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Charity registration number: 01158154
SANDMARTINS ACTIVITY CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
MKL Accountants Limited Chartered Certified Accountants Herston Cross House 230 High Street Swanage Dorset BH19 2PQ
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Sandmartins Activity Club Contents
| Page | |
|---|---|
| Trustees' Report | 1—4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8—12 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 13—14 |
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Sandmartins Activity Club Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The Charity works for the public benefit having as its objectives the development and education of children and young people in particular by:Promoting their care and safety Promoting their education and promoting parental involvement Promoting their health and wellbeing Providing services to support them and their families and carers Providing services to individuals holding membership of the CIO
Sandmartins Activity Club is a childcare facility originally operating as an Unincorporated organisation on a nonprofit making basis. Sandmartins changed to a CIO and became a Charity registered with the Charity Commissioners on 6tth August 2014.
The Trustees of Sandmartins have full regard to the guidance issued by the Charity Commission on public benefit and are able to comply with the requirements and conditions of the Statutory Declaration.
Public Benefit
The main activities undertaken for the public benefit are to provide a stimulating and nurturing environment for the children attending the facility as well as developing their skills and abilities which is vitally important to the working parents/carers. Sandmartins also contributes to the general well being of specific sections of the public in delivering care
and educational services to children, which also benefits their families. The services provided by Sandmartins also has a public benefit as it is seen to assist the wider community of Sandford Dorset, and the surrounding area. This ensures the older children have a safe venue in which they can relax and spend time with friends, rather than hang out in public
places which can often cause social tension and petty crime.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
The start of the new financial year on 1st September 2024 coincides with the start of the eighth year in our new building known as Peppermint House.
Although the facility is well established with a good number of children attending on a regular basis, the effect of the Coronavirus Pandemic from March 2020 to March 2021 still has had a lasting impact on the Club’s operation. The Club being affected by two of the three National Lockdowns. The facility continues to have a good reputation at the school
it serves namely Sandford St Martins Primary School, as well as the wider community. The current Cost of Living Crisis which is still with us is the latest challenge the Club has had to face. The Club staffing team have been extremely supportive during these challenging times for the Club, and now has a settled team. Please see the Trustee Report for 2021 for further information regarding the effects of the Pandemic on the Club’s operations including the
Furlough scheme.
The Club’s insurance continues to be provided by Zurich and the policy was renewed on 7th September 2024. ...CONTINUED
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Sandmartins Activity Club Trustees' Report (continued) For The Year Ended 31 August 2025
Main Achievements - continued
The accounts for the year ending 31/8/2024 have been prepared by our Accountants MKL and our return to the Charity Commission has been completed.
Although the Pandemic is well behind us the effects are still present with more opportunities for parents/carers to be able to work from home resulting in a reduced demand for childcare. The Cost of Living crisis which is still with us, compounded by the world events as a result of the Ukraine conflict which is still on going, all of these have had an impact on our parents/carers financial circumstances.
What is clear we face new challenges especially financial as our cost base will remain constant but our income could suffer depending on the wider situation as outlined above. The position regarding our Lease remains unchanged from last year.
In last year’s report our concern relates to the break clause, which would make us liable for a year’s rent of £6000 in the event we had to terminate the lease. Therefore it is in our best interests in view of the uncertainties surrounding Sandmartins’ future to continue under the umbrella of the Tenancy at Will, which is still the case. When we eventually hear from Dorset Council this will be our recommendation to them based on the present situation. As with the
uncertainties that Sandmartins now faces with the current Cost of Living crisis it is not in our interests to commit to a lease with a restrictive break clause. Whether Dorset Council will be flexible remains to be seen when we eventually hear from them.
Unfortunately due to difficulty in establishing sufficient interest the decision has been made again this year to cancel the AGM for Sandmartins. As mentioned in the 2023 report we are eligible to submit another application for funding to the Garfield Foundation but as at the time of preparing this Trustee Report we have not done so. Although this option is still available to us when we feel the time is right to seek their support again. However there is no guarantee that they will assist us again.
This year we have joined the HAF scheme which is run by Dorset Council on behalf of the Department of Education
The Holiday Activities and Food (HAF) program is a free, government funded program that provides healthy food and activities for children and young people during the school holidays. Under the scheme we receive payment from the Dorset Council for the places we are allocated by them to our Club The up take under the scheme by parents has been significant and this has helped to produce valuable revenue for our Club. It is important to mention that we continue to live through unprecedented times with the Cost of Living crisis following the Pandemic, that all the staff have remained loyal and supportive. It is everyone’s wish at Sandmartins that we continue to support the local community with the
services we have provided for the last thirty years.
As mentioned in our 2023 report our Trustees have changed and reduced to three Trustees who are continuing in their role.
The Trustees are as follows:Valerie Bowbanks Chair Person and Trustee Keith Cranfield Treasurer and Trustee Steve Whitehead Trustee
When speaking to the Charity Commission last year they checked our rules and under section 12.3 it states we must have a minimum of 3 Trustees with a maximum of 12
Reference and Administrative Details
Trustees
Mr Keith Cranfield Mr Steve Whitehead Ms Valerie Bowbanks
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Sandmartins Activity Club Trustees' Report (continued) For The Year Ended 31 August 2025
Charity Number
01158154
Principal Address
Sandford St Martins Primary School Sandford Wareham Dorset BH20 7BN
Independent Examiner
Kevin Lyons FCCA MKL Accountants Limited Chartered Certified Accountants Herston Cross House 230 High Street Swanage Dorset BH19 2PQ
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Sandmartins Activity Club Trustees' Report (continued) For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Keith Cranfield
Trustee 15/09/2025
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Sandmartins Activity Club Independent Examiner's Report to the Trustees of Sandmartins Activity Club For The Year Ended 31 August 2025
I report to the trustees on my examination of the accounts of Sandmartins Activity Club (the Trust) for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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�. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Kevin Lyons FCCA 16/06/2026 MKL Accountants Limited Chartered Certified Accountants Herston Cross House 230 High Street Swanage Dorset BH19 2PQ
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Sandmartins Activity Club Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Investments 4 EXPENDITURE ON: Charitable activities: 6 Children activity club NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 15 |
2025 Unrestricted funds £ 92,964 88 |
2024 Unrestricted funds £ 74,776 100 |
|---|---|---|
| 93,052 | 74,876 | |
| (83,302) | (72,509) | |
| 9,750 | 2,367 | |
| 9,750 14,005 |
2,367 11,638 |
|
| 23,755 | 14,005 |
The notes on pages 8 to 12 form part of these financial statements.
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Sandmartins Activity Club Statement of Financial Position As At 31 August 2025
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 13 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 15 On behalf of the board |
2025 Unrestricted funds £ 2,230 |
2024 Total funds £ 2,973 |
|---|---|---|
| 2,230 - 23,112 |
2,973 41 13,022 |
|
| 23,112 (1,587) |
13,063 (2,031) |
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| 21,525 | 11,032 | |
| 23,755 | 14,005 | |
| 23,755 | 14,005 | |
| 23,755 | 14,005 | |
| 23,755 | 14,005 | |
Mr Keith Cranfield Trustee 16/06/2026
The notes on pages 8 to 12 form part of these financial statements.
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Sandmartins Activity Club Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Sandmartins Activity Club is an unincorporated charity registered with the Charity Commission, registered charity number 01158154. The principal address is Sandford St Martins Primary School, Sandford, Wareham, Dorset, BH20 7BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance method Fixtures & Fittings 25% Reducing balance method Computer Equipment 25% Reducing balance method
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts Grants |
2025 Unrestricted funds £ 92,964 - |
2024 Unrestricted funds £ 73,826 950 |
|---|---|---|
| 92,964 | 74,776 |
4. Investment Income
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Sandmartins Activity Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Bank interest receivable 5. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned 6. Analysis of Expenditure Children activity club Children activity club 7. Support Costs Employee costs Premises expenses General administration Depreciation |
Activities undertaken directly £ 64,291 |
2025 Unrestricted funds £ 88 |
2024 Unrestricted funds £ 100 |
|---|---|---|---|
| 2025 £ 743 |
2024 £ 991 |
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| Support costs (see note 7) £ 19,011 |
2025 Total £ 83,302 |
||
| Activities undertaken directly £ 56,870 |
Support costs (see note 7) £ 15,639 |
2024 Total £ 72,509 |
|
| 2025 Children activity club £ 539 10,354 7,375 743 |
|||
| 19,011 |
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Sandmartins Activity Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Employee costs Premises expenses General administration Depreciation 8. Independent Examiner's Remuneration Independent examination of the financial statements 9. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
2025 £ 1,032 2025 £ 58,550 204 58,754 |
2024 Children activity club £ 110 8,711 5,827 991 |
|---|---|---|
| 15,639 | ||
| 2024 £ 990 |
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| 2024 £ 45,023 31 |
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| 45,054 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 5 (2024: 5)
11. Tangible Assets
| 11. Tangible Assets |
|||
|---|---|---|---|
| Cost As at 1 September 2024 As at 31 August 2025 |
Plant & Machinery £ 1,420 |
Fixtures & Fittings £ 14,680 |
Computer Equipment £ 1,727 |
| 1,420 | 14,680 | 1,727 | |
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Sandmartins Activity Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Depreciation As at 1 September 2024 1,147 Provided during the period 68 As at 31 August 2025 1,215 Net Book Value As at 31 August 2025 205 As at 1 September 2024 273 12. Debtors Due within one year Other debtors 13. Creditors: Amounts Falling Due Within One Year Other creditors |
1,147 68 |
12,223 614 |
12,223 614 |
1,484 61 |
14,854 743 |
|---|---|---|---|---|---|
| 1,215 | 12,837 | 1,545 | 15,597 | ||
| 205 | 1,843 | 182 | 2,230 | ||
| 273 | 2,457 | 243 | 2,973 | ||
| 2025 £ - 2025 £ 1,587 |
2024 £ 41 |
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| 2024 £ 2,031 |
14. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £204 (2024: £31).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
- Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2024 £ 14,005 |
Income £ 93,052 |
Expenditure £ (83,302) |
As at 31 August 2025 £ 23,755 |
|---|---|---|---|---|
| 14,005 | 93,052 | (83,302) | 23,755 |
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Sandmartins Activity Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2023 £ 11,638 |
Income £ 74,876 |
Expenditure £ (72,509) |
As at 31 August 2024 £ 14,005 |
|---|---|---|---|---|
| 11,638 | 74,876 | (72,509) | 14,005 |
16. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
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Sandmartins Activity Club Detailed Statement of Financial Activities For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies HAF Funding Committed (regular) giving Sustainability grant Investments Bank interest receivable EXPENDITURE ON: Charitable Activities: Children activity club Purchases Wages and salaries Employers pensions - defined contribution schemes Staff training Travel and subsistence expenses Rent Light and heat Water rates Cleaning Other premises costs Repairs, renewals and maintenance Insurance Printing, postage and stationery Telecommunications and data costs Independent examiner's fees Accountancy fees Legal fees Subscriptions Sundry expenses |
2025 Total funds £ - 92,964 - |
|---|---|
| 92,964 88 |
|
| 88 |
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Sandmartins Activity Club Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025
| Depreciation of plant and machinery Depreciation of fixtures and fittings Depreciation of computer equipment NET INCOME |
(68) (614) (61) |
(91) (819) (81) |
|---|---|---|
| (83,302) | (72,509) | |
| (83,302) | (72,509) | |
| 9,750 | 2,367 |
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