**REGISTERED COMPANY NUMBER: 00887413 (England and Wales) REGISTERED CHARITY NUMBER: 307372**
## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **FOR**
## **DORA GREEN EDUCATIONAL TRUST LIMITED**
Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5 to 6|
|**Notes to the Financial Statements**|7 to 11|
|**Detailed Statement of Financial Activities**|12|
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Company number** 00887413 (England and Wales)
## **Registered Charity number**
307372
## **Registered office**
Stornoway House Cott Lane Burley Ringwood Hampshire BH24 4BB
## **Trustees**
Mrs J A Buckley Teacher Mrs L M Butt Head Mistress Mr T Green Retired Electronics Engineer Mrs H R Herson Teacher Mrs R M Kamaryc Principal Of School Mr R H Malcolm-Green Civil Engineer Mr A R Malcolm-Green Director Mr D Perry Clerk in Holy Orders
## **Company Secretary**
Mrs H R Herson
## **Independent Examiner**
Gary D Elson, FCCA Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH
Page 1
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024**
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 20 December 2024 and signed on its behalf by:
Mr R H Malcolm-Green - Trustee
Page 2
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORA GREEN EDUCATIONAL TRUST LIMITED**
## **Independent examiner's report to the trustees of Dora Green Educational Trust Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, 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.
## **Independent examiner's statement**
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:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Gary D Elson, FCCA
Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH
20 December 2024
Page 3
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024**
|Notes
**INCOME AND ENDOWMENTS FROM**
Investment income
2
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Grants & Donations
Support Costs
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2024
Unrestricted
fund
£
209,663
1,437
211,100
30,282
11,345
41,627
169,473
1,908,099
2,077,572|2023
Total
funds
£
18,952
2,089|
|---|---|---|
|||21,041|
|||14,051
4,261|
|||18,312|
|||2,729
1,905,370|
|||1,908,099|
The notes form part of these financial statements
Page 4
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **BALANCE SHEET 31 AUGUST 2024**
|Notes
**FIXED ASSETS**
Investments
5
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
7
Unrestricted funds
**TOTAL FUNDS**|2024
Unrestricted
fund
£
2,018,699
59,785
(912)
58,873
2,077,572
2,077,572
2,077,572
2,077,572|2023
Total
funds
£
1,869,445
43,259
(4,605)
38,654
1,908,099
1,908,099
1,908,099
1,908,099|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.
- The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 5
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **BALANCE SHEET - continued**
## **31 AUGUST 2024**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2024 and were signed on its behalf by:
Mr R H Malcolm-Green - Trustee
The notes form part of these financial statements
Page 6
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
## **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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
## **2. INVESTMENT INCOME**
|Investment Gains (Losses)
Deposit account interest|2024
£
209,254
409
209,663|2023
£
18,601
351|
|---|---|---|
|||18,952|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Investment income
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Grants & Donations
Support Costs
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED**
**FORWARD**|Unrestricted
fund
£
18,952
2,089
21,041
14,051
4,261
18,312
2,729
1,905,370
1,908,099|
|---|---|
continued...
Page 8
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
## **5. FIXED ASSET INVESTMENTS**
|**MARKET VALUE**
At 1 September 2023
Disposals
At 31 August 2024
**PROVISIONS**
At 1 September 2023
Revaluation adjustments
At 31 August 2024
**NET BOOK VALUE**
At 31 August 2024
At 31 August 2023
There were no investment assets outside the UK.
Cost or valuation at 31 August 2024 is represented by:
Cost
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN**
Accrued Accountancy & Donation
**7.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**ONE YEAR**
At 1/9/23
£
1,908,099
1,908,099|2024
£
912
Net
movement
in funds
£
169,473
169,473|Listed
investments
£
1,618,002
(60,000)
1,558,002
(251,443)
(209,254)
(460,697)
2,018,699
1,869,445
Listed
investments
£
1,558,002
2023
£
4,605
At
31/8/24
£
2,077,572
2,077,572|
|---|---|---|---|
continued...
Page 9
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
## **7. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
211,100
**TOTAL FUNDS**
211,100
**Comparatives for movement in funds**
At 1/9/22
£
**Unrestricted funds**
General fund
1,905,370
**TOTAL FUNDS**
1,905,370
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
21,041
**TOTAL FUNDS**
21,041||Resources
expended
£
(41,627)
(41,627)
Net
movement
in funds
£
2,729
2,729
Resources
expended
£
(18,312)
(18,312)|Movement
in funds
£
169,473
169,473
At
31/8/23
£
1,908,099
1,908,099
Movement
in funds
£
2,729
2,729|
|---|---|---|---|
|||||
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/9/22
£
1,905,370
1,905,370|Net
movement
in funds
£
172,202
172,202|At
31/8/24
£
2,077,572|
|---|---|---|---|
||||2,077,572|
continued...
Page 10
**DORA GREEN EDUCATIONAL TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
232,141
232,141|Resources
expended
£
(59,939)
(59,939)|Movement
in funds
£
172,202
172,202|
|---|---|---|---|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2024.
Page 11
**DORA GREEN EDUCATIONAL TRUST LIMITED**
**DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024**
|**INCOME AND ENDOWMENTS**
**Investment income**
Investment Gains (Losses)
Deposit account interest
**Other income**
Debts recovered
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Grants to institutions
**Support costs**
**Management**
Sundries
Storage costs
**Finance**
Bank charges
Computer expenses
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|2024
£
209,254
409
209,663
1,437
211,100
39,282
528
799
1,327
64
-
64
954
41,627
169,473|2023
£
18,601
351|
|---|---|---|
|||18,952
2,089|
|||21,041
14,051
472
1,047|
|||1,519
60
1,419|
|||1,479
1,263|
|||18,312|
|||2,729|
This page does not form part of the statutory financial statements
Page 12