Charity Registration No. 1166798 POOLE WASTE NOT WANT NOT ANNUAL REPORT AND UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 BUSINESS ADVISORS &AeCOVPITANTS Waverley House 115-119 Holdenhurst Road Bournemouih Dorset BH8 8DY POOLE WASTE NOT WANT NOT CONTENTS Page Charily inlormarion Trustee5' report Independent Exarniner's report Statement of financial activities Statement of financial position Notes to the financial statements 10-23 POOLE WASTE NOTWANT NOT CHARITY INFORMATION Trustees N Roscoe N Campbell J 51ater Neil Dawson (Appointed 28 April 20251 (Appointed 6 October 20251 (Appointed 6 October 20251 Gerald Pawsey Sue Pawsey Charity number 1166798 Principal address 70 High Sireet Poole Dorsei BH15 IDA Independent examiner TC Group Waverley House 115-119 Holdenhur5t Road BoL*rnemouth Dorset BH8 8DY POOLE WASTE NOTWANT NOT TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2026 The trustees present thcir annual reporl and financial statement5 for the year ended 31 March 2026. The financial statements have been prepared in 3ccord3nce with ihe accounting policies Set out in note I to the finatTrcial statements and comply with tho charily's Eovernine document, Ihe Charities Act 2011 and "Accounling and Reporling by Charities.. Statement ol Recommende(I Practice applicable 10 charilies preparing iheir accounts in 3ccordante with the Financial Reporting Standard applicable in the VK and Repvblic of Ireland IFRS 1021" leflective I january 20191. Objectives and activities Poole W35te Nol Want Not rung a community shop ihal is intended to alleviate food poverly, experienced by individuols and families, by providing nutritious food in Poole and its surfounding areas, giving them a sale place to come for advice and meet and make friends. This includes people in ￿orlY paid employment, in dobt, or with insullicieni benefits. We review oui aims. objectives and activities each year. This review looks at what we have achieved alld the outcomes of our work in the previoLSS 12 months. The review helps us ensure our aims, objectives and activities remain focused on our stated purposes. We have refeired to the guidance contained in the Charily Commission's general guidance on public benefit when reviewii)g our aim and objectivos and in planning our future èctivities. In partictjlar. the trustees consider how planned activities will contribute to the aims and obioctives they have set. Public benefit The charity operates the shop for the public benefit. with goods being exchanged fof donations, enabling individuals and 13milies. willi insuflicieni disposable income. to access nuliitious, fresh food. Within our shop, we run a well-being hub that promoles inclusion and providos welfare checks. Additionally, we offer support by connecting tiiembers with our partners. BCP Housing. Aits 435, and The Wardrobe Foundation, inclLJding our weekly drop-ins with the energy advise team from Citiiens Adwte. Jobcentre Plus. and Access Wellbeing, Poole. Other information is available in slore. in the form ol menu advice. (planning weekly meals on a budget) with nutrition guidance, and cooking demonstrations to encourage families to iry new things (using enorgy saving equipment). Through donations and granls. we were able io provide our members with eqiiipment to reduce energy bills, such as 3ir-Iryers and soup kotilos. and free crisis parcels. Ment31 wellbeing checks are also Iindertaken by our trained mental health first-aider. The cha¥ity also provides advice and support, help filling in forms. for cx3mple, Household support and Universal Credtt journals, due to no access to computer5 or finding it daunting to go to the library to ask foi help. For our volunteers, we provide training to increase wc>rk skills and overcome lack ol confidence or qualifications, lowering barrieis to employment, aid return to the workplaco and to feel valued and a part ol tho community. Our real-world. on-the-job tfaining helps lead lo job trials ￿n Tesco, a local sweet shop, and a restaurant. The trustee5 ionlirm Ihal Ihey have complied iiiiih the requirements ol section 17 01 the Charities Act 2011 to have diie regard to the public benefit gL*idance published by the Charity Commission lor Englènd and Wales. POOLE WASTE NOT WANT NOT TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Achievements and performance Significont activities ond ochievement5 ogoinst objectives Summary Over the past 12 months. 46 volunteers have given 6.729 shop hours and 905 driving hours, and 622 event volunteering hour514 businesses gave volunteering hours) 12 volunieers joined our training programme. We have 28 active volunteers working to an agroed rola. The way we collect data is now automated and more accurate than in previoLJS years. eliminating human erior, double counting. and ensuring the removal ol expired membership5. In the year April 2025 to March 2026 Poole Wasle Not Want Not liad active membership 01424, and supported an average of over 29212025.. 2881 households per month. broken down as lollows12025 figures in brackets).. Adults 1,03319821 Children 55715001 Families 35213121 Couples 871831 Singles 27012561 Over 654 631621 Crisis parce15 80618861 Two of our volunteers gained employment. Our team ol volunteers contribute on average 4 hours with some who give up to 25 hours per week. The charity goes from strength to strength. conlinuing to serve the local comrnunity. There has been a reduction in the amount ol food donated by local supermarkets diie to supply chain difficulties across the sEctor and by the changes lo food labelling allowing for fresh goods to be left on the supermarket Shelves for longer. This h35 re%ulted in increased use ol charity funds to buy items of stock for the Shop to sell to our members at vastly reduced price5. Ouring the year we had 12.747 member visits. helping lo feed (wer 292 lon averagel households per month, providing 3 53fe. clean and dignified experience. We continue to be proud of the role we play in the communrty as a social hub foi local disadvantaged people where they can find signposts to other relevant serviie5, iJ5e our regular drop-in sessions for legal and financial adviie and enjoy a hot meal. Our team of slaff and volunleefs are always available to lend a helping hand and sympathetic ear. Whilst our shop is lor ihe benefit of our members on￿. our coffee shop is open to all and to support community engagement and highlight awarene55 01 our most deprived In Poole. Anyone feeling vulnerable can come In knokijing there will always be someone to talk to. We continue to support 56 Ukr3inian families giving them a place to feel part of our community by fostering cultural exchanges. We strengthen voliinteer engagemenl encouraging team%vork. soft skills. and most importantly a feeling of being part of soniething. By pronioting professional development programs to kick start 3 POSltive ch3nge. by doveloping self- confidence and providing training in a real working environment, has given four volunteers new skills to reacl) their goal ol part-time employment. We have students Ifom Bournemouih & Poole College on work placement who 3ie gaining valuable skills and practical experiente for their Occupational Thefapy course. We currently support over 292 households per month - 1.033 Adulrs and 557 Children. Every member has a membership card ivhich 15 5t3nned at the checkoul of each visit. thus allowing us to analyse the effectiveness and reach of the charity. POOLE WASTE NOT WANT NOT TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Community Impact and Food Support= 2025126 Highlights As ive reflect on 2025126. it has been 3 year ol growth, partnership. and renewed purpose. Together, we have strengthened our vision and deepened our commilment to supporting individuals and families tlirougl) increasingly challenging time5. We are incredibly proud of ihe resilienie. compassion. and dedication of OLJr committed team ol staff and volunteers. As the cosi-of-living crisis continue5 to affect many people those In work demand for our support Ilas grown. We ale far more than a Social supermarket. we are a lifeline, helping people regain control of their finances. build ionlidence, and move forward with dignity. Alongside providing allordable food. we placed a strong focijs on wellbeing and corbnection. From sharing hot mea15 and Easter hampers to wellbeing walks. fainily tiips, and inilusive Communiiy activities. we created opportunities for joy, belonging, and lasting memories. We welcomed three new trustees. strengthening our governance with valuable knowledge and experience. We enhanced our operational capacity through a new evening driver for %Lirp1iis food iollections and built strong parlneFships across our community_ Securing vital funding has enabled u5 to extend our reaih and respond ivhen support is needed m051. As we approach our tenth year as a charity, we do so with pride and confidence. Behind every slatistic is a per50n, a family, and a moment where dignity. kindness, and hope truly mattered. We have Supported a total of 688 households this veèr, leading to 12,747 vi%its. Currently, there are 424 active households positively impacting 1.033 adul15 and 557 children. This effort is Irucial In reducing food insecurity and ensuring ihal every individual, especi311y children, has access to nutritious meals. Alongside food. we provide emotior>al and practical supporl. including wellbeing activities. community mea15, and opportunitie% io learn new skills. We work closely with partners stjch as Cbtiien5 Ad￿1(e. Ridgewater Energy, Wessex Water, Jobcentre Plus. local Wellbeing Hub, arkd commun%ty organisations to olfei wiaparound support that addresses the wider causes ol hardship. including debt. Fuel poverty. loneliness. and poor mental health. Impact on the Environniont we take great pride in supporlinE Sustainability alongside people. Our reusable shopping bag5. filled with treats at Christma5. are now being used daily by Thenibers when shopping in our soci41 siipermarket helping to reduce reliance on single-use carrier bags. In partnership with Win on Waste and Circular11. we broughi our recyclinÉ journey to life by creating a communitv bench made from over 85.000 recycled boltle tops. The bench now sits outSTde our shop, offering a shared Space for the community while acting as a visible reminder ol how small actions £an create lasting environmental change. Our drivors gathered 56 tonnes ol surpltjs food from supermarkets. elfectively reducing food waste while providing food lor those In need. Farmers collected 3,009 crates of Icx)d that were considered un5Ult3ble for humèn consumption, contributing to ihe reduction ol landfill waste. Parinerships we were deliglited to be the Pirate% ol Poole Charity Partner, bringing creativity, lun, and community spirit to our fundraising. Two ol our voILinteers also joined the Poverty Truth Commission. ensuring lived experience 15 heard and shaping real change in our community. Partnership working continues io srrengthen our reach and impact. We Colla￿rate with Bournemouth University. lighthouse, Poole, The Gale Fourbdation, Ryvita. Rubicon. and Rossi International, whose support and donations help deliver cooking workshop5. healthy eating se55ions, and inclusive community activity. We were pleased to play a small part in Channol 5,5 Rich House. Poor House. filmed at PWNWN and due io air in 2026. Tho programmp highlights the realities ol food poverty and the value of cofflmunity support. We Wofked with Cornerstone Patch, Ryvita, Talbot Village Trust, Dolphin Centre. and local wellbeing o¥garblS3tions to strengthen food access, SLlStain3bility, and community engagement. Our regular drop-in sesssons continue to provide vilal advice, signposting. and one-lo-one support, ensuring people reieive Ihe righl help at the iiEhi time and reinforcing all partnership work. POOLE WASTE NOT WANT NOT TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Our CEO is an active member of the BCP A2F Steerin8 Group, working alongside other partners to exchange knowledge and resources. PWNWN h35 enjoyed a vibrant and inspiriiig partnership with Bournemouth Universitv, working closely with students rnotivated by social justice. lood poverty. and creativo solutions to communitv challenge5. Wilh the support of the Digilal Engagement Creative at T3lbot Village Trust, this collaboration has strengthened our digital engagement. exp3nded our reach. and Irealed valuable learning opportunities Icir both stu(lenls and our team. Acr0$5 Poole, we're often asked.. What's the difference? Foodbanks. pantiies and social supertnafkets each play a distinct role. working together to ensure people gei the right support at the right time. Foodbanks provide emergency relief. pantries offer low-cost choice and dignity. ènd social supermarkets stretch budgets while supporting independence. By collaborating with Poole Food Bank. Poolo Pantry and loial wellboing hub5. we help our iommunity move from crisis to stability from reliance 10 resilience. Training.. we supported 46 invaluable volunteers. with 28 currently active. They follow a rota that balances work and flexibility, contributing their knowledge to effectively run our setvice. Key Outcomes and Sypport Provided: Our coffee shop developed into a lamily wellbeing hub, offering a warm, Inclusive space full ol13ughter, learning, and togetherness. For many familie5, this was their only opportunity to enjoy a low-10st day out and creato positive rnemories together in a safe and welcoming environment. Family activities included= Fland5.on cooking ivorkshops for families. plant-based recipe sessions and healthy eating demonstrations, and nLJtrition talks supporting informed food choices Inclusive fafflily day trips to the Oceanarium and Brownsea Island, led by our volunteers. promoting confidence. independence, and shared experiences. Food & Nourishment.. 43 free nutritious meals serve(I 72 three-course celebralofy lunches 681 crisis food parce15 42 emergeniy food bags IOOS ol bags ol fresh fruit & vegetables Families & Children.. 40+ School Ljnilorms provided 140 Christmas hamper5 packed I,OOO+ Toys & gilt5 wrapped 130 joints of meat shared 60 Easter hampers. 155 Easter eggs 60 joints of meat Health, Energy & Financial Support.. 36 Ilome5 Supported with energy advice & equipment 13 Household SLipport Fund forms completed 30 Worm pack5, 49 coats & 30 snuggle blanket5 provided 36 multi-cookers, SOLIP kettles & smoothie makers distributed 14 Debt and council tax support & enorgy rcfe¥rals Community & IV?Ilbeing". 48 Cooking & wellbeing ivorkshops 75 Family trips, 50 paniomime tickeis &15 community days out 56 Tonne% ol surplus food collected Saved from13nillill 22 Requests Successfully Approvod to Support Our Members.. Coiincil Tax Arrears, White Goods Carpets. Shopping Irolley. Floover POOLE WASTE NOT WANT NOT TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Financial review Going concern The charity show5 a surplus of £48.055 12025.. E93,8371 for the linaDiial year. The ma'ority ol rhe charity's conimitments (rental and 531ariesl are ILinded by restricted funds and there is little In the way of committed unrestricted expendirure. For these reasons, the Truslees consider the Ihaiitya going concein. Reserves policy At the year end the charity has £320,46912025.. £263,4941 in cash reseNes and held free reserves of E262,61C> 12025- £207,3111. The charity defines free reserves as unrestricted funds less fixed assets. The Trustees have considered what would constitute reasonable r&serves and noted that the only commitrnent to future expenditure is annual rental of the shop at £IS,000 and monthly staff salaries. The Trustees endeavour to ensure sufficient reserve5 In the year enabling them to rneet their commitments 3nd are currently receiving funding to covei the rental ol the shop. Siructurel governance and management The charity is CIO and is Dound by i.s constitution. last amended on 4 March 2016. The trustees who served dLJring the year and up to the date of signatvre olthe f inancial statementg were.. N Rogcoe N Campbell Neil D3wson (Appointed 28 April 20iil IAppointed 6 October 20251 IAppointed 6 October 20251 Gerald Pawsey Sue Pawsey Recruitment and oppoirttment of trustees Trustees are appoinred for a term of 3 years by a resolution passed at a properly convened meeting of the charity tru5tee5. Trustees are selecred lor appointmenl based on the skills. kr.owledge and experience needed for the effective adwinistratiorb of thE Charitable In£orpor3red Organisation. The trustees, re uort vial?pproved by the Board of Trustees_ J Slater Trustee 03te'. POOLE WASTE NOT WANT NOT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF POOLE WASTE NOT WANT NOT I report to the trustees on my examination of the financial staterllents ol Poole Waste Not W3nt Not Iihe charity) for the year ended 31 March 2026. Responsibilities and basis of report A5 the trustees ol the Iharity you are responsible lor the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination ol the charity's financial slatements cèrried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charitv Commission under section 14515llbl tsf the 2011 Act. Independent examiner's statement since the charity's gross Income exceeded £250.000 your examiner must be a member of 3 body listed in section 145 01 the 2011 Act. I confirm that l am qualified to undertake the examination because l am a mèmber of thÈ Institute of Chartered Accountants in England and Wales, which 15 one of the listed bodie5. I have completed my examination. I confirm that no matters have come to my aitention in connectic)n with the examination giving me cause to believe that in any material respecl.. accountiiig records were not kept in respect ol tb.e charity as required by section 130 01 the 2011 Act.. or the financi21 statements do not accord with those records- or the financi21 stateiwents do not comply with the applicable requiremÈnts concerning the form and content of acc(>unts set out in the Charities (Account5 and Report51 Regulalion5 2008 other than any requirement that the accovnis give a true ar.d lair view which Is not a matter considered 35 part ol an Independent examination. I liave no concerns and havo como acioss no other matters in connection with the exami-ation to whiih atLention should be drawn In this report in order to en2ble h proper understènding ol the financial 5taterneTrt5 to be re3ched. l M Rodd Bsc FCA FCCA TC Group Waverley House 115-119 Holdenhur5t Road Bournemoutli D015et BH8 80Y Datecl. .Z..fj. POOLE WASTE NOTWANT NOT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unrestricted Restrirted funds funds 2026 2026 Total Un￿st￿lCted Restricted funds funds 2025 2025 Total 2026 2025 Notes Income from: Donations and legacies Other trading activities Investments 27.927 156,434 5.831 223.187 251,L14 156,434 5,831 17.513 134,115 5,100 230.363 247,876 5,100 Total income 190.192 223.187 413.379 156.728 230,363 387,091 Expenditure on.. Raising fund5 Charitakile activities 92.165 51.555 92.165 273,159 62.426 42.531 62,426 230,828 221,604 188.297 Total expenditure 143.720 221,604 365.324 104,957 188,297 293,254 Net income 46,472 1,583 48.055 51,771 42,066 93,837 Transfers between funds 420 14201 16,984 116,9841 Net movement in funds io 46.892 1,163 48.055 68,755 25,082 93,837 Re£onciliation of funds: Funcl bJ1ances at l April 2025 236.891 64.746 301.637 168,136 39,664 207,800 Fund balan¢ès at 31 March 2026 283.783 65.909 349,692 236,891 64,746 301.637 The statement of finaniial activities includes all gains and losses recognised in the yeBr. All income and expenditLJre derive from continiiing activities. POOLE WASTE NOT WANT NOT STATEMENT OF FINANCIAI POSITION AS AT 31 MARCH 2026 2026 2025 Noies Fixed assets Property, plant and equipment 14 21.173 29,580 Currént assets Trade and other receivables Cash at bank and in hand 15 13,939 320.469 13.757 263,494 334.408 15.8891 277,251 15,1941 Current liabiliiies 16 Net current assets 328.519 272,057 Total assets less current liabilities 349.692 301,637 Thé funds of the charity Re5tricled Income funds Unresiricted funds Is 65,909 283.783 64,746 236,891 19 349.692 3DI,637 The fi atr7cial teme ts were approved by the Irustees on . I Slater Trustee POOLE WASTE NOT WANT NOT NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 3] MARCH 2026 Accounting policies Charity informatton Poole Waste Not Vlant Not is a registered CIO in the UK. The entity 15 for the public benefit and Is bound by it5 ionstitution. The principal acldress can be found on phge l of tliese statements. 1.1 Accounting convention The financial statemenrs have been prepared in accordance with the charily's governing document, the Charitie5 Act 2011. FRS 102 'The Financial Reporting Standard applicable in th.e UK and Republic of Irelancl" I'FRS 102,1 and the Charities SORP 'Accounting and Reporting by Charities-. Statement of Recommended Practice applicable to charit-.es preparing their accounts in accordance witl) the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective l January 20191. The charity is a Public &enefit Entity as defined by FRS 102. The financial statements aro prepared in sterling, which is the functional Currency of the charity. Monetarv amounts in these financial statements are rounded to the nearest £. The financial s-.atements have been piepared under the historical cost convention. The principal accounting policies adopred are set out below. 1.2 Going concern At the tllpie of approving the financial statements. the tiuslees h2ve a reasonable expectation that the charity has adequate resources to continue in operational exisrence lor the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in Freparing the financial statements. 1.3 Charitable funds Unrestricted funds are available lor use at the discrerion of the irustees in furtherance of their charitable objectives. Restricted funds are subject to specili: i0￿ditionS by donors or grantors a5 to how they may be used The purposes and uses of the restricted funds are set out in rhe notes to ihe financial sia:ements. 1.4 Income Income is recognised when the chaiity is legally entitled to li after any performance Conditions have been met. the amounts can be me8sured ieliably. and it is probable rhat incorne will be received. Cash donations are recognised 01) receipl. Othei donalions ar? recogn15ed once the charity has been notified ol the d.oTration. unless perfortTiJnce conditions require deferrJl of the amoiint. Incoii)e tax recoverable in relatioTr to dtsnaiions received under Gilt Aid or deeds ol covenant is recogn15ed at the tim? ol the doiiation. Legacies are recognised on receipt or otherwise il the charily h¢lS been notified of an impending distribution, the aniount is known, aiTrcl receipt is expected. If the 3mount IS iiot known. Ihe legacy is treated &?5 3 contingent asset. 10- POOLE WASTE NOT WANT NOT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Ac£ounting policies (Continued) Donated goods, facilities and services Goo(Is donated lor resale will be included at lair value. being the expected pr(Keeds from sales less the expected costs Of sèle. If it is practical io assess the faif value at re(eipt, It will be recognised In stock 3nd 'Incomo from oiher trading activiti?s'. Upon sale. the value of the siock will be charges against 'lncome from tradirig activities, and the proceeds will be recognised as 'lncome Iiorn other trading activities. Whore it is iinpractical to fair value the item5 due to the volume of low value Items they ivill not be recognised in the Iii)ancial statenients until they are sold. This income will be recognised within 'lncome frorn other trading Wliere the donJted good is a fixed asset it will be me3sured at lair value. unless It is Impractical to me35ure this reliably, in which case Ihe cost of the item to the donor will be used. The gain will bo recognised as income from donations and a corresponding amount will be included in the appropriate fixed asset category and depreciated over the useful econoffliclsfe in accoidance with the charity's accounting policv. 1.5 Expenditure Expo.nditLife is recognised once there is a legal or constructive obligation to transfer economic benefit to third party, it is probable that a Iransfer of economic beneli15 will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The cosis of each activity afe made up ol the tot31 ol direci costs and shdi gd costs, including support costs involved in undertaking edLh aclivily. Direct costs attributable to a single aclivity are allocated direclly to that aitivity. Shared c05t5 whith ionlribute to more than one activity and support costs which are not aitributable lo a single activily are apportioned between those activities on a basis consistent with the use of resources. Central stall costs are allocated on the basis ol time spent, and depreciation charges are allocated on the portion ol the a55et's use. 1.6 Properly, plant and equipment Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, nct ol depreciation and any impairment losses. Depreciation is recognised so as to write off ihe cost or valuation of assets less their re51du31 value5 over their useful lives on the following base5'. Fixtures and fitting5 Motoi vehicles 20% on cost 20QA on cost Thc gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value ol the assel. and is rocognised in the statement ol fin3￿(131 3Ciivities. 1.7 Impairment of non-current a5setS At oach reporting end date, the charity reviews ihe cairying amounts Df its 13ngible assets to determine whethor there Is any indication thai Ihose assets have suffered an impairment 105s. 11 any stich indication exists, tl)e recoverable amount ol the assel is eslimated ordei to determiTre the @xtent of the imp3irment loss lil anvl. POOLE WASTE NOT WANT NOT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting policies Icontinuedl 1.8 Cash and cash equivalent5 Cash and cash eqiiivalenls include cash in hand. deposits held al 1311 with banks, oiher short-term IiqLJid investments with original maturities ol three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12 'Other Financial Instruments Issves. of FRS 102 to all ol its linancial rnstrurnent5. Financi31 Instruments are recognised in the charily's balance sheet wherb Ihe charity becomes party to the ontractual provisions ol the inslrument. Financial asset5 and liabilities are offset. with the net amounis pre%ented in the finaniial statements, when Ihere is a legally enforceable right 10 set oll the fecognised amounl5 alld there is an intention to settle on net basis or to realise tlie asset and settle the113bilily simultaneously. Debtors Trade and other debtors are reiognised at the settlemenl amounl due after any trade discovnt ollered. Prepayments are valued at the amount prep3id net ol any trade discounts due. Creditors Creditors are reiognised where the charity has a present obligation iesultine from a past event that kvill probably result In the transfer of funds to a third party and the amount due to settle the obligation can be measiired or estimated reliably. Derecognition o inonciol Itobilities Financial li3bililies are derecognised when the charity's contractual obligation5 expire or are discharged or cancelled. I. 10 Employee beneftts Tl)e c05t ol any unused holiday entitlement Is recognised in the period in wl)ich the employee's services are receivod. Termination benefits are recognised immedialely a5 an expense when the charity Is demonstrablv conimilted to terminate the employment ol an employee oi to provido termination benefits. 1.11 Retirement benefits Payments to defined contribution reiiremeni benefit Schemes ère charged as an expense as they fall due. Change in accounting policy Prior year SOFA recla55ification Inconie catcgory heading5 have been amended in the SOFA from ihe prior year to better reflect the classification ol income ivithin ihe year. Grant income has been reclassified from Incomo Iroiii Charitable activilies, to Income from Donations and legacies to reflect Ihe laci Ihal the grants do noi have service level agreernenls 3llaLhed. There was no In)pact on over311 fund> ol the charily as a result ol this cliange. 12- POOLE WASTE NOT WANT hlOT NOTES TOTHE FINANCIALSTATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Critical accounting estimate5 and judgements In the application of the ch2rity's accounting policies. the trL]Stees are required to make judgements, estim3res and assumptions about the carrying mount ol assets and li3bilipies.hat are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results May differ from these estimates. The estimates and underlying assumptions are reviewed on ai) on8oing basis. Revisions to accounting estimates are recognised In the period in wh Ih the estimate is revised where the revision allects only that period, or in the period ol the revision and future periods where the revision allecis both current and lulure periods. Income from donations and legacies Unrestricted Restricted lund5 funds 2026 Total un￿5111C1ed Restricted funds funds 2025 2025 Total 2026 2026 2025 Donations and 8iftS Grants 11,167 16.760 11.167 239,947 12,732 4.781 12,732 235,144 223,187 230.363 27.927 223.187 251,114 17.513 230,363 247,876 Income from other trading activities Unrestrirted Unrestricted funds lund5 2026 2025 Cale income 16,560 139,574 300 Ll,332 122,692 91 Sliop income Other income Orher trading activities 156,434 134.LJ5 13 POOLE WASTE NOTWANT NOT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR fHS YEAR ENDED 31 MARCH 2026 Income from investments Unrestiicted Unrestricted funds funds Z026 2025 Interest receivable 5.831 5,100 Expenditure on raising funds Unrestricted Unre5tri¢ied funds funds 2026 2025 Trading costs Food purchases Other shop consumables 87,478 4,687 60,372 2,054 92,165 62,426 14- POOLE WASTE NOTWANT NOT NOTESTO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Expenditure on charitable aCiivitie5 Unrestricted Unrestricted funds funds 2026 2025 Direct costs Staff costs Depreciation and impairment Insurance 164,163 10,065 1.840 22.150 1.416 941 140.222 9,892 2.150 18,603 1.357 2,205 18,900 1,761 6,503 5,841 3,648 6,217 4,335 Postage and stationerv Advertising Rent and rate5 Volunteer expenses Repairs and maintenance Van costs Warehouse Seasonal activities Cash lor kid5 Members activities Gain/llossl on disposal of tangible fixed assets Sundries J9,099 3,009 10,553 9.621 4,901 8,310 3,447 2,580 12101 2,030 899 262.994 223,454 Share of support and governance costs (see note 9} Support Governance 6.985 3.180 4,284 3,090 273.159 230,828 Analysis by fund Unrestricted funds Restricted funds 51.555 221,604 42,531 188,297 273,159 230,828 POOLE WASTE NOT WANT NOT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Support costs allotated to artivities 2026 2025 Finance costs Staff costs 1,502 5,406 77 1,033 3,251 8ank ch3r8es Governance costs 3,180 3,090 10,165 7,374 Analysed between: Unrestricted lu.Ids 10,165 7,374 2026 2025 Governart¢e costs comprise.. Independent examinalion fees 3,180 3,090 3,180 3,090 10 Net movement in funds 2026 2025 The net movement in funds is stated after charging/lcreditingl- Fees payable for the independent exèmination of the charity's financial statement5 3,180 10,065 3,090 9,892 Depreciation of owned property. plant and equipment 11 Trustees None ol the triistees lor èi)y persons connecled with them) received any remuneration or benefits Iroin the charity during the year. For the year ended 31 March 2026, no tfLJStees were paid any expen5es12025.. £nill 16- POOLE WASTE NOT WANT NOT NOTESTO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 12 Employees The average monthly numbei of employees during ihe year was.. 2026 Number 2025 Number Head count Employment costs 2026 2025 Wages and salaries Social security costs Other pension cost5 153,980 7,398 2,785 132,780 4,979 2,463 164,163 140,2L2 There ivere no employees whose annual remuneration was more than £60,000. 13 Taxation The charity is exempt from taxation on its activities because all its income is èpplied for charitable purposes. 14 Property, plant and equipment FixturÈS and Motor vehides C05t At l Apr￿1 2025 Additions 46,963 1.658 29.094 76,057 1,658 At 31 March 2026 48.62 1 29,094 77,715 Depreciatitrn and impairment At l April 2025 Depreciation ch8rEed In the year 35.646 4,246 10.83 1 5,8J9 46,477 10,065 At 31 March 2026 39.892 16,650 56,542 Carrying amount At 31 March 2026 8,729 12,444 21,L73 At 31 Marih 2025 11,317 18,263 29,580 )7 POOLE WASTE NOTWANT NOT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 15 Trade and other receivables 2026 2025 Amounts falling due within one year-. Prepayments and 3ccrued income 6,439 6.257 2026 2025 Amounts falling due after more than one year- Other receivables 7,500 7,500 Total debtors 13,939 13,757 16 Current lifybilitie5 2D26 2025 Accruals and deferred income 5,889 5.194 17 Retirement benefit schemes 2026 2025 Defined contribution 5cheme5 Charge to profit or loss in respect of defined contribution schemes 2,785 2.463 The chariry operate5 a defined contribution pension SCh￿Me for 311 qualifying employees. The assets of the scheme are held separately from ihose of the charity in an independentty èdfministered fund. 18 POOLE WASTE NOT WANT NOT NOTESTO THE FINANCIAL STATEMÉNTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 18 Restricted funds The restricted fLinds of the charity comprise the unexpended balance5 of donations and grants held on irLiSI subject to specific conditions by donors as to how they ni3y be used. At l April 2025 Incoming resources Re50ur£es expended Translers At 31 March 2026 Amateurs Trust 13,574 931 30.1￿0 120,0921 19311 23,482 Talbot Village Trust Ivan) NatlDrial Lottery- Reaching Communities No 2 24,438 79,933 179.8731 13.(K)01 14.4151 iio.oooi iio,Ixioi 13.2901 110.0001 135,5881 13,3401 17.0111 13.8021 14.(KK)I 24,498 Neighbourly Fund - Sainsburys Neighbourly Fund - Pret Alice Ellen Cooper Dean Valentine Trust 83Lier Radio's Cash 4 Kid5 OCF - Household Support Garfield Weston 4.402 10.000 10.000 10.000 3,290 10.000 25.0(K) 3.340 9,987 10.588 DCF- Thriving DCF - Wellbeing DCF - Wessex Watei DCF - Winter Furd Roger Raymond Charilable Trust Wesleyan AFC Bournemouth 7.011 3,802 25,0(K) 7,396 2.228 120,0331 14,IKJII 12.2281 14201 4,547 64,746 223.187 1221,6041 14201 65,909 19- POOLE WASTE NOT WANT NOT NOTES TOTHE FINANCIAL STATEMEKfs ICONMNUED) FOR THE YEAR ENDED 31 MARCH 2026 18 Restiicted funds Icontinuedl Previou5 year: At l April 2024 Incoming re50urces Resour¢es expended rransfers At 31 March 2025 Ama".eurs Trust 1.637 674 30.000 10.000 12.033 118,0631 19.7431 112,0331 16,3551 114,4121 11351 11,8101 11.9901 13,574 931 Talbot Village Trust Ivan) DCF - Winler fund Valentine Trust Garfield Weston Neighbourly Fund - B&Q Neighbourly Fund 5ainsburys Alice Ellen Cooper Dean Roger Raymond Charitable Trust Bauer Radio's Cash 4 Kids DCF - Wessex Water National Lottery- Reaching Communities No 2 6.355 25.000 10,588 135 1,810 1.990 40.000 123,0161 11,9491 116,9841 1.949 3.802 3,802 25.114 76.506 9.035 11.745 5,IM)O 4,550 2,692 177, 1821 12,0241 111,7451 15981 14.5501 12.6921 24,438 7,011 DCF Wellbeing DCF- Summer Supporl Nei8hbourly Fund - PTet DCF Thiiving Bailer - Summer Holiday 4,402 39.664 230.363 188.297 116,9841 64,746 -20- POOLE WASTE NOT WANT NOT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 18 Restrrcted fund5 Continued) Purposes of Restricted Funds Amateurs Triist - to cover rental expenditure for the shop and ihe purchase of a new van National Lottery- Reaching Communities No 2 A 5-year grant covering sa13ry Costs and personnel training DCF - Thriving . restricted lor HR, volunteer travel and phones DCF - Winrer Fuid - restricted for the provision of Christmas hampers and food stock DCF - Wèssex Water - to go towards the cost of constructing the Bin Stofe DCF - Wellbeing- restricted for food vouchers and food siock Garfield Weston Foundation restricted tOW3rds salaries T31bot Villago Trust Ivanl - restrlcted for the purchase of a new van Neighbourly fund Sainsbury's restricted for energy saving equipment lair fryers, soup kettlesl and food stock Neighbourly fund Pret- restriited for food stock. cook workshops and training Alice Ellen Cooper Dean - towards staff wages Valentine Charitable TrJst- restricted towards $313ries Roger Raymond Charilable Trust for wa. De5. capital equipment and maintenance Bauer Rad io's Cash 4 kids - for school uniforms and general clothing, reieived through the Cash lor Kids programme We51eyan - 10 fund multicookers. printing and outreach maierials. workshops and hygiene pitsdvcts AFC Bournemouth - to funtj Children's Summer Fun wilh food DCF - Household Support- to fund summer activities and food stock Purposes for Comparative Period Onlv DCF- Sdmmer Support- restricted for food stock and hygiene producl5 Neighbourly fund- B&Q . restricted toward5 Memt3ets' house make over Bauer- Summer Holiday - restricred for days out Reasons for tTan5fer5 There ha5 been a transfer between the Roger Raymond fund and General fund to recognise capital expenditure within the Year. 19 Unrestritted funds The unrestricted funds of the charity comprise the unexpended bal3nces of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds ivhich have kieen sei aside out ol unre