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2025-06-30-accounts

THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE)

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FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025

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Company number 04801788

Registered charity number 1106977

Contents

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1 Administrative Information 2-4 Trustee Directors’ Report 5-6 Independent Auditors' Report 7 Consolidated Statement of Financial Activities 8 Consolidated Balance Sheet 9 Consolidated Statement of Cash Flows 10-19 Notes to the Financia! Statements

FLETCHER & PARTNERS CHARTERED ACCOUNTANTS SALISBURY

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE)

ADMINISTRATIVE INFORMATION

TRUSTEE DIRECTORS

Mr B Von Clemens (Chair) Mr R Messer Mr P D Silvester CBE Ms B Hurst Ms K C Kisbee Ms A M Marsh (appointed 06/09/2024) Mr P Wilson (appointed 17/07/2024) Ms S G Clarke (appointed 03/09/2024) Mr M Walden (resigned 03/09/2024)

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KEY MANAGEMENT PERSONNEL Mr J Parry General Manager Ms L Westby Operations Manager Mr W Magee Finance Manager

CHARITY ADDRESS

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Riversmeet Hardings Lane Gillingham Dorset SP8 4HX

ADVISERS

Auditor

Fletcher & Partners Crown Chambers, Bridge Street, Salisbury, Wiltshire, SP1 2LZ

Bankers

Lloyds TSB Bank pic

Solicitors

Wilsons, Alexandra House, St Johns Street, Salisbury SP1 2SB Dyne Drewett, Market Place, Wincanton, Somerset, BA9 9AB

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REGISTERED CHARITY NUMBER

1106977

REGISTERED COMPANY NUMBER

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04801788

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THE THREE RIVERS PARTNERSHIP, DORSET TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustee Directors (hereinafter referred to as Trustees) present the Annual Report and Accounts for the year ended 30 June 2025, which have been prepared so as to comply with the provisions of the Companies Act 2006, the Charities Act 2011 and the Statement of Recommended Practice Accounting 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is a company limited by guarantee. It was incorporated on 17 June 2003. The company (hereinafter referred to as the Trust or Charity) is operated by its Trustees who meet periodically. New Trustees are recruited from among people who have an interest in furthering the aims of the Charity with a view to ensuring that all the necessary competencies are represented within the trustee body.

BACKGROUND TO FORMATION OF THE TRUST, ITS ACTIVITIES AND OBJECTIVES The Three Rivers Partnership is the community partnership for Gillingham and the surrounding area of North Dorset. It was set up in February 2003 with the objective of promoting the well being of the whole area.

A SUMMARY OF THE OBJECTS OF THE CHARITY AS SET OUT IN ITS GOVERNING DOCUMENT The charity's objects are to promote the benefit of those who live in Gillingham, Dorset and the surrounding area. a) By the relief of poverty, the advancement of education, training and the arts, the promotion of public healthcare facilities and childcare, the protection and enhancement of the environment, the preservation of buildings or sites of historic or architectural importance, the provision of or assistance in the provision of facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the inhabitants. of the said area,

b). By the promotion of such other charitable purposes for the general benefit of the public or section of the public within the area of Gillingham, Dorset and the surrounding area as the charity sees fit.

SUMMARY OF MAIN ACTIVITIES OF THE CHARITY IN RELATION TO ITS OBJECTS

In 2004 the charity was responsible for the creation and publication of the Gillingham Action Plan whose principal tenets reflect A) above, and trustees are involved individually in several of the resulting initiatives. It is currently refreshing its strategic plans.

Over the last 10 years the parent charity has provided financial and administrative support for a growing number of community activities — most active of which are the local youth club, a dementia support group, a support group for parent carers in Gillingham looking after children and young people with high dependency needs, and a local walking club who organise an annual walking festival.

This is in addition to the significant role undertaken by the charity when it completed the redevelopment of the Rivers Meet Centre, which has been open to paying customers since August 2010 and is now known as Riversmeet Active. The charity operates the centre via its subsidiary, the Gillingham Community and Leisure Trust (GCLT) Limited, which continues to provide the public with facilities for exercise and actively promotes the benefits of a healthy lifestyle. It has a second facility, Riversmeet Performance in Gillingham, focussed on gymnastics and anaerobic gym work.

ACHIEVEMENTS AND PERFORMANCE OF THE CHARITY

CHARITABLE ACTIVITIES

The Charity provides an umbrella structure for a range of funds, split into community projects and local clubs and societies. From the project funds, the board has issued a number of grants to local groups whose applications met the criteria set by 3RP. It also continues to proactively engage with the community to help where it can. The clubs and societies run a range of activities and fundraising events throughout the year, and apply for grants to support their charitable operation. The charity holds the finances for these groups, maintains their accounting records, and ensures that grants are monitored and the relevant information is logged.

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The board has continued to build on the solid foundations laid last year. Our trustees has now settled into a strong and collaborative way of working, drawing on a wide range of skills and experience to guide the charity forward. The revisioning exercise begun in 2025 has now been largely completed. As a result, we have clarified our priorities and refreshed our approach to ensure that 3RP remains relevant, responsive and aligned with its charitable aims. This work has provided a renewed sense of direction and purpose for the year ahead.

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THE THREE RIVERS PARTNERSHIP, DORSET TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

CHARITABLE ACTIVITIES (CONTINUED)

We have strengthened our oversight of grant applications from groups under the 3RP umbrella, ensuring that monitoring processes are clear, proportionate and properly recorded. This has helped us maintain transparency and demonstrate the impact of the funding distributed. The board has also continued to award grants to local organisations whose applications meet our criteria, supporting a variety of initiatives that benefit the wider community. Our relationships with local groups and organisations continue to grow. We were pleased to see the Gillingham Christmas Day Lunch return once again as a successful community event. Following our support during its relaunch, we have continued to offer guidance to the organising team as they establish a sustainable management structure to secure its long-term future.

Financial sustainability remains a key challenge. During 2026, the board will actively explore new fundraising avenues and funding partnerships, with the aim of placing the charity on a firmer financial footing. While challenges remain, we are committed to strengthening our income streams to ensure that 3RP can continue its valuable work in the years ahead. The GCLT accounts provide a full summary of the activities of the charitable company. The highlights were raising the funding needed for a range of vital upgrades, not least the refurbishment of the wet-side changing rooms, and increased use of the leisure centre for GP Exercise Referrals, in partnership with local GP practices and community health professionals,

TRADING AND FUNDRAISING ACTIVITIES

The Gillingham Community and Leisure Trust operates a café at RiversMeet Active and sells a selection of swimmingand gym-related items at RiversMeet Active and purely gym-related items at Riversmeet Performance.

NATURE OF THE GOVERNING DOCUMENT AND CONSTITUTION OF THE CHARITY The charity is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association. The directors of the company are also trustees of the charity. Eligibility for membership of the charity, and of the board of trustees is governed by the memorandum and articles of association. There are no restrictions in the governing document on the operation of the charity or on its investment powers other than those imposed by charitable law.

THE METHODS ADOPTED FOR THE RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES The trustees are appointed annually in accordance with the Memorandum and Articles of Association. Over the past 12 months 3RP has sought new trustees to join the board. This process is now completed with a board of 6 members all bringing valuable knowledge and skills to the board.

THE ORGANISATIONAL STRUCTURE OF THE CHARITY AND HOW DECISIONS ARE MADE The board of trustees meets regularly as a full board. A number of groups have been formed whose purposes are to support specific activities in the community and the trust holds, receives and disburses funds on their behalf. Each fund is managed ona restricted basis. Each group has either a trustee or a committee whose chair or financial representative is authorised to act for them in respect of their fund. The board receives detailed updates at every meeting on those funds and activity since the previous meeting.

RELATIONSHIPS BETWEEN THE CHARITY AND RELATED PARTIES

There were no transactions outside the normal course of business with related parties in the period.

POLICIES ON RESERVES

: Reserves have been established to provide for future activities and the trustees have wide powers of investment. ) The charity's reserves are primarily held to for the funding of future community activities undertaken by the | community groups currently under its umbrella. At the balance sheet date the only investment carried out is to place | monies held in an interest bearing bank account. | PUBLIC BENEFIT The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. Specifically, the trustees consider that the | facilities for recreation and leisure will be available to all members of the community.

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THE THREE RIVERS PARTNERSHIP, DORSET TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

FINANCIAL REVIEW

Group income was £2,026,622, with £1,940,487 from GCLT and £86,135 from 3RP. The GCLT income principally comprises £1,496,446 from users of the Riversmeet Active and Riversmeet Performance leisure centres, £276,838 of grant income and £160,292 from cafe and shop sales. The 3RP income is principally grant income. Group expenditure was £1,839,048, with GCLT expenditure of £1,770,635 and 3RP costs of £68,413. GCLT expenditure is primarily made up of staff costs, electricity costs, cafe provisions and depreciation; there was an operating profit of £439,572 profit before depreciation. 3RP expenditure is principally the costs of activities run by the assorted funds.

The group had net assets at 30 June 25 of £3,993,724 (2024 restated: £3,806,150), which is dominated by the GCLT fixed assets. offset bv related lease and loan liabilities.

FUTURE PLANS

Partnership working remains central to our approach. The joint project to provide a Youth Community Resource Worker for the town is now underway, and we are encouraged by the early signs of its positive impact. At the same time, the board continues to explore opportunities to secure longer-term funding to reinstate and sustain this vital role, recognising the important contribution it makes to community development. We are also looking to support the creation of a new community bus service in Gillingham

Our subsidiary, Gillingham Community and Leisure Trust Limited, is now operating with record levels of memberships and a popular range of exercise classes. It is focussing on attracting the grant income needed to consolidate and maintain the fabric of all that it manages, driving energy consumption down and ensuring vital equipment is working efficiently with suitable arrangements for maintenance. It also plans to move to a more efficient, data-rich operational leisure management system which offers better communication for/with members/users in tandem with more secure access

ACCOUNTING AND REPORTING RESPONSIBILITIES

Charity law requires the Trustees to prepare financial statements, for each financial year, in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP) which give a true and fair view of the financial activities of the company during the year and of its financial position at the end of the year. In preparing those statements, the Trustees are required to:

1) Select suitable accounting policies and then apply them consistently;

2) Make judgements and estimates that are reasonable and prudent;

3) State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;

4) Prepare the accounts on a going concern basis unless it is inappropriate to assume that the company will continue in operation.

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and which enable them to ensure that the financial statements comply with the provisions of the Companies Act 2006. 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.

The Trustees confirm that, so far as they are aware, there is no relevant audit information of which the company's auditors are unaware; and each Trustee has taken steps which he or she ought to have taken as a Trustee to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Signed on behalf of the Trusteeson 2+ fi[on] Baa[Von] Clemens J 22

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THE THREE RIVERS PARTNERSHIP, DORSET INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF THE THREE RIVERS PARTNERSHIP, DORSET

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Opinion We have audited the financial statements of The Three Rivers Partnership, Dorset and its subsidiary, The Gillingham Community and Leisure Trust Limited, (the group) for the year ended 30 June 2025 which are set out on pages | to 18. These comprise the Consolidated Statement of Financial Activities, the Consolidated Summary Income and Expenditure Account, the Consolidated and Parent Charitable Company Balance Sheets and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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Conclusions relating to going concern

We have not identified a material uncertainty related to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. We therefore conclude that management's use of the going concern basis of accounting in the preparation of the entity's financial statements is appropriate.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report, other than the financial statements and our auditor’s report thereon. Our op inion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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THE THREE RIVERS PARTNERSHIP, DORSET TO THE TRUSTEESINDEPENDENT OF THE THREEAUDITORS’ RIVERS PARTNERSHIP,REPORT DORSET CONTINUED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees' Responsibilities Statement, set out on page 4, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error,

In preparing the financial statements, the Trustees are responsible for assessing the group and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the group and the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ,

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our work on income includes reviewing income streams for completeness and cut-off, which we consider gives good assurance over the accuracy of income and debtors in the accounts. Our work on creditors and expenditure is also considered capable of giving assurance that costs are valid business expenses and included in the correct accounting period. Work on compliance with laws and regulations is limited to inspection of correspondence and enquiry of management and so there are inherent limitations in these audit procedures.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor’s report,

This report is made solely to the company's members, as a body, in accordance with section 495 and 496 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its members as a body, for our audit work, for this report or for the opinions we have formed. ¢ a lay, Me Date; .26. Mases..2076 James Fletcher (Senior Statutory Auditor) for and on behalf of Crown Chambers, FLETCHER & PARTNERS Bridge Street Statutory Auditors Salisbury SP1 2LZ

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Fletcher & Partners is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total| |Notes|Fund|Fund|Funds|Total| |2025|2025|2025|2024| |INCOME AND ENDOWMENTS|(restated)| |Donations and|Grants|2|13,167|334,940|348,107|-|260,601| |Other trading|income|3|166,318|14,127|180,445|269,784| |Charitable|activities|4|1,496,446|-|1,496,446|1,322,154| |Investment|income|5|884|-|740|1,624|2,155| |Total|Income|1,676,815|349,807|2,026,622|1,854,694| |EXPENDITURE|ON:| |Raising|funds|6|73,989|-|73,989|126,844| |Charitable|activities|7|1,697,810|67,249|1,765,059|=|1,725,585| |Total|Expenditure|1,771,799|67,249|1,839,048|1,852,429| |Net Income|/ (Expenditure)|(94,984)|282,558|187,574|2,265| |Transfers|between|funds|139,764|(139,764)|-|-| |NET MOVEMENT|IN FUNDS|44,780|142,794|187,574|2,265| |RECONCILIATION|OF|FUNDS| |Fund Balances brought forward|18|3,732,308|73,842|3,806,150|3,803,885| |Fund Balances|carried|forward|18|£3,777,088|£216,636|£3,993,724|£3,806,150|

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The results derive from continuing activities and there are no gains or losses other than those shown above.

The notes on pages 10 - 19 form part of these accounts

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) COMPANY NUMBER: 04801788

CONSOLIDATED BALANCE SHEET

AS AT 30 JUNE 2025

The Group The Company The Company
Notes 2025 2024 2025 2024
£ £ £ £
(restated) (restated)
FIXEDASSETS 12 4,328,843 4,393,238 . -
CURRENT ASSETS
Stock 6,740 8,325 - -
Debtors 13 30,183 23,566 8,342 2A 17
Cash at bank and in hand 268,744 119,500 52,833 42,461
305,667 151,391 61,175 44,578
CREDITORS: amounts fallingdue
within one year
Creditors 14 212,329 233,929 3,931 5,056
NETCURRENT ASSETS /(LIABILITIES) 93,338 (82,538) 57,244 39,522
CREDITORS : amounts falling due 15 428,457 504,550 - -
aftermorethan one year
NETASSETS £3,993,724 £3,806,150 £57,244 £39,522
Representing :
UNRESTRICTED INCOME FUNDS
General fund 18 3,777,088 3,732,308 1,108 1,108
RESTRICTED INCOME FUNDS
Restricted funds 18 216,636 73,842 56,136 38,414
£3,993,724 £3,806,150 £57,244 £39,522

The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. andApprovedsigned byon thetheir Trusteesonbehalf 2+ /=>j& Ante Jes Mera Chair of Trustees B Von Clemens

The notes on pages 10 - 19 form part of these accounts

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) COMPANY NUMBER: 04801788

CONSOLIDATED STATEMENT OF CASH FLOWS

ASAT 30 JUNE ASAT 30 JUNE 2025
2025 2025 2024 2024
£ £ £ £
CASHFLOWSFROM OPERATING
ACTIVITIES
Netcashprovidedby(usedin}
operating activities
a		 434,892 168,441
CASHFLOWSFROM INVESTING ACTIVITIES
Interest received.
Interestpaid		 1,624
(14,874)		 2,155
(33,451)
Proceeds fromthe saleofproperty, 3,125 500
plantandequipment - -
Purchaseofproperty, plantandequipment (210,979) (265,777)
Net cashprovidedby (used in)
investing activities		 (221,104) (296,573)
CASHFLOWSFROMFINANCINGACTIVITIES
Cash inflows fromnew borrowing		 27,500 202,123
Repaymentofborrowing (92,044) (44,577)
Net cash provided by (used in)
investing activities		 - (64,544) 157,546
CHANGE INCASHANDCASHEQUIVALENTS
INTHEREPORTING PERIOD £149,244 £29,414
Cashand and cash equivalents at the beginning
ofthereportingperiod		 119,500 90,086
Cash and cash equivalents attheend
ofthereportingperiod £268,744 £119,500
NOTESTOTHECASHFLOWSTATEMENT
a. Reconciliation ofnet income/(expenditure)
with netcash flowfrom operating activities 2025 2024
Netincome/(expenditure)forthe reportingperiod (Restated)
! (asperthe statementoffinancial activities) 187,574 2,265
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Netcashflow providedby(used in)operatingactivities £434,892

b. Components ofcash and cashequivalents:
Cash atbankand inhand		 2025
£268,744
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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1, ACCOUNTING POLICIES

a. Basis of accounting

The Accounts have been prepared under the historical cost convention, in accordance with the Financial Reporting Standard 102 and in accordance with the Companies Act 2006.

In preparing the accounts the Partnership follows best practice as set out by the

Statement of Recommended Practice (FRS 102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (January 2019). The group accounts include the accounts of The Three River Partnership, Dorset and its wholly owned subsidiaries The Gillingham Community and Leisure Trust Limited and Thrive Community Services Limited, which were both incorporated on 3 April 2009,

Going concern

Having reviewed the finances of the company, together with the expected on-going demand for service and future projected cashflows, the Trustees have a reasonable expectation that there are adequate resources to continue its activities for the foreseeable future and do not consider there to be material uncertainties in _ reaching this conclusion.

b. Group accounts

The accounts consolidate the results of the charity and its wholly owned subsidiary, The Gillingham Community and Leisure Trust Limited, on a line by line basis. Thrive Community Leisure Services Limited is currently dormant and has no assets. A separate Statement of Financial Activities (or Income and Expenditure Account) for the charity is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006 not to include one.

c. Tangible Fixed Assets

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Capital assets are capitalised. Tangible fixed assets are depreciated on a straight line basis over their anticipated useful economic lives, using the following annual rate: Freehold Property 2% per annum straight line Leisure Centre equipment 25% per annum straight line Equipment 33% per annum straight line

d. Income All income is recognised on the receivable basis, unless it is deferred, and is exclusive of VAT. Leisure centre membership subscriptions have been recognised in the period that they are paid.

Income received that relates to future accounting periods is treated as deferred income and is treated as a liability. Income is allocated to the appropriate accounting period.

e. Grants and donations for specific purposes

Grants received are generally accounted for using the 'accruals' model,

Grants and donations receivable for general purposes are credited to Unrestricted Income when entitlement arises, the amount can be quantified, and when receipt is probable.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Grants and donations for specific purposes are accounted for as receivable and are treated as forming restricted funds.

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Charitable expenditure shall include all expenditure directly related to the objects of the Charity.

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. THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

  1. ACCOUNTING POLICIES (Continued)

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Restricted funds:

2. DONATIONS AND GRANTS

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||||||||| |---|---|---|---|---|---|---|---| |The|Group|The Company| |2025|2024|2025|2024| |(restated)| |Donations|18,922|6,042|18,922|6,042| |Community grants|227,307|201,644|50,322|200| |Grants|-|Public|sector|101,878|52,915|2,025|43,112| |£348,107|£260,601|£71,269|£49,354| |3.|OTHER TRADING INCOME TRADING INCOME INCOME| |The|Group|The Company| |2025|2024|2025|2024| |Café,|shop,|lottery and other activities|174,418|251,630|14,127|12,163| |Rental|income|6,027|18,154|-|-| |£180,445|£269,784|£14,127|£12,163| |4,|INCOME FROM|CHARITABLE|ACTIVITIES| |The|Group|The Company| |2025|2024|2025|2024| |Leisure centre memberships and admission|fees|£1,496,446|=|£1,322,154|-|-| |5,|INVESTMENT INCOME| |The|Group|The Company| |2025|2024|2025|2024| |Bank deposit|interest|£1,624|£2,155|£740|£1,082|

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3. OTHER TRADING INCOME TRADING INCOME INCOME

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

6. RAISING FUNDS

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|||||||||| |---|---|---|---|---|---|---|---|---| |The Group|The Company| |2025|2024|2025|2024| |Café,|shop,|lottery|and|other expenditure|£73,989|£126,844|-|-| |7,|CHARITABLE|ACTIVITIES| |a.|Costs|of Charitable|Activities| |'|Direct|Support|Total|Total| |;|Costs|Costs|2025|2024| |Operation of RiversMeet Leisure Centre|1,416,109|280,537|1,696,646|1,664,229| |Other grants|and|expenditure|67,202|1,211|68,413|61,356| |£1,483,311|£281,748|£1,765,059|£1,725,585|

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |b.|Support|Costs| |These constitute management and administrative|costs which are incurred to enable| |the|charity|to|carry|out|its|activities.|They|are made up|as follows:|2025|2024| |Management|145,074|113,881| |Finance|12,837|12,460| |Central|office|expenses|117,879|123,025| |Governance (Note|8|-|audit|and|accountancy|fees)|10,236|10,968| |£286,026|£260,334| |These|costs|have|been|allocated|to|the|charity's|charitable|activities|and governance|on| |the|basis|of the|usage|of these|resources|by|the|various|activities,|as|follows:|

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||||||| |---|---|---|---|---|---| |2025|2024| |Raising funds|(Note|6).|2,904|2,003| |Charitable|activities|(Note|7).|283,122|258,331| |£286,026|£260,334| |8.|GOVERNANCE|COSTS| |2025|2024| |Audit|fees|4,300|4,250| |Accountancy|5,889|6,683| |Other|47|35| |£10,236|£10,968| |9,|NET EXPENDITURE|FOR THE YEAR| |This|is|stated|after charging:|2025|2024| |Depreciation|269,720|247,630| |Auditor's|remuneration|4,500|4,250| |Accountancy|service provided|by|auditor|5,689|6,683|

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

10. STAFF COSTS

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||||| |---|---|---|---| |2025|2024| |Wages and|salaries|857,805|943,730| |National insurance|51,776|49,480| |Pension|13,343|12,161| |£922,924|£1,005,371| |Average number of employees:|65|81|

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No employees were paid £60,000 or higher in the year. Key management personnel employee benefits (including Employers NI and Pension) were £145,074 (2024: £ 135,190). Pension commitments outstanding at the year end were £2,926 (2024: £2,465)

11. OPERATING LEASES

The total of future minimum lease payments under non-cancellable operating leases were:

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|||||||| |---|---|---|---|---|---|---| |-|2024|2023| |Not|later than one year|31,117|29,794| |Later than|one year and|not|later than|five years|105,077|112,129| |Later than|five years|43,125|65,625| |179,319|207,548|

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Lease payments recognised as an expense in year were £31,299 (2024: £9,968).

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

12. TANGIBLE FIXED ASSETS

TheGroup Freehold Leisure centre
Property Equipment Total
COST
At 1 July2024 4,962,134 1,608,872 6,571,006
Additions
Disposals		 -
-		 210,979
(33,458)		 210,979
(33,458)
At 30 June2025 . 4,962,134 1,786,393 6,748,527
DEPRECIATION
At 1 July2024 1,389,008 788,760 2,177,768
Charge fortheyear 99,243 170,478 269,721
Disposals - (27,805) (27,805)
At30 June2025 1,488,251 931,433 2,419,684
NET BOOKVALUE
At 30 June2025 £3,473,883 £854,960 £4,328,843
At30June2024 £3,573,126 £820,112 £4,393,238

13. DEBTORS

13. DEBTORSDEBTORS
The Group The Company
2025 2024 2025 2024
Trade debtors 6,164 8,127 “ -
Other debtorsduewithinoneyear 7,475 713 7,475 713
Prepayments 16,544 14,726 867 1,404
£30,183 £23,566 £8,342 £2,117

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14, CREDITORS: Amounts falling due within one year

The Group The Group The Company The Company
2025 2024 2025 2024
(restated)
Loan account 76,648 67,642 - -
Trade creditors 39,574 34,621 - -
Othertaxes and social security 22,431 21,376 - -
Obligations underfinance leases 29,658 23,425 - -
Other creditors 5,768 5,801 2,431 3,239
Accruals and deferred income 38,250 81,064 1,500 1,817
£212,329 £233,929 £3,931 £5,056

15. CREDITORS: Amounts falling due after more than one year

TheGroup TheGroup TheCompany TheCompany
2025 2024 2025 2024
(restated)
Obligationsunderfinanceleases 101,980 101,425 - -
Accruals and deferred income - - - -
Loan account 326,477 403,125 - -
£428,457 £504,550 £- £-
loan account ismadeup oftwo balances:
NorthDorset District Council interest free loan, repayable inequal instalments over22 22 years.
The finalrepaymentwas due in2039 butthe arrangementwasreviewed inthewake ofthe
COVIDpandemic andrepaymentsresumed inyear.Theremaining remaining balance due afteroneyear is
£207.841.
Two unsecured loans from an unrelatedparty, repayable		 over 5 and 10 years respectively.
Combined balance due afteroneyear of£127,600.
Balance ofaCoronavirus Business InterruptionLoan Scheme loan due afteroneyearof£100,765.
DEFERRED INCOME
TheGroup only
2024 ToSoFA Movement 2025
(restated)
Creditors due in lessthanoneyear 12,316 (12,316) 9,940 9,940
Creditors due in after one year - - - ~
£12,316 (£12,316) £9,940 £9,940
ANALYSISOFNET ASSETSBETWEEN FUNDS
Fund balances at30 June2025 were representedby the following assets and liabilities:
Unrestricted Restricted
Tangible fixed assets
Currentassets		 4,328,843
89,031		 -
216,636		 4,328,843
305,667
Current liabilities
Longterm liabilities		 (212,329)
(428,457)		 -
-		 (212,329)
(428,457)
£3,777,088—_
£216,636		 _£3,993,724

The loan account is made up of two balances:

16. DEFERRED INCOME

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

17, COMPARATIVE YEAR - ANALYSIS OF NET ASSETS BETWEEN FUNDS

Restated fund balances at 30 June 2024 were represented by the following assets and liabilities:

Unrestricted — Restricted
Funds
Funds		 Unrestricted — Restricted
Funds
Funds		 Total
(restated) (restated)
Tangible fixed assets
Current assets		 4,393,238
77,549		 -
73,842		 4,393,238
151,391
Current liabilities (233,929) - (233,929)
Longteri liabilities (504,550) - (504,550)
£3,732,308 £73,842 £3,806,150
MOVEMENT INFONDS Balance
30.06.24		 Income Expenditure Transfers Balance
30.06.25
Unrestricted funds (restated)
General fund 3,732,308 1,676,815 (1,771,799) 139,764 3,777,088
Restricted funds (restated)
Community HallFund
Energy EfficiencyFund
GymnasticsFund
Pool ImprovementsFund
RecarpettingFund
WellbeingHubFund
Gillingham YouthClub
Other funds		 25,000
8,568
-
-
-
-
8,273
32,001		 -
127,990
4,667
104,711
19,995
9,333
50,960
32,151		 -
-
-
-
-
os
-
(34,485)
(32,764)		 -
(127,990)
(4,667)
-
-
(7,107)
-
-		 25,000
8,568
-
104,711
19,995
2,226
24,748
31,388
£73,842 £349,807 (£67,249) (£139,764) £216,636
£3,806,150 £2,026,622 (£1,839,048) £- £3,993,724

18. MOVEMENT IN FONDS

Purposes of Restricted Funds

Community Hall Fund The fund is for the provision of community services Energy Efficiency Fund — The fund is for capital projects on the energy infrastructure Gymnastics Fund The fund is for gymnastics equipment Pool Improvements Fund The fund is for captal projects on the swimming pool and related facilities Recarpetting Fund This fund is for the costs of recarpetting and other flooring Wellbeing Hub Fund The fund is for the development and improvemen of the Wellbeing Centre Gillingham Youth Club The fund supports the running of Gillingham Youth Club. Other funds A range of funds supporting local initiatives for the benefit of the community.

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18. COMPARATIVE YEAR NOTE - MOVEMENT IN FUNDS

Balance
30.06.23		 Income _ Expenditure Income _ Expenditure Transfers Balance
30.06.24
(restated) (restated) (restated) (restated)
Unrestricted funds
General fund 3,737,848 1,597,562 (1,791,179) 188,077 3,732,308
Restricted funds
Community HallFund 25,000 - - - 25,000
Assorted GCLT funds - 198,504 - (189,936) 8,568
GillinghamYouth Club 15,644 36,651 (45,501) 380 7,174
Other funds 25,393 21,977 (15,749) 1,479 33,100
£66,037 £257,132 (£61,250) (£188,077) £73,842
Totalfunds £3,803,885 £1,854,694 (£1,852,429) £- £3,806,150

19, SUBSIDIARY COMPANIES

The Three Rivers Partnership, Dorset owned two wholly owned subsidiary companies. The Gillingham Community and Leisure Trust Limited was responsible for the construction of the community leisure centre and is also managing the operation of the RiversMeet Leisure Centre. Thrive Community Leisure Services Limited is currently dormant.

The consolidated financial statements reflect the assets and liabilities and financial transactions of the parent charity and active subsidiary only.

20. TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS

.

No trustee or person related to the charity had any personal interest in any contract or transaction entered into by the charity during the period, nor received any remuneration.

However there were a number of related party transactions in the charity's own books, as set out below: '. the North Dorset Parent Carers Support Group hired facilities at Rivermeet from Gillingham Community ~ and Leisure Trust, a subsidiary, totalling £1,355 (2024: £3,305), - the Walkers are Welcome fund hired rooms from Gillingham Town Council, a number of members of which were also Trustees, at a cost of £600 (2024: £480). Gillingham Community and Leisure Trust also purchased items totalling £2,555 on behalf of its parent, for which it was reimbursed.

21. ACCOUNTANCY SERVICES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

22, CAPITAL COMMITMENTS

The charity has £15,448 of capital commitments at 30 June 2025 (2024: £56,001).

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

23. CHANGE IN ACCOUNTING POLICY

In year, the Charity's subsidiary changed its accounting policy for capital grants, as partial early adoption of Charity SORP 2026, Previously capital grants were deferred over the life of the related asset and released to the SOFA ona straight-line basis to offset the asset's depreciation. It now recognises the income as per accounting policy le.

The current year's results, and the comparatives, have therefore been restated, as follows:

Original Restated Original Restated
30/06/2025 30/06/2025 30/06/2024 30/06//24
Creditorsfallingduewithinoneyear
Creditors falling due after one year		 (231,285)
(752,290)		 =(212,329)
(504,550)		 (249,977)
(687,006)		 (233,929)
(504,550)
Net assets 3,727,028 3,993,724 3,607,645 3,806,150
Donations, legacies andgrantincome 81,411 348,107 62,096 260,601
Surplus/(Deficit) (79,122) 187,574 (196,240) 2,265

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THE THREE RIVERS PARTNERSHIP, DORSET (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2024

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total| |Notes|Fund|Fund|Funds| |2024|2024|2024| |INCOME AND ENDOWMENTS|(restated)|(restated)|(restated)| |Donations|and|Grants|2|16,048|244,553|260,601| |Other trading|income|3|258,287|11,497|269,784| |Charitable|activities|4|1,322,154|-|1,322,154| |Investment|income|5|1,073|1,082|2,155| |Total|Income|1,597,562|257,132|1,854,694| |EXPENDITURE|ON:| |Raising|funds|6|126,844|-|126,844| |Charitable|activities|7|1,664,335|61,250|1,725,585| |Total Expenditure|1,791,179|61,250|1,852,429| |Net Income|/|(Expenditure)|(193,617)|195,882|2,265| |Transfers|between|funds|188,077|(188,077)|-| |NET MOVEMENT|IN FUNDS|(5,540)|7,805|2,265| |RECONCILIATION|OF FUNDS| |Fund Balances brought|forward|_|19|3,737,848|66,037|3,803,885| |Fund Balances|carried|forward|19|£3,732,308|£73,842|£3,806,150|

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The results derive from continuing activities and there are no gains or losses other than those shown above.