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2025-12-31-accounts

Charity Registration No. 1196306

THE BLACKMORE VALE CHARITY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY

THE BLACKMORE VALE CHARITY

CONTENTS

Page
Charity information 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Statement of financial position 8
Statement of cash flows 9
Notes to the financial statements 10 - 23

THE BLACKMORE VALE CHARITY

CHARITY INFORMATION

Trustees J Smith A Rawe Dr W D Ward A Powell C Jones Charity number 1196306 Principal address Unit 22B Butts Pond Industrial Estate Sturminster Newton Dorset DT10 1AZ Independent examiner TC Group Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY

THE BLACKMORE VALE CHARITY

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The Blackmore Vale Charity operates under The Vale Family Hub, whose purpose is to relieve poverty through our affordable food program, whilst working to provide the support required to help people regain independence. To also strengthen families and reduce isolation in rural North Dorset.

The support offered includes:

All activities are designed to be people-led, strengths-based, and accessible , ensuring that those who use the Hub help shape what we offer.

Public benefit

At all times the Trustees have fully committed to the guidance on public benefit by the Charity Commission, and can confirm that this has been fully met.

THE BLACKMORE VALE CHARITY

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES' REPORT (CONTINUED)

Achievements and performance

Significant activities and achievements against objectives

In March 2025, we realised our long-held ambition of moving into new, larger premises. This milestone followed 18 months of planning, fundraising, and refurbishment to raise the £300,000 needed to transform a 3,500 sq. ft warehouse into a fully equipped community Hub.

The new space has enabled us to significantly expand our services and the support we can offer local families. It now includes a kitchen and café area, a dedicated soft-play space for toddlers, and a computer room for those without digital access, which is also used by young people who need a quiet place to complete homework. We have also created meeting rooms that are used both for our own programmes and for partner organisations delivering drop-in support.

Since opening, we have worked hard to establish around 30 services, each designed to strengthen families and improve wellbeing across rural North Dorset. Our Citizens Advice partnership has generated more than £150,000 in financial gains for people facing hardship, helping households stabilise their circumstances and reduce crisis.

Access to our affordable food pantry has supported over 500 families with fresh, nutritious food every week, resulting in more than 6,000 weekly shops taken throughout the year. Alongside this, we have launched a toddler group, a youth hub, a wide range of activities, and specialist support including housing advice, mental health support, parenting guidance, SEND sessions, and domestic abuse support.

Through the breadth and quality of these services, The Vale Family Hub has now been formally commissioned as a Family Hub by Dorset Council — a recognition of both our impact and our vital role within the community.

We are pleased to welcome a wide range of statutory and voluntary organisations into the Hub, working alongside us to deliver the greatest possible impact for families across North Dorset. Open six days a week, the Family Hub offers a warm, inclusive and accessible space for anyone who needs support.

Like many charities, we have faced increasing financial pressures as our overheads have risen significantly. Alongside raising the funds needed to fit out and equip our new premises, we have also had to expand our staffing to meet growing demand. We are proud to now employ seven members of staff — six of whom first came to us in need of support and had previously been out of work. Their journeys reflect the heart of our mission: empowering people to rebuild confidence, skills and stability. We continue to be extremely grateful for the help we receive from our community with around 40 volunteers giving a total of over 300 hours each week.

THE BLACKMORE VALE CHARITY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

Since moving into our new premises, our sources of funding have now increased:

The charity has been successful during 2024 and 2025 in achieving grant income towards our capital costs, centred around our move and new premises, and therefore our income this year reflects this; however, going forward, we expect to see income fall dramatically, and we have to focus now on covering our core costs.

Maintaining a good range of fresh foods has been a financial challenge, and we have seen up to a 30% increase in food costs. The public often perceives the food we offer as coming to us at no charge, but this is far from the case. The cost of energy has been high and work has been undertaken to take all measures to reduce costs through bringing in our own supply rather than continue to be sub metred by our landlord.

As at 31 December 2025, the charity held free reserves of £397,501 (2024 £214,134). Total funds at year end amounted to £599,089 (2024 : £474,161), which includes restricted funds of £11,607 (2024: £106,667).

Free reserves are calculated by deducting fixed assets from the unrestricted and undesignated reserves held at the year end.

The Trustees consider the current level of free reserves to be sufficient to support the charity's activities and deliver its charitable objectives over the next twelve months.

Reserves policy

Our aim is to maintain 6 months of operating costs in reserve while we continue to develop new revenue streams and build a more sustainable long-term funding model for the Hub.

Plans for future periods

We are committed to accelerating the development of new revenue streams that will secure the Hub’s long-term sustainability and strengthen our independence. This includes significantly expanding the output and commercial potential of our Café, and maximising every opportunity our new premises offer — from room hire and events to enterprise activities that align with our mission and values.

Alongside this, we will actively pursue commissioned service opportunities that allow us to deliver high-quality, targeted support for families across North Dorset. While we build these income-generating foundations, we will continue to seek grant funding to protect our core operations and ensure stability during this next phase of growth.

Our ambition is clear: to create a financially resilient, community-powered organisation capable of supporting families for decades to come.

Structure, governance and management

The charity is a charitable incorporated organisation, registered with the Charity Commission on the 27 October, 2021.

THE BLACKMORE VALE CHARITY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees who served during the year and up to the date of signature of the financial statements were: J Smith

A Rawe

Dr W D Ward C Wright (Appointed 8 January 2025 and resigned 31 March 2026) A Powell C Jones C Hooper (Resigned 6 January 2025)

Recruitment and appointment of trustees

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

The charity trustees will make available to each new charity trustee, on or before his or her first appointment:

Detail on the trustee board

The Trustee board are supported by Michelle Shaw who provides finance and accounting support and is self employed.

The trustees' report was approved by the Board of Trustees.

.............................. C Jones

Trustee

Date: .............................................3rd August 2026

THE BLACKMORE VALE CHARITY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE BLACKMORE VALE CHARITY

I report to the trustees on my examination of the financial statements of The Blackmore Vale Charity (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

I M Rodd BSc FCA FCCA TC Group

Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY

Dated: .........................20 August 2026

THE BLACKMORE VALE CHARITY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
195,073
288,881
Other trading activities
4
115,461
-
Investments
5
12,161
-
Total income
322,695
288,881
Expenditure on:
Charitable activities
6
317,705
165,994
Other expenditure
2,949
-
Total expenditure
320,654
165,994
Net income
2,041
122,887
Transfers between
funds
217,947
(217,947)
Net movement in
funds
8
219,988
(95,060)
Reconciliation of funds:
Fund balances at 1 January
2025
367,494
106,667
Fund balances at 31 December
2025
587,482
11,607		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
483,954
239,948
220,685
115,461
78,387
-
12,161
5,325
-
611,576
323,660
220,685
483,699
178,437
152,170
2,949
717
-
486,648
179,154
152,170
124,928
144,506
68,515
-
-
-
124,928
144,506
68,515
474,161
222,988
38,152
599,089
367,494
106,667		 Total
2024
£
460,633
78,387
5,325
544,345
330,607
717
331,324
213,021
-
213,021
261,140
474,161

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE BLACKMORE VALE CHARITY

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Property, plant and equipment
12
Current assets
Trade and other receivables
13
Cash at bank and in hand
Current liabilities
14
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2025
£
51,047
369,942
420,989
(11,881)		 2024
£
£
189,981
13,185
421,964
435,149
(163,848)
409,108
599,089
11,607
587,482
599,089		 £
202,860
271,301
474,161
106,667
367,494
474,161

29 July 2026 The financial statements were approved by the trustees on .........................

..............................

C Jones Trustee

THE BLACKMORE VALE CHARITY

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
21
Investing activities
Purchase of property, plant and equipment
Proceeds from disposal of property, plant
and equipment
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(43,023)
-
12,161		 £
(21,160)
(30,862)
-
(52,022)
421,964
369,942		 2024
£
(43,203)
749
5,325		 £
200,779
(37,129)
-
163,650
258,314
421,964

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

The Blackmore Vale Charity is a charity registered in England and Wales with the Charity Commission (registration number 1196306). The principal address is included in the reference and administrative details section of the report of the trustees.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees 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 uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 25% on cost
Fixtures and fittings 20% on cost
Motor vehicles 33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Tangible fixed assets purchase pre charity registration have been recorded at Net Book Value as at registration date and will continue on the set economic life cycle of 5 years.

1.7 Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

FOR THE YEAR ENDED 31 DECEMBER 2025

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value 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 effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s 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 which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
118,174
-
Grants
76,899
288,881
195,073
288,881
Grants
Dorset Council
12,324
117,331
National Lottery
-
102,520
Garfield Weston
-
20,000
Sovereign Housing
Association
6,375
9,760
St Aldhelms Chapel Trust
(Rockley)
15,000
-
The Valentine Trust
15,000
-
Locality
-
11,970
Alice Ellen Cooper Dean
10,000
-
Grants under 10k
18,200
27,300
-
-
76,899
288,881		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
118,174
118,830
-
365,780
121,118
220,685
483,954
239,948
220,685
129,655
7,570
52,490
102,520
61,728
-
20,000
20,000
-
16,135
-
-
15,000
-
-
15,000
5,000
20,000
11,970
-
-
10,000
-
-
45,500
-
41,450
-
26,820
106,745
365,780
121,118
220,685		 Total
2024
£
118,830
341,803
460,633
60,060
61,728
20,000
-
-
25,000
-
-
41,450
133,565
341,803

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Non-charitable trading activities 41,920 58,825
Fundraising events 5,043 7,455
Shop income 48,714 -
Sponsorships and social lotteries - 1,348
Other income 19,784 10,759
Other trading activities 115,461 78,387
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 12,161 5,325

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Expenditure on charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Direct costs
Staff costs 75,137 21,742
Depreciation and impairment 52,954 4,173
Other charitable expenditure 334,326 287,688
462,417 313,603
Share of support and governance costs (see note 7)
Support 2,483 1,180
Governance 18,799 15,824
483,699 330,607
Analysis by fund
Unrestricted funds 317,705 178,437
Restricted funds 165,994 152,170
483,699 330,607
7 Support costs allocated to activities
2025 2024
£ £
Finance costs 2,483 1,180
Governance costs 18,799 15,824
21,282 17,004
Analysed between:
Unrestricted funds 21,282 17,004

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,100 1,980
Depreciation of owned property, plant and equipment 52,954 4,173
Loss on disposal of property, plant and equipment 2,949 717

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

During the year, The Blackmore Vale Charity received donations of £120 from a trustee (2024: £50).

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Head count 4 1
Employment costs 2025 2024
£ £
Wages and salaries 74,077 21,384
Other pension costs 1,060 358
75,137 21,742

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

12
Property, plant and equipment
Leasehold
improvements
Assets under
construction
Fixtures and
fittings
Motor vehicles
£
£
£
£
Cost
At 1 January 2025
-
194,824
15,051
-
Additions
13,962
-
9,161
19,900
Disposals
-
-
(4,892)
-
Transfers
194,824
(194,824)
-
-
At 31 December 2025
208,786
-
19,320
19,900
Depreciation and impairment
At 1 January 2025
-
-
7,015
-
Depreciation charged in the year
43,497
-
3,376
6,081
Eliminated in respect of disposals
-
-
(1,944)
-
At 31 December 2025
43,497
-
8,447
6,081
Carrying amount
At 31 December 2025
165,289
-
10,873
13,819
At 31 December 2024
-
194,824
8,036
-
13
Trade and other receivables
2025
Amounts falling due within one year:
£
Other receivables
35,937
Prepayments and accrued income
15,110
51,047
14
Current liabilities
2025
£
Trade payables
9,405
Other payables
2,476
11,881		 Total
£
209,875
43,023
(4,892)
-
248,006
7,015
52,954
(1,944)
58,025
189,981
202,860
2024
£
325
12,860
13,185
2024
£
6,711
157,137
163,848

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

15 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 1,060 358

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources Transfers At 31
2025 resources expended December
2025
£ £ £ £ £
New Premises 96,531 132,970 (11,554) (217,947) -
Valentine Trust Van 8,492 - (8,492) - -
Toy Trust 1,644 - (1,644) - -
Feeding Britain - 1,800 (1,800) - -
Dorset Council HAF - 10,331 (10,331) - -
Dorset Council Household
Support Fund - 10,000 (10,000) - -
Pathfinder - 10,000 (7,235) - 2,765
Sovereign Network Group - 5,760 (3,192) - 2,568
Staff wages - 98,020 (98,020) - -
National Lottery - staff funding - 20,000 (13,726) - 6,274
106,667 288,881 (165,994) (217,947) 11,607

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

16 Restricted funds (Continued)
Previous year: At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
The Princes Countryside grant 989 - (989) - -
New Premises 29,500 67,031 - - 96,531
Valentine Trust Van 6,663 20,000 (18,171) - 8,492
Toy Trust 1,000 1,000 (356) - 1,644
Dorset Council Household
Support - 52,490 (52,490) - -
The Elise Pilkington Charitable
Trust - 10,000 (10,000) - -
The Grace Trust - 1,500 (1,500) - -
Delamere Dairy Foundation - 3,850 (3,850) - -
School of Social Enterprises - 25,000 (25,000) - -
Families First Pathfinder - 19,864 (19,864) - -
LHC (Thru Magna) - 10,000 (10,000) - -
Abri Group Limited - 2,500 (2,500) - -
Communities Fighting Cancer - 2,300 (2,300) - -
SNG Thriving Communities - 5,000 (5,000) - -
Rachel Charitable Trust - 150 (150) - -
38,152 220,685 152,170 - 106,667

THE BLACKMORE VALE CHARITY

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

16 Restricted funds

(Continued)

Purposes of restricted funds

New Premises - To cover the cost of building works for the new premises. Expenditure to date has been capitalised.

Toy Trust - To cover the cost of toys for the new premises.

Valentine Trust van - for the provision funding of Van drivers wages.

Feeding Britain - to support a school holiday programme.

Dorset Council HAF - To support the delivery of the 2024/25 Holiday Activities and Food Programme in Dorset.

Dorset Council Household Support Fund - to fund general food costs and essential household items.

Pathfinder - To deliver a new programme to support new parents and carers with a newborn baby and to work with them as the child grows and goes to school.

Sovereign Network Group - to fund leadership, mentoring and volunteer training for the Wellbeing Champions project, and member support.

Staff wages - funds from The National Lottery and The Ireland Fund to go towards staff wages

National Lottery - staff funding - funding received to cover a member of staff on a two year programme to offer classes to new parents.

Reasons for comparative purposes only

Rachel Charitable Trust - to support staff wages.

The Princes Countryside Grant - to cover the running costs of the van.

Delamere Dairy Foundation - to set up and run a Breakfast Club.

School of Social Entrepreneurs - to support the organisation to develop your work to support communities significantly hit by the cost-of-living crisis, through developing trading activity to support these projects and enhancing the skills of staff and board members to develop this activity.

Families First Pathfinder - to deliver new programmes for families to support parents and babies.

LHC (thru Magna) - to support staff wages, and moving costs to the new premises.

Abri Group Limited - for the sole use for food purchases.

Communities Fighting Cancer - funding towards 50 Lessons aimed at fighting cancer with information.

The Elise Pilkington Charitable Trust - funding towards setting up kitchen and delivery for older people meals, and to cover the cost of building works for the new premises.

The Grace Trust - for the cost of a new Kitchen and Café manager.

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

16 Restricted funds

(Continued)

Transfer of funds

A transfer between funds has occurred to show the fulfilment of restrictions and designations through the purchase of fixed assets held within the general fund.

17 Unrestricted 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 unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources Transfers At 31
2025 resources expended December
2025
£ £ £ £ £
New Building 49,500 - - (49,500) -
General funds 317,994 322,695 (320,654) 267,447 587,482
367,494 322,695 (320,654) 217,947 587,482
Previous year: At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
New Building 49,500 - - - 49,500
General funds 173,488 323,660 (179,154) - 317,994
222,988 323,660 179,154 - 367,494
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 December 2025:
Property, plant and equipment 189,981 - 189,981
Current assets/(liabilities) 397,501 11,607 409,108
587,482 11,607 599,089

18 Analysis of net assets between funds

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

18 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Property, plant and equipment 103,829 99,031 202,860
Current assets/(liabilities) 263,665 7,636 271,301
367,494 106,667 474,161

19 Operating lease commitments

Lessee

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between two and five years		 2025
£
18,750
52,500
71,250		 2024
£
15,750
71,250
87,000

The amount of non-cancellable operating lease payments recognised as an expense during the year was £15,750 (2024: £3,751)

20 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

THE BLACKMORE VALE CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

21
Cash generated from operations
2025
£
Surplus for the year
124,928
Adjustments for:
Investment income recognised in statement of financial activities
(12,161)
Loss on disposal of property, plant and equipment
2,949
Depreciation and impairment of property, plant and equipment
52,954
Movements in working capital:
(Increase) in trade and other receivables
(37,862)
(Decrease)/increase in trade and other payables
(151,968)
Cash (absorbed by)/generated from operations
(21,160)		 2024
£
213,021
(5,325)
717
4,173
(12,327)
520
200,779

22 Analysis of changes in net funds

The charity had no material debt during the year.