REGISTERED COMPANY NUMBER: 07844680 (England and Wales) REGISTERED CHARITY NUMBER: 1145210
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
FOR
DORKING BEATITUDES LIMITED
Ellis Atkins Chartered Accountants Constable Court 62 Dene Street Dorking Surrey RH4 2DP
DORKING BEATITUDES LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
DORKING BEATITUDES LIMITED (REGISTERED NUMBER: 07844680)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Objects of the charity are:
1 The prevention and relief of poverty by providing grants, items and services to individuals in need and/or charities or other organisations working to prevent or relieve poverty.
2 The relief of financial hardship among people by providing such persons with goods and services which they could not otherwise afford through lack of means.
3 To develop the capacity and skills of members of socially and economically disadvantaged communities in such a way that they are able to identify and help meet their needs and participate more fully in society.
Public benefit
The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and when planning activities for the future.
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DORKING BEATITUDES LIMITED (REGISTERED NUMBER: 07844680)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Dorking Beatitudes was opened in March 2012, having been registered as a charity in January 2012 (reg. charity number 1145210). The charity has now been running for 13 years and continues to be a significant charity shop and support centre in the town of Dorking. The charity was set up to help local families in need and it continues to fulfil its purpose. Financial grants are given to families in crisis, often who are referred to us from Children's centres, Dorking 0-19 team, Social Services, local council, churches and other local charities. The charity continues to sell good as new items of clothing, equipment, toys and books at very affordable cost, to enable families to support their children. Free equipment and clothing are given to those with little means. Surplus/damaged goods are recycled and we receive some remuneration.
All children who visit the charity are given gifts at Christmas and for other special occasions, e.g. birthdays, or to welcome new babies. Local families with children in need are given financial support in the form of grants, or supermarket vouchers, over Christmas and other holiday times, when they are stretched financially, due to children being at home from school. Many of our grants are given out at Christmas to help with increased household bills.
Staff and volunteers continue to offer informal support to those who frequent the shop and there is still a play area for children, which is well attended, as well as a seating area for parents and carers. Staff are as available as they can be to lend a listening ear or to signpost families to other services. The charity, we are told by the Dorking Foodbank, issue the most vouchers in the town as individuals feel safe in the shop and are given time to discuss any difficulties.
The charity continues to be staffed by 3 part time managers to ensure consistent cover in the shop, and 16 volunteers. Some volunteers' roles are to regularly wash and iron clothing and mend items so that items for sale or to donate are of a good standard.
In summer of 2024, we again provided two coaches to the beach for families unable to travel to the seaside. Almost 100 seats were filled, mostly children with parents, and also other adults in need of a trip they couldn't otherwise afford. All children that attend the charity were given gifts at Christmas.
We received a significant donation from Bucher International which has prepared us for any possible changes such as increase in running costs and the increase in minimum hourly rate impacting on salary increases. Staff continue to be paid minimal salaries. We received once again a generous donation from a society from the local labour party, which enables us to cover the cost of coach trip to the seaside. We continue to be supported by individuals and churches in the area.
Animated booklets were purchased for a local school, St Johns, at Easter and Christmas. Two groups continue to run in the local community, Knit and Natter, in the local library, run by a staff member and a volunteer and Peaced Together, which is a multiple craft and support group for people in the community. Beatitudes supports the training for the trainers as well as some contribution to costs when needed.
The charity produced a newsletter again this year, which goes to local charities and organisations to let them know the ongoing work of the charity.
FINANCIAL REVIEW
Results for the year
The charity made a surplus for the year of £16,157 (2024: surplus of £1,416).
The trustees have agreed that reserves should not fall below a minimum of three months operational costs. As at 31st March 2025, the charity can confirm that this objective has been met.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, as defined by the Companies Act 2006, incorporated on 11 November 2011 and registered as a charity on 22 December 2011. The company was established under a Memorandum of Association, which established the objects and power of the charitable company and is governed under its Articles of Association. In the event of the company's cessation, the members are required to contribute an amount not exceeding £10.
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DORKING BEATITUDES LIMITED (REGISTERED NUMBER: 07844680)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure
The trustees have overall authority for the charitable company, determining direction and ensuring the charitable company complies with company and charity laws. The Charity is actively recruiting a second trustee to replace June Robinson.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 07844680 (England and Wales)
Registered Charity number
1145210
Registered office
Constable Court 62 Dene Street Dorking Surrey RH4 1XA
Trustees
S J Gardner P Mockler J Mockler
Independent Examiner
P D Longstaff FCA Ellis Atkins Chartered Accountants Constable Court 62 Dene Street Dorking Surrey RH4 2DP
Approved by order of the board of trustees on 24th July 2025 and signed on its behalf by:
S J Gardner - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORKING BEATITUDES LIMITED
Independent examiner's report to the trustees of Dorking Beatitudes Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
P D Longstaff FCA
Ellis Atkins Chartered Accountants Constable Court 62 Dene Street Dorking Surrey RH4 2DP
4th August 2025
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DORKING BEATITUDES LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
| 31/3/25 | 31/3/24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 2 | 21,138 | - | 21,138 | 6,305 |
| Other trading activities | 3 | 60,511 | - | 60,511 | 55,816 |
| Total | 81,649 | - | 81,649 | 62,121 | |
| EXPENDITURE ON | |||||
| Raising funds | 56,459 | - | 56,459 | 55,110 | |
| Charitable activities | |||||
| Community support | 9,033 | - | 9,033 | 5,595 | |
| Total | 65,492 | - | 65,492 | 60,705 | |
| NET INCOME | 16,157 | - | 16,157 | 1,416 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 29,532 | - | 29,532 | 28,116 | |
| TOTAL FUNDS CARRIED FORWARD | 45,689 | - | 45,689 | 29,532 |
The notes form part of these financial statements
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DORKING BEATITUDES LIMITED (REGISTERED NUMBER: 07844680)
BALANCE SHEET 31ST MARCH 2025
| 31/3/25 | 31/3/24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Debtors | 9 | 6,975 | - | 6,975 | 7,873 |
| Cash at bank and in hand | 39,791 | - | 39,791 | 22,736 | |
| 46,766 | - | 46,766 | 30,609 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 10 | (1,077) | - | (1,077) | (1,077) |
| NET CURRENT ASSETS | 45,689 | - | 45,689 | 29,532 | |
| TOTAL ASSETS LESS CURRENT | LIABILITIES | 45,689 | - | 45,689 | 29,532 |
| NET ASSETS | 45,689 | - | 45,689 | 29,532 | |
| FUNDS | 11 | ||||
| Unrestricted funds | 45,689 | 29,532 | |||
| TOTAL FUNDS | 45,689 | 29,532 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 24th July 2025 and were signed on its behalf by:
S J Gardner - Trustee
The notes form part of these financial statements
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DORKING BEATITUDES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants are recognised when the entitlement to the grant is confirmed. Revenue based grants are recognised in the period in which the related costs are incurred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixtures and fittings - 20% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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DORKING BEATITUDES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
2. DONATIONS AND LEGACIES
3.
4.
| DONATIONS AND LEGACIES | ||
|---|---|---|
| 31/3/25 | 31/3/24 | |
| £ | £ | |
| Donations | 21,138 | 6,305 |
| OTHER TRADING ACTIVITIES | ||
| 31/3/25 | 31/3/24 | |
| £ | £ | |
| Shop income from donated goods | 60,511 | 55,816 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 31/3/25 | 31/3/24 | |
| £ | £ | |
| Independent Examiner's fee | 750 | 714 |
| Independent Examiner's fee - other services | 388 | 390 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
6. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 31/3/25 | 31/3/24 | |
| £ | £ | |
| Wages and salaries | 31,572 | 31,241 |
| Other pension costs | 960 | 960 |
| 32,532 | 32,201 | |
| The average monthly number of employees during the year was as follows: | ||
| 31/3/25 | 31/3/24 | |
| Employees | 3 | 3 |
No employees received emoluments in excess of £60,000.
Employee benefits to Key Management Personnel amounted to £17,743 (2024: £19,960).
continued...
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DORKING BEATITUDES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
8.
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| fund | fund | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 6,305 | - | 6,305 |
| Other trading activities | 55,816 | - | 55,816 |
| Total | 62,121 | - | 62,121 |
| EXPENDITURE ON | |||
| Raising funds | 55,110 | - | 55,110 |
| Charitable activities | |||
| Community support | 5,595 | - | 5,595 |
| Total | 60,705 | - | 60,705 |
| NET INCOME | 1,416 | - | 1,416 |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 28,116 | - | 28,116 |
| TOTAL FUNDS CARRIED FORWARD | 29,532 | - | 29,532 |
| TANGIBLE FIXED ASSETS | |||
| Fixtures | |||
| and | |||
| fittings | |||
| £ | |||
| COST | |||
| At 1st April 2024 and 31st March 2025 | 8,842 | ||
| DEPRECIATION | |||
| At 1st April 2024 and 31st March 2025 | 8,842 | ||
| NET BOOK VALUE | |||
| At 31st March 2025 | - | ||
| At 31st March 2024 | - |
continued...
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DORKING BEATITUDES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31/3/25 | 31/3/24 | |||
|---|---|---|---|---|
| £ | £ | |||
| Rent deposit | 4,350 | 4,350 | ||
| Prepayments | 2,625 | 3,523 | ||
| 6,975 | 7,873 | |||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31/3/25 | 31/3/24 | |||
| £ | £ | |||
| Accrued expenses | 1,077 | 1,077 | ||
| 11. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1/4/24 | in funds | 31/3/25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 29,532 | 16,157 | 45,689 | |
| TOTAL FUNDS | 29,532 | 16,157 | 45,689 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 81,649 | (65,492) | 16,157 | |
| TOTAL FUNDS | 81,649 | (65,492) | 16,157 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1/4/23 | in funds | 31/3/24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 28,116 | 1,416 | 29,532 | |
| TOTAL FUNDS | 28,116 | 1,416 | 29,532 |
continued...
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DORKING BEATITUDES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 62,121 | (60,705) | 1,416 |
| TOTAL FUNDS | 62,121 | (60,705) | 1,416 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/23 | in funds | 31/3/25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 28,116 | 17,573 | 45,689 |
| TOTAL FUNDS | 28,116 | 17,573 | 45,689 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 143,770 | (126,197) | 17,573 |
| TOTAL FUNDS | 143,770 | (126,197) | 17,573 |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
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