awity re8isiiaiion number. 1162969
Dorchester YMCA CIO
knowm
Dorchther YMCA
Annual Rew)rt and Financial Stat¢meDts
for the Year Ended 31 tkttmber 2024

Dorchester YMCA CIO
known as Dorehester YMCA
Comtents (eontlDued)
Reference and Administrative Detsi15
T￿￿e¢s. Rcwt
2to6
Statemenl of Trusiees, Responsibilities
Independent Exatninerfs Rep
Ststemeni of Financial AcliYitLCS
Balance Sh¢¢1
10
Notc5 to the Finan¢ial Statements

Dor¢h¢st¢r YMCA CIO
known 4$ Dorchester YMCA
Referenee and Admillistrntive Details
Chairn￿￿
Pe*r Green
Peter Gr¢¢
Godfrey Lancashire
Rodney M￿d]e. Treasurer
l£sley tknwse
Clare Byme
Sam Welch
Chari(y Regislration N*mber
1162969
Prlncip410(fice
Sawmills Lane
WeYn￿uth Avenue
DOrth¢￿er
Dotsei
DTI 2R2
Independetsl Eumifjer
Kenr*dy i£gg
StatTord House
10 Prince of Waks Road
DorCheS￿r
)rsei
DTI IPW
Bankers
HSBC Bank pk
15 Cornhill
)r¢￿￿tr
Dorset
DTI IBJ
P•ge I

Dorthester YMCA CIO
knowN 4$ Dor¢h¢ster YMCA
Trustees. Report
The trustees preseni the annual re￿ ￿gether with the of the charity for the year ended 31
D¢¢¢mber 2024.
ObJectlve$ and activities
Objetis oims
Public beRefil ehilty,
The obje¢uves of the ¢harity are..
To advance the Clristian hith. in¢lwling by:
l ) promoiing a Chrislian environment inspired avd motivated by the life. example and teaching of Jesus ￿rI￿,
where people of faith and twpl¢ ofnone can ￿gether for the traftsf0m￿tJon of communities. and
2) eiiablyng young people io flourish thmuBh exwie￿Ing aThJ r¢s￿nding b) the love of God den￿nStrated by
the life. example and teaching Df J¢5us Chrim"
3) to provide or assist in the provision iTt thc itrtertsts of 9xial wrlfaft of fa¢ilities for the recreaiion and other
leisure tim¢ w¢upalion for men and wjrnen wilh the objeciive of improving iheir condilKm5 of lifc:
41 to providc or assisi in the w)vision of educaliwK in ￿lcUlar fory0￿8 pwle, with the object of developin8
their phy5ieaJ. mental or spirilual capabiliiie&
5) to reliev¢ of a55iSt in the relief of peopk, otyj parfKwlariy p¢ople. are in cO￿lItI0￿S of need,
hardship ordi8ir¢ss by rewn of their s￿1&1. physical. emotional, spiritual or econornic circumstanccs.
The iNste¢5 Confi￿ that they havr Complied with ihe requirew￿nIS of section 17 of the ch￿111¢$ Aci 2011 to
have due re8ard to thc public benefit 8uid8nce published by the CTharity Cornmission for England and Wales.

Dorchester YMCA CIO
known as Dorch&8ter YMCA
Trustees, Report (continued)
CONSTITUTION OF THE DORCHESTER YMCA CIO
The aims of ihe Dor¢hes*r YMCA are ali8rtd to those of the YMCA Association of Eng]aThd. Ireland and
Wales. adopt￿ by the British Young Men's Chrimian Ass¢mbly. These aims are also inclusive of all young
p¢opl¢. both male and female and of all people of [¢ligN)￿ faiths and belicfs and ￿)1￿.
I NAME
The Assoeiatiott sh211 be called th¢ DO￿h¢S1¢1 Yowg Men's Chrimian Asswialion (hereinafter called the
'Association')
2.1 AIMS
objectives of the Association arise from its ac¢epiaKe of ihe ba$is of Ihe Youn8 Men's Christian
Asswiation of England, lleland and Wales a(knptcd by the Young Men's ChTi5tian AsSOCi8tion Assembly held in
Birmingham in 1973, thai is to say=
7he Young Men's Thristian AssocialK)n seeks to unit¢ those *tho. regarding Jesus Chrisi as iheir God and
Saviour according to Holy kriptures, desire to be his disciples in their faKth al￿ in their life aThJ ￿ ￿SocIate
their efforts for the ext¢nsion of His Kingdom..
Any difference of opinion on (xh¢r Subj¢￿ however impoffant sha]1 in themselves interfere with the
harnN)nious relations of the Associa¢M)n of the YINfftg Mcn¥ Chri51ian A550ciation Movement.
Accordingly. the aims of the Asso¢iaiion are:
To promote Christiin values and bchaviour its rekvarfe and signifKance IDday.
To improv¢ th¢ so¢ial w¢ll-bein& harmny aThJ the quality of life for the £ommunity by offering or providing
l¢isur¢ and recrealiotwl facilities aTwJ opportunities.
2.2 OBJECTIVES OF THE DORCHESTER YCMA
Dorchester YMCA is a Self-S￿PporfiThs. nowofit making Clwistian Tharitable organisatiory ￿1¢h wrl¢omes
people of all abiliiies and ages regardkss of faith. gender. race. and sexual orientation.
Our aim is to improve social ￿11-bein& IMTTN)ny and the quality of lile for the community by otf¢ring or
providing leisure and rrfreaiional fxiliiies and opportrmities.

Dorcknster YMCA CIO
known ￿ Dorchester YMCA
Trustees. Report (tonlimued)
Spe¢ifKally. our (*&jectives are to-.
l. Provide sp)rt in a friendly social envirornnent and encou￿¢ the fitness habit in PEoplc of all &ges and
abilities starting from Ihe very young:
2. Giv¢ children a sense of body awarew self-confidcncc and self<s*em as well as ¢nwuragin8 the
developinent of social and c¢jnMunica￿)n skills:
3. Enrour4ge ik ￿)IentiaL of all our ptople. partic￿larty th)se with disabilities to thrive in situations
whcre they can frel ¢(4)fident and where are val￿d for themsefves.
4. Provide an envir0nnle￿ ￿tTe young peopk can gain b&%ic coxhing experience and an understanditL8 of
rking within a team.
Structure. tovernaute and wMg¢meDt
Nolure ofgovernlng doc•menl
The Dorehester YMCA is a Charitsble IncoryKJrnied Cornpany and is governed by the constilution which was
athpted and regisiered by the Charity Comrnission on 3 Aw 2015 (ffgi4ration number. 1162969).
The charity is aifiliaied to th¢ Naiional Coun¢il of ihe Youn8 Men'5 Christian Association Movement (thc
Association) ond Shall comply with the terns of affiliaiion set out in ihe National Council's byelaws as amended
from time lo lim¢.
Reemlimert
The Body of the Tn]stec5 Shall be at least ihree in nwnbu.
Apart from the first charity TTusttt8 ¢v¢ry tntstee must be *ppoifited. for a lenn of three years, by re501ution at
a property convened mttiing of the Charity T￿￿.
In sclectins individuals for appointment as charity tsu5ttt5. thc charity trustees must have r¢gard to the skill.
knowledge and expcrien¢e needed for the effeciiv¢ adminislration of the charhty.
At least three quarters of the Charity TrU￿¢¢S shall. on apw)inlrnent. have deliveffd to the Association a
declaration of ikir Christian commitment 5uth a fomj as the T￿￿CeS may r¢quire and the remaindei shall,
on appollltme￿ have deliverd to the Associ&ioti a sthtemeni of their suppryt in such a forrn Ls the Trns*es
require.
Each new Trustee will be briefcd on their legal obli8aiions under charity law and will be provided with a5 COPY
of the Tharity'5 Co￿51llUtiOn aThJ latem Tntsttt¥ Annual R¢wl and statetnent of accounl.
Page 4

Dorchester YMCA CIO
kDowD as Dorchester YMCA
Trustees. Re￿rt (coRtinued)
Aehievement$ perfomg*¢e
Th¢ tru51¢e5 thank oyr stsff, paid and volunieers, for their ¢ommiimeni. efforts and support. Ow ihanks also io
Ihe paienislcarers for iheir support and io all ihe users and hirers ivho contribjicd to making our YMCA a busy
aThJ thrivin8 ¢eiitTe forour community.
We were abl¢ to maintain aTrJ slightty increase th¢ levels of gym aciiviiies as the prtwotss year. Usage and hire
(pf ihe activity hall also in¢reased wjd QUT Dutvbrrs Cxcccded 4C4). As re￿rted in last year's re￿rt. we continued
etyotts ¢0 resiart tsbk iettnis a¢iiwty.' hopefully the r¢sutts of recent meetings will cnable ￿ to rclay success in
the report for 2025. Our users continue lo be pleased with the facilities. Th¢ir age Tang¢ 15 from t¢)thIl¢r￿Tj￿Y lots
to very mahhre in U3A 5e55ions and A8e UK. Wt are pleased to siill provide specialist disability gym and thank
Dorset County for a small grant to help us sUp￿rt this facility. We were s￿¢¢$$fUL in a grnnt ￿ fund training of
¢oaches and repla¢¢ some soft p￿Y equipmerf. A local school that the gym for their st￿lents with special
n¢ed5 was delighted IKbW thcir students ¢njoy¢d and benefitted from ihe faciliiies.
Our C¢ntre Manager and Finan¢¢ Mawg¢r r¢¢rnii¢d a￿1 trained new woches and volurtteers io replace some
¢xperi¢nced ¢oa¢hes WI￿ left.. sadly. one on healih grouThJs ￿ wlK)rn we are very grateful for the 5ervhce and
SUPPDrt providrd as a coach and helper As a wesult of the willingness and adaptabiliry of coaches aTMI retired
¢oachcs io help and the adeplncss of our manager5 a minimurn nwnber of classes were cancelled. We were able
to run succe5sfiil holiday club sessions again after a hiat￿5 due ￿ Covid and 5tsff shorthges. Tn￿le¢S again
rttord their ihanks for the flexibility and pers¢Y¢Tave.
We received fwy) Complaints during ihe year. The ¢ompLiint5 procedurc followed. and both ivere re501ved
without recourse to appeals. Lessons were learned aknui communiwion and cohdud.
TTUSt£es considered the issuEs raised abolrt securiiy of and usus followng ihe riots in Souihp)rt and other
areas of the Couniry Jn the summer. CorK¢rns disru5sed and risk a5se55ed about access into and arou[￿ the
buildin& id¢rtiifyin8 Vlsiiors and users to ensurt security and safety.
In February, we ivere n(Mifi¢d thai ih¢ stsndards foT level one of the Twsied Chariry Siandard thai all
YMCAS were required tn accordance with othr membership agr¢emeDt with Nalitsnal YMCA. A5 a r¢5uIt of
advice on completion of The annual Healihcheck. several key policies wtre revised ind updated. We maintain
good links with National YMCA. attending nKeting5 online. 5Kh as te8ular chair urAlales and consulthtions atKI
Ihe AGM online. alilK)U8h ￿ were unable to send an aitend¢¢ io ih¢ Natio￿7 Conf¢ren¢e. TnJsl¢es find the
Y-Hub platform for YMCA$ helpful aNI through this medium ￿ have rontributed to di5russions and circulattd
infom)aiive report$ from N*ional GTOLP.
Relations with the Dorchester Saw7nills Dev¢k)pm¢nt Association IDSDA) ar¢ prof¢ssion31 at)d enable
oversight and upkeep of the Sawmills sit¢. Trnsiees have Taiscd The malt¢r of ex*nsion of ihc si¢¢ leasc (due to
expire in 2035} wth the Duchy of Cornvdll ihmugh the esthblished Channels of communication and have been
informed that thi5 is in hand.
Finally, we, the tnLStees record a vote of thanks to otr ueasurer, Rodney Middle. who Mands dow) as treasurer
who has done an excellent job keeping tsa¢k of finances during the building progrdmme and Covid. We ivill
miss hi5 ¢xper115e and experi￿￿e. To en511re Stability arml continuity of governance. we are engaged in
succtS5ion plannin8 and are auively seeking new tru￿tts. parttclllarly a replacement Irugtee Ittasurer artd a
Iwsie¢ with good so¢ial media and communic*ion skills.
Page S

Dorchester YMCA CIO
kDowA xs Dorcbester YMCA
Trnstees, Report {continued)
riA•n¢i•l r¢view
Pollq on peserv¢s
The chariry has a p)licy wthich provides foT or unplanned wrjrk for ihe upkeep of ihe premises and
equipmeni and con¢inued funciioning of the club. There is rwjw one rrstricted fw￿ for tht provision of aeiivities
to those individuals with special nttds and. at the yeartlhd. this amounted io £0.00 (2023.. nil. 2022.. £12,848).
nual report was appmed by the trusttts of the dharity on 17 October 2025 and signed on its behalf by:
eierGreen
Chainnan and tntsiee
Page 6

Dorchester YMCA CIO
known as Dorchester YMCA
Statement of Trusteos. Ruponsibilities
The trus*es are resp)nsible for preparirtg ihr tTU5tces' retMIrt and the financial State￿nts in accordance with the
Uniied Kingdom Accounting Stsndards (United Kitlgdom Genernlly Accep*d A¢￿￿tIng Practice) and
applicable law and regulaiions.
The law applicable to Charities require5 the trustee5 to prepare fina￿181 si*ements foreach financial year which
give a true and fair view of the siatt of affairs of the charity and of the in¢oming resources and application of
resources of the cliarity for period. In pr¢pariDg ihese filla￿la1 stsleme￿5. the tnLstees are required io..
select suitable accounting policies and ilKn apply them consiswiily:
observe the methods and PTinriplcs in th¢ awitie5 SORP:
make judgements 2nd estirnat¢s that OT¢ re¥onabl¢ aThl pnth)i;
stsie whether applirable accounting Sta￿tardS have b¢¢n followed, subje¢t ￿ any material departure5
disclosed and explained in the financial statemenls: aThd
prepare the financial staiemcn15 on the going concern basis unless il is inappropriate lo presume ihai the
charity will ¢oniinue in business.
The Injslees are r¢sp)nsible for k¢¢ping proper accountin8 recoTds thai disck)5e with r¢asonabl¢ accuracy at any
lime ihe financial position of ¢he chority and enable them ￿ ensure that the financial statements comply with ihe
Chatiiies A¢1 2011. the Clwiies (Accounts and RewTrrts} Regutsiions 2008. and the provisions of the
consiitution. The tru$iee5 are a150 resp)rfjibk for safeguaTding the assets of the charity and hence for taking
reasonable steps for the preveniion and d￿￿li￿n of fraud and other irregularities.
The trnstees are responsible for the rnaintcnance and integrity of th¢ ¢(wrdlc and finanrial infOrn￿tIon
included on the charitable compaThy% websitr. Legislaiion governing the preparation artd dissemination of
rinancial slaiemenis may differ fwm kgisl*ion in ￿h¢r j￿rIsdIctIons.
roved by ¢ru￿t¢S of the ¢harity on 17 October 2025 and $iw)ed on its behalf by..
Pet
Cha
een
n and trustee
P4e7

Dorchester YMCA CIO
known as Dorchester YMCA
Independept EXaMine￿S Report lo the trnstees of Dorchester YMCA CIO
I report to the ITU5tces on my exami￿10￿ of awunts of D￿chester YMCA CIO for the year ended 31
De¢¢mb¢r 2024.
Responsibilities 8Thd Imsis of reptsrt
As thc Charity trnsttts of Dorchester YMCA CIO you are reswjnsible for the weparation of the accouNt5 in
accordan¢e wilh the r¢quirements of the Charitie5 Act 2011 ('thc Aci.).
I repon in respect of rny examination of the t)or¢h¢ster YMCA CI(Y5 xcounts carried our under section 145 of
the 201 l Aci and in carrying out my examination I h8v¢ followed all the applicable Directions Biven by the
Charity Commission seaion 145(SMb) of the Act.
Ind¢p¢ndeTrl tximlntr'8 s¢*¢tn*nt
I have ¢ompkT¢d my exgminaiion. I confimi that motters have come to my attention in contteciio
iih the examination 8iving rnc cause its believe that in any maiefial re$pect-.
l. ￿cOuntIng Ye¢ords were Thjt kepi in resped of Dorthes*r YMCA CIO as required by seCt?on 130 of ihe
Acl; or
2. the acc¢Mmts do ttot ac¢ord with those or
3. the Kcounts do nol ¢omply with the accounting requirements wKeming lh¢ fomi and ¢ont¢nt of accounts
5Ct oiht in the Chariiies {A¢¢owits atvj Reimwts) Regu￿10n5 21)08 other than any requiremeni that the
awTrunts 8ive a 'true and fair vie* whieb is a matter considered &$ part of an independeni
¢Xaminati￿.
I have no concerns al￿ have ¢ome a¢ross ￿ oth¢r mattets in cornKction with thr examittation lo which attention
thoyld be draw￿ in this repjrt in order to enable a proper und¢rstaTrJin8 ofthe to be rea¢hed.
James Driver
ACCA
Stafford House
10 Prince of Wales Road
Dor¢h¢st¢r
Dorset
DTI IPW
17 October 2025
Page 8

Dorchester YMCA CIO
known as Dortbe&ttt YMCA
Statement of FiDaDcial Activities for the Year Ended 31 De¢ember 2024
TotAI
2024
U#reMritted
Restrirted
Notr
Income And Endowrntnts from:
Donatiorts and legacies
Charitable activities
Invesiment in¢om¢
11.577
127,819
539
5.586
17,163
127,819
539
Total Incomc
139.935
5.586
145.521
Expenditure on:
Charitable aetiviti¢s
(106.555)
(33.6801
(140.235)
Total Expenditure
NEI in funds
1106.555)
133.6801
1140.235)
33.380
128.0941
5.286
Reconciligtion of fwids
Total funds brought fonv3rd
225.228
194,846
420,074
Total funds carried fonvard
16
258.608
Uhre5tricied
funds
166,752
Restricted
funds
425,360
Totll
2Q23
Note
Income EThdowm¢Dts from:
Donaiions arbd l¢ga¢ics
Charitablc activities
It)vestment iti¢ome
2.250
2.250
109.194
60
109.194
60
Total income
109.254
2.250
111,504
ExpeNdlturn oth:
Charhthbl¢ activities
(102.412)
(34,261)
1136.673)
Total expcndiiure
1102.412)
(34.2611
{136.673
Net incomcjlexpc￿Jl1llre1
6.842
(32.0111
125.169)
Net movem¢ni in fimds
6.842
(32.011)
125.1691
Retontiliation offunds
Total (unds broughi fon¥ard
205.538
239.70S
445,243
Total fijnds catTied forward
16
212.380
207.694
420.074
All of ¢he charity's XliVLtie$ derive frnm continuing opemions during the alM)ve peri(wJ5.
The rK)te5 1)n page5 1110 19 fom) an iniegrnl part of these fmancial Statements.
Page 9

Dorchester YMCA CIO
known as DorehLster YMCA
(Registration number: 1162969)
Baknn¢e Sheet ￿ at 31 December 2024
2024
2023
Note
Flxed *sse¢s
Tartgible assets
367,780
397.447
C#rr¢nt assets
Siocks
12
15
1.221
1,486
82.839
22
1.936
1.943
50.778
Invcstmertts
Cash at bank atml irt hand
10
85.568
54,657
Creditors: AmouDls f*JlÉng due ome ye*r
14
127.988)
32.030)
t current 8&Yts
S7.580
22.627
Nel ijssets
425.360
420.074
Fumds of ¢h¢ tk*rity:
Restritttd Intome fMNds
Resirict¢d fiJnd5
166.752
220.542
Ilnrtstrict¢d i#tom¢ fwnd5
Unrestridcd ￿ndS
258,608
199.532
Total
16
425360
420.074
The financial 5tatement5 on pages 9 ￿ 10 were approved by the trustees. au¢lbx1￿ for issue on 17 OCto￿r
202$ atMI signed on their behalf by.
L£
RodThey Middle
Trnsiee
The [M￿tS on pa8es I I to 19 fomi an inieEral part of thc5c fm#ncial st&t¢ments.
Page 10

Dorehester YMCA CIO
known as Dorchester YMCA
NotQ8 to the FiDou¢ial Statements for the Year Ended 31 December 2024
l Actollnting policies
Sta¢erneRt Df compliance
The financial stat¢m¢thts have beth prepard in aCcOrda￿e with the second ediiton of ih¢ Chlriiies Siaiemeni of
Rccomrnended Practice issued in Oetober 2019. the Financial R¢poning Standard applicable in the United
Kingdom artd Republic of Ireland IFRS 102) ￿ the Charities Act 201 I.
Bisis of prep*ratio
rh)rchest¢r YMCA CIO meets the definitioth of a public b¢n¢frt entity under FRS 102. The accounts (finartial
stat¢m¢ntsl hav¢ been prepared under the hI￿Or1¢al ¢oy ¢onv¢ntion with iletns recogni5ed at C05t or trans￿lI0n
value unless oih¢￿se Slat￿ in the relEvant note(s} to these accounts.
Going eontern
The tyusiees ¢onsid¢r I1￿ there are ￿ m￿eTIti1 wscerfainlies aboui the ¢hority's •biliry to ¢ontinue os a going
¢on¢em.
Intomt and endowrnents
Voluntary incorne inCI￿ling donatiolls. gifts. legxies a￿j grants pmide ¢ore fuThJin8 or are of a generydl
nalure is recognised when the chariry has entitlen￿OI to the I￿0￿¢, it is probable Ihat the income will be
re¢¢ived and the anKJunt ¢an be measured ivith suffi¢i¢nl reliability.
Donotions qnd legacies
DonaiiotLS and legacies are r¢¢ognis¢d on a rtceivable basis *•A￿Tr receipl is probable and th¢ amount Can be
reliably measured.
Grnnts receiv4ble
Grants are recognised when the ¢har¥ty an entitkment to the fund5 and Sny conditio￿8 linked io the grants
have bcen met. Where perforrnance conditions are anached to the grani and are yet to be md. Ihe income is
recognised as a liability and included on ihe balance sheei as deferred in¢orne to bc ￿leased.
Inveslmenl income
Dividends are reco8Thised once the divide￿1 has been declared a￿1 Th)lifKat￿ ILa5 been re(ehYed of the divhdend
Eypenditure
All ¢xp¢Thliiure is recognised once there is A legal or cortstructive obligation to that expenditure, il is probable
settlement Is required ar￿ the amourrt can be measured reliably. All are alloc*ed to ihe applicable
expendilure headiTh8 that ag8re8al¢ similar wsts 10 that ￿¢@ory.
Chllriloble oclivilies
Charilable expetKliture comprises iILose costs in¢urr¢d by th¢ charity in thr d¢liv¢ry of tts activities atkd services
for ils beneficiaries. It includ￿ b)ih Costs ihat Can be allo¢ated direcily to such activitie5 and those costs of an
indirect naiure necessary to suppx)rt them.
Pagcll

Dorchester YMCA CIO
known as Dorches¢er YMCA
Notes to the Financial Statements for tbt Y￿r Ended 31 December 2024 (continued)
Gov¢rn•mfe costs
These incl￿1¢ the Costs a￿lbul8b1e to the charity's rornpli•TKe *ith constithiional and statutory rtquiremeNts.
inc1￿J]ng audit. 5trat¢gi¢ maMagemet)l and In￿tte5 mtttin8s awj reimbursed expenses.
Tax4¢ion
The charity is considered to pass the tests scl out in P&rngrnph I S¢hedule 6 of ¢h¢ Finance Act 2010 arwj
therefore it meets the definiliim) of a ¢harithble ¢ompany for UK ry)rw)ration tax purposes. Aecordin8ly, the
charity is polentially ¢xempi from t&ulion in wt of incorne or capital gains rtteived within caiegoyies
ovw¢d by Chapter 3 Part I l of the Cow*ion Tax Act 2010 or Section 256 of thc Tax•¢ion of Chargeable
G￿nS Act 1992, 10 ihe ¢xlent that such incomc or gains we applied exclysiv¢ly to ¢haritable purposes.
Depreci*tioR Amd AmDrtiYa￿ts
Depreciaiion is wovided on tangible fixed assets 50 as ￿ ￿11¢ off the coy or v?luatK>n. less any estimaied
residual Yalue. over ihcir expected usefvl econrlnic Ikfe as follows..
Asset el855
ixasehold property
Computer e4uipment
Gym equipment
Fixiur¢& finings and equIp￿￿[rt
Depreeiltiw DKthod rate
Over re￿￿1￿]n8 life of the lease
3 years on the straight liD¢ basis
1 S%on ih¢ redu¢ing balance basis
15%on the rtducing balance basis
CurreDt asset imveslments
Currerti assei investsmenis are included ai the lomrr of cosi amd r¢4lisable v•lu¢ I nurket Val￿e.
Siotk
Sio¢k is valued at the lowEr of cost and e5timatcd selling price less costs to completr and sell. after due regard
for obsolcte and slow moviTh8 Stocks. Cost is detemiined ￿$1￿8 the first-irn firsbwl (FIFO).
Tr*de debt•rs
Are #mounts due from Customers for muchandise sold or seThices pufon￿￿ in ihe ordinary course of bu5Lllc5S.
Ar¢ rewgnised initially at the ir•wtion pr&c¢. They are Subseq￿￿ty measured at anKJrtised w$t USlil8 the
effective hnt¢rtst method. less p￿vIsion for inyirnlent. A provision for the impaimient of is establithed when
there is obje¢iive ¢vid¢nce that the will be able all amounts due ¥¢ording to ihe original tertns of
the rcceivable
Cgsh •Trd njh equiw*le#ts
Cash and cash equivllents ¢ompris¢ wh on hand aNI call deposi￿ a￿1 other short-terni highly liquid
investments th￿ are raily convertible kn a amouni of ¢ash and are subjert w an insi8nificatrt risk Df
ehange in value.
Fund ￿r¥¢I￿re
Umestricted incomc fi￿1$ art general funds that aT¢ available fvr use at the tru5tccs dis¢rttion in firtherance of
Ihe obie¢tives of th¢ charity.
Page 12

Dor¢h¢st¢r YMCA CIO
kthown a$ Dorchester YMCA
Notes to the Financial Siatements for fhe Year Eknded 31 December 2024 (continued)
Reslricied funds are those for use in a particular aru OT for s￿lf1¢ purposes. the use of which is restricted to
that area or purN)se.
Fwther details of ¢ath fund are disclosed in note 16.
R¢51ricted income fuTrls are ihose dovoted for usc in a particular ar¢a or specific pwtrf)ses, the ys¢ of which
15 restricted to that a￿a or purp)se.
2 luto)M¢ from doNtions 8Trd leyties
Unr¢slrid¢d
Restricted
funds
Tot81
fwnds
Gentral
Donations and lew*s.'
Donations
Grants:
Grants, irt¢luding (apital grants
11.577
12.577
4,586
4.586
TotAI for 21124
11,577
5,586
17.163
Totgl for 2023
2,250
2.250
3 Ineome from th*ri¢*ble *etivi1￿5
UfvrestTir¢ed
funds
Restricted
fund5
Tot*1
2024
Totgl funds
2023
MeJnber5hip and activiiies
Hire of h&ll
99.719
21.141
5275
99.719
21,141
5.275
9S,427
12229
Holiday ¢lub
Fund rdisin8
h¢r inwme
22
295
1,661
1242
127.818
127,818
121,422
Page 13

Dorches¢¢r YMCA CIO
l(nown as Dor¢huter YMCA
Notes to the FinanciAI Statements for the Ye#r Ended 31 Deeember 2024 (continued)
4 Inves¢ffient income
UMrestriet¢d
fund5
Generxl
Tol*l
fwids
Interest receivable aTMI similar ithcome-
Interesl receivable on bank de[￿lts
539
539
Toiil for 2024
539
539
T•lil for 2023
60
S Exptndituro on r*isiig funds
Tot#1 2024
Tol*) 2•23
No
Direcl costs
138.673
1.560
134,843
1.830
Governancc costs
140.233
136,673
Page 14

Dor¢huteT YMCA CIO
known as Dorchester YMCA
Notes to the ￿1￿#￿¢1￿1 Slatejnents for the Year Ended 31 December 2024 (continued)
6 An*lysis of gover]￿tt¢¢ attd SIIPIIOTI ro5ts
Uttreslritted
Rtstrleitd
Total 2024
Total 2023
Dir¢¢¢ tostS
Wages
Stjff ¢xp¢nse5
Course fees
77.252
1.250
78.502
628
70.997
910
628
1.284
9.024
.321
3.688
1.284
9.024
3.342
.256
2,122
i.638
Esiablishm¢nt costs
Repairs &id niainteiiance
Offi¢¢ expenses
Cornpetition fees
Subscripiions and affiliaiio
Insura￿¢
1,321
3.688
I.3X4
2.805
544
1.384
2,805
544
1.6S7
4,088
515
Sundry attd other cost
Bank Charges
Gym equipment
Hall hire
61
61
61
3.717
Examination
statements
examiner
of financial
inan Interest
687
687
938
102.726
2267
1.250
103,976
i4.697
100.241
34.602
Depreciation
32,430
104.993
J3.680
138.673
134.843
Tot*1 2D24
T(>t4121123
Ind¢pend¢ni examintts fees
1.560
1.830
Page 15

Dorehester YMCA CIO
knowA as Dorchester YMCA
Note5 to the Financial Statements for Ihe Year Ended 31 December 2024 (continued)
7 Staff costs
2024
21n3
Wages and salaries
National Insura￿¢
72.890
66.100
4.484
413
412
Pensh)n ¢ontributions
5.200
78.502
70.997
No employee received enM)lurnents of nM)re than £60.(KH> dwing the yw.
Thc club employed the s¢rvic¢s of16 p#rt-iime membets of durin8 ihe year and used 10 yo1￿tter$ i
did not recei￿ any remuneration.
8 Trnstets remuneration and tApEmses
No Tn￿ttes. Mr any petsons ¢onne¢t¢d with them. have received any remuneration from ihc charity during the
year. Rodney Middle (treasurer} did rtoi receive any r¢mwKrntion during thi5. or ihe previous year, for hi5
services.
9 Tangible fixed *uets
L•ftd *•d
buildi•v
Gym
e4ulpmt*t
t4UiPmtnt
Tot41
Cost
At l Januiry 2024
Addilioths
5204
I¢M.734
91KI.602
5.030
5.030
At 31 December 2024
795.694
5.204
104.734
905,632
Dtpre¢i4¢io
At l January 2024
Charge for the year
Al 31 December 2024
406,S32
i2.430
3.IlX)
585
93.$23
1.682
503,155
34,697
438.962
3,685
95.205
537,852
Net book
Al 31 Decernbcr 2024
356,732
1,519
9.529
367,780
At 3 l December 2023
384.132
2.I¢M
397,447
Included %*ithin ihc nct twk value of land and buildings above is £Nil 12023- £Nill in resixrt of frcrknld laThJ
and l)uildin8s and £356.73212023- £384.132) in Tespect of lease￿Id5.
Page 16

Dorehester YMCA CIO
known as DoT¢hester YMCA
Notes to the ￿nancial Statements for the Year Ended 31 December 2024 (continued)
10 CJ5h rgsh equiv•leDts
2024
Cash on hand
22
I l Flthithd*l guarantee eontracts
A 8rant of £92,000 was received. during thc year ended 31st December 2010. from S￿rt Englgnd. This grant is
se¢ur¢d by a legal ¢harge over the lease of the buildin8.
In the event that ihe Dorchester YMCA should cwe its athiviiies or dispose of 115 iThlcr¢st in the I¢￿hold
buildin& the 8rant will becorne repayable.
After ihe ienih annivers￿ of ihc of the granl the lknhester YMCA may apply io have the legal charge
remov￿.
12 Stock
2•24
2023
Siocks
1.221
1.936
13 T*utio
The ¢harity is a re8iStered chariry and is therefort exempt from taxation.
14 Creditors: #MO￿￿t8 f*lling dtte withln one yttr
2•24
2023
Other loans
Memberships re¢eived in #dvarfc
Other creditors
Ac¢ruals
11,058
13,485
1.945
1.5(N)
17.373
12.041
1.176
1,440
27.988
32.030
15 Debtors
2924
2023
P￿paYMen1S
1.486
1,943
Page 17

Dorche5ter YMCA CIO
known as Dorehester YMCA
Notes to the FiAancial StatemeAts for the Year EAded 31 December 21124 {c(>Btinned)
16 Funds
Bilan¢e al
Tnnsftra 31 Deeember
2024
2024
txpthsed
Unrestri¢ted fund
General
225228
139,935
106.555
258,603
ReJtrirted fund
Hall and cornmunity centre proje
Special needs
194.846
4J36
1250
32.430
1250
166.752
194,846
5.586
33.680
166,752
Tt)t*l funds
420,074
I45.52I
140235
425,360
Balance at I
J*n¥ary
2•23
Balance JI
TrAMsfers 31 Dece￿ber
2•23
UDreslricted fund
General
205.538
109,253
102,412
12.848
225,227
Restritted fund
Hall and community centre proieet
Sp￿la1 n¢¢ds
226.857
12,848
32.011
2.250
194,846
2250
(12.848)
239.705
50
34261
194.846
Total fu#ds
445243
111.50)
136.673
420.073
Page 18

Dorchester YMCA CIO
known 4$ Dorchester YMCA
Noto% to the Finydncial St%terneDts for the Year Ended 31 December 2024 (continued)
17 Analysis ofnel a55ets f¥nds
Total fund5 at
31 Derernber
2024
futtds
Ceneral
Re51rirted
funds
Tangible fixed assets
Currrnl as5¢ts
Curreni liabilities
11.048
85,568
127.988)
356.732
367.780
85.568
(27,988)
Totsl asseis
68.628
356,732
425,360
Unrestrieled
fund5
GeDerAI
Total fund5 4t
JI Detembèr
2023
Re5tritted
fllnd5
Tan8ible fixed a55d5
Curreni assets
CuTr¢Ni liabililics
13.315
54.657
(32.030)
384.132
397,447
54.657
32.030)
Total net Jsset5
35.942
384.132
420,074
Page 19