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2025-03-31-accounts

SHIRE HALL (DORCHESTER) TRUST

REGISTERED CHARITABLE INCORPORATED ORGANISATION NUMBER: 1163252

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NORTHOVER ACCOUNTANTS LLP HARTMEAD HARTFOOT LANE MELCOMBE BINGHAM DORCHESTER DORSET

SHIRE HALL (DORCHESTER) TRUST

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS PAGE
Trustees' Report 3-7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Financial Statements 12-18

SHIRE HALL (DORCHESTER) TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements of the Trust for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charitable Incorporated Organisation's constitution dated 21 August 2015, the Charities Act 2011 and 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 published on 16 July 2014.

OBJECTIVES AND ACTIVITIES

Objectives and activities for the public benefit

The Trust was created for the purpose of the management of the Shire Hall in Dorchester as a visitorbased attraction, with educational outreach based on the history of the building.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

During the year 2024 - 2025, Shire Hall operated as a Museum and visitor attraction.

The Trust would like to thank the Museum Director and all the staff and volunteers for all their work during what remains one of the most difficult periods for the cultural and museum sector. The difficulties faced across the sector have continued to significantly affect Shire Hall, and we are grateful for the unwavering efforts of our whole team in working hard to secure the museum's future.

During the year, we achieved the following:

Visitor numbers

 Shire Hall has welcomed a total of 9,812 visitors to the museum, including 4,954 museum visitors, of which 3,894 were paying visitors (23/24: 11,606).

Learning activities

1,341 children and adults have participated in life-long learning activities. (23/24: 1,810)

Public events

 3,517 people have attended private and public events at Shire Hall Museum (23/24: 6,499).

3

SHIRE HALL (DORCHESTER) TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Financial position

Grants and donations of £30,473 were received or recognised in-year (2024: £41,062). This was applied to the management of the CIO, the running of the Museum and the running of various activity plans.

The Trust is grateful to the following donors for their invaluable support:

----- Start of picture text -----
Donor Funding Purpose
provided
£
Dorset Council 17,784 S106 grant
Alice Ellen Cooper-Dean 3,000 Grant for core costs
Foundation
----- End of picture text -----

Charitable activities (income relating to admissions to the Shire Hall, and to learning activities) generated £30,746 of income (2024: £48,345). Other trading and non-trading activities (income relating to the Museum shop, café, venue hire, events and rental from the flats), generated £165,488 (2024: £200,136). This gave total income for the year of £227,773 (2024: £291,923).

Expenditure on raising funds (costs relating to the running of the shop and café) totalled £150,032 (2024: £168,079). Expenditure on charitable activities (relating to admissions, educational activities and the development of the Shire Hall and Trust) totalled £216,924 (2024: £228,955). Expenditure on other activities (relating to events, venue hire and the flats) totalled £9,218 (2024: £16,087).

The total deficit for the year was £148,454 (2024: deficit of £121,198). When added to opening reserves, this gives total year-end reserves of £47,485 (2024: £195,939). This comprises restricted funds of £185,034 (comprising the remainder of the 25-year maintenance grant provided by West Dorset District Council and the Dorset Council s106 grant), and an unrestricted general reserve deficit of £200,021, and designated funds of £62,469 (relating to the property sinking fund, and an earmarked reserve for future exhibition funding). In the year to 31 March 2024, these had balances of £176,818, -£41,865 and £60,986 respectively.

4

SHIRE HALL (DORCHESTER) TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Going concern

Despite every possible reduction made to the charity’s expenditure, Shire Hall has shared in the difficulties faced by museums nationally: rising operational costs, increased taxation, reduced visitor numbers, and growing competition. Its financial situation raises material concerns that Shire Hall does not remain a going concern.

Consequently, the trust has and continues to take significant steps to ensure Shire Hall's viability.

From their appointment in May 2024, the new Director reviewed the trust’s financial position and renegotiated Shire Hall’s contracts with external providers. In August 2024, the difficult but necessary decision was made to implement an organisational restructure to reduce the level of staffing and museum overheads. Through careful planning the museum has continued to operate with a reduced staff team, strengthening partnerships and developing a new events programme with local community groups, musicians and artists, and regional and national organisations. In 2025, educational engagement increased, with school groups returning to the museum for facilitated sessions.

With the support of key partners and stakeholders, including Dorset Council, the trust has undertaken a process of professional consultation (from Autumn 2024) to consider new operating models to ensure a sustainable future for Shire Hall. In 2025-2026, with the generous support of the National Lottery Heritage Fund, the trust is now developing these plans to secure Shire Hall as a public heritage site and the important role it plays in and for its communities.

Trustees and trust staff continue to review Shire Hall's financial situation at regular monthly and quarterly meetings to ensure its viability and that it meets its responsibilities to all its stakeholders and its charitable purposes.

The trust would like to express its utmost thanks to the staff and volunteers, partners and stakeholders, and the wider community for their continued support.

Risk management

The major risks that the CIO is exposed to have been identified and reviewed by the trustees and procedures established to manage this risk.

Reserves policy

The Reserves Policy is to ensure that there remains sufficient funds to support the planned long-term maintenance of the Grade 1 Listed building for the original term of the lease (25 Years), and to build reserves for unforeseen circumstances.

The Trust has agreed that, should circumstances result in not achieving an annual surplus that the temporary use of main reserve will be used to prevent self-imposed closure on the condition that it is considered that the prospect of improvement is possible.

Other grants which are donated for specific purposes will be held in earmarked restricted funds until the monies have been applied in accordance with the grant terms and conditions.

5

SHIRE HALL (DORCHESTER) TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trust is a Charitable Incorporated Organisation, constituted under a Constitution and is a registered charity number 1163252.

The Trusts meets on a quarterly basis. Meetings are run in accordance with the Constitution, with a written agenda and reports sent to the Trustees in advance of the meeting. Where necessary, reports include recommendations from the report's author. Recommendations are debated and resolved as amended if necessary.

The quorum for meetings is the higher of two Trustees, or one third of the total number of Trustees in office.

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees :

Dr Rose Wallis (Chairman) Trevor Hedger (Vice Chairman; resigned August 2024) Thomas de Wit Ian Gosling Ines Lage Cllr Mary Penfold (Resigned September 2024) David Upshall (Resigned August 2025)

Induction and training of trustees

An existing Trustee advises newly appointed trustees of their duties, powers and roles. Training is offered on a need basis.

Director

Virginia Smith

Principal Office

Address: Shire Hall Historic Courthouse, High West Street, Dorchester, Dorset DT1 1UY Charity Number: 1163252

External Examiners

Northover Accountants LLP, Hartmead, Hartfoot Lane, Melcombe Bingham, Dorchester, DT2 7PF

6

SHIRE HALL (DORCHESTER) TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ RESPONSIBILITES IN RELATION TO THE FINANCIAL STATEMENTS

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

29-01-2026 Approved by the trustees on and signed on their behalf by:

Signed: Name Dr Rose Wallis (Chairman)

7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHIRE HALL (DORCHESTER) TRUST CHARITABLE INCORPORATED ORGANISATION ('THE CIO')

I report on the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable 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 as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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.

Signed: Name: Emma Northover MAAT CTA ATT Association of Accounting Technicians Address: Hartmead, Hartfoot Lane, Melcombe Bingham, Dorchester, DT2 7PF Date: 29-01-2026

8

SHIRE HALL (DORCHESTER) TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MARCH 2025

Note Unrestricted
Funds		 Restricted Funds Total funds
2025		 Total funds
2024
£ £ £ £
Income and endowments from:
Grants and donations 2 9,689 20,784 30,473 41,062
Charitable activities 3 30,746 0 30,746 48,345
Other trading activities 4 165,488 0 165,488 200,136
Investments 236 829 1,065 2,380
Total income 206,159 21,613 227,772 291,923
Expenditure on:
Raising funds 5 150,084 0 150,084 168,079
Charitable activities 6 209,748 7,176 216,924 228,955
Other 2,997 6,221 9,218 16,087
Total expenditure 362,829 13,397 376,226 413,121
Net gains/(losses) on investments 0 0 0 0
Net income/(expenditure) (156,670) 8,216 (148,454) (121,198)
Transfers between funds 0 0 0 0
Other recognised gains/(losses) 0 0 0 0
Net movement in funds (156,670) 8,216 (148,454) (121,198)
Reconciliation of funds:
Total Funds brought forward 19,121 176,818 195,939 317,137
Total Funds carried forward (137,549) 185,034 47,485 195,939

9

SHIRE HALL (DORCHESTER) TRUST

BALANCE SHEET AS AT 31 MARCH 2024

Note
Fixed assets
9
Plant and machinery
Fixtures, fittings and equipment
Total fixed assets
Current assets
Debtors and prepayments
10
Stock
Cash at bank and in hand
Total current assets
Liabilities
Creditors: Amounts falling due within one year
11
Net current assets or liabilities
Creditors: Amounts falling after more than one year
12
Total assets less current liabilites
The funds of the charity:
13
Unrestricted funds
Designated funds
Total Unrestricted funds
Restricted funds
Total charity funds
The notes at pages 12 to 19 form part of these accounts.		 Unrestricted Funds
Restricted Funds
Total funds 2025
£
£
£
217
0
217
1,166
0
1,166
1,383
0
1,383
11,513
0
11,513
22,842
0
22,842
(144,878)
185,034
40,156
(110,523)
185,034
74,511
(28,409)
0
(28,409)
(138,932)
185,034
46,102
0
0
0
(137,549)
185,034
47,485
(200,021)
0
(200,021)
62,472
0
62,472
(137,549)
0
(137,549)
0
185,034
185,034
(137,549)
185,034
47,485
0.00
0.00
0.00
diff to P&L
0
out of bal
0		 Total funds 2024
£
333
2,335
2,668
6,986
38,717
175,500
221,203
(27,932)
193,272
0
195,939
(41,865)
60,987
19,121
176,818
195,939

Approved by the Trustees on and signed on their behalf by:29-01-2026

Dr Rose Wallis (Chairman)

10

SHIRE HALL (DORCHESTER) TRUST

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDING 31 MARCH 2024

£
Cash flow from operating activities
Net movement in funds for the period
Adjustments to cash flows from non-cash items
Depreciation and amortisation
Unrealised gain on investment
Finance income
Working capital adjustments
Decrease / (increase) in stock
Decrease / (increase) in debtors
(Decrease) / increase in creditors
Net cash used in operating activities
Cash flows from investing activities
Interest from investments
0
Purchase of property, plant and equipment
(52)
Purchase of investments
0
Net cash provided by investing activities
Change in cash and cash equivalents in the period
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period		 2025
£
(148,454)
1,337
(147,117)
15,875
(4,527)
477
(135,292)
(52)
(135,344)
175,500
40,156		 £
0
(254)
0		 2024
£
(121,198)
1,992
(119,206)
2,740
(911)
(23,574)
(140,952)
(253)
(141,205)
316,705
175,500

11

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

1 Accounting Policies

a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are material uncertainties about the Trust’s ability to continue as a going concern as disclosed in detail in the Trustees' Report.

b) Funds structure

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific artistic projects being undertaken by the Trust.

c) Income recognition

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.

Donations are recognised when the Trust has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Income from grants, relating to charitable activities are included in full in the Statement of Financial Activities when receivable and in the period to which they relate. Grants are deferred when the monies have been received in advance of the period to which they relate. Where funds have not been received in a specified period, these funds will be placed in an earmarked reserve and recognised in the period to which they relate. Where grants received have conditions or restrictions as to their use attached the income is recognised as restricted income funds. Where no such conditions or restrictions exist grants received are recognised as unrestricted income.

Income from services are amounts received for carrying out the charitable activities of the charity, such as the provision of educational programmes and resources, and amounts are included in full in the Statement of Financial Activities when receivable. Where funds have not been received in a specified period, they are accrued in debtors and recognised in the period to which they relate. Where such income is received in advance it is deferred to the period to which it relates.

Trading income relates to income from the sale of goods in the Trust's shop and café.

Investment income is represented by interest on funds held on deposit. It is included in the Statement of Financial Activities when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank.

12

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

d) Expenditure recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

Expenditure is classified under the following activity headings:

e) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

f) Allocation of overhead and support costs

Overhead and support costs have been allocated between charitable activities and governance. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit or external examination and legal fees together with an apportionment of overhead and support costs.

g) Operating lease

The charity leases the Shire Hall from Dorset Council (formerly West Dorset District Council). The lease was signed on 23 February 2018. The lease is a full repairing one, running for a twenty-five year period. The annual rental is a peppercorn.

h) Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination.

i) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

13

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

j) Tangible fixed assets

Where fixed assets are purchased, they are stated at their purchase cost plus any incidental expenses of acquisition, less depreciation. Where fixed assets are donated, they are stated at their estimated market value on acquisition, less depreciation. Depreciation is charged in respect of fixed assets at an amount that will write the value of the asset down over its useful economic life.

Plant & machinery 20% - 33% straight line Fixtures, fittings and equipment 20% - 33% straight line

The Shire Hall itself remains the asset of Dorset Council (formerly West Dorset District Council, up to 31st March 2019), and its value, and any grant funding administered directly by the Council on the renovation of the building, is disclosed in that entity's accounts.

k) Stock

Stock is included at the lower of cost or net realisable value.

l) Debtors

Debtors are measured at their recoverable amounts.

m) Cash at bank and in hand

Cash at bank and in hand consists entirely of cash balances held with the Trust's bankers, in addition to any floats and petty cash used by the Trust.

n) Creditors

Creditors are measured at the amount required to settle the liability.

o) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

p) Pensions

The Trust operates a NEST defined contribution pension scheme and makes contributions in accordance with the levels set by the Government. In 2024/25, the employee contribution was 5% of pensionable pay, and the employer contribution was 3% of pensionable pay.

2 Income from donations and legacies

Donations and gifts
Grants		 Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
£
£
£
£
6,528
0
6,528
11,187
3,161
20,784
23,945
29,874
9,689
20,784
30,473
41,062

See note 13 for details of the restricted funds.

14

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

3 Income from charitable activites

Gross income from admission charges
Income from learning activities		 Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
£
£
£
£
27,708
0
27,708
38,545
3,038
0
3,038
9,800
30,746
0
30,746
48,345

4 Income from other trading activities

Sales of goods
Events income
Income from café
Flat rental income
Expenditure on raising funds
Trading costs - café
Trading costs - retail activities		 Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
£
£
£
£
22,912
0
22,912
30,201
41,659
0
41,659
42,037
81,298
0
81,298
109,083
19,619
0
19,619
18,815
165,488
0
165,488
200,136
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
£
£
£
£
120,161
0
120,161
132,498
29,923
0
29,923
35,580
150,084
0
150,084
168,079

5 Expenditure on raising funds

6 Expenditure on charitable activities

Management
Admissions
Learning activities
Development plan
Depreciation
Accountancy		 Unrestricted
Funds
Restricted
Fund
Total Funds
2025
Total Funds
2024
£
£
£
£
119,608
0
119,608
110,723
38,260
3,000
41,260
62,559
39,380
0
39,380
37,977
10,264
4,176
14,440
15,419
1,336
0
1,336
1,993
900
0
900
283
209,748
7,176
216,924
228,955

15

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

7 Net (expenditure)/income for the period

This is stated after charging:
Depreciation
Accountancy charges
Independent examination services
Accountancy services
Emoluments
Analysis of staff costs, and the cost of key management personnel
Staff costs
Gross wages, salaries and benefits in kind
Employer's National Insurance costs
Pension costs
Average number of employees		 2025
2024
£
£
1,337
1,992
300
300
600
200
2025
2024
227,626
235,471
9,686
10,952
3,404
4,005
240,716
250,428
16.1
15.1

8 Emoluments

No employees had employee benefits in excess of £60,000 (2023: nil).

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

The key management personnel of the charity, comprise the trustees and the Managing Director. The total employee benefits of the key management personnel of the Charity was £40,070 (2024: £37,985).

9 Tangible fixed assets

Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 31 March 2024		 Plant &
machinery
Fixtures,
fittings and
equipment
Total
£
£
£
127,980
16,782
144,762
0
52
52
127,980
16,834
144,814
127,647
14,447
142,094
116
1,221
1,337
127,763
15,668
143,431
217
1,166
1,383
333
2,335
2,668

16

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

10 Analysis of current assets

Analysis of current assets
Trade debtors
Other debtors
Prepayments
Analysis of current liabilities
Trade creditors
Other creditors
Loan from Dorset Council
Accruals
Other tax and social security
VAT
Analysis of long term liabilities		 2025
2024
£
£
1,712
4,451
0
0
9,801
2,535
11,513
6,986
2025
2024
£
£
13,030
7,759
426
832
3,605
6,180
7,486
7,617
2,282
3,965
1,580
1,579
28,409
27,932
2025
2024
£
£
0
0

11 Analysis of current liabilities

12 Analysis of long term liabilities

17

SHIRE HALL (DORCHESTER) TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS

13 Analysis of charitable funds

Fund name
Unrestricted funds
(a)
General fund
(b)
Designated: building
reserve
(c)
Exhibition Reserve
Restricted funds
(d)
Capital reserve
(e)
Alice Ellen Cooper-
Dean Foundation
(f)
Dorset Council s106
Total funds		 Fund
balances
brought
forward
Income
Expenditure
Transfer
to/(from)
reserves
Fund
balances
carried
forward
£
£
£
£
£
(41,865)
205,923
(364,079)
0
(200,021)
20,261
226
0
0
20,487
40,725
10
1,250
0
41,985
19,121
206,159
(362,829)
0
(137,549)
176,818
829
(4,176)
0
173,471
(0)
3,000
(3,000)
0
(0)
0
17,784
(6,221)
0
11,563
176,818
21,613
(13,397)
0
185,034
195,939
227,772
(376,226)
0
47,485

(a) The unrestricted funds are available to be spent for any purposes of the charity.

(b) The designated reserve is a sinking fund for building repairs and maintenance.

(c) The Exhibition Reserve relates to monies ring-fenced for exhibitions due to happen in future financial years.

(d) The restricted funds relating to capital works comprised an initial grant of £205,000 from West Dorset District Council to cover 25 years of capital works maintenance less funds expended to date.

(e) The Alice Ellen Cooper-Dean Foundation funds were provided to support the charity with its core costs.

(f) The Dorset Council s106 grant funds were provided to fund a temporary exhibitions programme.

14 Analysis of net assets between funds

Current assets
Creditors due within one year		 Unrestricted
Funds
Restricted
Fund
Total Funds
2025
Total Funds
2024
£
£
£
£
(110,523)
185,034
74,511
221,203
(28,409)
0
(28,409)
(27,932)
(138,932)
185,034
46,102
193,272

15 Related Party Transactions

There were no transactions with related parties (2024: none). No Trustees were paid any expenses (2024: none).

There have been no other related party transactions in the reporting period that require disclosure. None of the Trustees have been paid any remuneration of received any other benefits from an employment with the charity or a related entity.

18

REF. NUMBER
MQZ8X-YEM7X-WNZME-VVTT6
DOCUMENT COMPLETED BY ALL PARTIES ON
29 JAN 2026 17:17:15
UTC
SIGNER
TIMESTAMP
SIGNATURE
EMMA NORTHOVER
EMAIL
EMMA@NORTHOVERACCOUNTANTS.CO.UK
SENT
29 JAN 2026 16:39:07
VIEWED
29 JAN 2026 16:40:39
SIGNED
29 JAN 2026 16:40:52
IP ADDRESS
138.124.163.116
LOCATION
DORCHESTER, UNITED KINGDOM
ROSE WALLIS
EMAIL
ROSE2.WALLIS@UWE.AC.UK
SENT
29 JAN 2026 16:39:07
VIEWED
29 JAN 2026 17:16:37
SHARED VIA
LINK
SIGNED
29 JAN 2026 17:17:15
IP ADDRESS
81.155.180.108
LOCATION
BRISTOL, UNITED KINGDOM

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