DERC
Dorset Environmenlal 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 2025
Registered Charity Number 900287
Company Number 2447393
Cover photogrdph.. Meadows at Brackett's Coppice
Carolyn Steele
Registered ID Ellgland ¥5 DorsetEnvironmental Records Centre TnJ$t Company Liinited
Reg. Office= DERC. Dors¢t History Centre, Bridport Road. Dorche5ter. Dor5ei DTI IRP
RegLstered Cbarity No. 900287
Regislered Company No. 2447393 VAT RegistratK)D No. 834 5747 06

The Dorset Environmental Records Centre Trust Company Limited
Contents
Page
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
10
Statement of Financial Activities
Balance Sheet
12
Notes to the Financial Statements

The Dorset Environmental Records Centre Trust Company Limited
Reference and Administrative Details
Trllstee5
Mrs L Cooch
Mr K Cook
Dr J Cripps
Ms I Davenport
Mr J Davis
Mrs A King
Mr J Newbould
Mr N Squirrell, for Natural England
Dr P Sterling
Ms N Taylor
Mrs S Welton
Mr J White (resigned 0310212025)
Secretary
Mrs C Steele
Charity Registration Number
900287
Company Registration Number
02447393
The Charity is incorporated in Wales
Registered OITice
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 East Street
Bridport
Dorset
DT6 3LB
Pag¢ I

The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
Chairman's Report for 2024-25
It gives me great pleasure to once again to write my report and summarise the successful year that DERC has
completed. The Annual Report shows that DERC meets its objectives at all levels. We have provided a central
database for all our recorders and disseminated that data in a manner that fits our Memorandum and Articles of
Association.
During the year 374,750 records were added to the database. 111.466 records were added via Living Record
including over 60,000 Moth records, 30.000 Vascular Plant records and 3,100 bird records. The total number of
records on the database ai the end of March 2025 was 4,254,939.
In disseminating that data in 2024-25 DERC received 1034 data requests. The proportion of ¢ommer¢ial requests
dropped slightly to 850/0 of all enquiries, as is to be exp¢cted after the post covid boom.
It is essential that DERC is managed in a financially sustainable way. As always this has been the responsibility
of our able manager Carolyn Steele. Income has to be sough¢ and a significant part comes from ecological
surveys. The DERC Ecologist and Field Surveyor undertook two particularly large surveys this year, for the River
Allen Landscape Recovery Project, and for Forestry England, mapping habitat across parts of Wareham Forest.
The following Annual Report describes the wide range of projects that the Centre is involved with including The
Dorset Biodiversity Infonnation System, Biodiversity Character Areas, the Dorset Habitat Layer, the Local Nature
Recovery Strategy and the Dorset Marine Biodiversity Database.
Education has been provided via our website and Newsletter and also training days to local residents in Swanage
and Blandford, plus lichen and fungi identification workshops in Purbeck.
It is reassuring that DERC will report a surylus of £36.384 in 2024-25.
The quality and dedication of our staff are the reason that all this has been achieved, and the trustees were pleased
to share two events last year with them, a summer field rn¢eting and a Christmas lunch, both hosted at West
Bexington.
Thank you staff and trustees for making this such a succcssful and productive organisation in 2024-25.
Kevkn Cook
Page 2

The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
The trustees, who are directors for th¢ purposes of company law, present the annual report together with the
financial statements of the charitable company for the year ended 31 March 2025.
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 document, applicable law and the requirements of the Statement of
Recommended Practic¢ applicable to Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102).
Structure? governance aDd management:
Governing document
The company is a registered charity, Number 900287, limited by guarantee and having no share capital. The
company was forn]ed on 29 November 1989 to continue th¢ work of the Dorset Environmental Records Centre
(DERC) and aIl assets were transferred to the company on l March 1990. The company was established under a
Memorandum of Association, which established the objects and powers of the charitable company and is governed
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
Jennifer Cripps
Imogen Davenport
John Davis
Annabel King
John Newbould
Nicholas Squirrell
Phil Sterling
Nikki Taylor
Sarah Welton
Jim White
(Dorset Council)
(Chaiman. Consultant ecologist)
(Dorset Natural History & Archaeological Society)
(Dorset Wildlife Trust)
(Consultant Ecologist)
(Dorset Council)
(Dorset Natural History & Archaeological Society)
{on behalf of Natural England)
(Buttertly Conservation)
(Dorset Council)
(Dors¢t Wildlife Trust)
(independent) resignation Teported at Feb25 panel
Employees
Carolyn Steele
Jon Corkill
Bryan Edwards
Silvia Friere
Hugo Sewill
Jo Stephen
Alison Stewart
Fiona Wood
Records Centr¢ Manager
GIS Manager
Ecologist
Records Centre Assistant
Records Centre Assistant
AWI Project Officer
Environmental Database Manager
Habitat Surveyor
Orgallisation
The Board of Trustees administers the charity and meets quarterly. Th¢ S¢cretary, 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.
Appointment of Trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company's
Articles are known as members of the Trust. The Board of Management manages the affairs of the Trust, with the
number of members of the Board being between 6 and 12. The Articles state that there are to be no le5S than two
Board members representing each of Dorset County Council, Dorset Wildlife Trust and Dorset Natural History
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
& Archaeological Society. New trustees are elected by invitation frotn the Board. who aim to recruit from a
diverse background of related organisations and interests. The Trustees meet every quarter to oversee the work of
the Records Centre and its continued development.
On I, April 2019 two new unitary authorities were founded in Dorset. Dorset Council and Bournemouth,
Christchurch and Poole Unitary Authorlty replaced Dorset County Council, two unitary authorities (Bournemouth
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 trustees has been
put together, and includes a copy of the MeJnorandum 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 Dorset and government organisations (including Natural 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 funding have led to consideration of the diversification of funding opportunities. Internal
control risks are minimised by the implementation of procedures for finance control and quarterly reporting to the
management panel.
Health and Safety Policy
The Trustees review and update the Health and Safety policy annually in the light of any incidents. It is a
requirement that any incidents are reported to th¢ Record Centre Manager. no incidents occurred within the year
to 31 March 2025.
Objectives and activities
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 can be provided quickly and efficiently.
to provide a service to all professionals 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 principal activities of the charity are to provide environmental services,
education and training.
DERC responds to hundr¢ds of enquiries during the year on plants, animals, local sites and habitats. Some are
from conservation organisations, some from Professional ecological consultants or government agencies, but
many are from local naturalists or members of the public. Each time we depend upon infonnation updated largely
by voluntary recorders in OUT local comtnunity. We take this opportunity within our annual report to include a
note of thanks for everyone who h&$ submitted their records of sightings from the last year.
Following redevelopment of the DERC website, we have continued to expand the content of useful infomation.
This includes infonTfftation for local recording groups, descriptions on Biodiversity Character Areas and notices on
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
upcoming events. We have provided bi-annual newsletters to update everyone on recording issues, new finds and
wildlife to look out for.
The work to update the Ancient Woodland Inventory was completed during 2023-24 and is now available online.
We have been working to incorporate the new inventory dat4 including the Long Established Woodland layer,
into our mapping system.
We have provided training days to local residents in Swanage and Blandford, plus lich¢n and fungi identification
workshops in Purbeck.
Achievements and performance ID 2024-25
The Record Resource
Much of the data coming into DERC is via Living Record or other online systems. However, some records are
rec¢iv¢d directly, either as Excel spreadsheets, Word documents or emails. Data from these is collated into
spreadsheets for verifiers to check. During the year 374,750 records were added to the database. The majority of
these were an update of moth records, following a thorough review of data from recent years by the Dorset Moth
Group verifiers.
The total number of records on the database at the end of March 2025 was 4,254,939.
Requests for Data
During 2024-25 DERC received 1034 data requests. The proportion of commercial requests dropped slightly to
85 % of all enquiries, with 50/0 for agreement holders and IO% 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 Inforniation System which allows agreement
holders to access data 5¢ts multiple times throughout the year or to use data as a screening tool for potential works.
Dorset Explorer is an online system used by Dorset Council (among others) which allows members of the public
to view data sets over base maps. DERC has Contributed data layers on Local Nature Res¢rv¢s. Local Geological
Sit¢5, Veteran Trees and ecological networks. With Dorset Explorer a viewer can see our inforniation alongside
other data sets such as SSSI, rights of way, open access land, data from the Historic Environment team, Natural
England, Environment Agency and much more. Recent updates to Dorset Explorer have improved the flexibility
foT users allowing them to filter data sets.
Dorset Biodiversity Inforniation System
The Dorset Biodiversity Infonnation System has developed as a way to provide data to local authorities and some
of our partner organisations through GIS layers. GIS allows the user to l(K)k at species and site data over OS base
maps or aerial photos. Through our data agreements, data has been provided to BCP Council, Dorset Council,
Dorset Wildlife Trust. the Environment Agency, Forestry England and Wessex Water. DERC also has agreements
to provide data to Network Rail and the team managing the Purbeck Heaths NNR. Site boundaries for Sites of
Nature Conservation Interest, Local Geological Sites, Local Nature Reserves. Conservation Verges and Habitat
Restoration Sites and species data layers have all been updated and the Ecological Network layers refreshed.
Dorset Habitat Layer
The Dorset Habitat Layer has data from a variety of surveys, including SNCE surveys and DERC contract surveys.
Using Integrated Habitat System (IHS) all habitats from improved grassland to priority heathland are included in
a single layer. A second layer, Dorset Priority Habitats, has also been produced. This only includes those habitats
protected through cU￿ent l¢gislation.
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
Since 2012 these layers have been made available to Dorset Wildlife Trust, Dorset Council and BCP Council
through the Dorset Biodiversity Inforniation System. These habitat layers continue to be updated through on-
going worL With recent changes to planrling and the introduction of Biodiversity Net Gain, we have begun to
look at the best way to present the data for BNG purposes.
Dorset Marine Biodiversity Database
The Dorset Marine Biodiversity Database is held by Dorset Wildlife Trust which responds to requests for marine
data (co-ordinated by DERC as appropriate).
Biodiversity Character Areas
Aside from general work to keep the DERC website up-to-date and relevant, we also began preparing and
uploading reports on Biodiversity Character Areas for Dorset. These have been written by the DERC Ecologist
to sit alongside Landscape Character Areas developed for National Landscapes. They describe landscape type,
main semi-natural habitats present and highlight species, species assemblages and features of particular interest.
There is still more to do to complete the project, but the descriplions and lists are useful tools towards a more
cohesive approach to Dorset's wildlife.
DI.'RC ye I
-IA
rKfS•t
DERC Contracts
A significant proportion of our incoTn¢ is through ecological surveys. The DERC Ecologist and Field Surveyor
undertook two particularly large surveys this year. One was for the River Allen Landscape Recovery Project,
mapping habitat along the northern third of the river. The second was for Forestry England, mapping areas of
Wareham Forest. wh¢re tree clearance has provided an opportunity for heathland habitats to recover. Aside from
these, DERC has also undertaken lichen surveys at Wych Farm, surveys at air pollution monitoring 51tes for Dorset
Council, morc road verge surveys as potential SNCI and several other smaller surveys.
Ecologists from DERC and DoTset Council ran a training day at the Milldown, Blandford in July. Later in the
year, DERC ran identification workshops on fungi and lichens for the Purbeck Heaths NNR.
Data extraction from ecological reports from Biodiv¢rsity 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.
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
Local Nature Recovery Strategy for Dorset
DERC has been working with Dorset Council and others on the preparatory work for a Local Nature Recovery
Strategy, assisting on two fronts. Our GIS Manager has worked with the Mapping and Data Expert Advisory
Group to help with mapping the most valuable areas for nature. and our Ecologist has worked with the Species
GTOUP, using his knowledge of the county's biodiversity to help with choosing priorities for action. Alongside
other elements of LNRS preparation, the strategy will shortly be available for public consultation.
Dorset Heaths Partnership Project
The Dorset 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
southe&st Dorset. Within the current 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
southeast of the county. The work of the Partnership includes monitoring {including bird surveys, incident
recording, visitor counts, car park counts and slte visitor surveys), and education (field-based learning for
primary/secondary key stages, outdoor nature-based experiences and fL¢ld trips, school visitslassemblies, and
arson awareness sessions
DERC'S role in the project is to disseminate fire records from 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 different types of incidents which are detrimental to the heathland, with the most cornmon being
fire, vandalism, fly-tipping, mountain biking, 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 985, 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 111.466
records were added to Living Record including over 60,000 Moth records, 30,000 Vascular Plant records and
3,100 bird records.
Recording Groups
DERC has continued to support the work of local recording groups in Dorset through the provision of data and
maps. We help with data processing, particularly for the Dorset Moth Group and Dorset Flora Group. We maintain
the contact database for th¢ Dorset Flora Group, sending out inforniation on events and courses, and updating
their pages on the website.
Public Benefit
In 2024-25 DERC Trustees paid due regard to the Charity Commission guidance on public ben¢fJt. overseeing
the work undertaken by the Records Centre during the year. DERC'S principal aim as a charity is the advan¢em¢nt
of public education in the natural history and geology of Dorset. The activitie5 undertaken in the year (&s listed
above) demonstrate that the Records Centre has been actively involved with local recording groups through
promotion of their actLVlties to the wider public and administrative 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 websites) 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 mapping, Local Geological Sites, Local Nature Reserves. and Veteran Tree Sites.
ALERC
DERC is a m¢mber 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
Pag¢ 7

The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
practice. Each year ALERC runs a conference, giving ALERC members and opportunity to discuss national
initiatives and see the work of other records centres.
Financial Revie
TotaI reported income was £277,155 (2024: £283,259). The net surplus for the year, before the movement on the
revaIuation of fixed asset investments, was £36,384 (2024: £13,625). Unrestricted reserves at 31 March 2025 were
£394,233 (2024: £368,489).
Copies of the Report of th¢ Directors and FinanciaI Statements for the year ended 31 March 2025 are available
from the DERC office. The Independent Examiner's Report to the Trustees has been prepared by Scott Vevers
Chartered Accountants, 65 East Street, Biidport, Dorset DT6 3LB. DERC'S bankers are Lloyds, Dorchester
Branch, l High West Street, Dorchester, Dorset DTI IUG.
DERC wishes to acknowledge contributions received from Dorset Council and BCP Council, Environment
Agency, Wessex Water and Dorset Wildlife Trust.
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, tax and national insurance. However, a significant amount of DERC'S
income is from contracts and grants ￿nded by other organisations, who themselves are subject to 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 transferred to COIF investment5. This will maximise
the potential to earn inv¢stm¢Tht income whilst ensuring retention of the staff that have the skills and local
knowledg¢ 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 policy is renewed annually. Reserves are
held by CCLA Investment Management Ltd, 80 Cheapside, London EC2V 6DZ.
DERC'S activities in the year to 31 March 2025 continued to provide a good and Teliable inforniation and survey
service with no significant changes or developments during the year. At 31, March 2025, reserves h¢ld by the
company were £394,233. b¢ing in accordance with the above policy. All of the company's reserves are Considered
by the trustees to be unrestricted. However, some years ago the trustees eamarked funds of £8,000 to cover the
future costs involved in Producing DERC publications on the species and habitats of th¢ county. This sum is
treated within these financial statements as a designated fund within the unrestricted reserves.
Investment Policy
DERC'S Reserves Policy states that it is desirable to hold reserves at a level that will cover 3 months expenditure
Therefor¢. it is DERC'S policy to invest th¢ moneys of the Trust not inunediately required for its purposes in
funds that:
are in accordance with the Trustee Investment Act 2000,
provide reasonable access.
provide income at a competitive rate for current needs, and
preserve or increase the value of investments for the future.
To minimise risL DERC funds are invested through a specialist charity investment fund approved by the Charity
commissio￿ with due regard to ethical investments whilst maxirnising the return on capital.
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The Dorset Environmental Records Centre Trust Company Limited
Trustees, Report
For the Year Ended 31 March 2025
Plans for the future
The charity plans on continuing the activities outlined above in the forthcoming years subject to satisfactory
funding arrangements.
Statement of Trustees, responsibilities
The Trustees are required under Charity law to prepar¢ financial statements for each financial yeaT 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 consistently.
observe the rnethods and principles in the Charities SORP;
make judgements and estimates that are reasonabl¢ and prudent.
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
prepare the flnancial 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 financial position of the Charity and to enable them to ensu￿ that the financial staternents 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 r¢asoThable assurance that &ss¢ts are safeguarded against loss or
unauthorised use and to prevent and dctect fraud and other irregularities.
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section
415A of the Companies Act 2006.
On behalf of the board..
Mr K Cook
Chairnian
Date..
l/- LJ,th 202$.
Page 9

Report of the Independent Examiner
To the Trustees of The Dorset Environmental Records Centre Trust Company Limited
For the Year Ended 31 March 2025
I report to the charLty trustees on my examination of the accounts of the company for the year ended 31 March 2025,
which are set out on pages I I to 21.
Responsibilities and basis of report
As the charity 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 examinatlon, I report in respect of my examination of your company's accounts
as carried out under section 145 of the Charities Act 2011 ('the 201 l Act.). In carrying out my examination I have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 201 l Act.
Independent examiner's statement
I hav¢ completed my examination. I confinn that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
Accounting rerords were not kept in respect of the company as 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 a matter considered
as part of an independent examination. or
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 preparlng
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 whÉch 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 East Street
Bridport
Dorset
DT6 3LB
Date:
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The Dorset Environmental Records Centre Trust Company Limited
Statement of Financial Activities (Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2025
2025
Total
2024
Total
Unrestrlcted
funds
funds
funds
Notes
INCOME
Income and endowments from:
Donations and legacies
4,990
4,990
58,959
Charitable activities
261.969
261,969
213.704
tnveslment income
10,196
10,196
10.596
Total Ineomlng resources
277,155
277,155
283,259
EXPENDITURE ON:
Charitable activities
240,771
240,771
269,634
Total expenditure
240,771
240,771
269,634
Net incom¢/(¢xpenditure) before transfers
36,384
36,384
13,625
Other recognised gains and losses
Gains / (loss¢s) on revaluation of fixed
ass¢ts
(10,640)
(10,640)
21,905
Net Movement in Funds for the year
25.744
25,744
35,530
Total Funds..
Brought Forward
368.489
368.489
332,959
Carried Forward
394,233
394,233
368,489
All incoming resources and resources expended derive from continutng activities.
The notes on pages 13 to 21 form an integral part of th¢se financial statements.
P&g¢ll

The Dorset Environmelltal Records Centre Trust Company Limited
Balance Sheet
At 31 March 2025
Company Nujnbcr 2447393
2025
2024
Notes
Fixed Assets
Investm¢nts
267,336
277,976
Current assets
Debtors
Cash at bank and in hand
12
26,402
138,531
164,933
62,029
58,576
120,605
Creditors: Amounts falling due Trvithin
one year
13
(38,036)
(30,092)
Net current assets
126,897
90,513
Total assets less current liabilities
394,233
368,489
The funds of the ¢harity:
Unrestricted funds
Revaluation reserve
14
290,288
103,945
253,904
114,585
Total charlty funds
394,233
368.489
These financial statements have been prepared in accordance with th¢ special provisions relating to
companies subject to the srnall companies regime within Part 15 of the Compani¢s Act 2006.
For the financial year ending 31 March 2025 the charity was entitled to ¢x¢mption from audit under section
477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial stat¢m¢nts for the year ¢nded
31 March 2025 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of accounts:
Th¢ financial statements w¢r¢ approved by the Board of Trustees on .
its behalf by..
. and signed on
Mr K Cook - Trustee
The notes on pages 13 to 21 forn] an integral part of these financial statements.
Poge 12

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 Marcb 2025
General information
Dorset Environmental Records C¢ntre T￿st Company Limited is a charity limited by guarantee and
consequently does not have share capital. Each of the members is liable to contribute an amount not
exceeding £1 towards the assets of th¢ charity in the event of liquidation. The charity is incorporated in
England and Wales under the Companies Act 2006 and Charities Act 201 l. The address of the registered
office is provided in the Refw¢nc¢ and Administrative Details on page l.
Accounting policies
The principal accounting policies adopt¢d, judgements and key sourc¢s of estimation uncertainty in the
pT¢paration of the financial statements are as follows..
Statement of eompliance and basis of preparation
The charity constitutes a public benefit entity as defin¢d by FRS 102. The financial statements have been
prepared und¢r th¢ historical cost convention and includ¢s the results of the charity's operations which are
described in th¢ Trust¢es' R¢port and all of which ar¢ continuing. The financial stat¢ments aT¢ pr¢par¢d
under th¢ historical cost convention and in accordanc¢ with the Charities SORP (FRS 102), the Financial
R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
b. Accounting conventfion
The financial statements have been prepared on a going concern basis as the trustees believe that no rnaterial
uncertainties exist. The trnstees have consid¢i¢d the level of funds held and the expected level of income
and expenditure for 12 months from authorising these financial stat¢ments.
Income
All incoming resources are included on the Statern¢nt of Financial Activities when the charity is legally
entitled to th¢ income and the amount can be quantifi¢d with reasonable accuracy.
Granls receivable
Grants ar¢ r¢cognis¢d when the charity has an entitl¢m¢nt to the funds and any conditions linked to th¢
grants have b¢¢n met. Where perforniance conditions are attached to the grant and are yet to be met, the
income is recognis¢d as a liability and included on the balanc¢ sheet as deferred income to be released.
Charitable aclivilies
All voluntary incom¢ and donations are accounted for on r¢c¢ipt by the charity. Donat¢d assets and services
are included at open market value.
Inveslment income
Fixed asset investments are included at rnarket value at the balance sb¢¢t date.
Realised gains and losses on investments are calculated as the diff¢r¢nce between sales proceeds and their
market value at the start of the year, OT their subsequent cost, and are charged or credited to the Statement of
Financial Activities in the period of disposal.
Unrealised gains and losses represent th¢ movement in market values during the year and are credited or
chaTg¢d to the Statement of Financial Activities bas¢d on the market value at th¢ yeaT end.
Page 13

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Aceounting policies (eontinued)
d. Classifieation of expenditure
All eXpendi￿re 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 ar¢ allocated to the
applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly
attributed to particular headings they have been allocated on a basis consistent with th¢ use of resources,
with central staff cost allocated on the basis of tirne spent, and depreciation ¢harg¢s allocated on the portion
of the asset's use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs inCu￿ed by the charity in the delivery of its activities and
setvices 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 th¢m.
e. Taxatlon
The charity is an exempt charity 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 theT¢fore it meets the
definition of a charitable company for UK corporation tax purposes.
f. Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is Provided at the following annual
rates in order to writ¢ off each ass¢t over its ¢stimated useful life..
Furniture and equiprnent
500/0 reducing balance
g. Fixed asset investments
Fixed asset inv¢stm¢nts, oth¢T than programme related investments, are included at market value at th¢
balance sheet dat¢. R¢alis¢d gains and losses on investments are calculated as the difference between sales
proceeds and their maTk¢t valu¢ at the start of the year. or their subsequent cost, and are charged or credited
to the Statement of Financial Activities in the period of disposal.
Unr¢alised gains and losses represent the movement in maTk¢t values during the year and are credited or
charged to the Staternent of Financial Activities based on th¢ mark¢t value at the year end.
h. Cash and cash equivalents
Cash and Cash equivalents comprise cash on hand and call d¢posits. and other short-terni highly liquid
investments that are readily convertible to a known amount of cash and aT¢ subject to an insignificant risk of
chang¢ in value.
i. Fund structure
Unrestricted income funds are general funds that are available for use at th¢ trustees discretion in
rtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific puryoses at the discretion of the trustees.
j. Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Ststement of
Financial Activities as they become payable in accordance with the rules of the scheme.
Page 14

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Accounting policies (continued)
L Financial instruments
Classificalion
Financial assets and financial liabilities are recognised when the charity b¢com¢s a paty to the contractual
provisions of the instrurn¢nt.
Financial liabilities and equÈty instrum¢nts are classified according to the substance of the contractual
arrangement entered into. An equity instnllnent is any contract that evidences a residual interest in the
assets of the charity after deducting all of its liabiliti¢s.
Recognilion and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs),
except for those financial assets classified as at fair value through profit or loss, which are initially measured
at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement
constitutes a financing transactions. If an arrangcm¢nt constitutes a financing transaction, th¢ financial asset
or ftnancial liability is measured at the present value of th¢ future payments discounted at a market rate of
interest for similar debt instrnments.
Financial ass¢ts and liabilities ar¢ only offset in the statement of financial position when, and only when
there exists a legally enfor¢¢abl¢ right to set off the recognised amounts and th¢ charity intends ¢ith¢r to
settle on a net basis, or to realise th¢ ass¢t and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to th¢ cash flows from the
financial asset expire or are settled, b) the charity transf¢r5 to another party substantially all of the risks and
rewards of ownership of the financial ass¢t, or c) the charity, despite having retain¢d some. but not all,
significant risks and rewards of own¢Tship. has transferred control of the ass¢t to another paty.
Ftnancial liabilities are derecognised only when the obligation specified in the contract is discharge(L
cancelled or expires.
Inveslments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where
shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit
or loss. Where fair value cannot be measured reliably, investm¢nts are measured at cost less impaimient.
Investments in subsidiaries and associates are measured at cost less impairnlent. For investments in
subsidiari¢s acquired for consideration including the issue of shares qualifying for merger relief, cost is
m¢asuTed by reference to the nominal value of the shares issued plus fair value of other consideration. Any
premium is ignored.
Fair value measurement
The best evidence of fair value is a quoted price for identical asset in an activ¢ n]arket. When quoted prices
are unavailable, the price of a re¢¢nt transaction for an identical asset provides ¢vid¢nce of fair valu¢ as long
as there has not been a significant chang¢ in economic circumstances or a significant lapse of time sinc¢ th¢
transaction took place. If th¢ 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.
Pag¢ 15

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Donations and legacies
2025
2024
Grants receivable
4,990
4,990
58,959
58,959
Income from charitable activities
2025
2024
Data agreements
Contracts
Data searches
Workshops and training
Publications
Other income
66,642
73,437
118,475
3,080
27
308
261,969
66,668
49,708
96,638
655
20
15
213,704
Investment income
2025
2024
Dividends and interest
Interest on cash deposits
8,426
1,770
10,196
8,330
2,266
10,596
Page 16

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Expenditure on charitable activities
2025
2024
Staff costs
Direct costs
Support costs
Gov¢rnance costs
214,613
14,026
7,767
4.365
240.771
239,772
15,941
8,490
5,431
269,634
Staff costs
Staff salaries
Training
Travelling
Social expenses
212,234
662
1.643
74
214,613
238,436
iio
1,098
128
239,772
Direct costs..
Contract costs
Consulting
Subscriptions
Computer consumables and repairs
Insurance
Bad debts
2,470
1,348
1,333
4,098
6,602
90
15,941
750
1,091
4,906
6,564
715
14,026
ort costs:
Office service charge
Rent
Rates
Printing. postage and stationery
Sundry expenses
1,879
3,940
369
1,207
372
7,767
1,911
3,940
379
1,860
400
8.490
Governanc¢ Costs..
Accountancy fees
4,365
4,365
5,431
5.431
Trustees remuneration and expenses
No trust¢es. nor any persons connected with them, have received any remuneration from the charity during
the year.
No trustees have received any reimbwsed expenses from the Charity during the year.
Page 17

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Staff c05t5
The aggregate payroll costs were as follows..
2025
2024
Wages and Salaries
Social s¢curity Costs
Pension costs
179,903
10,888
21.443
212.234
203,745
13,162
21,529
238,436
No ernployee r¢c¢iv¢d r¢mun¢ration of rnor¢ than £60.000 during the year.
Th¢ monthly average number of persons (including senior management I leadership team) employed by the
charity during the year expressed as full time equivalents was as follows-
2025
No.
2024
Administration
Field surveyors
Penslon scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year T￿reSentS
contributions payable by the charity to the scheme and amounted to £21,443 (2024.. £21.529). At the year
end there were contributions of £3,053 outstanding (2024: £1,545).
10 Net fincomel (expenditure) for the year
This is stated after charging:
2025
2024
(Profit) I loss on fair value movement of investments
Independent examiner's remuneration
10,640
1,340
(21,905)
Page 18

The Dorset Environmental Records Centre Trust Compally Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
li
Fixed asset investment5
2025
2024
Oth¢r investments
267,336
277,976
Listed
investments
Total
Cost or valuation
As at l April 2024
Revaluation
As at 31 March 2025
277,976
(10,640)
267,336
277.976
(10.640)
267,336
Net book value
As at 31 March 2025
267,336
267,336
As at 31 March 2024
277,976
277,976
The market value of the listed inv¢stm¢nts at 31 March 2025 was £267,336 (2024.. £277,976).
12
Debt(Jrs
2025
2024
Trade debtors
Prepayments
Accrued income
Other d¢btors
20,553
4,150
244
1,455
26,402
57,522
4,330
177
62,029
13
Credltors.. Amounts falling due within one year
2025
2024
Social security and other taxes
OtheT creditOTS
Accruals and income received in advance
22,527
3,053
12.456
38.036
15,716
1.545
12.831
30.092
Page 19

The Dorset Environmental Records Celltre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
14
Funds
Other
Ineoming Resources
recognised
At 01.04.24 resources
expended gainsl(losses) At 31.03.25
Unrestricted funds
Gen¢ral
Designated
245,904
8,000
253,904
277,155
(240.771)
282,288
8,000
290,288
277,155
(240,771)
Revaluation reserve
Revaluation reserve
114,585
114,585
{10,640)
{10,640)
103,945
103,945
Total funds
368,489
277,155
(240,771)
{10,640)
394,233
Other
Incoming Resources
recognised
At 01.04.23 resources
erpended gains/(losses) At 31.03.24
2024
Unrestrictedfunds
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 reserve
92, 680
92,680
21.905
21,905
114,585
114,585
Totalfunds
332,959
283,259
(269, 634)
21.905
368,489
15
Analysis of fund balances between net assets
Unrestricted
funds
Total
Fixed asset investments
Current assets
Current liabilities
267,336
164,933
(38,036)
267,336
164,933
(38,036)
Total flmds
394,233
394,233
2024
Investments
Current assets
Current liabililies
277,976
120,605
(30.092)
277.976
120.605
(30,092)
Totalfvnds
368,489
368, 489
Page 20

The Dorset Environmental Records Centre Trust Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
16 Flnanclal instruments
The carrying amounts of the charity's financial instruments measured at fair value through net income /
expenditure are as follows:
2025
2024
Financial assets
Measured at fair value through net income l expcnditure:
Fixed asset investments
Measured at amortised cost:
- D¢bt instnlln¢nts
267,336
277,976
160,539
116,098
427,875
394.074
Financial liabilities
Measured at amoTtised cost
38.036
30,092
The income, expenses, net gains and net losses attributable the charity's financials instruments are
SuMn￿Sed as follows:
Income and expense:
Financial assets measured at fair value through net income / expenditure
8.426
8,330
Financial ass¢ts, that are debt instruments, measured at amortised cost
1.770
2,266
N¢t gains and losses
Financial assels measured at fair value through net income l expenditure
10.640
21,905
17 Related party transactions
There were no related party transactions in the year.
P•8e21