1
## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 01 04 2024 **To** 31 03 2025
## Section A Reference and administration details
## **Charity name**
Dolphins Recreation Centre Trust
## **Other names charity is known by**
Dolphins Hall, Tetbury Memorial Recreation Ground
**Registered charity number (if any)**
274956
## **Charity's principal address**
|Dolphins Hall||
|---|---|
|New Church Street||
|Tetbury, Gloucestershire||
|**Postcode**|GL8 8DS|
## **Names of the charity trustees who manage the charity**
|9
11
1~~3~~|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|2
3
4
5
6
7
8
1
1
**Name of person (or body) entitled**
**to appoint trustee(if any)**
Resident
Tetbury Film Society
Dolphins Dramatic Society
Resident
Resident
Resident
Resident
Tetbury Cricket Club|
0
2|
|---|---|---|---|---|---|
||Stephen Scott|Chair||||
||Patricia Burrell|||||
||David Hobson|||||
||Jamie Ponting|||||
||Paul Jones|||||
||Alex Ball|||||
||Mark Wood|||||
||Alex Evans|||||
|||||||
|||||||
|||||||
|||||||
|||||||
**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
|**Name**|**Dates acted if not for wholeyear**|
|---|---|
|Tetbury Town Council (Custodian Trustee)||
**Names and addresses of advisers (Optional information) Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Constitution set out in Conveyance 1974
Type of governing document
(eg. trust deed, constitution) Association How the charity is constituted (eg. trust, association, company) Trustees nominated by scheduled organisations (one each), six elected at the AGM by public vote, two nominated by Tetbury Town Council, one by Trustee selection methods Tetbury Upton Parish Council
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
The Official Custodian acts as Custodian Trustee for the Trusts' land and You **may choose** to include fixed assets. additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity
works;
- relationship with any related parties;
- trustees’ consideration of risks and the system and procedures to manage them.
major
|**Section C**
**Objectives and**
**activities**|"The general management and control of the Trust Property", being the
Memorial Recreation Ground and the Dolphins Hall, ". . for the provision
and maintenance thereon of a recreation ground and village hall for the
benefit of the inhabitants of the Parishes of Tetbury and Tetbury Upton|
|---|---|
|**Summary of the objects of the**
**charity set out in its**
**governing document**
**Summary of the main**
**activities undertaken for the**
**benefit in relation to these**
**objects (include within this**
**section the statutory**
**declaration that trustees have**
**regard to the guidance issued**
**Charity Commission on public**
**benefit)**
**Additional details of objectives**
statements, where relevant
about:
•
policy on grant making;
•
policy programme related
•
contribution made by|and the neighbourhood without distinction of political religious or other
opinions including for meetings lectures and classes and/or other forms
of recreation and leisure-time occupation with the aim of improving the
conditions of life for the said inhabitants. "|
||
The running of the recreation facility comprised of the Dolphins Hall and
the Memorial Recreation Ground. The Trust is managed by Trustees who
are not paid for their work as Trustees. The Recreation Ground is used by
the public, various sports clubs and used for events such as the Tetbury
Summer Show. The Dolphins Hall is used by a wide spectrum of local
organisations, for public meetings and events including as a polling
station, for private events and parties and by users who use the hall to
host keep fit, dance classes and similar activities.|
|||
||**and activities (Optional information)**You**may choose**to include further
,|
Section D Achievements and performance
## Section D Achievements and performance
> **Summary Trustees’ Annual Report of the main achieveme nts of the Dolphins Recreation Centre charity** For the Year 01 April 2024 – 31 March 2025 **during the 1. Introduction year**
The Trustees present their report for the year ended 31 March 2025. This year has been one of significant progress and challenge, with the continued development of the new hall remaining the primary focus of the charity’s efforts.
While this major capital project has demanded substantial time, energy and financial commitment from Trustees and volunteers alike, the Recreation Centre has continued to fulfil its core objective of providing high-quality sporting and community facilities for local residents.
## **2. Objectives and Activities**
The charitable objective of Dolphins Recreation Centre is to provide and maintain facilities for recreation, sport and community activities for the benefit of the local community.
Throughout the year, the recreation ground has continued to support:
- **Cricket**
- **Football**
- **Rugby**
These sports remain central to the Centre’s purpose, with teams and participants across all age groups making regular use of the grounds.
In addition to sporting activities, the buildings have continued to host a range of communitybased activities, including:
- Film screenings
- Dramatic productions and rehearsals
- Youth groups
- Community coffee mornings
Alongside these, a number of commercial but community-focused activities have operated from the Centre, including:
- Dance classes
- Exercise and fitness groups
The Trustees remain committed to maintaining a balance between community access and commercial hires to ensure long-term sustainability.
## **3. New Hall Development**
The continuation and near completion of the new hall has been the dominant focus of the year.
Significant progress has been made toward finishing the build, and Trustees have worked extensively to secure additional funding required to bring the project to completion. We are pleased to acknowledge successful grant funding from:
- Cotswold District Council
- Tetbury Town Council (Community Infrastructure Levy funding)
This funding has been essential in enabling the project to progress towards completion.
The scale and complexity of the development has inevitably occupied a considerable proportion of Trustees’ time and resources during the year. While this has placed pressure on routine operational matters, Trustees believe the long-term benefits of the new facility will be transformational for the Centre and the wider community.
## **4. Hall Usage and Income**
Private parties and functions have continued to be below pre-pandemic and historic levels. This reduction has had a noticeable impact on hall income during the year.
Feedback indicates that the ageing condition and overall state of the existing hall has been a significant factor in reduced desirability for private hire. The Trustees recognise this as a key issue affecting revenue generation.
However, with the new hall nearing completion, we are optimistic that:
- The improved quality and appearance of the facility
- Modern amenities
- Enhanced accessibility and flexibility
will significantly increase the attractiveness of the venue for private functions, celebrations and community events.
Early interest suggests that demand is likely to strengthen once the new building is operational.
## **5. Financial Overview**
The financial year has been characterised by:
- Continued capital expenditure on the new hall
- Active grant fundraising
- Pressure on operational income due to reduced private hire
Trustees have carefully managed cash flow to ensure the Centre remains financially stable while progressing the capital build.
A full financial statement is provided separately.
## **6. Volunteers and Trustees**
The Trustees wish to record their sincere thanks to:
- Fellow Trustees
- Volunteers
- Grounds teams User groups
whose dedication and support have ensured that sporting and community activities have continued uninterrupted despite the demands of the development project.
## **7. Looking Ahead**
The forthcoming year is expected to mark a significant milestone with the opening of the new hall.
Trustees anticipate that the improved facilities will:
- Increase community engagement
- Restore and grow private hire income
- Strengthen long-term financial sustainability
- Enhance the reputation of Dolphins Recreation Centre as a key community hub
While the past year has required patience and persistence, Trustees remain confident that the investment of time and resources will yield substantial benefits for the whole community in the years ahead.
## **Section E Financial review**
The Charity has no policy on reserves. The current account balance is **Brief statement of the charity’s** typically between 6 months and 12 months of normal expenditure. **policy on reserves Details of any funds materially in** None **deficit**
**Further financial review details (Optional information)**
You **may choose** to include additional information, where about:
- the charity’s principal sources (including any fundraising);
- how expenditure has supported the key objectives charity;
- investment policy and objectives including any investment policy adopted.
relevant of funds of the
ethical
## **Section F**
## **Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
## **Signedon behalf of the charity’s trustees**
**Signature(s) Full name(s).** Alexander Edward John Ball **Position (eg Secretary, Chair, etc).** Trustee
**Date** 24/06/2026
||Charity Name|Charity Name|Charity Name|Charity Name|Charity No
(if any)|274956|
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|1st April 2024||**To**|Period end
date|31st March 2025|
|**Section A**|||||||
|Note
**Incoming resources (Note 3)**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total incoming resources_**
S07
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Raising funds
S08
Charitable activities
S09
S10
Other
S11
**_Total resources expended_**
S12
S13
**Gross transfers between funds**
S14
S16
S17
Gains and losses on investment assets
S18
**_Net movement in funds_**
S19
**Total funds brought forward**
S20
**_Total funds carried forward_**
S21
**Recommended**
**categories by activity**
**Details of own**
**analysis**
Separate material item of
expense
**_Net incoming/(outgoing) resources before_**
**_transfers_**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Other recognised** **gains/(losses)**
Gains and losses on revaluation of fixed assets
for the charity’s own use||**£**
F01
**Unrestricted**
**funds**|||||
|||-||9,333|-|9,333|
|||-||-|-|-|
|||95,109||-|-|95,109|
|||69||-|-|69|
|||-||-|-|-|
|||3,734||-|-|3,734|
|||98,912||9,333|-|108,245|
||||||||
|||-||-|-|-|
|||-||-|-|-|
|||-||-|-|-|
|||18,406||73,646|-|92,051|
|||3,191||-|-|3,191|
|||21,597||73,646|-|95,243|
|||77,315||(64,313)|-|13,002|
|||-||-|-|-|
|||77,315||(64,313)|-|13,002|
||||||||
|||-||-|-|-|
|||-||-|-|-|
|||77,315||(64,313)|-|13,002|
|||129,092||(91,096)|-|37,995|
|||206,407||(155,409)|-|50,998|
CC17a (Excel)
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1
**CC17a**
**Total last year £** F05 9,495 - 43,704 479 - 5,829 59,507
- - - 194,555 3,181 197,736 (138,229) - (138,229) - - (138,229) 176,224 37,995
CC17a (Excel)
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2
|**Section B Balance sheet**
|**Section B Balance sheet**
|**Section B Balance sheet**
|**Section B Balance sheet**
||||
|---|---|---|---|---|---|---|
|Note
**Fixed assets**
**Intangible assets**
B01
**Tangible assets**
B02
**Heritage assets**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 11)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
B17
B18
B19
**_Total funds_**
B20
**Creditors: amounts falling due within**
**one year (Note 12)**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
Signed by one or two trustees on behalf of all
the trustees||**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**||**£**
F03
**Endowment**
**funds**|**£**
**£**
F04
F05
**Total this**
**year**
**Total last**
**year**||
|||-|-|-|-|-|
|||5,047|-|-|5,047|5,047|
|||-|-|-|-|-|
|||5,047|-|-|5,047|5,047|
||||||||
|||-|-|-|-|-|
|||22,163|-|-|22,163|20,577|
|||-|-|-|-|-|
|||6,697|42,319|-|49,016|25,900|
|||28,860|42,319|-|71,179|46,477|
||||||||
|||24,487|-|-|24,487|13,529|
||||||||
|||4,373|42,319|-|46,692|32,948|
||||||||
|||9,420|42,319|**-**|51,739|37,995|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||9,420|42,319|-|51,739|37,995|
||||||||
|||9,420|||9,420|27,175|
|||-|||-|-|
||||42,319||42,319|10,820|
|||||-|-|-|
||||||||
|||9,420|42,319|-|51,739|37,995|
||||||||
|||Signature||Print|Name
Date of
approval||
||||||||
||||||||
CC17a (Excel)
06/24/2026
3
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* ü Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
[** except for the following].
_**Give details in this box if a different standard has been followed.**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
§§ if no changes have been made to accounts for previous periods then delete these words.
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
|**Recognition of incoming**|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|---|
|**resources**||· the charity becomes entitled to the resources;|
|||· the trustees are virtually certain they will receive the resources; and|
|||· the monetary value can be measured with sufficient reliability.|
|**Incoming resources with**||Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**||the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**||Grants and donations are only included in the SoFA when the charity has unconditional|
|||entitlement to the resources.|
|**Tax reclaims on donations**||Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**||which they relate.|
|**Contractual income and**||This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**|||
|**Gifts in kind**||Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
|||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
|||distributed by the charity.|
|||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
|||receivable.|
|**Donated services and**||These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**||expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._|
|||The value placed on these resources is the estimated value to the charity of the service or|
|||facility received.|
|**Volunteer help**||The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**||This is included in the accounts when receivable.|
|**Investment gains and**|**losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
|||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**|||
|**Liability recognition**||Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
|||charity to pay out resources.|
|**Governance costs**||Include costs of the preparation and examination of statutory accounts, the costs of trustee|
|||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**||Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**||or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
|||grant has provided the specified service or output.|
|**Grants payable without**||These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**||no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**||Support costs include central functions and have been allocated to activity cost categories on a|
|||basis consistent with the use of resources, eg allocating property costs by floor areas, or per|
|||capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**|||
|**Tangible fixed assets**|**for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**||are valued at cost or a reasonable value on receipt.|
|**Investments**||Investments quoted on a recognised stock exchange are valued at market value at the year|
|||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**||These are valued at the lower of cost or market value.|
|**POLICIES ADOPTED**|||
|**ADDITIONAL TO OR**|||
|**DIFFERENT FROM**|**THOSE**||
||**ABOVE**||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Voluntary income**
**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**|**Analysis**
**This year**
**Last year**
**£**
**£**|**Analysis**
**This year**
**Last year**
**£**
**£**|**Analysis**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended**
## **Resources expended may be further analysed if this would help the reader of the accounts.**
|**Charitable activities**
**Governance costs**
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|**Analysis**
**This year**
**Last year**
**£**
**£**|**Analysis**
**This year**
**Last year**
**£**
**£**|**Analysis**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**_costs._**|||||
|---|---|---|---|---|
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**Total**|-|-|-|-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**Nature of the expenses**
**Total amount paid**
**Number of trustees** **who were paid expenses**|**This year**|**Last year**|
|---|---|---|
||||
||||
||**£**|**£**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
**Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|||
|||
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## **Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the year**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**The parts of the charity in which the**
**employees work**|**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the year**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**The parts of the charity in which the**
**employees work**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
## **7.3 Defined contribution pension scheme**
## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**This year Last year £ £ The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
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## **Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
|**8.1 Total value of grants**|||
|---|---|---|
|**Purpose for whichgrants made**|**Total amount £**
**Grants to**
**institutions**|**Total amount £**
**Grants to**
**individuals**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**_Total_ **|**-**|**-**|
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
**Support costs of grantmaking**
**£**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**_supported._**|||
|---|---|---|
|**Names of institutions**|**Purpose**|**Total amount of**
**grantspaid £**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions_**||**-**|
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## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- - - - - -
Additions
- - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
- - - - - -
**9.2 Accumulated depreciation and impairment provisions**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
- - - - - -
- - - - - -
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
- - - - - -
**9.3 Net book value**
Brought forward
- - - - - -
Carried forward
- - - - - -
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
Balance brought
forward
Balance carried
forward
Balance brought
forward
Depreciation charge
for year
Balance carried
forward|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures,**
**fittings and**
**equipment**|**£**
**Payments on**
**account and**
**assets under**
**construction**|**Total**
**£**|
|---|---|---|---|---|---|---|
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## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
> _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
06/24/2026
11
## **Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on revaluation|**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Analysis of investments**
**Cash held as part of the investment portfolio**
**Total**
**Investment properties**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**
**Investments in subsidiary or connected undertakings and companies**
**Securities not listed on a recognised Stock Exchange**
**Other investments**|**10.2**
**£**
**Market value at**
**year end**|**10.3**
**£**
**Income from**
**investments for**
**the year**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
**Investment held Market Value**
CC17a (Excel)
06/24/2026
12
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
|**_Please complete this note if the charity has any debtors orprepayments._**
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
- - - -
- - - -
**Other debtors**
- - - -
**Prepayments and accrued income**
- - - -
**Total**- - - -
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**
**Amounts due from subsidiary and associated**
**undertakings**|**_Please complete this note if the charity has any debtors orprepayments._**
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
- - - -
- - - -
**Other debtors**
- - - -
**Prepayments and accrued income**
- - - -
**Total**- - - -
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**
**Amounts due from subsidiary and associated**
**undertakings**|**_Please complete this note if the charity has any debtors orprepayments._**
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
- - - -
- - - -
**Other debtors**
- - - -
**Prepayments and accrued income**
- - - -
**Total**- - - -
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**
**Amounts due from subsidiary and associated**
**undertakings**|**_Please complete this note if the charity has any debtors orprepayments._**
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
- - - -
- - - -
**Other debtors**
- - - -
**Prepayments and accrued income**
- - - -
**Total**- - - -
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**
**Amounts due from subsidiary and associated**
**undertakings**|**_Please complete this note if the charity has any debtors orprepayments._**
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
- - - -
- - - -
**Other debtors**
- - - -
**Prepayments and accrued income**
- - - -
**Total**- - - -
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**
**Amounts due from subsidiary and associated**
**undertakings**|
|---|---|---|---|---|
||**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**l**-|-|-|-|
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|**Loans and overdrafts**
**Trade creditors**
**Other creditors**
**Accruals and deferred income**
**Tota**
**Amounts due to subsidiary and associated**
**undertakings**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**l**-|-|-|-|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
06/24/2026
13
## **Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
_**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**£**
**Fund**
**balances**
**brought**
**forward**|**£**
**Incoming**
**resources**|**£**
**Outgoing**
**resources**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total Funds**|-|-|-|-|-|-|
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
06/24/2026
14
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees and**
**related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee or**
**relatedparty**|
**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
06/24/2026
15
**Section C Notes to the accounts (cont)**
## **Note 15 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
06/24/2026
16
Dolphins Recreation Centre
|31 March 2025|31 March 2025|||
|---|---|---|---|
|||||
|Charity no.:|274956|Company no.:||
I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 March 2025
As the charity’s trustees of the Charity, you are responsible for the preparation of
the accounts in accordance with the requirements of the Charity Act 2011 (“the 2011 Act”).
I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that:
- Accounting records were not kept in accordance with section 130 of the Act or
- The accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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08 May 2026
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