2025-08-30-accounts - Merry Hill Open Award Unit

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MERRY HILL OPEN AWARD

STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 30TH AUGUST 2025

CHARITY NO. 1207245

MERRY HILL OPEN AWARD

Index
Page No.
1-2	Report of the Trustees
3	Independent Examiner's Report
4	Statement of Financial Activities
5	Balance Sheet
6-8	Notes to the Accounts

MERRY HILL OPEN AWARD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30[TH] AUGUST 2025

The Managing Committee present their report for the year ended 30th August 2025.

Merry Hill Open Award is registered with the Charities Commission, No. 1207245. and governed by the charity's constitution and by applicable law.

Merry Hill Open Award

190 Standhills Road Kingswinford West Midlands DY6 8JR

Trustees

The Officers of the Charity at the end of the year are:

Monica Fletcher - Chairman Emma Pickford Perry - Vice Chairman Peter Wassall - Treasurer James Vaughan - Vice Treasurer Sara Duerden - Trustee Benjamin Duerden - Trustee

Objects, Organisation and Activities

The object of Merry Hill Open Award is to advance the mental, physical and spiritual welfare of young people, aged 13-25 by promoting the Duke of Edinburgh’s Award at any level to achieve a positive outcome. Thereby develop their capabilities that they may grow to full maturity as an individual and members of society. To enable them to develop themselves and their skills.

We do this by keeping our Charitable objects to: To help young people in the West Midlands (Dudley) area by providing opportunities for them to participate in the Duke of Edinburgh Award and thereby to develop their capabilities that they may grow to full maturity as individuals and members of society.

The charity was started in February 2024 going independent from Dudley MBC as they had to stop running the award in the region. We were donated the existing equipment from Dudley MBC and continued to run using the Merry Hill name but independent rather than under the Dudley MBC umbrella. This was done so that the newly formed charity could continue to train and support local DofE participants that had signed up to the programme in the academic year 2023/24 but could not complete their awards due to the closure of Dudley MBC. Going forward, the charity will continue to make the programme available to participants across the County of West Midlands.

The charity has no employees and is run entirely by volunteers. The programme is managed by an experienced DofE manager appointed by the trustees to manage the day to day running of the DofE programme. The charity occasionally uses other freelance staff to run expedition and residential courses for Gold participants.

Finances

The charity received income from Bronze, Silver and Gold participants amounting to £2,298 during the year. All expenditure related to the running of the programme and amounted to £2,246 during the year. We had a normal intake of all levels during the year and both income and expenditure were at usual levels. We expect participant numbers to continue at the same level next year.

The trustees feel that it has been another hard year going independent but we are confident that the charity is in a solid position to deliver the DofE programme going forward.

The charity's trustees agreed that the reserves policy is to keep a minimum of £1,000 in the bank at any given time to ensure that we can continue to deliver the DofE programme in the long term.

The attached financial statements show the current state of the finances which the trustees consider to be sound.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102);
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

Monica Fletcher

17th December 2025

Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

MERRY HILL OPEN AWARD

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30[th] August 2025 which are set out on pages 4 to 8.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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 accounts to be reached.

R Blakeway 11 Manor Close Kidderminster DY11 6DF

Dated: 17[th] December 2025

MERRY HILL OPEN AWARD

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30TH AUGUST 2025

INCOME DofE charitable activity Donations & grants TOTAL INCOME EXPENDITURE DofE charitable activity Other TOTAL EXPENDITURE Surplus/ (deficit) for the year Accumulated Fund brought forward AccumulatedFundcarried forward		Unrestricted Restricted Total Funds Funds 2025 £ £ £ 2,298 2,298 192 1,000 1,192	Total 2024 £ 1,963 7,543
		2,490 1,000 3,490	9,506
		2,246 2,246 8,523 8,523	2,265
		2,246 8,523 10,769	2,265
		244 244 1,841 1,841	7,251 2,123
		2,085 2,085	9,374

MERRY HILL OPEN AWARD

BALANCE SHEET AS AT 30TH AUGUST 2025

Note Fixed Assets Tangible assets 3 Current Assets Debtors 4 Cash at bank & in hand Total Current Assets Current Liabilities Creditors 5 Net Current Assets Total Assets Represented by Income Funds Unrestricted funds 6 Restricted funds 6 TOTAL	Unrestricted Funds £ 4,250	Restricted Total Total Funds 2025 2024 £ £ £ 4,250 5,000
	4,250	4,250 5,000
	2,085	2,085 9,374
	2,085	2,085 9,374

	0	0 0 0

	6,335	6,335 14,374
	6,335	6,335 6,841 7,523
	6,335	6,335 14,374

These accounts were approved on behalf on the Managing Committee and were signed on its behalf by:

James Vaughan Vice Treasurer

17th December 2025

MERRY HILL OPEN AWARD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] AUGUST 2025

1 ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment -15% on cost

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

MERRY HILL OPEN AWARD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] AUGUST 2025

2 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th August 2025.

Trustees’ expenses

There were no trustees' expenses paid for the year ended 30[th] August 2025.

3 TANGIBLE FIXED ASSETS Cost As at 30thAugust 2024 Additions Disposals As at 30thAugust 2025 Depreciation As at 31st August 2024 Charge for the year On disposals As at 30thAugust 2025 Net Book Value As at 31st August 2024 As at 31st August 2023 4 DEBTORS Prepayments 5 CREDITORS Accruals	Equipment 5,000 4,250 N/A 750 750 4,250 4,250 2024 N/A 2023 N/A N/A N/A 2024 N/A 2023 N/A N/A N/A

MERRY HILL OPEN AWARD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] AUGUST 2025

Note

6 MOVEMENT IN FUNDS

At 31.8.24 £ Unrestricted funds 6,841 Restricted funds 7,523 TOTAL FUNDS 14,374	Net movement in funds £ At 30.8.25 £ (506) 6,335 (7,523)
	(8,039) 6,335

Net movement in funds, included in the above are as follows:

Unrestricted funds Restricted funds TOTAL FUNDS	Incoming resources £ Resources expended £ Gains & losses £ Movement in funds £ 2,490 (2,246) 244
	2,490 (2,246} 244