Registered Charity: 1147030 Company Number: 07775635
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31[st] MARCH 2025
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
CONTENTS
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of Executive Committee | 2-3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7-9 |
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Name Dorchester Opportunity Preschool Group Ltd
Charity Registration Number 1147030
Company Number 07775635
Principal Office Prince of Wales Pre-School Centre Maiden Castle Dorchester Dorset DT1 2HH
Executive Committee
Officers Co-Chairpersons Teresa James Jane Pryce Secretary Teresa James
Other Trustees/Directors Frances Clifford Alison Crawford
Bank Lloyds Bank PLC 1/2 High West Street Dorchester DT1 1UG
Independent Examiner
Ian Winsor FAIA
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2025
The executive committee presents its report and the accounts of the Dorchester Opportunity Preschool Group Ltd for the year ended 31st March 2024. The accounts have been prepared in accordance with the accounting policies set out on pages 7 and 8 and comply with the trust deed, applicable law, and the Statement of Recommended Practice “Accounting and Reporting by Charities” (revised 2011)
Structure, Governance and Management
Dorchester Opportunity Preschool Group Ltd is an association established under a trust deed on the 15th September 2011. The organisation was registered with the Charity Commission (Charity no 1147030) on the 26th April 2012 and Companies House (Company no 07775635) on the 15[th] September 2011.
The officers and trustee members who served during the year are stated on page 1. All officers and trustee members gave their time freely and receive no remuneration.
Members’ Liability
Each member of the charitable company undertakes to contribute to the assets of the Company in the event of its being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £10, for the debts and liabilities contracted before they cease to be a member.
Objectives and Activities
The objectives of the charity are to provide pre-school education for young children with disabilities and additional needs and offer support for their families. The charity operates from the Prince of Wales Pre-School Centre where our experienced team offers high quality learning opportunities for children from all over South & West Dorset. In the last academic year the Dorchester Opportunity Preschool Group Ltd accommodated 33 children, aged between 2 & 5.
We continue to work closely with our colleagues in Early Years, special and mainstream schools, Health and Social Services to ensure that our children receive the appropriate support and intervention according to their needs. We continue to see a steady rise in the number of referrals for preschool children with complex additional needs.
The Executive Committee confirms that reference has been made to the Charities Commission general guidance on public benefits when reviewing the charity’s aims and objectives and in planning future activities and setting its donation making policy for the year.
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[st] MARCH 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds 2025 | Funds 2024 | ||
| Incoming Resources | Notes | ||||
| Incomefrom: | |||||
| Voluntary income | 2 | £110,555 | £0 | £110,555 | £90,410 |
| Charitableactivities | 4 | £6,984 | £0 | £6,984 | £7,631 |
| Investment | £0 | £0 | £0 | £0 | |
| Total | £117,539 | £0 | £117,539 | £98,041 | |
| Resources expended | |||||
| Charitableactivities | 5 | £115,940 | £0 | £115,940 | £109,672 |
| GovernanceCost | 5 | £3,147 | £0 | £3,147 | £2,522 |
| Total Resources expended | £119,087 | £0 | £119,087 | £112,194 | |
| Net movements in funds | (£1,548) | £0 | (£1,548) | (£14,153) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 8 | £57,434 | £0 | £57,434 | £71,587 |
| Total funds carried forward | 8 | £55,886 | £0 | £55,886 | £57,434 |
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
BALANCE SHEET AS AT 31[st] MARCH 2025
| Unrestricted | Restricted | This Year | Prior Year | ||
|---|---|---|---|---|---|
| Funds | Funds | ||||
| Cash at bank and in hand | |||||
| Lloyds TSB | £57,056 | £0 | £57,056 | £58,231 | |
| Petty Cash | £0 | £0 | £0 | £17 | |
| £57,056 | £0 | £57,056 | £58,248 | ||
| Creditors amounts falling | |||||
| due within one year | 7 | (£1,170) | £0 | (£1,170) | (£814) |
| Net current assets | £55,886 | £0 | £55,886 | £57,434 | |
| Net assets | £55,886 | £0 | £55,886 | £57,434 | |
| The funds of the charity | |||||
| Unrestricted funds | 8 | £55,886 | £0 | £55,886 | £57,434 |
| Restricted funds | 8 | £0 | £0 | £0 | £0 |
| Total charity funds | £55,886 | £0 | £55,886 | £57,434 |
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] MARCH 2025
1 Accounting policies
(a) Accounting Convention
The accounts are prepared under the historic cost convention and are in accordance with applicable UK accounting standards, the Charities SORP (FRS102) “Accounting and Reporting by Charities” and the Charities Act 2011.
(b) Company Status
Dorchester Opportunity Preschool Group Ltd is a company limited by guarantee. In the event of the organisation being wound up, the liability in respect of the guarantee is limited to £10 per member of the company. The Executive committee is currently seeking alternative sources of funding to ensure that the group can continue after the next academic year. However, if this is not successful, the future of the group is uncertain.
(c) Incoming Resources
Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty and includes any recoverable tax.
(d) Resources Expended
All expenditure is accounted for on the accruals basis as soon as there is a legal or constructive obligation committing the charity to the expenditure. Irrecoverable value added tax is included in the cost of those items which it relates.
(e) Fund Accounting
The charity may maintain the following funds:
(i) Unrestricted Income Funds expendable at the discretion of the Executive Committee in accordance of the charitable objects
(ii) Restricted Income Funds donated for a specific purpose by the donor which must be applied for that purpose
(f) Taxation
Dorchester Opportunity Preschool Group Ltd is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] MARCH 2025 (CONTINUED)
| 2 | Voluntary Income | Unrestricted | Restricted | Restricted | Total | Prior Year |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds 2025 | ||||
| Donations | ||||||
| Donations & gifts | £1,278 | £0 | £1,278 | £8,995 | ||
| Grants | ||||||
| Grants – Other agencies | £109,277 | £0 | £109,277 | £81,415 | ||
| £110,555 | £0 | £110,555 | £90,410 | |||
| 3 | Included within Grants – other agencies (above) | |||||
| 2025 | 2024 | |||||
| DCC – early years & special education needs funding | £57,958 | £62,378 | ||||
| 4 | Incoming resources from | Unrestricted | Restricted | Total | Total | |
| charitable activities | Funds | Funds | Funds 2025 | Funds 2024 | ||
| Sessioncontributions | £5,572 | £0 | £5,572 | £7,108 | ||
| General fund-raising | £600 | £0 | £600 | £138 | ||
| Miscellaneous | £812 | £0 | £812 | £385 | ||
| £6,984 | £0 | £6,984 | £7,631 | |||
| 5 | Total resources expended | Charitable | Governance | Restricted | Total funds | |
| Direct cost | activity | Admin & | 2025 | |||
| Support | ||||||
| Employment cost (Note 6) | £97,645 | £97,645 | ||||
| Transport | £2,187 | £2,187 | ||||
| Training | £274 | £274 | ||||
| Equipment and consumables | £195 | £195 | ||||
| Office | £2,187 | £2,187 | ||||
| Insurance | £0 | £1,899 | £1,899 | |||
| Rent | £11,625 | £11,625 | ||||
| Miscellaneous | £1,622 | £1,622 | ||||
| Property maintenance | £205 | £205 | ||||
| Accounts and bookkeeping | £0 | £1248 | £1,248 | |||
| £115,940 | £3,147 | £0 | £119,087 |
DORCHESTER OPPORTUNITY PRESCHOOL GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] MARCH 2025 (CONTINUED)
6 Employment Cost
| The aggregate payroll costs of these persons were as follows | 2025 |
|---|---|
| Wages & Salaries | £92,073 |
| Socialsecurity | £7,370 |
| Employerpension | £999 |
| Employmentallowance | (£2,797) |
| £97,645 |
7 Creditors: Amounts falling due within one year
Creditors and accrued income £1,170 £814
| 8 Analysis of funds Unrestrictedfunds Restricted Funds |
As at 1st April 2024 Incoming resource Resources expended As at 31st March 2025 £57,434 £117,539 (£119,087) £55,886 £0 £0 (£0) £0 |
|---|---|
| £57,434 £117,539 (£119,087) £55,886 |