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.
yO￿h 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, Wa￿haM 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 5￿cIfiC 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 yOu￿g 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 1￿COme. 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 r￿eW
Year 9 was another succe>5ful yeaT for the club. as we secU￿d 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 S1￿111cant 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 ￿MaInl￿g 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 fund*ng, 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 h*e 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
fteStr￿cted 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 de￿5 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, inclUd￿nE 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 Un￿StrICted
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 fina￿la1
statements
DepreCIat￿On 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
r￿t￿r*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 e￿ploYeeS. 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 th￿e 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
Res0￿r¢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
Ur￿tfitted
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-