DERC r
Dorsel Environmental Records Centre
Annual Report and Financial Statements
Of
The Dorset Environmental Records Centre Trust Company Limited
(A company limited by guarantee)
For the Year Ended 31 March 2024
Registered Charity Number 900287
Company Number 2447393
r4
Thrift on Chesil Beach
Carolyn Steel¢
Regutered ID Englind as Dorset Envirojmnentsl Re¢oTds C¢ntreTh]stCompany Limited
Rt& Office.. DERC. Dorset History Centr¢. Biidport Road. Dorche5ter. Dorset DTI IRP
R¢gistcr¢d Chirity No. 900287
ReEiStered Compijry 14a 2447393 VAT R¢giskntioD 834 5747 Q6

The Dorset Environmental Records Centre Trust Company Limited
Contents
Page
Reference and Administrative Details
Tn￿tees, Report
Independent E￿￿niner'S Report
io
Statement of Financial Activities
li
Balance Sheet
12
Notes to the Financial Statements
13-20

The Dorset Environmental Records Centre Trust Company Limited
Reference and Administrative Details
Trustees
Mrs L Cooch
Mr K Cook
Dr J Cripps
Ms l Davenport
J Davis
A King
Mr J Newbould
Mr N Squirrell, for Natural England
Dr P Sterling
Ms N Taylor (appointed 1410612023)
Mrs S Welton
Mr J White (appointed 1410612023)
Secretsry
Mrs C Steele
Charity Registration Number
900287
Company Registration Number
02447393
The Charlty is incorporated in Wales
Registered Office
Dorset History Centre
Bridport Road
Dorchester
Dorset
DTI IRP
Independent Examiner
Marcus Cridland B.A(Hons) F.C.A.
Scott Vevers Ltd
Chartered Accountants and Registered Auditors
65 E&8t Street
Bridport
Dorset
DT6 3LB
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The Dorset Environmentsl Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
Chairman's Report for 2023124
The year of 2023124 h&s been one of stability for DERC. The Trustees and Staff remain the same as the previous
year and there have been no significant changes to OUT operdtion. That does not mean that the Records Centre
has not been busy. There has been much more attention given to smaller projects including more SNCI surveys
on Dorset Council road verges and around Silverlake and Crossways. Income from contract surveys and grants
are an important part of DERC'S work and Carolyn reports later on the varied work that has been done including
surveys at Oakers Wood, Holt Lodge Farn], Verney's Fann, Eype and Merritown Heath, all ably conducted by
Bryan and Fion& Excellent work too has been done by Jo on the Ancient Woodland Inventory that was
completed this year.
Education is part of DERC'S remit and tbis year a tree identification day and hedgerow survey day were
conducted. Data management headed by Alisoffj shows that 129,871 records were received through Living
Record, and we now hol4 at the end of March 2024, 3,880,336 records. These represent the primary fimction of
the organisation and the work of many individuals who suryey and record for personal plwure, scientific
re&gons, as part of larger schemes or to monitor their own projects. With nearly 4 million records, it is a true
record of the dedication of Dorset's naturalists.
It is difficult to single out individual recorders, but we have to acknowledge the contribution to I)orset's
rewrding made by our Tn￿ee John Newbould. In an email of June 19th 2023 John said to us all:
'Iwas awarded the British Empire Medalfor "Voluntary Services to Ecological Surveying and Reporling" in
the King's BIrthd￿Ho￿l0￿rs List th the weekend. '
He went on to detail the wealth and Tange of his contribution to wildlife conservation for many organisations
including Rotherham Biological Records Centre, the Yorkshire Naturalists unlo￿ the National Trusl The
Forum for BiologicaI Recording Councll, and as a trustee of DERC foT over 15 years. The honour was well
deserved, and I am pleased to acknowledge that in my Chainnan's Report.
We show a small loss foT the year, but this was expected and not a concern. DERC continues to be secure
financially. Many thanks to all the staff and trustees and Carolyn for gently steering all of us so capably.
Kevin Cook
Page 2

The Dorset Environmentsl Records CeDtre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
The trustees. who are directors for the purposes of company law, Present the annual report together with the
financial statements of the charitable company for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts
and comply with the Charity's governing documenL applicable law and the requirements of the 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).
Strnetur4 governance and management:
Governing document
The company is a registered charity, Number 900287, limited by guarantee and having no share capital. The
company was fornied on 29 November 1989 to continue the work of the Dorset Environmental Records Centre
(DERC) and all &ssets were transferred to the company on l March 1990. The company was established under a
Memorandum of Association, which established the objects and powers ofthe charitable Company and is govemed
under its Articles of Association. In the event of the company being wound up members are required to contribute
an amount not exceeding £1.
DERC Directors and employees
Directors
Lyn Cooch
Kevin Cook
Jenniftr Cripps
Imogen Davenport
John Davis
Annabel King
John Newbould
Nichol&s Squi￿ell
Phil Sterling
Nicky Taylor
Sarah Welton
Jim JM]ite
(Dorset Council)
(chairma￿ consultant ecologist)
(Dorset Natural History & Archaeological Society)
(Dorset Wildlife Trust)
(Consultant Ecologist)
(DO￿et Council)
(Dorset Natural History & Archaeological Society)
(on behalf of Natural England)
(Buttert]y Conservation)
(Dorset Council)
(Dorset Wildlife Trust)
(independent)
Employees
Carolyn Steele
Jon Corkill
Bryan Edwards
Silvia Friere
Hugo Sewill
Jo Stephen
Alison Stewart
Fiona Wood
Records Centre Manager
GIS Manager
Ecologist
Records Centre Assistant
Records Centre Assistant
Awt Project Officer
Environmental Database Manager
Habitat Surveyor
Orgallisation
The Board of Trustees administers the charity and meets quarterly. The Secretary, members of Dorset
Environmental Records Centre staff and non-Trustee advisers also attend the quarterly Trustee meetings but do
not have voting rights. The Record Centre Manager is appointed by the Trustees to manage the day-to-day
operations of the charity. including supervision of staff and volunteers.
Appointmellt of Trustees
The directors of the company are also chatity trustees for the purposes of charity law and under the con]pany's
Articles are known &s member5 of the TrusL The Board of Management manages the affaiTS ofthe TrusL with the
number of members of the Board being between 6 and 12. The Articles state that there are to be no less than two
Pag¢ 3

The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
Board members representing each of Dorset County Council, Dorset Wildlife Trust and Dorset Natural History
& Archaeological Society. New trustees are elected by invitation from the Board, who aim to recruit from a
diverse background of related OTganisations and interests. The Trustees meet every quarter to oversee the work of
the Records Centre and its continued developmenL
On I" April 2019 two new unitary authorities were founded in Dorset. Dorset Council and Bournemouth,
Christchurch and Poole Unitary Authority replaced Dorset County Council, two unitary authorities (Boumemouth
and Poole) and six district authorities.
Trustee induction and training
Trustees are already familiar with the practical work of the charity and will have been invited to attend
management meetings as an observer, prior to becoming a trustee. An induction pack for new twstees has been
put together, and includes a copy of the Memorandum and Articles, the Charity Commission guide"The Essential
Trustee" and the latest annual report and financial statements.
Related Parties
The Trust works closely with local authorities in DoTset and government organisations (including Nathral
England and the Environment Agency).
Risk management
Procedures are in place to ensure compliance with health and safety of staff, volunteers and people attending
workshops in the field. The Health and Safety Policy is reviewed annually by the Board of Trustees.
Potential external risks to fimding have led to consideration of the diversification of funding opportunities. Intemal
control risks are minimised by the implementation of procedures for co-authorising online payments.
Health and Safety Policy
The Trnstees Teview and update the Health and Safety policy annually in the light of any incidents. It 15 a
requirement that any incidents are reported to the Record Centre Manager. no incidents oCcU￿ed within the year
to 31 March 2024.
Objectives and aetiviti&8
The principal activity of the company as set out in the Memorandum and Articles of Association is the
advancement of public education in the natural history and geology of Dorset. This is achieved through the
following objectives:
to collect and provide quality biological and geological data for the county.
to ensure that data c8J) be provided quickly and efficiently:
to provide a setvice to atl PTofe55ionals involved in conservation and planning within Dorset.
to provide all amateur naturalists with support for field recording in the county.
to provide a public service: the prÈncipal activiti￿ of the charity are to provide environmental services,
education and training.
The challenges of a changing environment have been highlighted by many organisations over the past 12 months
and access to useful and reliable dats is more important than ever. During the year we have added to our
infonnation resources with data on both species and habitats. With two ecologists now on the DERC tearn, we
have undertaken field survey work to help update the GIS habitat layers. Additional resourc&8 spent on office staff
has helped with data extraction from ecological reports. We have also made considerdble progress in collating
SNCI data to prepare citation statements for each site.
Following redevelopment of the DERC websit4 we have continued to expand the content of useful infom]ation.
Thi5 has included the addition of a Citizen Science page and updated infom]ation for local recording groups.
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
We have provided bi-annual newsletters to update everyone on recording issues. new finds and wildlife to look
out for. The newsletters are a useful way to report back on some of our worL like the surveys on Dorset Council
farn)s which will help target envimmnental grants and funding opportunities.
The work to update the Ancient Woo(lland Inventory was completed during 2023-24. The fmal GIS layers have
been submitted to Natural England where they will be checked before becoming part of a national update.
We have PTovided training days on tree identification to the local residents of Swanage and hedgerow regulation
training to DO￿et Council staff.
The Records Centre provides a valuable link between local naturalists and professionals. In recent years we have
invested in technology to help us improve the efficiency of our work. This has included the development of a data
automation tool to extract data from the datab&se and create GIS layers. Some of these data layers are available
to the public through Dorset Explorer. Other GIS data layers are provided to local authorities, government
agencie5 and conservation bodies to &ssist them in their work.
The number of requests for data has remained high. Whether enquiries to the Records Centre come from members
of the public, Studen￿ consultants, locaI authorities or government agencies, each time we depend upon
inforn￿tIon updated largely by voluntary recorders in our local community. We take this opportunity within our
annual report to include a note of thanks for everyone who h&s submitted their records of sightings from the l&st
year.
Achievements and performance in 2023-24
The Reeord Resource
Much of the data coming into DERC is via Living Record or other online systems. However, some records are
received directly. either as Excel spreadsheets, Word documents or emails. These have been the focus for work
during 2023-24. They all needed to be collated into spreadsheets for verifiers to check before 54,955 records could
be added to th¢ datab&se. The majority of these were for the lower plant groups and DERC contract work.
The totsl nurnber of records on the database at the end of March 2024 was 3,880,336.
Requests for Data
During 2023-24 DERC received 945 dats requests. The proportion of commercial requests remained steady at
88D/o of all enquiries, with 3% for agreement holders and 90/0 of enquires uncharged and usually for private
individuals. students or conservation organisations. The data automation introduced a few years ago is an essential
tool to help staff respond to the high level of enquiries in a timely way.
DERC continue to provide GIS data through the Dorset Biodiversity Infonnation System which aIlows agreement
holders to access data sets multiple times throughout the year or to use data as a screening tool for potential works.
Dorset Explorer is an online systsm used by Dorset Council (among others) which allows members of the public
to view data sets over base maps. DERC has Contribut￿ data layers on Local Nature Reserves, Local Geological
Sites, Veteran Trees and ecological networks. With Dorset Explorer a viewer Can see our inforn]ation alongside
other data set5 such a5 SSSI. rights of way, open access land, data from the Historic Environrnent team, Natural
England, Environment Agency and much more. Recent updates to Dorset Explorer have improved the flexibility
for users allowing them to filter data sets and improving access.
Dorset Biodiversity Inforniation System
The Dorset BiodiveTsity Infonnation System has developed as a way to provide datato local authorities and some
of our partner organisations through GIS layers. GIS allows the user to look at species and site data over OS base
maps or aerial photos. Through our data agreement5, data has been provided to BCP Council, Dorset Council,
Dorset Wildlife TrusL the Environment Agency, Foresty England and Wessex Water. DERC also has agreernents
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
to provide data to Network Rail and the team managing the Purbeck Heaths NNR. Site boundaries for Sites of
Nature Conservation InteresL Local Geological Sites, Local Nature Reserves, Conservation Verges and Habitat
Restoration Sites and species data layers have all been updated. The Ecological Network layers have been
reviewed and updated with fresh inforniation and feedback from local residents.
Dorset IIabitat Layer
The Dorset Habitat Layer h&s dats from a variety of surveys, including SNCI surveys and DERC contract surveys.
Using Integrated Habitat System OHS) all habitats from improved grassland to priority heathland are Includ￿ in
a single layer. A second layer, Dorset Priority Habitats, has also been produced. This only includes those habitats
protected through current legislation.
Since 2012 these layers have been made available to Dorset Wildlife TrusL Dorset Council and BCP Council
through the DO￿et Biodiversity Inforniation System. These habitat layers continue to be updated through on-
going work. With recent changes to planning and the introduction of Biodiversity Net Gal￿ the next challenge
will look at how to present the data for BNG puryoses.
Dorset Manne Biodiversity Database
The Dorset Marine Biodiversity Database is held by Dorset Wildlife Trust which responds to requests for marine
data (Cowordinated by DERC &s appropriate).
DERC Contracts
A significant proportion of our income is through ecological surveys. This year, surveys included lichen
monitoring at Oakers Wood Well Site and vegetation survey5 at Holt Lodge Farn]. A grant from the Silverlake
Conservation and Community Fund provided funding for surveying SNCI around Crossways. Surveys for Dorset
Council included cycleways and road verges (several of which have been selected as new SNCI), Dinah's Hollow,
Vemey's Farn] and an area at Eyp4 plus monitoring work following goat grazing at Merritown Heath.
DERC ran a tree identification day for residents through Sustainable Swanage and a hedgerow survey day for
DO￿et Council staff. Surveys on the Dorset Council farn)s were completed and FIPL funding (Fam]ing in
Protected Landscapes- DEFRA grant) covered several pollinator Surveys coordinated by Dorset Wildlife Trust.
Dat4 GIS and mapping projects included an assessment of Biodivet3ity Net Gain on the Weymouth Relief Road
for Buttertly Conservation and th¢ final mapping of Ancient Woodland for the Woodland Trust and Natural
England.
DERC has been working with Dorset Council and others on the preparatory WOTk for a Local Nature Recovery
Strategy. DERC has been able to assist on two fronts. Our experience in GIS will help with mapping the most
valuable areas for nature, and our knowledge of the county's biodiversity will be used when choosing priorities
for action.
Data extraction from exological reports from Biodiversity Plans and BCP Council applications is ongoing. These
have provided a valuable source of data for many sites across Dorset, particularly for protected species including
bats.
Dorset Heaths Partnership Project
The DoTSet Heaths Partnership Project is derived from the Urban Heaths EU LIFE project which ran from 2002
2005 and was established to help combat urban pressures on the internationally important heathlands in
southeast DorseL Within the cutTent partnership are local authorities, emergency services. wildlife organisations
and government bodies and it now extends to all heaths throughout Dorset rather than just the urban heaths of the
southe&st of the county. The work of the Partnership includes monitoring (including bird surveys, incident
recording, visitor counts, car park counts and site visitor surveys), and education (field-based leaming for
primarylsecondary key stsges. outdoor nature-based experiences and field trips, school visitslassemblies, and
arson awareness sessions).
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
DERC'S role in the project is to disseminate fire records frorn the Dorset & Wiltshire Fire and Rescue Service
(DWFRS) to the partner organisations and to provide figures, reports and other requests for data from the partners.
There are many difftrent types of incidents which are detrimental to the heathland, with the most common being
fire, vandalism, fly-tipping> mountain bikin& and Motor cycling. The data collected on these incidents has been
used to reveal trends and patterns in activity on the heaths. This is useful. for instance, in allowing wardening to
be targeted to the most affected places and at the times when incidents occur most often. for example, Canford
Heath which has had, at 971, more incidents recorded than at any other site.
Living Record - on-line recording for Dorset
Living Record continues to be the main source of online recording used by DERC. During the year 129,871
records were added to Living Record including over 60,000 Moth records. 40,500 Vascular Plant records
and 6,200 bird records.
Living Record is used for lots of projects in Dorset. The map below shows new planting for native Black
Poplar - part of a county initiative to boost the population with plants generated from cuttings. Black
Poplar is dioecious, with separate trees for maje and female catkins. Although individual trces may be
long-lived, you need both male and female in an arca for natural propagation and they can hybridise with
other non-nativc poplar species. True native Black Poplar had become rather few.
JI ￿￿OrdS
l 201010 31 DK2024
Satellite
Google
Recording Croups
DERC has continued to support the work of local recording groups in Dorset through the PTovision of data and
maps. In recent years this has included maps for Hedgehog Towns- encouraging people to look out for and record
Hedgehogs in their local area. We help with data processing, particularly for the Dorset Moth Group and Dorset
Flora Group. We maintain the contact database for the Dorset Flora Gmup? sending out inforniation on events and
courses.
During 2023-24 we have made amendments to the DERC website including adding a Citizen Science page with
links to several national projects. Volunteers can sign up to Nature's Calendar with the Woodland TrusL the PTES
Pw7

The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
Great Stsg Hun¢ the New Year Plant Hunt or the Big Seaweed Search with Marine Conservation. We have also
updated the Dorset Flora Group events page to make it more accessible.
Public Benefit
In 2023-24 DERC Trustees paid due regard to the Charity Commission guidance on public benefiL overseeing
the work undertaken by the Records Centre during theyear. DERC'S principal aim as a charity is the advancement
of public education in the natural history and geology of Dorset. The activities undertaken in the year (as listed
above) demonstrate that the Records Centre has been actively involved with local recording groups through
promotion of their activities to the wider public and administrdtive support to co-ordinate the membership. In
addition, DERC officers have provided maps for site visits or to monitor recording effort and results, provided
space on the DERC website to promote the work of recording groups (or links to recording group websitos) and
promoted Workshops and walks available to group members and members of the public.
Members of the public can access data sets prepared by the Records Centre by using Dorset Explorer. This
includes ecological network mappin& Local Geologicat Sites, Local Nature Reserves. and Veterdn Tree Sites.
ALERC
DERC is a member of the Association of Local Environmental Records Centres (ALERC). ALERC provides a
central voice on behalf of UK LERCS developing and promoting accreditation and advocating good standards of
practice. Eaoh year ALERC runs a conference, giving ALERC members and opportunity to discuss national
initiatives and see the work of other records centres.
Financial Review
Total reported income was £283,259 (2023: £22&514). The net surplus for the year, before the movement on the
revaluation of fixed &sset investments, was £13,625 (2023: net deficit of £18,535). Unrestricted reserves at 31
March 2024 were £368,489 (2023: £331959).
Copies of the Report of the Directors and Fin&n¢ial Statements for the year ended 31 March 2024 are available
from the DERC offIce.
The Independent Examiner's Report to the Trustees h&s been prepaTed by Scott Vevers Chartered Accountants,
65 East StreeL BridpoTL Dorset DT6 3LB. DERC'S bankers are Lloyds. Dorchest¢r Branch. l High West Street,
Dorchester, Dorset DTI I UG.
DERC wishes to acknowledge contributions received from Dorset Council and BCP Council, Environment
Agency. Wessex Water and Dorset Wildlife TrusL
Reserves Policy
Dorset Environmental Records Centre (DERC) maintains a stable pattern of expenditure from month to month,
the majority of its costs being staff salaries, tsx and national insurance. However, a significant amount of DERC'S
income is from grants funded by other organisations, who themselves are subjectto a fluctuating financial climate.
The reserves policy requires that DERC should hold instant access funds at a level that will cover three months,
expenditure and any surplus has been traJ)sfeTred to COtF investtnents. Thts will maximise the potential to earn
investment income whilst ensuring retention of the staff that have the skills and local knowledge that are key to
the on-going work of DERC. DERC'S Reserves Policy is considered at each quarterly Trustees meeting in relation
to actual income and expenditure and the FK)licy is renewed annually. Reserves are held by CCLA Inveslment
Management Ltd, 80 Cheapside, London EC2V 6DZ.
DERC'S activities in the year to 31 March 2024 continued to provide a good and reliable inforniation and survey
service with no significant changes or developments during the year. At 31 March 2024, reserves held by the
company were £368,489, being in accordance with the above policy. All ofthe company's reserves are considered
by the trustees to be unrestricted. However, some years ago the tn￿teeS earn]arked funds of £8.000 to cover the
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2024
ture costs involved in producing DERC publications on the species and habitats of the county. This sum is
treated within these financial statements as a designat￿ fvnd within the uT]restricted reserves.
Investment Policy
DERC'S Reserves Policy states that it is desirable to hold reserves at a level that will cover 3 months expenditure
Therefore, it is DERC'S policy to invest the moneys of the Trnst not immediately required for its pU￿oseS in
funds that:
are in accordance with the TnLStee tnvestment Act 2000,
provide reasonable access,
provide income at a competitive Tate for current needs, and
preserve or incre&4e the value of inveslments for the future.
To minimise risK DERC funds are invested through a specialist charity investment fund approved by the Charity
commissio￿ with due Tegard to ethical investments whilst maximising the return on capital.
Plans for the future
The charity plans on continuing the activities Outlined above in the forthcoming years subject to satisfactory
fLmding aTrangements.
Ststsment of Trustees, responsibilitiej
The Trustees are required under Charity law to prepare financial statements for each fmancial year which give a
true and fair view of the state of affairs of the Charity and of the financial activities of the Charity for that period.
In preparing those financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistentlyg
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable ond 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 company will continue in business.
The Trustees are responsible for keeping Proper accounting records which disclose with reasonable accuracy at
any time the fll)ancial position of the Charity and to enable them to ensure that the financial statements comply
with applicable laws and regulations. They are also responsible for ensuring that the Charity maintains an adequate
system of internal control designed to provide reasonable assurdn¢e that assets are safeguarded against loss or
unauthorised use and to prevent and detect fraud and other i￿egUlar1ties.
In Preparing this reporL the Trustees have taken advantage ofthe small companies exemptions provided by section
415A of the Companies Act 2006.
On behalf of the board:
Mr K Cook
Date:
Pw9

Report of the Independent Examiner
To the Trustees of The Dorset Environmental Records Centre Trust Company Limited
For the Year Ended 31 March 2024
I report to the charity trustees on my examination of the accounts of the company for the year ended 31
March 2024, which are set out on pages l I to 20.
Responsibilities and basis of report
As the charity tNstee5 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 ofthe 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 Tespect of my examination of your
company'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 ChaTity Commission under
section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirnl that no matters have come to my attention in connection with
the e￿￿nInatiOn giving me cause to believe that in any material respect:
Accounting records were not kept in respect of the company &$ required by section 386 of the 2006
The accounts do not accord with those records. or
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 arnatter considered as
part of an independent examination. or
The accounts have not been prepared in accordance with the methods and prtnciples 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.
Marcus Cridland B.A.(Hons) F.C.A.
Scott Vevers Ltd.
Chartered Accountants and Registered Auditors
65 E&8t Street
Bridport
Dorset
DT6 3LB
Date:
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The Dorset Envirnnmental Records Centre Trust Company Limited
Statement of Financial Activiti￿ (Incorporating an Income and Expenditllre Account)
for the Year Ended 31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Notos
COME
Income and endowments from:
Donations and legacies
58,959
58,959
2,870
ch￿itable activities
213.704
213,704
216,920
Investment income
10.596
10,596
8,724
Total incoming resources
283,259
283,259
228,514
EXPENDTTURE ON:
Charltable activities
269.634
269,634
247,049
Totsl expenditure
269,634
269.634
247.049
Net incomel(expenditure) before transfers
13,625
13,625
(18.535)
Other recognised gains and losses
Gains l Oosses) on revaluation of fixed
assets
12
21,905
21,905
(16.099)
Net Movement in Funds for the year
35,530
35,530
(34,634)
Total Funds:
Brougbt Forward
332,959
332,959
367.593
Carried Forward
368,489
368.489
332.959
All incoming resources and resources expended derive from continuing activities.
The notes on pages 13 to 20 forni an integral part of these financial staten]ents.
Pagell

The Dorset Environmental Records Centre Trust Company Limited
Balance Sheet
At 31 March 202A
202A
2023
Notes
Fixed Assets
Tangible assets
Jnvestments
11
12
277,976
277.976
251.071
251.071
Current &5sets
Debtors
Cash at bank and in hand
13
62,029
58.576
120,605
36,332
122,052
158,384
Creditors: A]nounts falling due within
one year
14
(30.092)
(76,496)
Net current assets
90.513
81,888
Total assets less current liabilities
368,489
332,959
The funds of the charity:
Unrestricted funds
Revaluation reserve
15
253,904
114,585
240,279
92,680
Totgl charity funds
368,489
332,959
These financial statements have been prepared in accordance with the special provisions relating to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
The rnembeT5 hav¢ not T¢quired the company to obtain an audit of its fmancial statements for the y¢aT ended
31 March 2024 in accordance with section 476 of the Companies Act 2(K)6.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting iecords and the preparation of accounts:
The financial statements were approved by the Board of Trustees on ..............
its behalf by:
signed on
Mr K Cook - Trust¢e
The notes on pages 13 to 20 forni an integral part of these financial statements.
Page 12

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2024
General inforn￿tiOn
Dorset Environmental Records Centre is a charity limited by guarantee and consequendy does Dot have
share capital. Each of the members is liable to contribute an amowjt not exceeding £1 towards the assets of
the chaTity in the event of liquidation. The chaTity is incoTporated in England and Wales under the
Companies Act 2006 and Charities Act 2011. The address of the registered office is provided in the
Reference and Administrative Details on page l.
Accounting policies
The principal accounting polici¢s adopted. judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
St2tement of compliance and basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been
prepared under the historical cost convention and includes the results of the charity's operations which are
described in the Trustees, Report and all of which are continuing. The financial statements are prepared
under the historical cost convention and in accordance with the Charities SORP IFRS 102), the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
b. Accounting convention
The financial statements have ￿en prepared on a going concern basis &s the trustees believe that no material
uncertainties exist. The trustees have considered the level of funds held and the expected level of income
and expenditure for 12 months from auth()rising these f￿ancial statements.
. Income
All incoming resources are included on the Statement of Financial Activities when the charity is legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Grants receivable
Grants are recognis¢d when the charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met, the
income is recognised as a liability and included on the balance sheet as deferred income to be released.
Charifable activities
All voluntary income and donations are accounted for on receipt by the charity. Donated assets and services
are included at open market value.
Investment income
Fixed asset investments are included at market value at the balance theet date.
Realised gains and losses on investments are calculated as the difference between sales proceeds and their
ll￿￿ket value at the start of the year. or their subsequent cost, and are charged or credited to the Staternent of
Financial Activities in the period of disposal.
U￿ealISed gains and losses represent the movement in market values duTing the year and are credited or
charged to the Statement of Financial Activities based on the market value at the year end.
P￿e 13

The Dorset Environmental Reeor(L8 Centre Trust Company Limited
Notes to the Financial Ststements
For The Year Ended 31 March 2024
Aeeounting policies (continued)
d. Classifjcation of 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
appllcable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly
attributed to particular headings they have been allocated on a b&sis consistent with the use of resources,
with central staff cost allocated on the basis of time spenL and depreciation charg¢s allocated on the portion
of the asset's use. Other support costs are allocated based on the spread of staff costs.
Chariiable acrivities
Chatitable expenditure comprises those costs inCu￿ed by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
e. Taxation
The charity is an exempt ch&ity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the
de[￿ltiOn of a charitable company for UK corporation t￿ PUTposes.
f. Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is wovided at the following annual
rates in order to write off each asset over its estimated useful life:
Furniture and equipment
- 50% reducing balance
g. Fixed asset invthents
Fixed asset investments, other tban programme related investments, are included at Jjwket value at the
balance sheet date. Realised gains and losses on investments are calculated as the difference between sales
proceeds and their rnarket value at the start of the year, or their subsequent cost, and are clwged or credited
to the Statement of Financial Activities in the period of disposal.
UnrealÉsed gains and losses represent the movement in market values during the year and are credited or
charged to the Statement of Financial Activities based on the market value at th¢ year end.
h. Cash 2nd eash equivalents
Cash and cash equivalents comwise cash on hand and call deposits. and other short-terni highly liquid
investtnents that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
. Fund structure
Unrestricted income fund5 are general funds that are available for use at the lrnstees discretion in
furtherance of the objectives of the ch￿lty.
Designated funds are unrestricted funds set aside for specific pu￿OseS at the discretion of the trustees.
j. Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of
Financial Activities as they become payable in accordance with the rulu of the scheme.
Page 14

The Dorset Environmental Records Centre Trust Company Limitsd
Notes to the Financial Statements
For The Year Ended 31 March 2024
Aceounting policies (continued)
k. Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity instruments ate classified according to the substance of the contractual
arngernent entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including trdnsaction costs),
except for those financial assets classified as at fair value through profit or loss. which are initially measured
al fair value (which is norn)ally the transaction price excluding transaction costs). unless the arrangen]ent
constitutes a ftnancing transactions. If an arrangement constitutes a financing transaction. the financial asset
or financial liability is measured at tbe present value of the ￿tUre payments discounted at a market rate of
interest for similar debt instruments.
Financial assets and liabilities are only offset in the staternent of financial position when, and only when
there exists a legally enforceable right to set off the recognised amounts and tbe charity intends eAther to
settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are deTeCo￿lsed when and only when a) the contractual rights to the cash flows from the
financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and
rewar(ts of ownership of the f￿ancial asset, or c) the charity, despite having retained some, but not all,
significant risk5 and rewards of ownership, has transferred control of the asset to another paty.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
Investments
Investments in non-convertible pr¢f¢rence shares and non-puttable ordinary or preference shares (wh¢r¢
shares are publicly traded or their fatr value is reliably measurable) are measured at fair value through piofit
or loss. Wh¢r¢ fair value cannot be measured reliably. investrnents are measured at cost less impairniellt.
Investments in subsidiaries and associates ate measured at cost less impairnient. For investments in
subsidiaries acquired for consideration including tbe issue of shaT¢S qualifying for merger relief, cost is
measured by reference to the nonllnal value of the shares issued plus fair value of other CODsideratioD. Any
premium is ignored.
Fair value measurement
The best evidence of fair valu¢ is a quoted price for identical asset in an active market. When quoted prices
are unavailable, the price of a recent transaction for an identical asset piovide5 evidence of fair value as long
as there has not been a significant change in economic circumstances or a significant lapse of time since the
transaction took place. If the market is not active and recent transactions of an identical asset on their own
are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
Donations and legacies
2024
2023
Grants receivable
58.959
58.959
2.870
2.870
Page 15

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statsments
For The Year Ended 31 March 2024
Income from charitable activities
2024
2023
Dala agreements
Contracts
Dats searches
Workshops and training
Publications
Other income
66.668
49,708
96,638
655
63,452
42,011
111,417
40
15
213,704
216,920
Investment income
2024
2023
Dividends and infrrest
Interest on cash deposits
8,330
2.266
10.596
8,143
581
8,724
6 Expendithre on charitable actlvitles
2024
2023
Staff costs (including travel)
Dixect costs
Support costs
Governance costs
239.772
15,941
8,490
5,431
269,634
218.605
17.391
6,800
4.253
247,049
Direct costs..
Contract costs
Consulting
Subscriptions
Computer consumables and r¢pairs
tnsurance
Bad debts
2,470
1,348
1.333
4,098
6,602
90
15.941
3,680
1,528
6,156
6,027
17,391
ort costs..
Office service charge
Rent
Rates
Printing, postage and stationery
Sundry expenses
1,911
3.940
379
1,860
400
8,490
1.879
3.940
290
638
53
6,800
overnance costs:
Accouniancy fees
5,431
5,431
4,253
4,253
Page 16

The Dorset Environmental Records Centre Th￿t Company Limitsd
Notss to the Financial Statements
For The Year Ended 31 March 2024
Th￿tee$ remuneration and expens&s
No trnstees, noi any persons connected with them, have received any remuneration from the charity during
the year.
No trustees have received any reimbursed expenses from the charity durAng the year.
Staff costs
The aggregate payroll costs were as follows".
2024
2023
Wages and salaries
Social security costs
Pension costs
203,745
13,162
21.529
238,436
184.181
11491
20,365
217,037
No employee received remuneration of more than £60.(M)O during the year.
The monthly averag¢ number of persons (including senior management I leadership team) employed by the
charity during the year expressed as full time equivalents was as follows:
2024
2023
Administration
Field surveyors
6.00
5.00
Pension scheme
The charity operates a defmed contiibution pension scheme. The pension cost charge for the year represents
contributions payable by the chatity to the scheme and amounted to £21.529 (2023: £20,365). At the year
end there were contributions of £1,545 outstanding {2023: £nil).
10 Net incomej {expenditure) for the year
This is stated after charging:
2024
2023
(Profit ) / loss on disposal of tangible assets
(Profit) I loss on fair value movement of investments
Independent examinevs remuneration
(21,905)
1.300
16,099
Page 17

The Dorset Environrnental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2024
11 Tangible r￿ed assets
Furniture
and
equipment
Total
Cost or valuation
As at l April 2023
Disposals
As at 31 Mawh 2024
13.901
(13.901)
13,901
(13.901)
Depreciation
As at l April 2023
Eliminated on disposals
As at 31 March 2024
13,901
(13,901)
13,901
(13,901)
Net book value
As at 31 March 2024
As at 31 March 2023
12
Fixed asset investments
2024
2023
Other investments
277.976
251.071
Listed
investments
Total
Cost or valuation
As at l April 2023
Additions
Revaluation
As at 31 March 2024
251.071
5.0(K)
21.905
277.976
251.071
21,905
277,976
Net book value
As at 31 March 2024
277,976
277.976
As at 31 March 2023
251,071
251,071
The market value of the lisfrd investments at 31 March 2024 was £277,976 (2023: £251.071).
Page 18

The Dorset Environmental Recor(l8 Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2024
13
Debtors
2024
2023
Trade debtors
Prepayments
Accrued income
57.522
4.330
177
62.029
32,743
3,483
106
36.332
14
Creditors: Amounts falling due within one year
2024
2023
Social security and other taxes
Other creditors
Accruals and incorne received in advance
15,716
1,545
12,831
30,092
20.463
iioo
53,933
76,496
15 Funds
Other
Incoming R￿OurceS
recognised
At 01.04.23 resources expended gainsloosses) At 31.03.24
Unrestricted funds
General
Designated
232.279
8.000
240,279
283.259
(269.634)
245.904
8.000
253,904
283,259
(269,634)
Revaluation reserve
Revaluation TeseTV¢
92.680
92,680
21.905
21.905
114.585
114.585
Tot21 funiL8
332.959
283.259
(269.634)
21.905
368.489
Other
Incoming Resources
recognised
At 01.04.22 resources
expended gains/(losses) Al 31.03.23
2023
Unrestrictedfunds
General
Designated
250.814
228.514
{247.049)
232.279
8,000
240,279
258,814
228,514
(247,049)
Revaluation reserve
Revaluation reserve
108, 779
108, 779
(16.099)
(16,099)
92,680
92,680
Totalfun&Y
367,593
228,514
(247,049)
(16,099)
352,959
Page 19

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2024
16
Analysis of fund balances between net assets
Unrestricted
funds
Total
Tangible f￿ed assets
Fixed asset investments
Current assets
Current liabilities
277,976
120,605
(30,092)
277,976
120,605
(30,092)
Total funds
368,489
368,489
2023
Tangiblefved assets
Investhienrs
Current assets
Current liabilities
251,071
158,384
(76.496)
251.071
158.384
(76,496)
Totalfvnds
332,959
332.959
17 Finanaal instruments
The carrying amounts of the charity's financial instruments measured at fair value through net income I
expenditure are as follows..
2024
2023
Financial assets
Measured at fair value through net income l expenditure:
- Fixed asset investments
Measured at amortised cost:
- Debt instruments
277,976
251,071
116,098
154.795
394,074
405,866
Financial liabilities
Measured at amortised cost
30.092
76.496
The income, expenses. net gains and net losses attributable the charity'5 fmancials instruments are
surnmatised as follows..
Income and expense:
Financial assets measured at fair value through net income l expenditure
Financial assets. that are debt instrnments. measured at amortised cost
8.330
8.143
2.266
581
Net gains and losses
Financial assets measur¢d at fair value through net income l expenditure
21.905
16,099
18 Related party transactions
There were no Telated party transactions in the year.
Page 20