Company registration number: 06209593
Charity registration number: 1153817
BUCKLAND NEwfoN CPT LIMITED
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Chartered Accountants

BUCKLAND NEwfoN CPT LIMITED
CONTENTS
Reference and Administrative Details
Trustees, Report
2to3
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t014

BUCKLAND NEwfoN CPT LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
MsJACuff
Mrs S N Barker
Mr A G Stone
Mrs G Watkin
Mr L Parsons
Mrs S M Pollard
Mr A J T Parson
Mr A S Waring
MsJACuff
Secretary
Charity Reglstratlon Number
1153817
Company Registration Number 06209593
The charity is incorporated in England and Wales.
Unity Chambers
34 High East Street
Dorchester
Dorset
DT11HA
Registered Office
Principal Office
Sunnyside
Buckland Newton
Dorchester
Dorset
DT2 7BX
Howard Jones BA FCCA
Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT11HA
Independent Examlner

BUCKLAND NEWTON CPT LIMITED
TRUSTEES, REPORT
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements and auditors, report of the charitable company for the year ended 30
April 2025.
Objectives and activltles
Objects and aims
The objects of the Buckland Newton Community Property Trust as stated in the company's articles
are:.
To provide or assist in the provision of affordable housing accommodation for persons who are in
conditions of need, poverty or distress,
The maintenance, improvement or provision of public amenities,
The provision of facilities for recreation or other leisure time occupation in the interest of social
welfare with the object of improving the conditions of life for the residents of the area of benefit,
The advancement of education and vocational training amongst the residents of the area of benefrt,
and the creation of training and employment opportunities by the provision of workspace, buildings
and/or land for use on favourable terms.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales and also the Affordable Home Ownership guidance when reviewing the charity's
aims and objectives and in planning future activities.
The area of benefit is Buckland Newton and the surrounding area in West Dorset.
Financial revlew
Rental income of £67,790 (2024 - £60,573) was received, property management being carried out by
Magna Housing Ltd. Investment income received was £24 (2024 - £25).
Costs directly attributable to the provision of housing totalled £43,475 (2024 £43,254), including
£22,235 depreciation. Governance costs solely comprise accountancy and independent examination
fees £1,990.
Net income for the year was £24,339 compared with £17,344 in the prior year, with funds standing at
£918,684 at 30 April 2025 (2024 - £894,345).
Policy on reserves
Owing to funds deployed in fixed assets or otherwise committed, the charity has no free reserves,
day-to-day working capital needs are met by careful management of short-term liquid resources. The
trustees consider that ideally free reserves of two months expenditure, would be expedient in order to
cover the risks and uncertainties of operations.
Structure, governance and management
Nature of governing document
The Buckland Newton Community Property Trust was incorporated on 11 April 2007 as a charitable
company limited by guarantee. The affairs of the company are governed by its articles, updated on 7
August 2013, under which the trustees control the company and its property and funds. Formal
registration with the Charity Commission was confirmed on 16 September 2013.
Recruitment and appointment of trustees
Trustees, who must be members of the charitable company, are elected by the members up to a
maximum of twelve. No specific policies for the induction and training of trustees are considered to be
necessary. Membership of the charitable company is open to any individual or organisation interested
in promoting the objects who applies for membership and is approved by the trustees.

BUCKLAND NEwfoN CPT LIMITED
TRUSTEES, REPORT
Small companles provlsion statement
This report has been prepared in accordance with the small companies regime under the Companies
Act 2006.
The annual report was approved by the trustees of the charity on I
behalf by:
Il.i.
and signed on its
Mr A G Stone
Trustee

BUCKLAND NEwfoN CPT LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Buckland Newton CPT Limited for the purposes of
company law) are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice), Including FRS 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
.4pproved by the trustees of the charity on ..Iq I i ! IG
and signed on its behalf by:
Mr A G Stone
Trustee

BUCKLAND NEwfoN CPT LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUCKLAND
NEwfoN CPT LIMITED
I report to the charity trustees on my examination of the accounts of the Company for the year ended
30 April 2025.
Responsibilities and basls 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:
1. accounting records were not kept in respect of Buckland Newton CPT Limited as required by
section 386 of the 2006 Act. or
2. the accounts do not accord with those records; or
3. 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
4. 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.
Howard Jon
BA FCCA
Edwards a
d Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT11HA
Date:..
eoz6

BUCKLAND NEwfoN CPT LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL
2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF
TOTAL RECOGNISED GAINS AND LOSSES)
Total
2025
Total
2024
Note
Income and Endowments from:
Rental income
Interest on cash deposits
Total income
67,790
24
60,573
25
67,814
60,598
Expenditure on:
Property Insurance
Propety repairs and maintenance
Trade subscriptions
Sundry expenses
Accountancy and independent examination
Management fees
Depreciation of housing properties
3,313
10,557
390
3,758
10,491
375
35
1,939
4,421
22,235
1,990
4,956
22,235
Total expenditure
43,475
43,254
Net income
24,339
17,344
Net movement in funds
24,339
17,344
Reconciliation of funds
Total funds brought fO￿ard
Total funds carried forward
894,345
877,001
918,684
894,345
All of the charity's activities derive from continuing operations during the above two periods.

BUCKLAND NEwfoN CPT LIMITED
(REGISTRATION NUMBER: 06209593)
BALANCE SHEET AS AT 30 APRIL 2025
2025
2024
Note
Flxed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
861,514
883,748
7,879
52,841
7,432
23,879
31,311
(20,714
10,597
60,720
(3,550)
57,170
Creditors: Amounts falling due within one year
Net current assets
Net assets
918,684
894,345
Funds of the charity:
Unrestricted Income funds
Unrestricted funds
918,684
894,345
894,345
Total funds
918,684
For the financial year ending 30 April 2025 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in
question in accordance with section 476; and
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on
.Lq l.(.l.Lk.... and signed on their behalf by:
MrA G Stone
Trustee

BUCKLAND NEWTON CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT11HA
The principal place of business is:
Sunnyside
Buckland Newton
Dorchester
Dorset
DT2 7BX
2 Accountlng policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Buckland Newton CPT Limited meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy notes.
The accounts are presented in £ sterling.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not
included a cash flow statement in these financial statements.
Income and endowments
All income is recognised when the charity has entitlement to the Income, there is sufficient certainty of
receipt and so it is probable that the income will be recelved, and the amount receivable can be
measured reliably.

BUCKLAND NEWTON CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Donated servlces and facllities
No amounts are included in the accounts for services donated by volunteers.
Other tradlng actlvltles
Gross rental income received from the letting of the charity's housing properties is recognised on a
receivable basis.
Investment income
Investment income is recognised on a receivable basis.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources and depreciation charges allocated on the portion of the asset's use.
Taxation
The charity 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.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Tangible fixed assets
Housing properties are stated at cost less depreciation. Cost includes the cost of acquiring land and
buildings, development costs, interest charges incurred during the development period and
expenditure incurred in respect of improvements.
Depreciatlon and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows:
Depreclatlon method and rate
Not depreciated
20/0 Straight Line Depreciation
Asset class
Land
Buildings
Trade debtors
Trade debtors are rents due and are recognised at the settlement amount.
Prepayments
Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.

BUCKLAND NEWTON CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the charity
does not have an unconditional right, at the end of the reporting period, to defer settlement of the
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at
amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between
the proceeds, net of transaction costs, and the amount due on redemption being recognised as a
charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
Provisions
Provisions are normally recognised at their settlement amount after allowing for any trade discounts
due.
Fund structure
The charity's funds comprise solely general, unrestricted income funds, which are available for use at
the trustees, discretion in furtherance of the objects of the charity. Such funds may be held in order to
finance both working capital and capital investment.
3 Net incomingloutgoing resources
Net incoming resources for the year include:
2025
2024
Depreciation of fixed assets
22,235
22,235
ln.

BUCKLAND NEwfoN CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
4 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
5 Independent examiner's remuneration
2025
2024
Other fees to examiners
Examination-related assurance services
All other services
385
1,605
456
1,483
1,990
1,939

BUCKLAND NEWTON CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
6 Tangible fixed assets
Land and
bulldlngs
Total
Cost
At 1 May 2024
At 30 April 2025
Depreciation
At 1 May 2024
Charge for the year
At 30 April 2025
1,164,128 1,164,128
1,164,128 1,164,128
280,380
22,234
280,380
22,234
302,614
302,614
Net book value
At 30 April 2025
At 30 April 2024
861,514
861,514
883,748
883,748
Included within the net book value above is a cost of £52,392 in respect of land which is not
depreciated and is pledged as security for the West Dorset District Council loan. The remaining
balance is freehold properties.
Capitalised borrowing costs
Within Land and buildings are capitalised borrowing costs of £42,170 (2024 £42,170). The
capitalisation rate used to determine the amount of finance costs capitalised during the period was
5 %. The amount capitalised in the period was £Nil (2024 - £Nil).
1?.

BUCKLAND NEwfoN CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
7 Debtors
2025
2024
Trade debtors
Prepayments
4,312
3,567
4,018
3,414
7,879
7,432
8 Creditors: amounts falling due withon one year
2025
2024
Trade creditors
Other loans
Accruals
1,750
1,939
17,215
1,560
1,800
3,550
20,714
Other borrowlngs
West Dorset District Council Loan was repaid in full during the period (balance due at 30.04.24
£17,215). The loan is denominated in £ Sterling with a nominal interest rate of 5% (2024 5% ). The
final instalment was made on 21 November 2024.
The loan was secured on the housing properties at Buckland Newton which had a carrying value of
£861,514.

BUCKLAND NEWTON CPT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
9 Funds
Balance at 1
May 2024
Incoming
resources
Resources
expended
Balance at 30
Aprll 2025
Unrestricted
General
894,345
67,814
43,475
918,684
Balance at 1
May 2023
Incoming
resources
Resources
expended
Balance at 30
April 2024
Unrestricted
General
877,001
60,598
(43,254
894,345
10 Analysis of net assets between funds
Unrestrlcted
funds
General
Total funds
at 30 Aprll
2025
Tangible fixed assets
Current assets
Current liabilities
861,514
60,720
3,550
861,514
60,720
3,550
Total net assets
918,684
918,684
Unrestrlcted
funds
General
Total funds
at 30 April
2024
Tangible fixed assets
Current assets
Current liabilities
883,748
31,311
20,714
883,748
31,311
20,714
Total net assets
894,345
894,345
11 Related party transactions
There were no related party transactions in the year.
14-