Charity Ilegistration No. 1168537 PURBECK YOUTH & COMMUNITY FOUNDATION ANNUAL REPORT AND UNAUDfTED FINANCIAL STATEME14TS FOR THE YEAR ENDED 31 AUGUST 2025 6oow: BUSINESS --Q ADVISORS Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY
PURBECK YOUTH & COMMUNITY FOUNDAnoN CONTENTS Page Charity inforrnètion Trustees, report Independent examiner's report Statement of financial activities io Statement af financial position li Note5 to the financial statements 12-25
PUR8ECK YOUTH & COMMUNifff FOUNDATION CHARITY INFORMATION Tru5tee5 B R E2zard T S Lewi5 J B Spiller D R Parkin M L L Lapper H Stock IAppointed 22 May 20251 Charity number 1168537 Principal address Wareham Youth Centre Worgret Road Wareham Dorset 8H204PH Independent examiner TC Group Waverley HotJ5e 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY
PURBECK YOUTH & COMMUNITY FOUNDAnoN TRUSTEES, REPORT FOR THE YEAR ENDED31 AUGU5T2025 The trustees present their annual report and financial statements for the par ended 31 August 2025. The financlal statements have been prepared in accordance with the accounting policles set out In note I to the financial statement5 and comply with the charity's Èoverning document, the Charities Act 2011 and 'Acctsunting and Reporting by Charities.. Statement of Recommended Practice applicable to ch3ritie5 preparing their account5 in accordance with the Financial Reporting Standard applicable sn the and Republic of Ireland IFRS 1021 (effective l January 20191. Oblectlves and a¢tivities To continue to provide a location for the Wareh3m yo Club and other Ccirnmunity user5. To provide education, activities and fun, support and advisory services to young people in a safe location that promotes their safety. wellbeing and participation in their local community. To develop the use of the location such that it 15 used to its maximum potential. Public benefit The trustees hève paid due re8ard to guidance issued by the Charity Comrnission in deciding what activities the charity should undertake. Social investments Our work benefits youne people. families and the local community. We stop some problems escalating into needing more c05tly interventions. We believe we save rn0 for the Ioc31 COTnmunity than we spend. Grtsnt making poliry Purbeck Youth Community Foundation do not award grants. We bid for grants that enable us to carry out activities in the aims of our constitution. Volunteers Ovr Volunteers (youn8 leaders and adult volunteers) have helped run yOLrth club sessions alongside qualified youth workers. They have raised furyds, helped keep the centre in good order, assisted in admin, IT aftd gardening and supported delivery of services.
PURBECK YOUTH & COMMUNITY FOUNDATION TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST2025 Achievements and performancè Significunt octivities ond achievement5 17gojnst objectives PYCF ha5 been consolidating offers in its Youth Hub and created sorne additional offets and is continuing to clevelop its Family Hub. We ère robust in 5afe8uarding and 5èfe recTUltment. yOh Hub We have worked with over 850 young people in our clubs, schools and community. The 5 year lottery funding started in September 2024 and has enabled partnerships with Dorset Mind to provide weekly counselling and Koru an annual group for young people who have been impacted by severe trauma. It has given us some funding for more youth Work hour5 for u5 to recruit some youth worker5 focusing on mental health and wellbeing. In addition to open access clubs in Wool, WahaM and Corfe we have developed a Mindful Monday group for years 6-8 which ha5 had very positive impact for the young people. We have started developing a Wellbeing group for yèar 9 up. Monitoring diffèrence5 made has shown good impact for the 250 young people who received some targeted sUPPOrt in increasing confidence. increasing self-esteem. wellbeing. managing emotions. and knowing where to access 5UPPOrt in the future. We have supported the health reference group for young people givirg their views on what health services they need by providing the wellbeing sessions alon85ide an activity . Our links with local schoo15 are strong. We are developing closer links with the CAMHS service. Local Alllante Fundlng. Th15 ha5 enabled u5 to provide further counselling each week from Relationship Wessex for year 6 up. Some other extra activities for young people provided by a worker in a 5cIfiC school one day a week. It ha5 also enabled Dorset Mir*d to undertake some Broups fof young people. Our HAF holiday activities have been popular providing trips and activities for young people and some family se55ions. We enabled a skate fest at the Wool skatepark. We also continue with Dorset Family Matter5 work receiving funding from tlorset Council to work with young people or the whole lamily with some targeted sessions. Our Outreach vehicle has enabled us to Show a presence for all our work by going to some community events such as rugby club fun day. firework event and joining with the Council youth workers at W3reham Wednesdays, a community event operating 4 Wednesday evening5 in August, environmental events and carnivals and school fetes. Our hub covers a wide area and we need to ensure people are aware of our work in all locations. We work c105ely with our Local Alliance group and the Integrated Neighbourhood health team. We share 50tne prioritie5 such as mental health and wellbeing, communscaiion. reducing obesity. Purbeck is an area of outstanding natural beauty. and the environment is importsnt for wellbeing fitne55 and the economy and we are one of Several orgBnisations working with Planet Purbeck to prDmote opportunities in Purbeck. The national trust staff have been very helpful.
PLIR6ECK YOUTH & COMMUNITY FOUNDATION TRUSTEES, REPORT ICONnNUEDI FOR THE YEAR ENDED 31 AUGUST2025 Our young people's environmental group continues and has worked on the allotment. Next year another grovp will undertake a project using the allotment. Our social club foi young people aged 14-25 with neurodiversity has a small following which we would like to grow In our tenth year. We have just completed a successful year with the Duke of Edinburgh group, which we took on when Dorset Council stopped running the scheme. Young people have completed bronze, silver and gold awards. Family HUB Our Famlly Hub S overseen by the MULTI AGENCY Purbeck Local Alliance Group which is overseen by the Dorset Strategic Alliance Group. WÈ are awaiting further information from Government regarding their requirements and funding. The community fridge delivers food Monday to Friday. and we link with the local food bank. Our weekly coffee morning has promoted cFtizen5 advice. DWP. Reach, a Mental health return to work worker, Dorset Council and others. Livewe51 have offered health checks on site. We link c105ely with local libraries and venues who host some family hub actwities. Pathlinder funding enabled us to run a one ye3r project for Play therapy wrth parents and under Ss and for u5 to be developing a self-support group for parents and carers whose yOug people a neurodiverse. It has also provided a support group for mothers with under 2s needing additional Sup)rt. Health vi51tor5. Infant feedin8 grovp and midwive5 meet he each Monday and there is keep fit on offer where children can be present. Access to wellbeing and various services are on yte on certain days. Dorset Council Family workers have met parents in the hub. They both provide services and signpost other service5. Our Not so Youth for over SO'S is going strong. Next year we will be developing a wellbeing 8roup for men. The Gateway club for adult5 Wlth neurimliversity has been meeting here with the same volunteer leader for 40 vears. They are seeking someone to take the club forward. The hub is used by family group tonferencing. supervised contact, training. support to parents, birthday parties. and a plant-5wap group. To continue to provide services local to people we have needed to wor* hord to bring in 1COme. Costs for staff continue to rise and may continue and bids are more difficult with MO people going for funding It is crucial we meet our core costs $0 that various activities run by us and other5 can happen. We do promote some online Services. We invested in better internet services and upgraded our office computef and printer.
PUR8ECK YOUTH & COMMUNITh FOUNDATION TRUSTEE5' REPORT ICONTINUEDI FOR fHE YEAR EJVDED 31 AUGUST2025 One Trustee resigned due to personal commitments, and we recruiied another who biin8s good data skills, and experience in workin8 Wlth youn8 people. To enable services to be local for young people and families we act as a reference point for various villages. as Part of the Dorset Family Hub netwofk. Our model involves partnering with rnany recognised organisations and developing as we listen to the view5 and ideas from young people, families and our local community. We have some support from local businesses but would like more. One presented us with a limited-edition Surfboard that we raffled. another undertook our portable appliance testing. Next year we will consolidate our offers and explore all funding stream5 in a challenging environment. We will monitor finances at each Trustee meeting. publicise Ovf offer5 and de¥elop activity In other locations. We will explore extra support for NEET young people. work with Dorset Youth workers on a drug and alcohol session and internet safety agenda. We will also clarify roles in support to parents. enable the voice of the comtnunity to develop to meet local need and play our part in embedding the UN convention on rights of 3 child across Purbeck. Flnanclal reW Year 9 was another succe>5ful yeaT for the club. as we secUd sufficient funding to enable u5 to increase the range and scope ol our Services to the community. The bottom line shows a srnall operating loss this year, but we have sufficient funds to cover this. Income und Endowments Total income increased by 4.6% on the previous year. The six income stream5 (excluding grants and donations) are listed below. Please note that we do not aim to make S1111cant profits from artivitie5 01 runnin8 dub sessions_ Youth workers-other work. This is the important one io one work carried out by trained staff, working witkT young people. Some of whom may be excluded from regulai education for variou5 reèsons. This work is dependent on funds being available to the budget holde¥s. This category showed a small increase on the previou5 year. Youth workers who run Wool and Corfe Castle youth clubs but are employed by the charity. We aim to recover the salary c05t5 of the stafl. pltjs a small managewnent (harge. There was a small Increase on the previous year, although less than inflation. There is continual pressure to keep the cost of these clubs as low as we can. Activities. Activities may be trips organised for the young people. where we make a 5m311 margln, or specific fundraising events such as a tombola stall or a supper evening organi5ed by 3 ctsmmittee member. We ran a varied programme of events. and this account line shows a big Increase on last year because we have included grants given to us to cover specific acrivities. We still needed to subsidise our activities from other funding sources which wefe not restricted. Tuck shop. We aim to make a small margin on the snacks and drrsks sold to the young people during club opening tiffles. We had è healthy increase in revenue compared to last year. Rental income. Our rental income has returned to a more nomal level after the artificially high figure reported least year because of a grant we had received. It was higher than in year 7. Club donations. Young people make a small donation when theyattend a club session.
PURBECK YOUTh &COMMUNITY FOUNDATION TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST20Z5 Grants and donations made up around 66% of our income. much the 53mp as last year. The charity was generouslv supported by many local and national organisations, only some of which can be mentioned here.. the Lions and Rotary clubs. Wareham Town Council, Wareham Whalers. Dorset Council. UK Youth. Arne & Sandford Parish Councils, Will Does. Perenco. the Co-op. Wareham Artisan Yard and Planet Purbeck. Two charities supported us generously.. the Dagny Raymond Charitable Twst and the Alice Ellen C(KJper-Dean Charitable Foundation. A heartfelt thanks is also £iven to the individuals who have supported the club through rnonthly or annu31 donations. and to local businèsses Chapman Lily Planning and CEF. Empendlture Other trading artivities- Purchases There are two main categories.. the major part is to pay for activities organised for the young people and comprises chiefly of transport costs lrninibus or coach hirel. entry fees. accommodation costs and subsistence. The other component of these costs arises from the purchase of food and drink for sale in the club. This was a little higher than last year, but the cost was fully covered by the associated income. Support costs Staff costs - This covers salaries and other costs associated with the employment of qualified youth workers, an administrator and cleaner for the Wareham premises. This is by far the ngle m05t significant cost, representing about 67% of the total support costs. Note th3t the staff costs associated with Wool and Corfe Castle club5 are recovered, 35 described above. In addition to direct salary and National Insurance costs, the charity èlso contributes to the pensions of those who are registered for a workplace pension. We strengthened our team in vear g, which led to 3 significant increase in stsff cost5. Repairs and Tenewa15- This wa5 $18nificantly lower than last year and in line with expectations. Outreach vehicle - Cost5 were higher th3n last year, but we would still lthe to make more use of our vehicle. The main constraint is again the availability of staff. Other expenses- Significant ¢ontribtJtor5 to the MaInlg expenses include insurance. payroll administration and essential governance costs. including both legal and accountsncy fee5. We also had to change our supplieT of broadband and telephone services. which unfortunately increased the (ost.It should be noted that we have not received regular utility bills from our landlord. This has led to 5whn£s frorn one year to the next. DLJring the current year we paid for some power and water actually used in the previous year. We seek to rectify this unsatisfactory situation.
PURBECK YOUTH & COMMUNITY FOUNDATION TIIUSTEES, REPORT ICONTINUEOI FOR THE YEAR ENDED 31 AUGusf2025 Reserves policy Purbetk Youth & Commvnity Foundation maintains two regular bank accournts, the running account and the reserve account. In addition, we maintain two investment accounts (not Sinked io the stock market) which provide income. The balances at ye31 end 3re= CuTrent account.. £69.847 35-day account= £89,194 Charity notice account.. £95.1)01 Reserve actount.. £7.020 The Trustees take the view that it Is e55enttal to hold reserves to cover any shortfall in funding arising Irom the following events.. Failure to secure enough fundng, from grants or donations. to cover salary and fixed costs Unforeseen events curtailing fundraising and regular club attivity Delays in payment of grant5 or donations leading to a short-term cash shortfall Loss of significant rental income Default on payment for rentals or youth work Loss of I to I work AccDrding to our current plan, the total reserve wo¢Jld cover salary & f1>2d costs for 14 months which Is held bv the trustee5 to be appropriate for our risks. Please note also that we he received signbficant grants which are to cover 5peclflc expenses over the next 2 years. which is refierttd In oui financial covèr. At the year end, the charity had total funds of £270.41912024: £273.2311. At the ye3r end, the charity had free reserves of £187.860 12024.. £173.0611. Free ¥eserves are defined as unrestTlCted reserves less any fixed assets. Strurture. governance and management Purbeck Youth and Community Foundation is a charitable incorporated organisation ICIOI 8overned by its constitution and registered with the Charity Commission Ino. 11685371. The trustees who served during the year and up to the date of signature of the financ131 statements were.. B R Ezzard T S Lewis P Owens IResigned 13 March 20251 D R Parkin M L L Lapper H Stock (Appointed 22 May 20251
PURBECK YOUTH & COMMUNITY FOUNDAnoN TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST2025 Recruitment ond oppointment of trustees 11 Apart from the first charity trustees, every appointed trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trijstees. In selecring individuals for appointment as appointed charity trustees. the charity trustees must have gard to the skills. knowledge and experience needed fLir the effective administration of the CIO. 21 Ex officio Trusteel51 lalrhe Wareham Town rep for the time being and the Purbeck School rep. for the time being shall automatically 'ex-officio I be charity trustees as long as he or she holds that office. Iblll unwilling to att as a charity trustee, the office holder may.. lilbelore accepting appointment as a charitv trustee, give notice in writing to the trustees of his or her unwillingness to att in that capacity,- or lill after accepting appointment a5 a charity trustee, resign under the provtsions contained in clause1121 (Retirement and removal of charity trustees). The office of ex officio tharity trustee will then remain vacant until the office holder ceases to hold office. 31 Nominated Trusteelsl al Purbeck Youth and Community Foundation may appoint 12 charity trustee5. bl Any appointment must be made èt a meeting held according io the ordirnary prattice of the appointing body. cl Each appointment must be for a term of Ithreel years. dl The appointment will be effective frgm the later of lil the date of the vacancy.. and lill the date on which the charity trustees or their secretary or clerk are informed of the appointment. el The person appointed need not be a member of the appointin8 bodv. fl A trustee appointed by the appointing body has the Same duty under dau5e 911) as the other charity trustees to art in the way he or she decides in good faith would be rn0 likely to furtherthe purposes of the CIO. 1nformation lor new charity tru5tee5: The charity trustees will make available to each new chaTity trustee. on or before his or her first appointment-. al a copy of the current version of this con5titution.' and bl a copy (Trf the CIO'S latest Trustees. Annual Report and statement of accourts. We short list and will hold an interwew, take up DBS check5 artd provide trainin8 and introduction to the role. Organisotiop)ol srrutture One trustee left the Charity in the year and one new trustee joined, so we have 6 Trustees who act as a management group and one manage5 the Youth and Community Manaeer. There are also 2 e%-officio Trustee5 the Wareh3m Mayor and the Purbeck School Head teacher. The tru5tees' report was approved by the Board of Trustees. M L L Lapper Trustee Date..
PURBECK YOUTH & COMMUNITY FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TrUSTEES OF PURBECK YOUTH & COMMUNITY FOUNOATION I report to the trustees on my examination of the financial statements of Purbe£k Youth & Community Foundation (the charity) for the year ended 31 Au8USt 2025_ Responsibllitles and basls of report A5 the trustees of the charity you are responsible for the preparation of the financial 5tatement5 in accordance with the requirement5 of the Charities Act 2011 Ithe 2011 Act). I report in respect tsf my exèmination of the charity's linancial statements carried out under secticn 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charlty Commission under sertion 145lSllbl of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no rnatters have come to rny attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept tn respett of the charity as required ty section 130 of the 2011 Act.. or the financial statements do not accord with those fecoro15.' DT the financial statements do not comply with the applicable requirernents CDncerning the form and content of ccount5 Set out In the Charities IAccounls and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is noi a matter considered as part of an independent examination. I have no concerns and have come acr055 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 financial statements to be reached. l M Rodd Bsc FCA FCCA TC Group Waverl8y House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY
PURBECK YOUTH & COMMUNITY FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED31 AUGUST2025 UnrestrfrtÈd Restrirted funds funds 2025 2025 Total Uftrestrirted Restrirted funds funds 1024 Total 2025 2024 2024 Notes Income from.. Donations and legacies Charitable activities Other trading activitie5 Investment5 118.602 22.648 10.521 3.731 38.061 42.449 156,663 65,097 10,521 3,731 53.350 21,592 12,110 2.732 109,938 25,936 163,288 47.528 12,110 2,732 Total Income 155,502 80.510 236,012 89.784 135,874 225,658 Expendlture on.. Raising funds Charitable activities Other expenditure 4.315 133.077 52 4.315 234.457 52 4,262 50.590 4.262 142,850 101.380 92,260 13 Total expendlture 137.444 101.380 238.824 S4.852 92,260 147,112 Net incomellempèndlturel 18.058 120.8701 12.8121 34.932 43,614 78,546 Transfers between funds 3.253 13,2531 16.0751 6,075 Net movement in funds io 21,311 124,1231 12,8121 28,857 49,689 78,546 Reconciliation of funds.. Fund balances at I September 2024 180.322 92,909 273.231 151,465 43,220 194,685 Fund balances at 31 August 2025 201.633 68.786 270,419 180,322 92,909 273,231 The statement of financial activities includes all gains and losses reEogni5ed in the year. All income and expenditure derive from continuing activitie5. 10-
PURBECK YOUTH & COMMUNITY FOUNDATION STATEMENT OF FINANCIAL POSITION ASAT31 AUGUST2025 2025 2024 Notes Fixed assets Property. plant and equipment 15 13,773 7,261 Current assets Trade and other receivables Cash at bank and in hand 16 3.092 261.59S 486 285.135 264,687 18.0411 28S,621 119,6511 Current liabilities 17 Net current assets 256.646 265,970 Totsl a$5ets less current liabilitie5 270,419 273,231 The funds of the tharlty fteStrcted Incorne funds Unrestricted funds 19 68,786 201,633 92,909 180,322 20 270,419 273,231 The financial statements were approved by the trustees on M L L Lapper TrLbStee 11
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Accountlng policles Charity inform*ion Purbeck Youth and Community Foundation is a charitable incorporated or8anisation ICIOI governed by its constitution 3nd registered with the Charity Commi55ion Ino. 11685371. The principal address can be found on page l of these fsnancial siatements. 1.1 Accounting conventSon The financial statements have been prepared in accordance with the charity's Igoverning documentl, the Charitie5 Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republit ol Ireland" 'FRS 102,1 and the Charitie5 SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applitable in the UK and Republic ol Ireland IFRS 1021" (effective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare 3 Statement of Cash Flows. The financial statements are prepared in sterling. which is the fundiijnal currency of the charity. Monetarv amounts in these financial Statements are rounded to the nearest £. The financial statements have been prepared under the historical (ost convenlion. The principal accounting policies adopted are set out below. 1.2 Going concern At the tirne ol approving the financial statements. the trustees hawe a reasonable expectation that the charity has adequate resources to continue in operational existerKe lor the foreseeable future. Thus the trustees continue to adopt the going concern basis of 3ccouniin8 in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trnstees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and u5e5 of the restricted lunds are sel out in the notes tothe financial statements. Endowment funds are subject to specific conditions by donors thal the capit31 must be maintained by the charitv. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met. the Bmounis can be measured reliably. and it IS Probable that COrne will be received. 12-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Accounting policies (Continuedl Cash donations are retognised on receipt. Other donationg are re(OEnised once the charity has been otilied of the donation, vnle55 performance conditions require Lleferral of the amount. Income tax recoverable in relatton to donations received under Gift Aid or de5 of covenant is recognised at the time of the donatiorb. Legacies are recogni5ed on receipt or otherwise if the charity has been notified of an impending distribution. the amount 55 known, and receipt is expected. If the amount is not known. the legacy 15 treated as a contingent asset. 1.5 Expenditure Expenditure is recognised once theie is a legal or constructive obligab.on to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in settlement. and the atnount of the obligation can be measured lIab1v. Expenditure 15 classified by activity. The c0515 of each artivity are made up of the total of direct costs and shared tosts, inclUdnE support costs involved in undertaking eath 3Ctivity. Direct Costs attributable to a single activity are allocated directly to that activity. Shared costs vthich contribute to more than one activity and Support costs which are not attribuiable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staft costs are allocated on the basis of ttme spent, and depreciation charges are allocated on the portion of the asset's vse. 1.6 Property. plant and equipment Property. plant and equipment are initially measured at cost and subsequently measured at C05t or valuation, net of depreciation and any impairment losse5. Depreciation is reco8111sed so as to write off the cost or valuation of assets less their residual values over theii Ljseful lives on the following bases- Fixtures and fittings Motor vehicles 20% on cost 20% on cost Item5 over £250 and with an estimated useful life of more than three years are capitslised. The gain or 105s arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying valLtre ol the a5sei, and ts recognised in the Statement ol financ+al activities. 1.7 Impalrment of non.current asstts At each reporting end date. the charity review5 the carrying amounts of its tangible as5et5 to determine whether there is any indication that those assets have suffered impairment 1055. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash equlvalentS Cash and cash equivalents include (ash hand, deposits held at call with banks, other short-term liquid Investments with original maturities of three month5 or less. bank overdrafts. Bank overdrafts aTe shown within borrowings in current liabilities. 13-
PUR8ECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST2025 Accounting policies Icontinuedl 1.9 Flnancial instruments The charity has elected to apply the provi5ion5 of Section 11 '8a5ic Finanaal Instruments, and SectiorTr 12 'Other f inancial Instruments 155ues' of FFiS 102 to all of its financial ¥15tiuments. Financial Instruments are reco8ni5ed in ihe charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilitie5 are offset. with the net amounts presented in the financial statement5, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basi5 or to Teali5e ihe a55et and settle the liability simultaneously. 8¢7sicfinanciol assets 8a51c financial assets, which include trade and other receivables and cash and bank balantes, are initially measuied at tran5artion price including transaction costs and ale subsequently carried at amortlsed cost usin8 the effective interest method unless the arrangement constitutes a fi.nancing transaction. where the transaction 15 measured at the pre5enl value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one yeaf are not amortised. 8051rfinanci¢71 liabilities B351c financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing trdnsaction, where the debt instrument is measured at the present valve of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effettive interest rate method. Trade payables ale obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classilied a5 currert liabilities if payment Is due within one vear or less. If not. they are presented 35 non-current liabilities. Trade payables are recognised initially Bt transaction price and subsequently measured at amortised cost using the effective Interest method. Deremqnition offinancial liobilities Financi31 liabilities are derecogni5ed when the chariws contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in whTrch the employee's services are received. Termination benefits are recognbsed immediately as an expense when the charity is demonstTably committed to terminate the employment of an employee or to proydetemiination benefits. 1.11 Retlrèment bÈnefits Payment5 to defined contribution retirement benefit schewFhe5 are tharged 35 an expense as they fall due. 14-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCSAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUfjU5T202S Accounting policies (Continued) 1.12 Prior year SOFA reclassification Income and expenditure category headings have been amended in the SOFA for the pritsr year to better reflect the classification of Income and expenditure within the year. For income, charitable activities including youth club income and Income lor activities have tRen split out from trading Incorne. For expenditure. costs of runnin8 the club have been a55igned to expend((vre cn ch3fltable activities, leaving the costs of running the tuck shop within raising funds. There was no change to unrestricted, restricted or tot3 fund balances as a result ol the change. Critical accounting estimates and judgements In the applicatian of the charity's accounting policies. the trustees ale required to make judgements, estimates and assumptions about the carrying amount of asset5 and liabilities that are not readily apparent from other sourtes. The e5tinate5 and associated assumptions are based on historical experience and other factors that are considered to be relevant_ Artual results may differ frorn these estimate5. The estimates and underlying assumptions are reviewed on an on8oin8 basis. Revisions to accountin8 e5timate5 are recognised in the period in which the estimate is revÈsed where the revision affects only that period, or in the period ol the revi510n and tuture persod% where the revision affects both current and future periods. Income from donations and lez3cies Unre5trirted Restricted fvnd5 funds 2025 2025 Total Unrestricted ResiTlCted fvnd5 funds 2024 2024 Total 2025 2024 Donations and Bifts Legacies Grants 11.511 11,511 9.235 9,235 102,091 38,061 140,152 44,115 109,938 154,053 118,602 38,061 156.663 53,350 109,938 163,288 Income from charitable artlvities Unrestrlrted Restrirted funds funds Totsl Unrestrlcted Restrlrted funds funds Total 2025 2025 2025 2024 2024 2024 Community centre Youth work and activitie5 22.648 42,449 65,097 21.592 25,936 47,528 15-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTESTOYHE FINANCIALSTATEMENTS(CONMNUED) FOR THE YEAR ENDED 31 AUGU5T2025 Income from other trading actlvlties Unrestrirted Unrettrlrted funds funds 2025 2024 Other trading activities 10.521 12,110 Income from investments Unrestricted UnStrICted funds fvnds 2025 2024 Investment income 3,731 2,732 Expendlturè on raislng funds Unrestritted Unrestrlcted fvnds funds 2025 2024 TradSn8 tosts Other trading activitie5 4,315 4,262 16-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTE5 TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THE YEAR ENDED 31 AUGUST2025 Expenditure on charitable artivities Community Community Centre Centfe 2025 2024 Diretl tosts Staff cost5 Insvrance ght and heat Activitie5 Telephone Postage and stationery Sundries SubscriptlOn5 Computer cost5 Vehicle expenses Repairs and renewals 159.615 3.376 2,313 35,454 1,407 1,870 9.586 212 2.194 1,3SO 1,752 92,697 3,183 4.879 13,541 980 2,427 10,141 75 650 400 3,359 219,129 132,332 Share of support and governance costs (see note 91 Support Governance 9.269 6.059 6.109 4,409 234.457 142,850 Analysls by fund Unrestricted funds 133,077 IUl,380 50,590 92,260 Restricted funds 234,457 142,850 17-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICOPfflNUEDI FOR THE YEAR ENDED 31 AUGUST2025 Support costs allocated to actlvities 2025 2024 Depreciation Bank fees Governance costs 8,422 847 6,059 5,425 684 4,409 15.328 10,518 Analysed between.. Unrestritted fund5 15,328 10,518 10 Net movement in lunds 2025 2024 The net movement in funds is stated after charg¥ngllcreditingl= Fees payable for the Independent examination of the charity's finala1 statements DepreCIatOn of owned property, plant and equipment Loss on disposal of property. plant and equipment 2.610 8.422 52 2,490 5,425 11 Trustees During the year ended 31 August 2025. one trustee received reimbursement for travel and subsistence expenses of £812024- £21. There were no trustees, remuneration or other benefits for the year ended 31 August 2025, nor for the year ended 31 August 2024. 12 Employees The average monthly number of employees during the year wa5.. 2025 Number 2024 Number Head count 17 17 18-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGusf2025 12 Employee5 (Continued) Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 153.791 2.458 3.366 91,137 1,560 159,615 92.697 There were no ernployees whose annu31 remuneration was more than £60.0. 13 Other expenditure Unrestrirted Unrestrlcted funds funds 2025 2024 Net loss on di5POsal of tangible fixed assets 52 14 Taxatlon The charity 15 exempt from taxation on it5 activities because èll it5 Tftcorne is applied for charitable purposes. 19-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST2025 IS Pmpertvj plant and equipment rtr*S and NS)torTrRhi(le5 Total Cost At I September 2024 Additions Disposa15 17.636 14.986 13,2011 15,6 33,236 14,986 13,2011 At 31 August 2025 29,421 15,600 45,021 Depreciation and Impairment Al I September 2024 Depreciation charged in the year Eliminated in respect of disposals 13,495 5.302 13,1491 12.480 3,120 25,975 8,422 13.1491 At 31 August 2025 15.648 15,600 31,248 Carrylng amount At 31 August 2025 13.773 13,773 At 31 August 2024 4,141 3.120 7,261 16 Trade and other receSvables 2025 2024 Amounts falllng due wlthln one year.. Trade receivables Other receivables 2,598 494 486 3,092 486 17 Current Ilabllitie5 202S 2024 Other taxation and social security Other payables 303 7.738 19.651 8,041 19,651 20-
PURBECK YOUTH & COMMUP41TY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED31 AUGUST2025 18 Retirement benefit Schemes 2025 2024 Oefined tontribution scheme5 Charge to profit or1055 in respect of defined contribution schemes 3,366 1,560 The charity operates a defined conlribution pension scheme for all qualifying eploYeeS. The assets of the scheme 3re held separately from those ol the charity in an independently administered fund. 19 Restricted lunds The restricted funds of the charity comprise the unexpended balance5 of donation5 and grants held on trust subject to Specific conditions by donors as to how they may be used. IncomlnK resources Resthtrtes expended Tran5fer5 At 31 Au8USt 2025 5eptemlJer 2024 Corfe Parish Countil- Corfe club 4.635 14.5801 55 Dorset Council - Dorset Families Matter Dorset Landscapes Easter activities Family Hub Localily Activities Bovin8ton Locality Activities Wareham Locality Activities Wool Lytchett Minster School Mayor's fund Men in Mind 11.813 715 {12,9011 17151 14,1281 118,2811 15971 ii.ossi 11,wol 13,3051 11.1631 1.088 4,128 7,195 45,249 17,1951 26,968 403 55 1,652 1,163 1,653 5,000 192 Planet Purbeck Extra Play Therapv Summer Activities Talbot Village Trust UK Youth Walk & talk Will Does Winter activities Wool Parish Council 553 13611 12.6451 19,8531 13,1801 114,7971 16.0501 14901 19961 115,2831 5.290 14.527 5.000 2,645 4,674 1.820 25,639 40.436 6.050 I,(x)o 1,020 14.082 856 1.366 24 1,201 92.909 80.510 1101,3801 13,2531 68,786 21
PURBECKYOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANaAL STATEMENTS ICONTJNUEDI FOR THE YEAR ENDED 31 AUGUST2025 19 Restricted funds (Continued) Previous yèar: Ati September 2023 Incoming resources Resour¢es expended Transfers At 31 August 2024 Dorset Council- Dorset Families Matter Dorset Council - Youth Fund Family Hub GVC 782 5.062 14.697 118,0171 15,0621 18.7511 15231 2,538 54.0(M) 45,249 523 Locality Activities 8ovington Lotslity Activitie5 Wareham Locality Activities Wool Lychett Minster School Mayor's Fund Planet Purbeck Extra Planet PLJrbeck Wages Summer activities I,wo 1.000 1.000 1,652 1,163 553 l.oco 1.0 2.7(K) 1.856 1.229 1.546 561 12.9041 1661 11,1831 15611 19,6101 13,9591 118,9211 15.1541 17,2121 15,6831 12.8951 11.7591 190 5.063 675 4,547 Swanage St Marks UK Youth Will Does Locality Beyond and Achieve Walk & Talk Easter Activities 3,284 27.367 I,oio 33,(MX) 11,oioi 40,436 856 7,212 5,683 2.895 1,759 Winter Activities 43.220 135.874 92,260 6,07S 92,909 22-
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEO) FOR THE YEAR ENOED 31 AUGUST2025 19 Restricted funds Continued) Pur ose of Restrirted Funds: Men In Mind- To fund the cultu and Community Projert Play Therapy- To fund the SEND project Wool PaTish Council To fund ihe provision of Youth Worker staff to run the evening youth club5 per week for 41 weeks per year durinB school term time Dorset Council- Dorset Families Matter- commissioned by Council to provide targeted support Will Doe5- To deliver walk and talk prograrnme Mayors fund Iwareham TCI - funding to be allocated to the Wareharn cent¥e Easter activities- Providing actiwtie5 and food for young people during the Easter holidav Summer activities- Providing 3ctivities and food for young people dtjring the Summer holidav Winter activities- Providing activities and food for young people during the Christmas holiday UK Youth - Providing mental health 5UPPOrt for young people Walk & talk- I to I work with young people through schools Lychett Minster School Youth Worker mentoring pupils on I to I ba$ Planet Purbeck Extra - To fund activities for Planet Purbeck/pYcF ethiironmentsl youth group Planet Purbock Wages - To fur7d a youth workei for the Planet PurÈeck/pYcF env4wonmental youth group Locality Activities Bovington - To fund activities for Bovington club Locality Activitie5 Wareham- To fund activities lor Wareham club Locality Artivities Wool- To fund activrtie5 for Wool club Family Hub - To fund the settirbg and running of a new farn1 hub for Purbeck Youth and Community Foundation Talbot Village Trust- To fund activities for youth groups and clubs Dorset Land5capes- To fund Planet Pvrbeck & Encouraging Young People projerts Corfe Parish CDuncll- To fund the provision of Youth Worker staff for rhe Corfe Club Descri tions for Com arative Pur oses Onl Dorset Council Surnfner activities To prctrvide sumffler actiirities for young people eligible under the Holiday activities and Food proEfamme tlorset Council- Youth Fund funding to run specific activities in the ar Swanage St Marks- To deliver walk and talk programme at the school Megan's fund funding raised for equipfflent costs GVC - To promote activities lor men £500 fow Not so Youth clvb and £500 for Gatew8y Club Locality beyond and achieve- To fund the Walk & Talk I to I's withyoung people Reasons for transfers between funds Transfers have taken place between the Gener35 fund and restwicted lund5 to cover an overspend in the re5trided funds. A transfer ha5 taken place between the Family Hub fund and the GeneTal fund where a restriction has been fulfilled through rhe purchase of capitali5ed equipment in the year. 23-
PUR8ECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGU5T2025 20 UnrestrTrcted funds The unrestricted funds of the charity comprise the unexpended balances 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 which have been set aside out of unrestriited fijnds by the trustees for specific purposes. Atl September 2024 Incoming resour(es Res0r¢e5 expended Transfers At 31 August 2025 General fund5 180,322 155.502 {137.4441 3,253 201,633 Previous year.. Incoming resources Resources expended Transfers At 31 Au8USt 1024 September 2023 General funds 151.465 89.784 154,8521 16.0751 180,322 21 Analy515 of net assets between funds Urtfitted funds 2025 Restrirted funds 2025 Total 2025 At 31 August 2025.. Property, plant and equipment Current assetsllliabilit1e51 8.017 193.616 5,756 63.030 13,773 256,646 201.633 68,786 270,419 Unrestrlrted funds 2024 Rertrirted funds 2024 Total 2024 At 31 Au8U5t 2024.. Property, plant and equipment Current assets/lliabilitiesl 7.261 173.061 7.261 265,970 92,909 180.322 92.909 273,231 -24.
PURBECK YOUTH & COMMUNITY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ICONnNUEDI FOR THE YEAR ENDED 31 AUGUST2025 22 Related party transartions Transactions with related parties Durin£ the year ended 31 August 2025, there were no donaiions12024.. J) made by a company whose director 5 a trustee of the charity12024- £1501. There were no other reloted party transactions in either year. -25-