's ability lo mobilise resources, engage diverse communities, and deliver
meaningful outcomes in line wth our strategic priorities. Our work continues lo be shaped by local voices, data, and
strong partnerships-ensuring we remain responsive, inclusive, and impactful.
Signrficanl facto

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Continuing Uncertainty
As with previous re￿llt years, this year continued lo be challenging for many Voluntary Sector organisations., the
past year has seen continued Covid recovery, however as we move away from that challenge we are faced with
challenges as part of the cost of living ¢risis. This report reflects those Challenges and how the board of Trustees
and dedicated stsff have focused on enabling the partnerships and resources the Trust have built to be the
foundations for the main activities throughout the past year.
During 2024-25 the Trust continued lo work differently, building on the work of the previous year's successes,
working with and for our residents, working Closing with partners such as City of Doncaster Council ICDCI, The
Ridge and The Bread and Butter Thing. All build on our community offer including via a referral only food pantry, a
self-referral weekly food offer, where residents Can request support at low cost yet affordable food that would
otherwise go to food waste. This supports residents who are facing financial difficU￿leS and also provides an
environmental solution.
The development of Bullcroft Memorial Hall and Bentley Resource Centre continue to be a primary focus for the
organisalion, creating community centres for local activities and wellbeing. and ensuring sustainability for the trust.
Both buildings have had challenges throughout the year bul have started lo see an increase in revenue from ad-hoc
bookings with residents returning to community activities.
Fundraising prnCl￿es
strengthening Community Capacity Through Strategic Investment {202￿25)
During 2024-25, the Trust successfully secured £19,794.40 in funding across multiple streams, enabling targeted
community development and a deeper understanding of resident needs. Working in close partnership with key
stakeholders and City of Doncaster Council, the Trust has ieinforced ils posrftion as a lead anchor organisation
wthin the Well Doncaster Community Capacity Investment Fund.
This strategic partnership has facililaled the distribution of funding lo grassroots organisalions and communty-led
inilialives, supporting a wide range of activities that reduce social isolation and build local capacity.

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Funding Secured..
CW8 Community Grant- £3,000.00
War(1 Member Grant- Monday Social-£350.00
War(1 Member Grant- Allotment- £300.00
Household Support 5-£3,000.00
Household Support 6-£2,500.00
Reimagining Learning Space- £5,000.00
Anticipate 2024- £250.00
Growyour Own- £500.00
Smokefree- £542.00
VCFS- £4,352.40
Trustees played a vital role in the grant process. acting as panel members and promoting funding opportunities
across North Doncaslgr.
These investments have empowered the Trust to..
Deliver inclusive community activities
Address social isolation
Strengthen grassroots leadership
Enhance local wellbeing and resilience
Fundraising perfon77ance
Empowering Communities Through the Community Investment Fund
As the key anchor organisalion for North Doncaster, we continue lo work in close partnership with the City of
Doncaster Public Health Team and Well Doncaster lo deliver the Community Investment Fund ICIFI. This
collaboration enables us to support grassroots groups in accessing vital resources that strengthen community
resilience and well-being.
In the lalesl round. we supported 30 $ucces$ful CIF appll¢atlon$. awarding over £51,000 in funding for a wide
range of community needs. These microgrants have helped local groups purchase essential items and services
such as..
Facilities & Equipment.. venue hire, storage, tables and chairs, boilers, radiators, roof repairs, floodlights,
solar panels
Community Activities.. refreshments, craft materials, music equipment, play and SEN resources
Operational Support.. DBS checks, licenses, training, staffing costs
Engagement Tools. gazebos, generators, walkie-talkies, drone hi
Everyday Essentlals.. soup makers, tea ums. fridges, allotment tools, benches, and even shoes
These investments are making a tangible difference, enabling local groups to deliver inclusive. a￿SSible, and
meaningftjl activities that reduce isolation, promote health, and build stronger neighbouthoods.

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Revitalising Community Transport to Tackle Isolation
The impact of COVID-19 on our community transport services was significant. As our primary users are from
vulnerable groups, many were unable lo travel during the pandemic, leading lo increased i501ation and reduced
access lo essential services and social opportunities.
In response, the development of community transport has become a key priority. We are working closely with local
community groups lo co-design solutions that reduce loneliness, improve access, and enhance overall well-being.
However, the rising costs of transport are placing increasing pressure on the Trust's resources. In light of this, the
Board of Trustees has agreed to review the transport offer during 2025, ensuring it remains both impactful and
finanryally sustsinable.
Our approach will focus on..
Reconnecting isolated residents wth their communities
Exploring cost-effeclive, community-led transport models
Strengthening partnerships lo share resources and expertise
Ensuring long-term viability of transport services
Investment perfofftiance
Financial review
The financial resuyts of the charity are set out on pages 9 to 17 Al 31 sl March 2025 the accounts show the Trust to
be in a financial position with nel assets of £695,727 of which £107,688 are unreslricled. The value of the Balance
Sheet has Increased over the year by £1,027. The Trust's depellden￿ on grant funding has reduced significantly
bul il has benefited from some small project5 being funded by granl-making bodies. Unreslricled funding comes
through a wide variety of activities. The accumulated reserves have been invested primarily in savings accounts
chosen to provide appropriate security in uncertain financial markets.
The expenditure over the last year continues to see the development of activities that meet the needs of deprived
people living in the Doncaster area. Community Transport and The Bullcroft Memorial Hall are good examples of
this, both of which have been successful in gaining additional funding to support projects in 2018.
The main concern for the Trust remains the development of earned income so that the Trust can be self sufficient
and can provide an infrastructure that supports the needs of communities and their organisalions.
It is fell that there is still an important role for the Trust to play in this area. Unrestricted funds represent the Trust's
working reserves that helps us lo ensure that we are able lo Continue with our obligations in the event of a shortfall
in income or a sudden upturn in expenditure. The balance of unreslricled funds al 31 March 2025 represents a
figure equating lo approximately three months of operating income in line with Charity Commission
recommendations. The Trustees regard this as satisfactory and a necessarily prudent approach. However, the
reserves policy is reviewed regularfy by the board.
Major nsks
The Trustees have reviewed the major risks to which the charity is exposed and systems have been established to
mitigate those risks. These are reviewed periodically. The approach to addressing risk is in a broad contexi. with
emphasis on strategic and reputational risks in addition to the more familiar areas of operational and financial risks,
Complian￿ with statutory requirements and internal control procedures. During the year our risk management has
focused on a variety of issues ranging from safeguarding assets in a difficult investment market to addressing health
and safely procedures.

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
Reflecting our evolving role- A new name for a broader vision
As the Trust's work continues lo grow beyond ils original geographic focus, il has become increasingly clear that our
identity must evolve lo reflect our pan-Doncaster approach. Vvhile we remain deeply rooted in North Doncaster,
our partnerships. projects and impact now span communities across the city.
To better represent this wider role and future ambitions, the organisalion will adopt a new name.. Development
Trust Doncaster.
This change acknowledges our unique position as a trusted, city-wide enabler of community development
SuppO￿ng grassroots organisab'ons, amplifying local voices and driving inclusive growth across Doncaster.
Structure, governance and management
The charity's governing do¢umenl is ils Memorandum and Articles of Association. dated 29th January 2003, which
were revised in January 2016 at the Annual General meeting, where the board agreed to reduce the trustee board
members lo a maximum of 12.
The Iruslees, who are also the directors for the purpose of company law, and who served during the year we￿".
Mrs B M Gill
Mr C M Hogarth
Mr J Mounsey
Mrs V Powell-Hoyland
Mrs L E Wagstaff
Mrs l Beech
(Resigned 20 November 20241
Recnjrfmenl 2nd appointment of trustees
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £1 In the event of a winding up.
Organisational st￿ctU
The charity is governed by a Board of Trustees, which can have up lo 12 members, and is responsible for setting
the strategic direction of the organisation and establishing policy. The Board meets regulady and sU￿00mmIttee$
are formed as necessary. The Community Co-ordinator, appointed by the Trustees, manages the day to day
operations of the charity and facililales effective operations,. she has delegated authority, wthin temis of delegation
approved by the Trustees, for operational matters including finance, employment and project development. However
all final ijecisions
are
made
by the
board
on
key
issues
and
strategic
direction.
The board made a decision in September 2016 to reslruclure the organization. This affected 3 staff members who
all look voluntary redundancy. The Community Co-ordinator was then appointed lo work on the community
development and management of siles. The restructure was essential due to the large staff overhead cost which
required reducing lo fit in line with the current economic situation.
InduclNon and training of tfustees
New Trustees undergo orientslion lo brief them on their legal obligations under charity and company law, the
content of the Memorandum and Articles of Association, the committee and decision making processes, the
business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate
external training events which facililale the undertaking of their role. The Trust is always keen to attract new
Trustees lo ils board.
Relat￿nShIp with relatgd partigs
The charity has no related parties with whom it deals with.

DEVELOPMENT TRUST DONCASTER
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees report was approved by the Board of Trustees.
Mrs V Powell-Hoyland
Trustee
Date..

DEVELOPMENT TRUST DONCASTER
. ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION OF THE
UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DEVELOPMENT TRUST
DONCASTER FOR THE YEAR ENDED 31 MARCH 2025
In order lo fuWIl your duties under the Companies Act 2006, we have prepared for your approval the financial
slalements of Development Trust Doncaster for the year ended 31 March 2025, set out on pages 9 to 17 from the
charity's accounting records and from Information and explanations you have given us.
This report is made lo the eharily's trustees, as a body, in accordance with the terms of our engagement letter dated
28 March 2024. Our work has been undertaken solely lo prepare for your approval the financial slalemenls of
Devttlopmenl Trust Doncaster and slate those matters that we have ag￿ed lo stsle lo the Charity's Iruslees, To the
fullest exlenl pemiilled by law, we do not accept or assume responsibility lo anyone other than Development Trust
Doncaster and the charity's Iruslees as a body, for our Work or for this report.
It is your duly lo ensure that Development Trust Doncaster has kept adequate accounting records and to prepare
slalulory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of
Development Trust Doncaster. You consider that Development Trust Doncaster is exempl from the slalulory audit
requirement for the year, and is not required lo obtain an Independent examiner's report.
We have not been instructed to carry out an audit or a review of the financial statements of Development Trust
Doncaster. For this reason, we have not verified the accuracy or completeness of the accounting records or
information and explanations you have given lo us and we do not, therefore, express any opinion on the statutory
rinanaal slatemenls.
Brearley & Co Accountants Limited
. Accounlanls
39143 Bridge Street
Swnton
Mexborough
South Yorkshire
S64 8AP
Dale".

DEVELOPMENT TRUST DONCASTER
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
North Doncaster
Community Transport
Proje¢t
Bentley Resour
Centre
Bullcroft Memorial Hall
72,178
72,178
78,922
78,922
13,531
13,531
14,029
14,029
35,203
61,453
35,203
61,453
32,780
71,056
32,780
71,056
Investments
16,254
16,254
8,498
8,498
Total Income
198,619
198,619
205,285
205,285
Expenditure on-
Charitable activities
197,592
197,592
196,788
196,788
Total expenditure
197,592
197,592
196,788
196,788
Nat incoma
1,027
1,027
8,497
8,497
Transfers between
funds
22,654
122,6541
193,9161
93,916
Net movement in
funds
23,681
122,6541
1,027
185,4191
93,916
8,497
Reconciliation of funds:
Fund balances al 1 April 2024
84,007
610,693
694,700
169,426
516,777
686,203
Fund balances a131 March
2025
107,688
588,039
695,727
84,007
610,693
694,700
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continLJing activities.

DEVELOPMENT TRUST DONCASTER
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
10
375,982
384,581
Current assets
Debtors
Cash al bank and in hand
11
42,387
553,905
32,940
564,118
596,292
597,058
Creditors- amounts falling due within
one year
Taxation and social securty
other creditors
2,495
274,052
2,125
284,814
12
278,547
286,939
Net current as$et$
319,745
310,119
Total assets less current liabilities
695,727
894,700
The funds ofthe charity
Reslricled income funds
Unreslricled funds
13
14
588,039
107,688
610,693
84,007
695,727
694,700
The company is enlilled to the exemption from the audit requirernenl contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025. No member of the company has deposited a noti￿, pursuant to section
476, requiring an audit of these financial slalements.
The director acknowledges her responsibility'es for complying with the requirements of the Companies Act 2008 with
respect to accounting records and the preparation of finanaal statements.
The members have not required the company lo obtsin an audit of its finanaal stslemenls for the year in question in
accordance with section 476.
These financial slalemenls have been prepared In accordance wth the provisions applicable to companies subject
lo the small companies regime.
The financial statements were approved by the trustees on .
Mrs V Powell-Hoyland
Trustee
Company iegislralion number 04864374 IEngl8nd and Wales)
10-

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Development Trust Doncaster is a charitable cornpany limited by guarantee incorporated in England and
Wales. The registered office is Bentley Resource Cenlre, High Street, Bentley, Doncaster, South Yorkshire,
DN5 OAA.
1.1 Basis of preparation
The accounts have been prepared in accordance with the charity's memorandum and artides of association,
the Companies Act 2006 and Accounting and Reporting by Charities.. Slalement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021. las amended for accounting periods commencing
from 1 January 20181. The charity Is a Public Benefit Enlily as defined by FRS 102.
The charity has taken atlvanlage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepa￿ a Slalemenl of Cash Flows.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng Concgm
At the lime of approving the financial slatemenls, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial stalemenls.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the Iruslees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subjed lo speafic conditions by donors that the capital musl be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled lo il after any perfomiance conditions have been mel,
the amounts Can be measured reliably, and il is probable that income wll be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless Performan￿ conditions require deferral of the amount. Income lax recoverable in
relation lo donations received under GiftAid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit lo a
third paty, 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 lolal of dire￿ Costs and
shared costs. including support costs involved in Ljndertaking 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 bett￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreaation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed as5et5 are initially measured at cost and subsequently measured at cost or valuation, nel of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Property & improvements
Fixtures, fittings & equipment
Motor vehicles
40kn slraighl line
lo°￿ & 25°A reducing balance
250A slraighl line
The gain or loss arising on the disposal of an asset is detemined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impalmient of flxed assets
At each reporting end date, the charity reviews the carrying amounts of f(s tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments wth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price induding transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement conslilules a finanryng Iransaclion, where the transaction is
measured at the present value of the future re￿ip1S dI$￿Unted al a market rale of interest. Financial assets
¢lassified as receivable within one year are not amortised.
12-

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslilules a financing transaction. where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al amortised Cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
1.9 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's ServI￿S are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to lerminale the employment of an employee or to provide temiination benefits.
Crltlcal accountlng estlmates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, eslimales
and assumptions about the carrying amount of assets and liabilities that are not readily appa￿nI from other
sources. The eslimales and associated assuTllplions are based on historical expèrience and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted
fund$
2025
Unrestricted
funds
2024
Grants
72,178
78,922
Income from Investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
16,254
8,498
13-

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
2025
2024
Direct costs
Staff costs
Depreciation and impairment
Training, secondments and other staff costs
Premises costs
Repairs and cleaning
Printing and stationery
Postage and telephone
Sundries
Compuer and inlernel costs
Legal and professional
Motor expenses
Insurance
Direct project costs
Bank charges and interest
90,150
8,598
411
64,640
2,259
321
1,108
261
3,613
8,978
85,216
8,198
902
56,979
1,832
804
1.300
667
4,102
12.489
i i
6,132
6,422
4,052
649
7,592
7,567
8,475
665
197,592
196,788
Analysis by fund
Unreslricled funds
197,592
196,788
Net movement in funds
2025
2024
The net movement in funds is ststed after chargingllcreditingl..
Depreciation of owned tangible fixed assets
8.598
8,198
Truste&s
None of the Iruslèes lor any persons connected with them) received any remuneration during the year12024-
£Nill. Also, none of them were reimbursed any travelling expenses during the year12024 £NIll.
Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
10
14-

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
(Continued)
Employment Costs
2025
2024
Wages and salaries
Social security costs
90,133
17
85,125
91
90,150
85,216
There were no employees whose annual rernuneralion was more than £60,000.
Taxation
The charity is exempt from taxation on ils activities because all ils income is applied for charitable purposes.
10 Tangible fixed assets
Property &
improvements
Fixture5,
fittings &
equipment
Motor
vehicles
Total
Cost
At 1 April 2024
472,314
213,197
49,115
734,626
At 31 March 2025
472,314
213,197
49,115
734,626
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
101,004
4,893
199,927
3,705
49,115
350,046
8,598
At 31 March 2025
105,897
203,632
49,115
358,644
Carrying amount
At 31 March 2025
386,417
9,565
375,982
At 31 March 2024
371,310
13,271
384,581
11 Dobtors
2025
2024
Amounts falling due within one year..
Trade debtors
Other debtors
Prepayments and accrued income
32,933
3,974
5,480
23,054
4,079
5,807
42,387
32,940
15-

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Debtors
(Continued)
Other debtors consist of VAT repayable £3,97412024 - £4,079).
12 Other creditors falling due within one year
2025
2024
Trade creditors
Other creditors
Accruals and deferred income
19,138
4,065
250,849
15,889
3,772
265,153
274,052
284,814
Other creditors consist of bonds held £3,77212024- £3,772) and pension creditor £29312024 - £Nill.
13 Restricted funds
The restricted funds of the charity Comprise the unexpended balan￿$ of donations and grants held on trust
subject lo speryfic conditions by donors as to how they may be used.
At 1 April
2024
Transfers At 31 March
2025
Community investment fund
Grant income
Food bank
Bullcroft memorial hall
Investment
141,448
78,458
791
350,000
40,000
12,9941
120,0131
353
138,452
58.443
1,144
350,000
40.000
610,693
122,6541
588,039
Previous year-
At 1 April
2023
Transfers At 31 March
2024
516,777
93,916
610,693
Core funding - The investment in Brooklands Trade Developments Limited was sold during the year. The
gain arising from it's sale is to be ringfenced until 30 September 2028.
Bullcroft memorlal hall - As of the 1 November 2012 the ownership interest in Bullcroft Memorial Hall was
transferred from The Carcroft and Skellow Community Association to North Doncaster Development Trust. As
a result of certain clauses in the ty'tle document, il is appropriate to treat this asset as relating lo reslrided
funding.
Grant Income - During the year several grants were received. Grants relating lo.. the community investment
fund, food bank and other grant income were received for specific purpose and so are restricted.
16-

DEVELOPMENT TRUST DONCASTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng
r&sourGes
Resources
expended
Transfers At 31 March
2025
General funds
84,007
198,619
1197,5921
22.654
107,688
Pr&vlous year:
At 1 Aprll
2023
Incomlng
r&sour¢es
Resources
expended
Transfers At 31 March
2024
General funds
169,426
205,285
1196,7881
193,9161
84,007
15 Analysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current asselsllliabililiesl
25,982
81,706
350,000
238,039
375.982
319,745
107,688
588.039
695,727
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024-
Tangible assets
Current asselsllliabililiesl
34,581
49,428
350.000
260,693
384,581
310,119
84,007
610,693
694,700
17-