| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 30 September 2024 |
| for |
| Access Dorset Limited |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 30 September 2024 |
| for |
| Access Dorset Limited |
| Access Dorset Limited |
| Contents of the Financial Statements |
| for the Year Ended 30 September 2024 |
| Page |
| Report of the Trustees | 1 | to | 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 | to | 12 |
| Notes to the Financial Statements | 13 | to | 23 |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
| OBJECTIVES AND ACTIVITIES |
| Objectives and Activities |
| Access Dorset is recognised locally and nationally by individuals and organisations as the leading user-led, pan-impairment disability rights organisation in Dorset. Through our Information and Advice Services, our Crisis Advocacy Service, our Vocational Support Services , our Community Café, our Activity Program, Training and Outreach we are in daily contact with disabled people, older people and carers who self-refer, or are referred by our partner organisations, other voluntary sector organisations and increasingly by statutory authorities. |
| Access Dorset's purpose as an organisation is to support and champion the lived experience of our constituents, particularly those at the margins, who are isolated because of social circumstances and whose voices are seldom heard. We do this by involving those who have lived experience in the running of our organisation, as Board Members, volunteers and staff. The majority of our Trustees are disabled people. |
| We are committed to the social model of disability and are dedicated to improving health and wellbeing, challenging stereotypes and empowering people to attain their full potential. As a pan-impairment organisation we strive to be inclusive and accessible to all disabled people regardless of impairment, age or any other protected characteristic. |
| From our base at The Bridge we think of everyone as members of the community we are creating, The people who benefit from our projects, our volunteers, our customers, our staff and our trustees are all members of our community - each of equal worth. Beyond that, some members have additional responsibilities and duties. We are adopting a therapeutic community approach in pursuing our Objectives. |
| Public Benefit |
| The Board confirms that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. All current and future activities are and will be of direct benefit to the public. |
| Objects |
| The founding members of Access Dorset adopted the following objectives which we remain committed to: |
| " To establish a Centre for Independent Living in Dorset which will provide information and advice, peer support, advocacy and training, and generally supporting people to live independently and improve their life chances |
| " To develop the capacity and skills of disabled people, carers, older people and other users of support in Dorset, Bournemouth and Poole in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society |
| Vision |
| Our vision is a community where disabled people, older people and carers, whatever their impairment type or background, have the same life chances as other people. |
| Volunteer and Beneficiary Activities |
| With a small team of paid employees Access Dorset is heavily dependent on a team of dedicated volunteers who support the governance, administration and activities of the charity. We would like to say a huge thank you to each and every one of them. |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| Volunteer and Beneficiary Activities (continued) |
| "I really like the people at Access Dorset. Coming here gives me purpose and is enjoyable. Everyone works so hard and it's nice to be round other people because I live on my own". A |
| We have a core pool of 30 volunteers who are involved in a range of peer support activities, including Board Membership; Vocational Skills Projects (including our Woodwork and Gardening Groups and our Horizons Café), our Activity Program, Outreach, and our Disability Equality Consultations. We continue to deliver our Volunteer Development Program to volunteers, to ensure that their training and development needs are met. We celebrate all our volunteers' achievements on social media and with our Volunteer of the Month programme. |
| Most of those we support have learning disabilities and/or mental health support needs - many previously missed out on opportunities for personal development or are struggling with transition. When our beneficiaries start at The Bridge, they are often anxious, socially isolated, and lacking confidence. |
| "I love coming here. It feels like a family to me" M. |
| We have on average 80 beneficiaries attending activity at The Bridge per week. Before each new beneficiary joins our Activity Program at Access Dorset, they meet one to one with the Activity and Volunteer Lead for an informal discussion. During this meeting, the Activity and Volunteer Lead and new beneficiary will assess the individual's needs and identify a plan for meeting these needs together, using an assessment/application form as a guide. |
| The main needs of our beneficiaries include support in building self-confidence and self-esteem, reducing isolation, gaining experience, meeting new people, building relationships, building resilience and help in considering next steps. Other needs are either immediately apparent or emerge over time, and might include seeking re-assessment of care needs by Social Care, support around Housing, support to access welfare benefits or appeal decisions. |
| We receive referrals from Supported Living providers, the NHS Learning Disability Team, Social Workers and other local charities. We also have a strong relationship with YMCA's youth disability project Chatterboxes, Sheiling College, Autism Unlimited and some local schools that refer to us. |
| We support our beneficiaries to undergo training courses when needed, including Makaton Basics, First Aid, Adult Safeguarding, Health and Safety and Food Hygiene. We have introduced nationally accredited vocational training, for example an Entry Level Woodwork course and aim to add other courses around catering and gardening during the year. We are an approved centre with Open College Network. |
| Risk Management |
| The Board has appropriate Policies and Procedures in place, which are reviewed annually, to outline, minimise and manage all major risks to the Organisation and observes the methods and principles in the Charities SORP. Access Dorset Staff and Trustees have worked tirelessly to keep our Covid Risk Assessments up to date and have publicised these risk assessments and current protocols to all who visit Access Dorset. |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| Access Dorset is delivering key services in what is an extremely challenging environment. |
| We are one of many charities that has been challenged by the changes to local authority spend and stiff competition for grant funding. However, Trustees and staff shared and have successfully taken forward our vision for creating a vibrant community hub and establishing an environment where local people can learn, experience, share, and support each other in maintaining an independent quality of life. We are bridging the gap that young disabled people experience in transition to adulthood, the gap between unemployment and employment and the gap between ill-health and self-management of health conditions. We are supporting disabled people in housing and financial crisis and taking great steps to reduce social isolation. We monitor outcomes using the Outcome Star where appropriate. |
| Information and Advice Service |
| Access Dorset's Information and Advice Service provides independent, free, peer-led support to disabled people, older people and carers. Enquiries to our service relate to a wide range of issues including: |
| - Benefits and financial advice |
| - Rights and discrimination |
| - Aids and adaptations in the home |
| - Health and self-management |
| - Social and leisure activities |
| - Community Safety |
| - Transport |
| This service currently provides telephone advice 5 days per week aimed at disabled people of all ages (and any impairment type), older people and carers. All Access Dorset staff and volunteers contribute to delivering our Information and Advice Service and each bring different areas of expertise. |
| Disabled people face the impact of combined cuts to care and support for independent living and welfare benefits. These cuts are having a profoundly negative impact on disabled people's independent living and participation in the wider community. Consequently, there is enormous demand for the provision of free information, advice and support. This has only increased as a result of the pandemic. |
| Advocacy |
| We have previously provided a flagship Crisis Advocacy Service for disabled people in housing, health and financial crisis. Independent evaluation highlighted this as an exceptionally successful service that supported disabled people to navigate across and between various statutory and non-statutory services, with the individual in the centre of our holistic approach to support. Although we were able to extend this service from its initial 5-year funding period, we eventually ran out of project funding. We are still routinely approached by services, including Bournemouth Hospital and Adult Social Care, hoping to refer into the service, and we continue to support some of beneficiaries through our building-based activities. Given the demand for this service we still consider it a priority to seek replacement funding to support disabled people who struggle to access more generic support. |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| Build/Grow/Cook |
| Build and Grow continues to meet two times per week, the Cook team meeting twice per week, welcoming up to 20 participants at each session. |
| The Grow team have formed a focus group who have made a planting calendar for the year to get the most out of the polytunnel. They continue to supply the café and Cook group with fresh organic vegetables and herbs - this year the café hardly had to buy tomatoes from the supermarket for their use over the summer. |
| The Cook team create a plan at the beginning of each quarter of recipes they would like to try with an emphasis on using seasonal produce, from the garden and polytunnels where possible. The team cooks up to 2 recipes each week, compiling a recipe book which they can use at home with their newly acquired skills as the weeks progress. |
| "I take the recipe cards and make the recipes at home. I never really used to cook a lot at home but this group gives me new ideas and I get to try new things. I cook more for myself at home now" M |
| The Build group has formed a focus group who are working on designing and building accessible furniture and shelving for inside the polytunnel and has taken commissions for wooden furniture and upcycling projects. They have been involved in making the suggestion box for the new Community Forum group and are happy to get involved in any of the other projects where items can be made as required. The small profits generated are reinvested in the projects allowing an element of self-sustainability and further diversity. |
| Four of our members have transitioned into paid employment with our support this year: |
| "I like to come in and take part in build group because I like working with my hands making things for other people". -D |
| Horizons Café and Chatty Cafe |
| The café is open four days per week, supporting three vocational training participants at a time, who rotate to gain experience in roles - taking orders, meal preparation and waiting. Members experience an increase in confidence and the development of both individual and team-working skills. We have also become an official member of the Chatty Café scheme with volunteers hosting a chatty table one day per week which is open to anyone who would like to talk to someone. |
| "I've just started in the café and it's hard work taking all the tea and coffee orders but I love it" R. |
| Art Groups & Performing Arts |
| We have two art sessions per week - a creative volunteer team who work on creative projects for Access Dorset such as backdrops for the drama group and signs for the garden as well as a tutored art session where the facilitator tailors sessions according to individual's abilities and interests. |
| Our Performing Arts group goes from strength to strength and gave a packed performance of Aladdin during the year, making their own costumes and props in collaboration with the Art Groups. |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities (continued) |
| Walking, Games and Sports |
| Our volunteer run walking group meet each week for a walk around a local park. Participants take it in turns to create a short quiz on a different theme which adds an element of fun and competition to the session. On their return to the Bridge they have lively board games sessions, where everyone keeps an eye on each other to make sure no-one wins by cheating! |
| Our weekly sports group operates both indoors in poor weather and outdoors when the weather permits. They participate in indoor bowling, Quoits and Jenga to name a few indoor activities on offer |
| 50+ |
| Our weekly peer led group for over 50s participate in a variety of activities together designed to provide opportunities for social interaction and reduce loneliness. Recent activities have included arts and crafts, Uno, crosswords and Sudoku, walking, chair yoga, quizzes, origami and a visit to the Bournemouth Natural Science Society. |
| Warm Space |
| We have been lucky enough to receive funding to operate an almost continuous Warm Space at the Bridge through this financial year where we have been able to provide a safe haven for vulnerable local people most affected by the cost-of-living crisis. Twice a week we opened The Bridge, for people in most need of shelter and support. There were free refreshments; a communal lunch prepared by disabled young people on work experience. There was free access to the internet, peer leisure activities and cooking on a budget group, as well as the opportunity for group learning of basic skills like budgeting and healthy eating. |
| Social Events |
| Our social events and outings programme is thriving with beneficiaries choosing activities and designing the programme. Our in-house social events have included discos, , karaoke and quiz nights and bingo and DJ evenings hosted by beneficiaries. |
| FINANCIAL REVIEW |
| Funding sources |
| Access Dorset are committed to the implementation of an ongoing Funding Strategy that recognises the need for a healthy mix of income from varied sources to ensure that the charity is not overly dependent on any one particular funding source. Our aim has been to secure a balance between core grant funding, project grant funding, enterprise, business sponsorship, fundraising initiatives and service contracts. The funding environment is currently highly competitive. We are extremely grateful to DOTS Disability for the core grant funding support that it has provided throughout the year, as well as the Trusts and Foundations that have provided both restricted and unrestricted grants to support our activities (including Lloyds Bank Foundation, Peoples Health Trust and Nationwide Building Society). |
| Reserves |
| In line with Charity Commission guidelines Access Dorset's spends income it receives within a reasonable period of time unless there is a good reason not to. Access Dorset has in place stringent management accounting practices including cash flow forecasting. |
| Access Dorset's Reserve Policy is to maintain free reserves, which have been calculated to cover costs of redundancy payments to staff and any tax liability. They also cover the cost of the office rental, which would still be due and any other outstanding monies due. These costs are currently estimated at £23,537 and are met through total funds carried forward. |
| Access Dorset's Reserve Policy aims to build reserves to an optimum six months' operating costs. |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| FUTURE PLANS |
| Our key goals are focussed on providing support to disabled people, older people and carers so that we can enjoy the same life chances as others. |
| Aims |
| 1. To continue to develop The Bridge as a vibrant community resource that provides meaningful personal development opportunities for individuals and promotes positive mental and physical wellbeing within a therapeutic community environment. |
| 2. To secure the long-term sustainability of Access Dorset. |
| 3. To tackle health inequalities by helping to bridge the gap between ill-health and self-management of health conditions. |
| 4. To tackle employment inequalities by helping to bridge the gap between unemployment and employment. |
| 5. To promote independent living and provide welfare benefit support. |
| 6. To challenge disability related hate crime/harassment. |
| 7. To work closely with our voluntary sector partners to strengthen ourselves collectively. |
| 8. To develop as therapeutic community where we value everyone as equal members of the community we are creating. |
| Objectives |
| 1. We will seek to strengthen and widen our Activity Program at The Bridge to meet demand for meaningful personal development opportunities for individuals and promote positive mental and physical wellbeing within a therapeutic environment. |
| 2. We will review our funding approach and explore ways of reducing our reliance on grants. |
| 3. We will sustain our Vocational Training Opportunities, building on our accredited woodwork course to introduce further courses focused horticulture and our Community Café, providing beneficiaries with transferrable skills and confidence. |
| 4. We will increase the capacity of the charity to meet the demand for information, advice and welfare benefit guidance. We will seek funding to re-introduce our advocacy service. |
| 5. We will look to introduce training and individual support to help disabled and older people to be more in control of their finances and better equipped to manage their affairs digitally. |
| 6. We will introduce new and accessible exercise opportunities for disabled and older people to support them to lead healthier lives and self-manage health conditions. |
| 7. We will introduce new opportunities that bring together people of different backgrounds and ages to reduce social isolation and foster a sense of belonging. |
| 8. We will value our volunteers, develop our Volunteer Development Program and continue to demonstrate our commitment to our volunteers. |
| 9. We will continue to work in partnership with Dorset Healthwatch (who are based with us here at The Bridge) and will support increased use by other organisations and the wider community. Our objective is for The Bridge to be a place of safety and support - vibrant, enterprising, and inclusive. |
| 10. We will build upon our previous work on tackling disability hate crime, prejudice and inequality by continuing to work in partnership with Dorset Police and other statutory and voluntary organisations to raise awareness and celebrate diversity and equality. |
| 11. We will further develop our services and activities at The Bridge with stringent Performance Review and Financial Control systems in use so that the Board of Trustees and Senior Management Team can easily access the information they need to secure the long-term sustainability of Access Dorset. |
| 12. Our goals are far reaching and encompass our broad vision of supporting disabled people, carers and older people to participate more fully in society and have improved life chances. To achieve that we recognise the importance of developing joined up working relationships with a wide range of partners in the community, voluntary, statutory and business community to provide our beneficiaries with the best possible opportunities. We will continue to foster and build partnerships to achieve this. |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| Access Dorset is a registered charity (No. 1142171) and Company Limited by Guarantee (No. 7384409) and is accountable to both the Charity Commission and Companies House. The charity is governed by a Memorandum and Articles of Association which meets the legal requirements of both those bodies. |
| The charity is managed by a Board of Trustees and between Annual General Meetings meet quarterly to oversee the business of Access Dorset. New Trustees receive a package of support which includes induction, Trustee training and peer mentoring from fellow Trustees. |
| The rules of the charity are laid out in full in the Articles of Association. Accordingly, elections to the Board of Trustees are held annually with a third of elected Trustees retiring at each General Meeting. Membership of Access Dorset is free and open to all disabled people, older people and carers living and/or working in the shire of Dorset. Any member can stand for election to the Board and vote at the election. Trustees serve for a maximum term of three years at which stage they retire and can if they chose stand for re-election. Six partner organisations can appoint a representative to the Board of Trustees who become co-opted full members of the Board. |
| All trustees serve voluntarily and receive no remuneration for their role. |
| Recruitment and appointment of new trustees |
| Trustees are elected by the membership of Access Dorset. The Charity is extremely fortunate to have Trustees from a variety of backgrounds and ages whose skills, knowledge and experience combine to help inform and guide the strategic direction of the organisation. |
| Staffing |
| The Trustees delegate day to day management of the organisation to the Chief Executive, Jonathan Waddington-Jones. |
| Access Dorset's staff team currently consists of 5 members of staff supported by a team of extremely committed volunteers. |
| Jonathan Waddington-Jones remained in post as Chief Executive. Jayne McCann (Development Manager), Kamila Gembal (Volunteer and Activity Lead), Anna Adler (Project Worker) and Karen Davies (Executive Assistant). |
| Risk management |
| The Board has appropriate Policies in place, which are reviewed annually, to outline, minimise and manage all major risks to the Organisation and observes the methods and principles in the Charities SORP. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Access Dorset Limited (Registered number: 07384409) |
| Report of the Trustees |
| for the Year Ended 30 September 2024 |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Leighton John Barnes FCCA |
| LJB Chartered Certified Accountants |
| Tax & Business Advisors |
| 864 Christchurch Road |
| Bournemouth |
| Dorset |
| BH7 6DQ |
| Bankers |
| HSBC Plc, 15 High Street, Christchurch, Dorset BH23 1AF |
| Senior Management |
| Jonathan Waddington-Jones - Chief Executive Officer |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Access Dorset Limited |
| Independent examiner's report to the trustees of Access Dorset Limited ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
| 1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
| 4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
| I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
| Leighton John Barnes FCCA |
| LJB Chartered Certified Accountants |
| Tax & Business Advisors |
| 864 Christchurch Road |
| Bournemouth |
| Dorset |
| BH7 6DQ |
| 26 June 2025 |
| Access Dorset Limited |
| Statement of Financial Activities |
| for the Year Ended 30 September 2024 |
| 30.9.24 | 30.9.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies | 2 |
| Charitable activities | 5 |
| Other trading activities | 3 |
| Investment income | 4 |
| Total |
| EXPENDITURE ON |
| Raising funds | 6 |
| Charitable activities | 7 |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 140,316 |
| Access Dorset Limited (Registered number: 07384409) |
| Balance Sheet |
| 30 September 2024 |
| 30.9.24 | 30.9.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 11 |
| CURRENT ASSETS |
| Debtors | 12 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 13 | ( |
) | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 14 |
| Unrestricted funds: |
| General fund | 36,008 | 37,133 |
| Designated fund | 39,855 | 65,094 |
| 102,227 |
| Restricted funds: |
| Restricted fund | 35,266 | 38,089 |
| TOTAL FUNDS | 140,316 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006. |
| Access Dorset Limited (Registered number: 07384409) |
| Balance Sheet - continued |
| 30 September 2024 |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| Access Dorset Limited |
| Notes to the Financial Statements |
| for the Year Ended 30 September 2024 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
| Income from grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. |
| Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. |
| Donated services and facilities |
| Donated services or facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services of facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. |
| The time of volunteers is not recognised, refer to the Trustee's annual report for more information about their contribution. |
| Interest receivable |
| Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. |
| Expenditure |
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
| Support costs |
| Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, repairs and maintenance costs, finance etc which supports the charity's activities. All support costs are deemed to relate to charitable activities, any costs related to other income methods are deemed to be immaterial. |
| Governance costs |
| Those costs incurred to meet the statutory and constitutional requirements of the charitable company. These are now shown as part of support costs due to the new reporting regulations. |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 1. | ACCOUNTING POLICIES - continued |
| Expenditure |
| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Improvements to property | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| Pension costs and other post-retirement benefits |
| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
| Debtors |
| Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due. |
| Cash at bank and in hand |
| Cash at bank and cash in hand includes cash held in no notice bank accounts. |
| Creditors and provisions |
| Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due. |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 2. | DONATIONS AND LEGACIES |
| Grants & donations by project | 30.09.24 | 30.09.24 | 30.09.24 | 30.09.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| £ | £ | £ | £ |
| 033 - Grow |
| Dorset Community Fund | - | - | - | 7,699 |
| Peoples Health Trust | - | - | - | 7,271 |
| BH Live | - | - | - | 200 |
| 038 - Build |
| Dorset Community Fund | - | 12,500 | 12,500 | 12,680 |
| Peoples Health Trust | - | - | - | 7,271 |
| JP Morgan | - | - | - | 1,000 |
| Car Wash | - | - | - | 95 |
| 040 - Cook |
| Dorset Community Fund | - | - | - | 7,699 |
| Peoples Health Trust | - | - | - | 7,272 |
| Food & Energy |
| Dorset Community Fund | - | 6,342 | 6,342 | - |
| General Core Income |
| Lloyds Bank Foundation | - | - | - | 27,250 |
| DOTS Disability | 27,164 | - | 27,164 | 58,764 |
| Other | 38,334 | - | 38,334 | 10,000 |
| The Big Lottery Fund | - | 10,000 | 10,000 | - |
| Activities Program |
| Peoples Health Trust | - | 11,936 | 11,936 | - |
| BCP Funded Activities | 716 | - | 716 | - |
| Talbot Village Trust | - | 8,334 | 8,334 | - |
| 66,214 | 49,112 | 115,326 | 147,201 |
| General grants & donations | 557 | - | 557 | 97 |
| 66,771 | 49,112 | 115,883 | 147,298 |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 3. | OTHER TRADING ACTIVITIES |
| 30.09.24 | 30.09.24 | 30.09.24 | 30.09.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| £ | £ | £ | £ |
| Sales of Goods |
| 038 - Build | 192 | - | 192 | 599 |
| Cafe income |
| 031 - Enterprising Projects | 3,763 | - | 3,763 | 4,583 |
| 3,955 | - | 3,955 | 5,182 |
| 4. | INVESTMENT INCOME |
| 30.09.24 | 30.09.24 | 30.09.24 | 30.09.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| £ | £ | £ | £ |
| Bank interest |
| General | 2,508 | - | 2,508 | 1,150 |
| 2,508 | - | 2,508 | 1,150 |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 5. | INCOME FROM CHARITABLE ACTIVITIES |
| 30.09.24 | 30.09.24 | 30.09.24 | 30.09.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| £ | £ | £ | £ |
| Provision of Support services |
| 035 - Social Events |
| General | 934 | - | 934 | - |
| 040 - Cook |
| Cooking class | 1,705 | - | 1,705 | 718 |
| 041 Performing Arts |
| Drama class | 2,123 | - | 2,123 | 1,073 |
| Shrek | 50 | - | 50 | - |
| Aladdin | 112 | - | 112 | - |
| Grease | 164 | - | 164 | - |
| Panto | - | - | - | 420 |
| 042 - Art |
| Art Class | 1,647 | - | 1,647 | 2,812 |
| Woodwork Class | 70 | - | 70 | - |
| General |
| Room hire | 1,200 | - | 1,200 | 1,200 |
| 029 - Room Hire |
| Room hire | 17,945 | - | 17,945 | 14,480 |
| 25,950 | - | 25,950 | 20,703 |
| 6. | RAISING FUNDS |
| Other trading activities |
| 30.09.24 | 30.09.24 | 30.09.24 | 30.09.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| £ | £ | £ | £ |
| Cafe purchases |
| 031 - Enterprising Projects | 4,161 | - | 4,161 | 4,830 |
| 4,161 | - | 4,161 | 4,830 |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 7. | CHARITABLE ACTIVITIES COSTS |
| Support for disabled people, older people and carers |
| 30.09.24 | 30.09.24 | 30.09.24 | 30.09.23 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| £ | £ | £ | £ |
| Grants to Individuals |
| HTC Emergency Support | - | 2,439 | 2,439 | 4,404 |
| Build & Support | - | - | - | 1,220 |
| - | 2,439 | 2,439 | 5,624 |
| Other costs |
| Staff salaries | 71,803 | 46,310 | 118,113 | 127,853 |
| NI contributions | 5,074 | - | 5,074 | 5,143 |
| Pensions | 3,551 | - | 3,551 | 3,805 |
| Staff expenses | 228 | - | 228 | 241 |
| Volunteer expenses | 140 | - | 140 | 498 |
| Training | 1,678 | - | 1,678 | - |
| Rates | 1,455 | - | 1,455 | - |
| Rent, room hire & storage | 1,858 | - | 1,858 | 1,858 |
| Telephone | 4,284 | - | 4,284 | 2,151 |
| Print, post & stationery | 1,981 | - | 1,981 | 1,812 |
| Light & heat | 3,886 | - | 3,886 | 4,108 |
| Computers & I.T. | 2,172 | - | 2,172 | 2,135 |
| Repairs & renewals | 7,064 | - | 7,064 | 5,751 |
| Insurance | 2,015 | - | 2,015 | 2,046 |
| Consultancy fees | - | - | - | 2,440 |
| Sessional workers | 2,225 | - | 2,225 | 2,141 |
| Hospitality | - | - | - | 425 |
| Cleaning and laundry | 3,186 | 3,186 | 6,372 | 8,324 |
| Sundry | 619 | - | 619 | 268 |
| Depreciation | 1,975 | - | 1,975 | 20,026 |
| 115,194 | 49,496 | 164,690 | 191,025 |
| Governance |
| Accountancy fees | 1,374 | - | 1,374 | 1,248 |
| Legal & professional fees | 3,250 | - | 3,250 | 275 |
| Bank charges | 84 | - | 84 | 146 |
| Admin & secretarial | - | - | - | 254 |
| Insurance & bookkeepers fees | 1,485 | - | 1,485 | 999 |
| 6,193 | - | 6,193 | 2,922 |
| 121,387 | 51,935 | 173,322 | 199,571 |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 8. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 30.9.24 | 30.9.23 |
| £ | £ |
| Depreciation - owned assets |
| 9. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023. |
| 10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| funds | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Other trading activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 58,743 | 111,641 |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| funds | funds | funds |
| £ | £ | £ |
| TOTAL FUNDS CARRIED FORWARD | 102,227 | 38,089 | 140,316 |
| 11. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| to | and | Computer |
| property | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 October 2023 |
| Additions |
| At 30 September 2024 |
| DEPRECIATION |
| At 1 October 2023 |
| Charge for year |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 | ( |
) |
| At 30 September 2023 |
| 12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.24 | 30.9.23 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Accrued income |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.24 | 30.9.23 |
| £ | £ |
| Trade creditors | ( |
) |
| Social security and other taxes |
| Accrued expenses |
| Deferred grant income | 66,486 | - |
| 14. | MOVEMENT IN FUNDS |
| Net |
| At | movement | At |
| 1.10.23 | in funds | 30.9.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 37,133 | (1,125 | ) | 36,008 |
| Designated fund | 65,094 | (25,239 | ) | 39,855 |
| (26,364 | ) |
| Restricted funds |
| Restricted fund | 38,089 | (2,823 | ) | 35,266 |
| TOTAL FUNDS | (29,187 | ) | 111,129 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 4,264 | (5,389 | ) | (1,125 | ) |
| Designated fund | 94,920 | (120,159 | ) | (25,239 | ) |
| ( |
) | (26,364 | ) |
| Restricted funds |
| Restricted fund | 49,112 | (51,935 | ) | (2,823 | ) |
| TOTAL FUNDS | ( |
) | (29,187 | ) |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 14. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net |
| At | movement | At |
| 1.10.22 | in funds | 30.9.23 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 54,952 | (17,819 | ) | 37,133 |
| Designated fund | 3,791 | 61,303 | 65,094 |
| 58,743 | 43,484 | 102,227 |
| Restricted funds |
| Restricted fund | 111,641 | (73,552 | ) | 38,089 |
| TOTAL FUNDS | 170,384 | (30,068 | ) | 140,316 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 2,448 | (20,267 | ) | (17,819 | ) |
| Designated fund | 171,885 | (110,582 | ) | 61,303 |
| 174,333 | (130,849 | ) | 43,484 |
| Restricted funds |
| Restricted fund | - | (73,552 | ) | (73,552 | ) |
| TOTAL FUNDS | 174,333 | (204,401 | ) | (30,068 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| At | movement | At |
| 1.10.22 | in funds | 30.9.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 54,952 | (18,944 | ) | 36,008 |
| Designated fund | 3,791 | 36,064 | 39,855 |
| 58,743 | 17,120 | 75,863 |
| Restricted funds |
| Restricted fund | 111,641 | (76,375 | ) | 35,266 |
| TOTAL FUNDS | 170,384 | (59,255 | ) | 111,129 |
| Access Dorset Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2024 |
| 14. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 6,712 | (25,656 | ) | (18,944 | ) |
| Designated fund | 266,805 | (230,741 | ) | 36,064 |
| 273,517 | (256,397 | ) | 17,120 |
| Restricted funds |
| Restricted fund | 49,112 | (125,487 | ) | (76,375 | ) |
| TOTAL FUNDS | 322,629 | (381,884 | ) | (59,255 | ) |
| 15. | RELATED PARTY DISCLOSURES |
| AE Simpson, LM Brooks, CL King, Trustees and J Waddington-Jones, CEO, are also directors of DOTS Disability Community Interest Company. |
| 16. | ULTIMATE CONTROLLING PARTY |
| The charitable company is controlled by the Board of Trustees. |