Registered Charity Number: 268218
Macmillan
•anng ioGaiiy
Macmillan Caring Locally
An Unincorporated Charity
Trustees, Report and Financlal Statements
For the year ended 31 December 2025
Registered Office:
Christchurch Hospital
Fairmile Road
Christchurch
Dorset
BH23 2JX
(01202) 477628

Macmillan Caring Locally (Unincorporated Charity 268218} Annual Report
2025
Macmlllan
Table of Contents
Reference and Adminlstrati¥e Details..... ... ..
About Us .
Trustees, Report......................... .
Financial review.......
Structure, governance and management...........
Disclosure of information to auditor.....
Responsibilities of the Directors and Trustees.....-..........
Examiners, Report............... .
Statement of Financial Attlvltles.................... . . ... .
Balance Sheet......
-10
Notes to the Flnancial Statements...
11-16
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Macmillan Caring Locally (Unincorporated Charity 268218) Annual Report
2025
Macmlllan
Reference and Administrative Details
Legal Status
Macmillan Caring Locally was set up by Trust Deed dated 26 July 1974 as Macmillan Cancer
Trust, registered with the Charity Commission under registration number 268218. With
consent of the Charity Commission, the name was changed to Macmillan Caring Locally on 29
September 2009. On 11 May 2020 the charity converted to a CIO under registration number
1189412. On l January 2022 the old charity's reserves lexcludin8 the leasehold) were
transferred into the CIO.
The accounts for the CIO are presented separately under registration number 1189412. This
set of accounts relates only to the leasehold asset remaining under the old, unincorporated
charity registration number 268218.
Charity Details
Charity Registration Number- 268218
Registered Office- Christchurch Hospital, Fairmile Road, Christchurch, BH23 2JX
Board of Trustees
Mr ME Emsley (Chairman)
Mr JJK Harvey
Mr KT Wilkinson
Leadership Team
Mr NSC Williams- Trust Secretary
Auditors:
PKF Francis Clark
Towngate House
2-8 Parkstone Road
Poole
BH15 2PW
Solicitors:
Steele Raymond LLP
Richmond Point
43 Richmond Hill
Bournemouth
BH2 6LR
Bankers:
HSBC
62 Commercial Road
Bournemouth
BH2 5LR

Macmillan Caring Locally (Unincorporated Charity 2682181 Annual Report
2025
Macmlllan
About Us
Our history
Macmillan Caring Locally are the long leasehold owner of the Grove Hotel. The hotel was
previously used to provide a respite break for patients with cancer. This activity was stopped
as a result of the Covid pandemic and afterwards the trustees took the difficult decision to
close the Grove permanently. It was felt that, even when permitted to open. the measures
that would have to be put in place coupled with the vulnerable nature of the prospective
guests, made it unlikely that the same atmosphere could be maintained. Additionally. the
increased costs of operating would be too much for the reduced income of the charity.
The charity agreed with another party for him to take over the running of the hotel in
exchange for payment of an agreed sum. Alongside this, it was further agreed that the new
manager would have the option to buy the property. The charity wishes, ultimately, to sell
their leasehold interest.
The freehold owner of the Grove, having been approached for permission to assign the
lease, after the creation of an incorporated charity to run the charity, refused his consent.
The freehold owner continues to refuse to accept rent from the charity, alleging that the
lease has been breached by the involvement of an independent manager.
There is ongoing legal action to try to resolve these issues.
Until the end of 2025, the charity was invoicing the new manager from the CIO and accruing
the costs of the rental due to the freehold owner also within that charity. The trustees
accepted that this position was incorrect because the Grove lease remains in this old charity.
At 31" December 2025 all invoices to the new manager from the new CIO were credited and
reissued under the old charity. Up to 31, December 2025, this old charity had been
dormant.
Payments from the manager under the management agreement, since the creation of the
CIO, have all been ringfenced in a designated bank account. This is separated from the
general bank account of the incorporated charity, accruing the rent ultimately due to the
freeholder.
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Macmillan Caring Locally (Unincorporated Charity 268218) Annual Report
2025
Macmlllan
Trustees, Report
Financial Review
This charity reported nil income and nil expenditure between 2022 and now. Its only asset
remains the Grove Hotel lease, and income and expenditure for this lease was attributed to
the new Macmillan Caring Locally CIO. Following legal advice. the trustees accepted that
this process was incorrect and at 31, December 2025, all invoices for the Grove Hotel under
the new charity were removed with credit notes and reinvoiced under this old.
unincorporated charity which retains the Grove lease. There has therefore been no loss of
funds or harm suffered by anyone or any body of persons.
Following a comprehensive valuation of the options open to the charity to sell the leasehold
interest in the hotel, the trustees took the decision to write down the value of the leasehold
asset on the balance sheet. This recognises the more realistic recoverable amount in an
industry that faces a challenging Position.
Reserves policy
Reserves only reflect the one asset in the accounts.
The Board of Trustees will continue to actively review the risks faced by the charity and discuss
these in relation to the reserves level.
Structure, Governance and Management
Macmillan Carin8 Locally's governing document is a Trust Deed dated July 1974, as
subsequently amended in 2018. Following receipt of professional advice and a8reement by
the Charity Commission, the Trust established a Charitable Incorporated Organisation ICIOI in
May 2020. The assets and business of the Trust were transferred on l January 2022 and
re8lStered with the Charity Commission with registration number 1189412. The only asset
that could not be transferred to the CIO was the Grove lease and this is the only asset that
remains under this charitable body.
The Board
The Board currently comprises three Trustees. A list of Trustees who have served during the
year can be found on page 3 and further information about their backgrounds, experience
and interests can be found on the Macmillan Caring Locally website.
All Trustees give their time freely and no remuneration was paid durin8 the year in respect of
their position as Trustee.

Macmillan Caring Locally (Unincorporated Charity 2682181 Annual Report
2025
Macmlllan
Governance
The Board of Trustees are responsible for the overall strategy and policies of the charity and
meet four to six times a year. Responsibility for the day-to-day management of the charity is
delegated to the Trust Secretary.
Publlc Benefit
Chartty Trustees have a duty to carry out their charity's purposes for the public benefit. Whilst
this charity has not carried out activities specifically for the public benefit. its activities remain
to support the overall activities of the charity through the CIO, registration number 1189412.
Risk Management
The Trustees consider annually a statement of the major risks to which the charity is exposed
and consider the actions to be taken in mitigation of these risks.

Macmillan Caring Locally (Unincorporated Charity 268218) Annual Report
2025
Macmlllan
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the financial statements in accordance with the
United Kingdom Accounting Standards (United Kin8dom Generally Accepted Accounting
Practice), and applicable laws and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each
tinancial year which give a true and fair view of the state of affairs of the charity and of the
incomin8 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 apply them consistently;
observe the methods and principles in the Charities SORP:
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,. and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper 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 the Companies Act 2011, the Charities
(Accounts and Reports) Regulations 2008. and the provisions of the constitution. 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 irre8ularities.
Approved by the trustees of the charity on 17 April 2026 and signed on its behalf by:
Mr JJK Harvey
Trustee

Macmillan Caring Locally (Unincorporated Charity 2682181 Annual Report
2025
Macmlllan
Independent examiner's report to the Trustees of Macmillan Caring
Locally (unincorporated charity)
I report to the trustees on my examination of the accounts of Macmillan Caring Locally
lunincorporated charity) "charity" for the year ended 31, December 2025, which are set out
on pages 9 to 16.
Responsibilities and basis of report
As the charity trustees of the charity. you are responsible for the preparation of the accounts
in accordance with the requirements of the Charities Act 20111'the Att'l.
I report in respect of my examination of the Trustee's accounts carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 14515llbl of the 2011 Act.
Independent examiner's staternent
Since the charity's 8r055 income exceeded £250,CQO your examiner must be a member of a
body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the
examination because l am a member of the FCA, which is one of the listed bodies.
I have CL)mpleted 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 Att,. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities IAccounts 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 connettion 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.
Signed..
Name:
Mr Daniel Tout FCA la partner of)
Address..
PKF Francis Clark, Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW
Date..
th
15 May 2026

Macmillan Caring Locally {Unincorporated Charity 268218) Annual Report
2025
Macmlllan
Statement of Financial Activities- Year Ended 31 December 2025
(Including Income and Expenditure Account)
Unrestrirted
fvnds
Restricted
funds
Totsl
2025
Total
2024
Note
Income and Endowments from:
Charitable activities
337,500
337,500
Total Income
337,500
337,500
Expenditure on:
Charitable activities
1967,0931
1967,0931
Totsl expenditure
1967,0931
1967,0931
Net income
1629,5931
1629,5931
Net movement in funds
1629,5931
1629,5931
Reconciliation of funds
Total funds brought
fonvard
12
1,187,290
1,187,290
1,187,290
Total funds carrled
fobward
12
557.697
557.697
1,187,290
2024 transactions were similarly from unrestricted funds only.
All of the charity's activities derive from continuing operations during the above two periods.
The fund5 breakdown for 2024 is shown in note 13.
The notes on pages 11 to 16 form an integral part of these financial statements.

Macmillan Caring Locally (Unincorporated Charity 2682181 Annual Report
2025
Macmlllan
Balance Sheet as at 31 December 2025
2025
2024
Note
Flxed assets
Tangible assets
380,0(KI
1.187,290
Totsl fixed assets
380,(K)O
1,187,290
Current assets
Debtors
337,500
Totsl current assets
337,500
Creditors: Amounts falling due within one year
io
1159,8031
Net current assets
177,697
Net a55ets
557,697
1,187.290
Funds of the charity:
Restrlcted income funds
Restricted funds
Unrestrlcted Income funds
Unrestricted funds
557,697
1,187,290
Total funds
12
557,697
1.187,290
The financial statements on pages 9 to 16 were approved by the trustees, and authorised for issue on
IT April 2026 and signed on their behalf by..
Mr JJK Harvey
Trustee
The notes on pages 11 to 16 form an integral part of these financial statements.
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Macmillan Caring Locally (Unincorporated Charity 268218) Annual Report
2025
Macmlllan
Notes to the Financial Statements- Year Ended 31 December 2025
l Accounting policies
Statement of compliance
The linancial statements have been prepared in accordance with Accounting and Reporhng by
Charitie5.' Statement of Retommended Practice lapplicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211 (issued in October 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Basis of preparation
Macmillan Caring Lotally meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless Othe￿ise stated in the
relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the Charity's ability to continue
as a going concern nor any significant areas of uncertainty that affect the carrying value of assets.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received, and the amount of the income receivable can be measured reliably.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate Similar costs to that category. Where costs cannot
be directly attributed to particular headings, they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges
allocated on the portion of the asset's use. Other support costs are allocated based on the spread of
staff costs.
Charltoble ortlvltles
Charitable expenditure comprises those cost5 incurred by the charity in the delivery of its activities
and Services for it5 beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
fjovernance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements. including audit. strategic management and trustees, meetings and reimbursed
expenses.
Taxation
The charity is exempt from Corporation Tax as all its income is charitable and is applied for charitable
purposes.

Macmillan Caring Locally (Unincorporated Charity 268218) Annual Report
2025
Macmlllan
Tangible fixed a55ets
Individual fixed assets are recorded at cost, less any subsequent accumulated depreciation and
subsequent impairment10sses.
Depreciation and amortisation
Depreciation 15 provided on tangible fixed assets so as to write off the cost or valuation. less any
residual value, over their expected useful economit life as follows:
Asset class
Depreciation method and rate
Over the term of the lease
Grove leasehold
Grove fixtures and tittings
15-20% reducing balance
Trade credltors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the charity
does not have an unconditional right, at the end of the reporhng year, to defer Settlement of the
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at
amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charity.
2 Income from charitsble artivities
Unrestrirted funds
General
Restricted
fund5
Total
2025
Total
2024
Grove Hotel
Management fees
337,5(X)
337,500
337.5
337,5(x)
The Manager of the Grove Hotel poys a monthly management fee to the charity of £6,250. This had
been invoiced under the new incorporated charity from July 2021 to December 2025. Following legal
advice, the trustees accepted that this process was incorrect and at 31" December 2025, all invoices
for the Grove Hotel ijnder the new charity were removed with credit notes an(1 reinvoiced under this
old, unincorporated charity which retains the Grove lease. The £337,500 income represents the
cumulative adjustment of the equivalent of 54 months of management fee5.
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Macmillan Caring Locally (Unincorporated Charity 268218) Annual Report
2025
Macmlllan
3 Expenditure on charitable activitles
2025
2024
Grove Hotel:
Rental costs
156,383
94,103
713,187
3,420
967.093
Depreciation
Impairment of asset
Governance costs- Note 4
The charity incurs rental fees to the freehold owner of the Grove Hotel. At 31" December 2025, the
amount owing was £IS6,383.
4 Analysis of governance c05tS
2025
2024
Independent examination of the financial statements
3,420
3,420
Net incomingloutgoing resources
Net incoming/outgoing resources for the year include..
2025
2024
Independent examination of the financial statements
Depreciation
Impairment of asset
3,420
94,103
713,187
6 Trustees. rernuneration ?nd expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
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Macmillan Caring Locally (Unincorporated Charity 268218} Annual Report
2025
Macmlllan
8 Tangible fixed asset5
Grove
Furniture,
Equipment &
Refurbishment
Grove
Leasehold
Property
Total
Cost
At l January 2025
At 31 December 2025
Depreciation
1,494,045
1,494,045
482,283
482,283
1,976,328
1,976,328
At l January 2025
Charge for the year
Impairment
At 31 December 2025
341,086
76,864
702,036
1,119,986
447,952
17,239
11,151
476,342
789,038
94,103
713,187
1,596,328
Net book value
At 31 December 2025
374,059
5,941
380,(K)O
At 31 December 2024
1,152,959
34,331
1,187,290
9 Debtor5
2025
2024
Due from Macmillan Caring Locally- incorporated charity number
1189412
337,500
337,500
10 Creditors: arnounts falllng due within one year
2025
2024
Trade creditors
Accruals
156,383
3,420
159,803
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Macmillan Caring Locally (Unincorporated Charity 2682181 Annual Report
2025
Macmlllan
11 Commitments
2025
2024
Payable after more than 5 years..
Grove hotel rent- 78-year lease expiring March 208912025.. 771
months remairbingl
2.379,820
2,416,860
Other financial commltments
12 Funds
Balance at
31
Resources December
expended
2025
Balance at I Incoming
January 2025 resources
Unrestricted funds
General
1,187,290
337,5
1967,0931 557,697
Restrlcted funds
Total funds
1,187,290
337.500
1967,0931 557,697
Balance at
31
Decernber
2024
Balance at I
Incomlng
January 2024 resources
Resources
expended
Unrestrirted funds
General
1.187.290
1,187,290
Restrirted fund5
Total funds
1,187,290
1,187,290
The specific purposes for which the funds are to be applied are as follows=
Unrestrirted funds are used for general charitable purposes.

Macmillan Caring Locally {Unincorporated Charity 2682181 Annual Report
2025
Macmlllan
13 Analysis of net assets between funils
Total funds at
31 December
2025
Unrestrirted
funds
Restrirted
fvnds
Fixed assets
380,000
337,5CN)
1159,8031
380,CKJO
337,500
1159,8031
Current assets
Current liabilities
Total net assets
557,697
557,697
Unrestricted
funds
General
Total funds at
31 December
2024
Restricted
funds
Fixed assets
1,187,290
1,187,290
Current assets
Current liabilities
Total net a55ets
1,187,290
1,187,290
14 Related party trans3rtions
Macmillan Caring Locally, CIO, registration number 1189412 is linked to this unincorporated charity.
These charities are separated because the Grove leasehold asset was prevented from being
transferred to the new charity when the conversion to a CIO occurred from I" January 2022.
All bank accounts were transferred to the CIO, so at 31 December 2025, this charity is owed £337,500
by the CIO as highlighted in note 912024- £nill.
Page 116