The trustees present their annual report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
The charity runs a furniture and appliance reuse business operating across Dorset and south west Hampshire with depots in Bournemouth, Poole and Dorchester. Its principal aims are to:
- provide good quality furniture, electrical goods and household items to families and individuals on low incomes;
- provide enjoyable volunteering and training opportunities to help people develop their work and social skills;
- encourage reuse in the community and prevent items going to landfill.
How our activities deliver public benefit
The trustees believe that the charity meets the public benefit requirements and have complied with the duty in section 4 of the Charities Act 2011.
Our main activities and who we try to help are described below - all our activities focus on the re-use and recycling of household items and the related social benefits that follow from that initial activity.
Volunteers
One of the organisation's principal aims is to encourage and provide opportunities for volunteering in a range of activities. When considering the year's activities, it is impossible not to consider the value to the project of the volunteers.
On average there will be between 10 - 20 volunteers working each day over the three sites for Dorset Reclaim in a range of jobs, to the extent that most people who come into contact with us on a daily basis, either in person or by telephone, will be assisted by volunteers. Volunteers fill roles in the collection and delivery teams, warehouse work, administration and reception, as well as specialist practical areas such as woodworking and electrical testing.
Volunteers are actively recruited from a very wide variety of backgrounds including those currently not in work or education, recovering from addiction, experiencing or recovering from a period of ill health or those simply with time on their hands. The current age range is from 19 - 85 years. This diverse mix of ages and backgrounds provides a rich resource for the project. Training is given in various fields and individuals are encouraged to gain additional skills where appropriate.
On average over 250 hours of time are donated by volunteers each week, compared to an average of 650 hours of staff time, which allows the charity to operate at its current level. Although it would be difficult to quantify their contribution in financial terms, without the volunteers, Dorset Reclaim would cease to be viable and unable to provide its services to the local community.
In return, Dorset Reclaim provides a stepping-stone for their future. Since conception, there have been nearly 7,000 volunteers who have worked with the project, with many known to have moved on to paid employment or further training & education, as appropriate to their individual circumstances.
Work programmes and placements
Previously we have been involved with provision of work placements through the regional agencies chosen by government to deliver training and prepare people for work. This meant individual undertook sessions with us in a variety of roles, in different locations and for varying lengths of time ranging from 4 weeks to 6 months. This enabled the individuals to learn new skills and gain qualifications and a reference for the future, as well as helping the charity deliver its services to the local community. We continue with this where possible.
We also have volunteers working with us who may be placed by the police & probation services and other statutory agencies where the benefits of regular work activity are good for the charity, the community as well as the individual.
Provision of household goods to clients
From our depots in Bournemouth, Poole & Dorchester, we satisfy our original aim of offering good quality second hand items of furniture, household goods and electrical items, to local people who are on a low income. Whether working part time because of family commitments, in a full time but relatively low paid job, retired on a state pension, or in receipt of a means tested benefit, we aim to assist anyone who is in need of help to furnish their home.
In April 2017 the charity introduced a fundamental change by opening its doors to the general public for the first time. This was done to help reuse more items that we are being offered, increase the awareness of the charity and gently increase sales. By doing so, we have fallen into line with most other reuse charities.
In the last financial year, we have distributed just over 7,000 items to local customers who benefitted from this approach, a great achievement to help the local community.
Our aim is to ensure that those who need us have access to quality, tested items from a reliable source, who can also provide a delivery and installation service at low cost where needed. The charity is self funding, so charges a relatively low amount for items provided as they are our primary source of income. We work closely with local statutory agencies, such local councils, as well as housing associations and other local charities that refer many of their clients to us.
Over the years, we have developed partnerships with local authorities helping them deliver their statutory services. We assist delivery by provision of essential household items, such as cookers and beds – these can be paid for in part or fully paid by the local authority.
Collection services
We offer a free collection service to residents across a wide geographical area covering the whole of Dorset and the western edge of Hampshire, from Bridport in the west to the towns and villages of the New Forest in the east who are able to offer good quality donations of household items. The 3 depots collected from just over 10,000 households in the course of this year, a rise from last year. Although the items themselves are "too good" to be dumped, very often the necessity of a quick removal, friends or family unable to help, or a lack of space, forces the hand of the householder - this is where our free collection service can make the difference.
Education and promotion regarding reuse
As an integral part of our work, we run a small programme promoting the reuse of household & other goods. Attendance at local events highlights the issues around reuse & recycling and promotes our services locally to those who may need them. This part of our work is often carried out in partnership with the local authorities in Dorset together with other groups.
We also give a range of presentations to other re-use groups, charities who are interested in the role we play and organisations, such as the MoD and local businesses, local church and community groups, all of which raises both the profile of the charity and the benefits of reuse.
Principal funding sources
Dorset Reclaims principal funding source is the sale of donated items direct to families and individuals as well as through agencies. The prices asked for individual items are low in response to our knowledge of our clients' limited means and in furtherance of our charitable objectives - as a result we owe our financial existence to the sheer volume of goods coming through our hands in any one year.
The company has achieved overall sales of furniture and electrical goods of £963,207, a rise of just over £48,000 from the previous year. Our workshop has tried to keep up with the demand from our clients for good quality, guaranteed appliances, but has struggled with sourcing supplies of second hand goods as donations from households fall. Our electrical sales were £71,502 a fall of just over £7,000 from last year; this element of our work has continued to decrease due to the difficulty in obtaining stock. We try to budget for a small number of new items sourced from the manufacturer to help us keep up with demand.
Out of the electrical/white goods that are donated from the public, the workshops main aim is to refurbish and reuse items either as complete machines or for parts. For those items we cannot reuse, they are sent for recycling.
The trustees are pleased to have improved overall financial performance in the last year but have concerns over the continual rise in operating costs which will be a challenge for the forthcoming year. They hope for a continued rise in the supply of donated goods and are continuing to seek ways to increase income & restrict expenditure, while still providing the service to the community.
Other Sources of Income
The charity successfully bid for the bulky household collection service tendered by the Dorset Waste Partnership in 2014. This work has continued very successfully and we have been awarded a further period until August 2026. This now represents a cornerstone of our work. Where goods are able to be reused, they are brought into general stock for redistribution, with the remainder being separated and recycled. We are engaged with Dorset Council at the time of writing in putting ourselves forward for a new contract which would guarantee this aspect of our work for a minimum of 4 further years with the possibility of 4 potential one year extensions, taking the service to 2034.
We also operate our own bulky service for properties not within the Dorset county area which helps us give householders options if an item cannot be passed on. We pay for disposal of these items and it does create additional work, but it helps us offer a complete service locally.
We have also begun to expand the on-line sales, with a wide variety of everyday and the more unusual donated items. In line with other charities we now offer retro/vintage and other items on social media platforms to help bring in monies to subsidise the main area of our work. We believe this will be a growing area for the future and have employed 2 people part time to grow income from on line sources.
One local authority partner offers recycling credits based on the tonnage of furniture we have been able to reuse; although a comparatively small sum, it represents recognition that the work we do, contributes to the overall reduction in waste in the county with the monies used for the training of volunteers.
The charity introduced Gift Aid across all depots part way through 2008/09 and we continue to use this source of income and we are very grateful to those individuals that help us in this way. In the last few years we have seen our income from this source fall and it is still a work in progress to try and increase income through gift aid. Despite our plans to revisit our gift aid systems this year, plans were put on hold due to having to deal with day to day running issues and recruitment of staff.
Full utilisation of the charity's funds is set out in the accounts, most particularly in the Statement of Financial Activities on page 9. The level of reserves has also been realistically set as discussed below.
The rise in sales income is obviously welcome but the charity also has to contend with a steep rise in costs
The improved performance this year has obviously been helped by no further shutdowns, and like many other small charities we are simply pleased still to be trading and providing our services to those who need us.
Reserves policy
The Trustees have a policy to strive to set aside 3 months running costs to safeguard the charity's position. Although not at the 6 months level the Charity Commission recommends, the Trustees believe this is a more realistic target. The Trustees believe that the cash reserves should be at least at this level to ensure that the charity can run efficiently and safely to meet the needs of its beneficiaries. A careful watch and regular reviews take place.
The level of reserves is monitored and reviewed by the trustees every six months.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The management committee has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. The business plan has also focused the management committee and officers on risk management, as well as other essential areas. The current 5 year business plan will continue with the practice of regular reviews to ensure the organisation is focused and on track, although with changes to the commercial environment of such magnitude over the last few years, amendments will be considered on an ongoing basis.
Internal risks are minimised by the implementation of set procedures for authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
Our last few years have been ones with significant challenges. With the pandemic forcing the closure of our retail business, we wondered, no doubt along with many other charities, whether we would survive, but we did. Global uncertainties & conflicts have affected utility and fuel prices and the rise in the cost of living being experienced by both us and households across the county are still a substantial challenge.
We believe the demand for our services will be as great as ever and will work to ensure the level of donations we need continues so we are able to provide essential items across the county.
With this in mind, the opportunity to take on a small unit next to our existing premises in Dorchester was taken. This was carefully thought about, as expansion after a recent decision to close our long standing white goods depot in Christchurch would seem to go against our cautious approach.
Dorchester has the smallest warehouse floor, but it is doing very well in terms of collections and especially sales. It is unable to display a full range of stock as needed, so taking out the loading bay and storage areas would create more retail space which the Trustees believe will cover the additional rental costs of the new unit and provide a better environment for both customers and staff.
The trustees have protected the charity by ensuring the first break clause falls within 18 months, so if additional revenue cannot cover the costs as expected, the potential financial risk to the charity is limited.
We believe that with many facing continued financial hardship, and perhaps worse to come, the charity retains its relevance to the community and will, if anything, be met with even greater need. Along with others, our rising costs are troubling and our customers are not in a position to cope with higher prices for, so we endeavour to keep prices as low as possible.
We were concerned that the recent Budget would put even more pressure on the charity financially after the announcements regarding employers national insurance and the rise in the national living wage last year; fortunately there were no such surprises this year. With our increased dependence on staff rather than volunteers, any increase in costs regarding salaries will affect the charity significantly when we are in the business of trying to keep our prices to the community as low as we can so everyone can access decent items for their home.
In answer, we will continue to further develop sales to the general public, including on line sales, not only featuring second hand and vintage items but those one off donations that do not readily belong in our depots with proceeds being reinvested in the main work of the charity. We believe that this will continue to be an important income stream.
We stated previously that our branches are also looking to develop a more generally inviting retail feel rather than just storage depots and this has been achieved in part but we continue to try and improve this aspect.
We have also moved to a more positive use of social media utilising the skills of our online team to start regular posts on Facebook, featuring events, news and items for sale. The statistics show us that more people are interested in our work and the number of people through the doors has also increased we believe as a result.
Last year the Trustees approved the development of a new website to improve our visibility and update the look of the charity as the majority of people looking for assistance will use an internet search to locate goods and services. This launched in spring 2025 and has proved to be a great success with a fresh new look and additional contact methods available which are being well used and generating extra work as hoped.
There are still recruitment issues to be looked at and as with all business at the moment, finding the right staff is a challenge, but the trustees are content that these will be addressed. There have been major changes in staffing at our Dorchester depot this year with the manager retiring, but the charity is confident we have found the right person to step up to the challenge and improve performance.
The ongoing issue regarding succession is one that will have to be looked at but the trustees believe it will be dealt with within the life of our business plan.
It is our intention to retain our flexible approach & determination to maintain services to the local community to the best of our ability despite such unpredictable times. Overall, we remain positive that we will be able to continue to do this, despite the challenges.
Governing document
The organisation is a charitable company limited by guarantee, incorporated on the 1st June 1999 and was registered as a charity after that on the 11th August 1999. 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 £10.
The trustees, who are also the directors for the purpose of company law, who served during the year and up to the date of signature of the financial statements were:
The committee members who served during the year were:
Ms J Taylor
Mr M Dias - Independent
Ms P Porter - Independent
Mr B Vyner
Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law and are also members of the management committee. Under the requirements of the Memorandum and Articles of Association, the trustees serve a period of three years before being required to be re-elected.
Trustees are recruited from across the community in Dorset to give the charity the benefit of experience and knowledge in a wide range of relevant areas. It is essential to the company to have a range of skills available to keep the organisation focused on business operations and opportunities, as well as ensuring our focus on our objectives.
All members of the Management Committee give their time voluntarily and received no benefits from the charity.
The company has a recruitment and retention policy to assist with work relating to new trustees and committee members which is revised on a bi-annual basis to ensure it is still fit for purpose. Although most would-be trustees and members of the management committee are already familiar with our work, on appointment an induction programme provides tours of the three sites, together with a detailed briefing by the Chairman and the CEO covering all aspects of the charity's work, together with the legal obligations relating to their position. New members are also directed towards The Charity Commission's publications relating to their role and supported as required.
Organisational structure
The charity is formally governed by a management committee which is currently made up of 5 trustees and 3 other individuals from very diverse backgrounds representing those with a strong interest in the local community. The management committee meets bi-monthly to discuss the running of the charity, with the CEO and Depot Managers also in attendance to provide a full report of activities undertaken.
In addition, the Finance sub group, set up to deal with the financial control, budgets, proposed developments and fund raising, also meets three times each year
The CEO has delegated responsibility for the day to day running of the company which includes the key issues of organisational matters, staff and finance. A management team meeting takes place on a bi-monthly basis to ensure all depots and aspects of the charity run to the highest standard.
Wider network
Dorset Reclaim is part of the Reuse Network, the national parent body for independent furniture reuse organisations, who provide advice and guidance on current issues.
Regionally, we did belong to the Dorset Reuse Forum which involved other projects in the county together with local authorities and other interested organisations to share good practice and discuss relevant legislation and guidance but this group has now formally ended as the other charities that operated in the area have closed. In addition, we are represented at other local meetings involving partner agencies and other third sector organisations working across Dorset.
Related parties
As well as the trustees listed on page 6, the other members of the committee, also listed on page 6, are regarded as being related parties.
Details of transactions with the related parties are in note 22 to the financial statements.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Dorset Reclaim (the charity) for the year ended 30 September 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Dorset Reclaim is a private company limited by guarantee incorporated in England and Wales. The registered office is 85 Stanley Road, Springbourne, Bournemouth, Dorset, BH1 4SD.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from donated goods for resale is measured at the fair value of the goods unless this is impractical, in which case the value to the charity of the donated goods is recognised as income when sold.
- where there is uncertainty as to whether the conditions of the grant can be met, the income is deferred as a liability until it is probable that the conditions will be met.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants are received prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events and non-charitable trading activities.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The charity benefits from the involvement of its many volunteers, details of which are given in the trustees report. In accordance with the Charities SORP (FRS 102), the economic contribution of volunteers is not measured in the accounts.
The charity also benefits from the receipt of a large number of donated goods for resale. Due to the volume of low-value items received, in accordance with the Charities SORP (FRS 102) the value of these donated goods is recognised as income when sold.
Furniture collection & delivery
Project costs
Furniture collection & delivery
Project costs
None of the trustees received any remuneration for their services or reimbursement of expenses during either the current or previous year.
The average monthly number of employees during the year was:
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The remuneration of key management personnel is as follows.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no related party transactions, as required to be disclosed under the Charities SORP (FRS 102), in the current or previous year.