Charlty number: 1175697 Actlve Dorset CIO Annual report and flnanclal statements For the year endlng 31 March 2024
Actlve Dorset CIO Contents Index Page Report of the trustees Independent Examiners, Report Statement of financial artlvltles Balance sheet Statement of cashflows Notes to the financial statements 8-14
Active Dorset CIO Legal and adniiiiist)?tive details Charltytrnstees D Millener- Ichalrl D Locli R Brow S Nowicki Iresigned 14 Decembei. 2023} M Kimberley N Farmer [appointed 13 March 2023) A Oitoway lappolnted 13 March 20231 Charltynumber 1175697 Reglstei'ed offlce Slades Park Pavilio]J Ensbury Avenue Botsrnemouth Dorset BHIO 4HG Independent examlner Saffeiy LLP Midland House 2 Poole Road Bourtjemouth Dorset BH2 5QY Banker5 Barclays, Lelcester, LE87 2BB
Active Dorset cio Annual report ofthe Trustees Foi. tTrieyÈar ended 31 Mai'ch 2024 TheTrustees pi'esent their I'epoyt. togetherwlth the financial statemejits for theyear ended 31 March 2024. Structure, governwlte and managemeiit The charity Is tnanaged bya Board, the members oFwhl¢h also actas the charlS trustees. The n3me5 Df the Board members are set out on page l. Thegoverning document of rhe charlty Is 5ts Constitution adopted at a Special General Meetlt]gheld on 13 NovembÉr 2017. Amongst other things. the Constitution proyldes for the appointment and electlon of Board members. Objects The chariW5 objects are.. To prDmote for the benefit of the inhabitants of the county of Dorset the provlslon of facSlltles for recreation or other leSsui'e tlme occupation of indlvtduals wlio have need of such facilities by reason of thelr youth, age. infirmity or dtsablement, flnancial hardship orsocial and econoniic c51'cMmstances or for the public at larg¥ in the tnterests of sackal welfare and with the objectof Improving rhe condiliDn of Ilfe of the said inliabitsnts. Achlevements There has been a contfnued growth In the niimberDf people usiiig our sltes and most pleaslng lias been the Increaslng number of these from priority communities. Many new at)d varied opporrunltles to Increase physical activiry are belngtaken up aloiigslde the community coheshen and widerwellbelngbenefsts of people spendtng time at the sites. We were delighted that a numbei. of our volunteers continue Lo have bven able io use thelr e¥perieDce gained with us to help achleve full time paid employmentaiid to relieve social isolatloRL Our newerslte, Redlands Leisure and Communlty Park in Weymouth has seen a large amountof Investment with more due 24125. Bi'inging thas much valued and key slte forthe Weymouth communlty back to a serviceable standard has been a conslderable undertaking bui has been hugely appre£iated by local group$ and indlviduals. Volunteers A5 well as over 30 volunteers in Bolll'nemouth we have a rther 20 in Weymoiith who are trained and operatlng wtl)ill the calés. Very tnanyspoit C03ches are delivering sessions to local people at both site5. Plans for Z02412S Our focus will be to complete thevarious capital WDrks In Weymouth and embed the new 3G football pitches their into the site Dperations. In Boui'nemoutli we hope to use some of the retalned surpluses to Improve the cafe offer and to add some addit(onal parlcfacilities.
ActlYE DDrset CIO Annual FepoEt OftheTTht£es Forthe year ended 31 March 2024 FIDan¢lal revlew We have seen the Impactof increased c05t of living pressures, especlally on some of the prlority communldes we alm to serve. It Is a challenge to balance the commllnity need and oui'lnlent tfj provide high qualÈty facilities forlocal people with the need to remain financially sustainable but the $aund model we have ifftpleiJLented provides confidence that we can continue to achieve that balan¢e. Reserves pollcy The trustees have agreed a poli¢yto malntaln reserves wlthln the GeneTal Fund atsuch a level as would enable IL in the event of a sudden loss of incoine. to cover ongDing dirèLt expeiises of runningthe charityfor a period of about 6 munths. ThÈyrerognl£e though that this may take fewyears to arhleve. Rlsk tt)aDagement C05t of Llvlng The Unsted Kingdom Is experlentlng a c4XSt of Ilvlng thallenge which impacts Tnost on those wlth the least. Many nf Dur activities al'p designed to be attractive to these groups specitically and so we recognise some risk espectally in people's ability th pay for activity. The model we use balances those pi'iorities with delivering activity to the wider community and so we remain ¢onlldent thatthe dellvery and sustainabllity remain robust TTUStees Tesponslbllfitles forthe financfial statements The trustees are re5ponslble for pt'eparft]g the Trustees. Annual Report&nd the financial ststements accordaiice with applicable law and regulatlons. The Charlfjes Act 2011 requlres the n'ustees to prepare financlal statements for each flnancial year. The trustees have to prepare the financlal stateinents in accordance with United Kingdom Generally Accepted Accounting Pra¢t2ce (United Kingdoin Ac¢ountlng Standards and appredable law). The trustees Inust not approve the financial staternents unless they are satisfied that theygive a tt'lle and fair view of the state of affairs of the charlty and of the incoming resources and applicatlon of i'esources. In¢ludlng the Income and expendlture, of the charlry for that perlod. In preparlng these ftnanclal statements, the trustees are required to.. select suitable accounting policses and then apply them consfistently,, observethe methods and prlnclples In the Charities SORP- make judgments and accountlngestimate5 thatare reasonable and pruden¢ prepare the financial Statements on the going concern basis unless it Is InapprDprlate to presuine thatthe charity will continue in business
Actlye DorsetCIO Independelit exaRnlners' report FDI. the year eDded 31 March 2024 I repoit on the financial statements ofthe charlty for theyear ended 31 March 2024. which are set Oulon pages S ta 14. Respectlve responslbilltles of tvustees and examlner As the trustees of ihe ehailty you are responsible for the preparattokn af the aounts In accordance wlth the requlrements of the Charitie5 Act 2011 ['theAcVJ. I report in respect of my examination of the charlt31s accourtts fdrried out under secuon 145 of the 2011 Act and in carrying out my examlnatiDTt I have followed all the applicable Directions given by the CharEty Commission undersection 145[5llb) of the ACL Basls of Independtntexamlner's report My 6xamination was cari4ed oiit In accordance with the 8enei.al Diyections gVen by the Charity Commission. An examinatlon Includes a ievlew of the ac(ounting records kept by the charltyand a cornp31.ison of the accounts presÉntÈd with those record5. It a150 Includes consideration of any Illlll5ual items or disclosures In the accounts. and seekiDg explanatlon5 from you as trustees CGncei'nln8 any such matters. The procedures undertakeft do not provide all the evidence that would be requli'ed ITL ali audit and consequently no opinion Is glven as to whether the accounts present a'true and fair view, and the i'eport Is limited to those matters set out In tILe statemettt below. Independent examlner's statement Slnce the charl5 gr05s income exceeded £250.000 your examlner must be a tnember ora body Ilsted In section 145 of the 2011 ACL I can conflrni thai l am qualifted to undertake the examlnation because l an] a member of the ICAEW. which is one ofthe Ilsted bodles. I have completed my exaMInaOn. l ¢onfinn that no matters have come to my attention in connectton Mdth the exanjlnatlon glvlng me cause ro belleve thatln any material respect.. l. accountlng records were Dotkept in respect of the Trustas requlred bysectlDn 130 of theAcL' or 2. the accounts do not accord wlth those record5,' or 3. the accounts do notcomply wSth tlie applScable requii'ements ¢oncerhlng the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 200B other tlian any requlrem2nt that the accounts give a'true and fair vlew whlth Is nDla matter consldered as part ofan Independent examination. I have no concerns andhave come aci'oss no other malters in connectton wlth the examlnatlon to which attention should be di'awn thts report In order to enable a proper understandingof the accounts to be reached. C Balei'i ACA CTA For atjd on behalf of Saffery LLP bqidland House 2 Poole Road BOurneOuth Dorset BH2 5QY 7 January 2025
Artlve Dorsetcio Annual report ofthe Tnistees For the year ended 31 March 2024 The trustees are responsible for keeplng adequate accounting recoi'd5 that are sufficientto show and exp12in the tharlws tran5actlons and d15close with reasonable accuracy at any time the fitlancial position of the charityalld enable them to ensure that the flnanclal statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations and the provisions of the trusr deed. They are a150 re5pon5ible for safeguarding the assets of the ¢harlty and hence for taking reasonable steps for the preveniion and detectlon of fraud and other legularlties. BYORDER OFTHETRUSTEES D Millener Chairman Date..
Actlve Dorset CIO Slatement of financlal actlvfitles For the year ended 31 Martli 2024 Notes Unresti'ltted Restrlcted Fvnds Funds Total 2024 Total 2023 Incomlhg resources Voluntary Income Activities for generating funds Other Intome Y3,215 563.629 12.683 73,215 .563,629 12,683 121,733 340.302 600 Total IDcomlnB resourtes 649.527 649.527 462,635 Resources expended on: Cost of generating funds CharEtablÈ activltles 1171,378) 1283,123) [171,378) (141,644) [283,123) (172,975) Total resources expended (454,501) 1454,501] (314,619} Net Income expenditure 195,026 195,026 148,oid Netmovement In funds 19S.026 195.026 14B,016 Fund balance broughtfonvard 294.013 294.013 145,997 Total thndsat 31 March 2024 489,039 4B9.039 294,013
Actlve Dorset CIO Balance sheet As at 31 March 2024 Notes 2024 2023 Flxed assets Tangible red assets 171.414 111,877 CuTrentassets Debtors Cash on deposit 275,992 352.791 34,254 339,545 628,783 373.799 Credltors- amounts falllng due wlth one year Creditors io (311,1581 [191,663} Net current assets 317.625 182.136 Net assets 489.039 294.013 Funds General funds Deslgiiated fund5 Restricted funds li 380,706 IOB,333 210,680 B3.333 li Total fvnds 489.039 294.013 Charity Number- 1175697 The financial statements were approved by the Board of Trustees on D Mlllener Chalrman
Actlve Dorset CIO Statement of cashflows For the year ended 31 March 2024 2024 2023 Note Cash flows operatlttgatilvltles Net sui'plus/ldeficit) 195,026 148.016 Adjustments to cash flDWS from non-ca$h Items Depreciaiioti 55,618 250,644 34.S28 182,544 Workln¥ capltal adjustments (In¢rea5el debtors Increase In ¢redltors (241.7381 119.495 [23.415) 107,917 io Net cash flows from operatlng actlvltt¢s 128.401 267.¢)46 Cash flows from Investing artlvitle5 Purchase of tangible fixed assors Proceeds on disposal of tsnglble ftxed a55ets (IIS,IS5) (12S.160) 865 Net cash used In Snvestlng actlvltles 115,155 124,295 Change In cash and cash equlvalents In the reportlng perlod Cash and cash equivalents brovght fonvard Cash and fash equlvalents carrled forward 13,246 142,751 339,545 352 791 196,794 339 545
Actlve Dorset CIO Notes to the accounts Foi. the year ended 31 March 2024 l. Prln¢lpal accouiTrtlng pollcles a. Ba51?i of prepaTatlon The accounts [fihanclal staiemehts) have been prepared under the hlstorlcal cost convention with items recognised at cost or transactlon value unless otherwise st&ted in tlie relevant notes to these accounts. The finaELclal statements have been prepared accordance Mryth the StatenTrent of Recommended Practtce.. Accounting and Reporting by Charltles preparing theii. accounts in accordance with rhe Financial Reporting Standard applicable in the UK and REpubli of Ii'eland (FI 102] issued on 16 july 2014 and the Financial Reporting Stsndard applicable in the United Kiiigdorn and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a pllblic benefEt entity as defined by FRS 102. b. Reconcftllatlon wlth pyevlous GenerdllyAccepted AccountlngPractlce In prepartng the accounts, the trustees have consldered whethei. In applyingthe accounting polfficies I'equlred by FRS 102 and the Charfdes SORP FRS 102 a restatement of comparatlve Items was needed. No re5tatement5 were i'equired. c. Golng¢on¢ern The finaD¢ial ststements have been prepared on the ba5i5 that the charity is a golngconcern. When determinlng the going coiicern a55e5sment the trustees, have considered the charitjes activities. together with factors Ilkely ro affect Its future development perforniante and p0510.. these are set out in the Trustees Report The trustees consider tl)at thei'e are no materlal uncerta5nties on the charity's ability to contlnue Its actItIeS for the foreseeable future. The trustees are satisfied that the charl$ assets arc avallablo and adequate to fulfil Its obllgatlons for a period of at least tsvelve months from the signing ofthese financial %tateinents. d. lttcome Cafe revenwÈ lijcome represents point of sale reIpts and amounts Involced, ex¢ludlnEvalue added tax. in respect of the sale of goods and seTvices to custoaners. Rental Jneome Income recelved foi. rental services is deferi'ed untll the criteria forlncome recognltlot) are met. Voluntary Éntome Income Is recognised when the charityha5 entittement to the fvnds, any perfonnance conditions attached to the Item(s) of income have been met, It Is probable that the income will be received. and the amount can be measured suffielently reliably. e.Allocation of resources expended Costs of generating funds consisrs of fees and costs assoclated wath the events and acVItIeS of the Charlty (a5 detalled in note 5). Costs ofLharltable dLllvltles include the tosts assoclated wlth the management of the charfty. not included as direc¢ costs.
Actlve Dorset CIO Notes to the accounts For the yèar ended 31 March 2024 Governance costs comprise all costs involving the public accouiitability of the tharfty atld its compllance with regulations and good practlce. ThÈ.ge cnsts include the fees of the independent examiner. f. Flxed assets Items costing lèss than £500 are 'Itten off Immediately to the income and expenditure account of the perlod In whlch they are purc112sed. Depreciation is calculated so a5 to write off the cost of a capitalised asse¢ less its estimated residual Yalue, over the useful economÈc life of thatassetas follows: Platit & Equipment- Between 3 and Ioyears str2ightline basls. Crlcket pltch 4 yeai's straight line basis. g, Debtors Short term debtors are measured attransaction prlce, less any impairmeiit. Loans receivable are measured Inltlally at fair value. net of transaction costs. and are measui'ed SbsequentiY at amortised cost usiiig the etfecllve inreresl metho(L le55 any Rmpairmeiit. h. Cash and £asb equlvalents Cash Is represented by cash In hand and deposlts wlth financial institutlons repayablewthout penalty on notlce of not]noi'e than 24 hours. Cash equivalents are l)Ighly liquid investments that ature in no more than three months from the date of acquisition and that are readlly convenibleto known amount5 of ca5hwith insi1]ficant riskof change in value. l. Flnanclal ffinstruments The chai'lty only enters into basic financial in%uMenttrdTrSact1OnS thkttresultin the recogt)Iliokn of financial assets and Liablllties like trade and other debtors and creditor& Financial assets that are [neaSred at costand amortised cost are assessed at the end of each reporting per2od for objective evidence of impalment. If objective evidence of Impalrment 15 fouud, an Impairment loss is recDgnised in the Statement oFFinancialActivities For flnahdal assets measured at amortised cosl the Impairment loss ts measured as the differenc¢ between an assevs carrying amount 3nd the preiltY3]Ue of estlmated cash flows discounted at the asset's orlg5t)al cffectivc Snteresrrare. If a financlal asset has a vai'lable interesirate. Ihe d5scouni ratc for mcasuring any lmpalrmentlo is the current effective Interestrate determlned under the contract For flnancial assets niea5ured at cost less lmpairnnt the lmpalrmet1osS is measured as the dlfference between an asset's carrying amountand bestestlmate of the recOvebIe aJnounL wljlch is 2n appro%imat(on of the amount tt the charitywould recelve far the asset If It we to be sold at the balance 5heetdate. Flnancial assets and Liabilltles are offsetand ihe netamount reported in the Balance Sheet when there is an enforceable rightto set tsfFtliÈ rerognised amounts and there is an intentlon to séttle Dn a net basis orto reali5e the assetand settle the liabllltyslmultaneously.
Actlve Dorset CIO Notes to the accounts For the year ended 31 March 2024 l. Credltors Shorr term credltors are measui'ed atthe trat)saction price. Othei. financial Liabilitios are measured initially at f2ii.v21ue. net of transactlon costs, and are tneasured sub5equentlyat aMort15ed cost U5Lng the effectlve intere5tmethod. k. Fund Accountlng General ndS are unrEStActÈd funds whlch are available for use at the discretion of the trustees in furtlietance of the general objectives of the charityand which have not been designated for other purposes. Destgtsated funds comprise unresEricted fund5 thathave been setaside by the trustees loi. purpose5, The and use of each designated fund is se¢out in the notes the fsTrancsal statements. Restricted funds are funds which are to be used In accordance with speciflc restrlctlons imposed by donors or which have been ralsed by the charity for puj'poses. The casts of raising and admlnlstering5uch funds at-e c11aed a£ainst the specific fund. The alm 2nd se of each restricted fund is set out in the notes io the fltianLlal ststetnents. l. ludgements In applying acfounting pollcles and keysources of estlmatlon uncertalnty In the preparation of the 2024 financial staternents, it 15 the responsibility of thÈ trustses to make infonnedjudgèments and égtEmates lil the provislon oFliabilities and expen5e5. Active Dorset CIO acknowledges the I'equlrements of this di5cIosuFe. Èls such the trustee5 ofthe Charity can ¢lai'lfy that are the following significant estimations. Donated assets The charity received a si£nifant level of taneibl¥ assets a$ part Df a dollation durijig thE financial year. As part of the recognition ofthe asset additlons aiid donationvalue Jnanagement have applied estimation to ascertsin a valu& The estimadon Is based on the conslderation of replacement value oFthe assets and whei'e in the usefullsfe the asset exlsted at rhe polnt of donat5on 2. Voluntsry In¢ome Unrestrlrted Restrtrted Total 2024 Unrestrlrted Restrlcted Total 2023 Grant fundffiJg Glfted assets 73.21S 73,215 29,946 29.946 91,787 91,787 73,215 73,215 121,733 121.733 2023 voluntary income were 211 unrestricterf. io
Actlve Dorset CIO Notes to the accounts Fortheyèayended 31 March 2024 3. Artlvlttes foT generating funds UnrestTlcted Re$trl¢ted Total Z024 Total 2023 Café sales Facllity Hlre Hall hire Tennis eentre Events 157,511 360,630 12,987 31,1334 667 157,511 360,630 12,987 31,834 667 119.903 207,884 381 12,134 Total 563,629 563,629 340.302 2023 act2vities for generating funds were all unresErlcted. 4. Other income UnrestrlTted Restrlcted Total 2024 Total 2023 Other 12.683 12,683 600 Total 12.683 12,683 600 2023 other iThCOTne were all unre5tracted. S. Cost of generatlng funds Unrestrlcted Restrlcted Total 2024 Total 20Z3 Caféconsumables Equipmenthlre Cleanli)g M2nagementcharge 84.114 2.995 8,616 75,6S3 84,114 2,995 8,616 75,653 59.796 6,184 75,664 Total 171.378 171.378 141,644 2023 costs ofgeher3tSng fund5 were all uDre5tricted. li
Actlve Dorset CIO Notes to the accounts For the year ended 31 March 2024 6. Costof Charltable actlvltles 2024 2023 Advertising & Marketing Cleaning Repairs & Malntenance Depreciation Govei'hance costs Bank ¢harge5 Co3Lliing Usei. fees collected for previous operator Rates LighL power andheating Legal and professional Insurance Sundry expenses 1,947 3.694 597 19.446 34,428 3,960 3,732 804 29.829 599 24,362 27,530 1,704 22.290 73,964 55,617 25,450 3,451 24S 19,370 63,160 1,350 3,140 35,429 283,123 172,975 The £haritydoes not employ anystaff. 7. Goverlaaftce costs The an]ount payable for the Rndependent examination and bookkeeping totsls £4,050 {2023 - £3,960), and no am()unts were pald to the examltter in respect of other servtces. 8. Tanglble fixed assets Eqmlptthetst Crickrt Pltch Total Cost l Apifjl 2023 Addltlons Disposals 31 Marth 2024 131,762 25,916 157,678 115,155 115.155 246.917 25,916 272,833 Depreciation l April 2023 Charge for the perlod On disposals 31 Mai'ch 2024 31.763 14,038 4S,801 49,139 6.479 S5,618 80,902 20,517 101,419 Net Bookvalue 31 March 2024 166.015 5,399 171,414 31 March 2023 99,999 11.878 111.877 12
Actlve Dorset CIO Notes to the accounts FOI. t]ie yeai. ended 31 March 2024 9. Debtors 2024 2023 TradE debtors Other dpbtoi Accrued income VAT 21,820 7,776 231,118 IS,278 1,687 2,621 29,946 275.992 34,254 io. Credltors and accrua15 2024 2023 Trade creditors Amounts owed to I'elated partles Accruals Other creditor5 VAT 22.413 276,772 11.973 25.966 141.103 6,000 17.166 1,42B 311,158 191,663 ii. FuRds At IApTII 2023 Income ExpeMdlture Trnnsfers At 31 March 2024 General funds Designated funds Unrestricted fvnds Restricted funds 210,680 83.333 294,013 649.527 1454.501) {25,0001 25.000 380,706 108,333 489.039 649.527 {454,501) Total funds 294,013 649,527 {454.501) 489,039 Deslgnated fvnds The designated fund represents the requlrcment ro roplace the 3G pltches aftera perlod of ten years fi'oTn Installatioii. The fund ConnueS to Increase on a straight line basis by the experted value of the future costs. This is demonstrated by th¢ transfer. Iz. Other finanelal commltments The compallyhad total commitments at the balance sheet date of £EJiI (2023.. £nll). 13
Actlve Dorset CIO Notes to the accounts Forthe yearended 31 March 2024 13. Related party transactlons Durfrng theyear the charlty Incurred costs totalling£136.994 [2023.. £73,603) from Active Dorset CIC, a compa21y Wlth common control. These costs were rnainly In relation to staff costs. Ar rhe year end date £276,772 [2023.. £141,103) was owed to Active Dorset CIC. 14. Controllingparty The charity is controlled by it5 tl'U5t8es in accordance wlth the terms In theAriicles of Assoclatlon. 14