Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 No description of principal activity true 1 April 2025 31 March 2026 31 March 2026 07844680 S Gardner J Mockler P Mockler 1145210 false true true true true false Community Support true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07844680 2025-03-31 07844680 2026-03-31 07844680 2025-04-01 2026-03-31 07844680 frs-core:CurrentFinancialInstruments 2026-03-31 07844680 frs-core:FurnitureFittings 2026-03-31 07844680 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07844680 frs-core:FurnitureFittings 2025-03-31 07844680 frs-char:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 07844680 frs-bus:FullAccounts 2025-04-01 2026-03-31 07844680 frs-bus:MediumEntities 2025-04-01 2026-03-31 07844680 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07844680 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 07844680 frs-char:TotalUnrestrictedFunds 2025-03-31 07844680 frs-char:TotalUnrestrictedFunds 2026-03-31 07844680 frs-char:TotalUnrestrictedFunds 2025-04-01 2026-03-31 07844680 frs-char:UnrestrictedFundsGeneral 2025-03-31 07844680 frs-char:UnrestrictedFundsGeneral 2025-04-01 2026-03-31 07844680 frs-char:UnrestrictedFundsGeneral 2026-03-31 07844680 frs-char:IndependentExaminationCharity 2025-04-01 2026-03-31 07844680 frs-countries:EnglandWales 2025-04-01 2026-03-31 07844680 frs-char:Trustee1 2025-04-01 2026-03-31 07844680 frs-char:Trustee2 2025-04-01 2026-03-31 07844680 frs-char:Trustee3 2025-04-01 2026-03-31 07844680 frs-char:Activity1 2025-04-01 2026-03-31 07844680 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-04-01 2026-03-31 07844680 2024-03-31 07844680 2025-03-31 07844680 2024-04-01 2025-03-31 07844680 frs-core:CurrentFinancialInstruments 2025-03-31 07844680 frs-char:TotalUnrestrictedFunds 2025-03-31 07844680 frs-char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 07844680 frs-char:UnrestrictedFundsGeneral 2024-03-31 07844680 frs-char:UnrestrictedFundsGeneral 2024-04-01 2025-03-31 07844680 frs-char:UnrestrictedFundsGeneral 2025-03-31 07844680 frs-char:Activity1 2024-04-01 2025-03-31
Company registration number: 07844680
Charity registration number: 1145210
Dorking Beatitudes Limited
Trustees' Report and
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Trustees' Report 1—4
Independent Examiner's Report 5
Statement of Financial Activities (including Income and Expenditure Account) 6
Balance Sheet 7
Notes to the Financial Statements 8—13
Page 1
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 March 2026.
Objectives and Activities
Aims and Objectives
The Objects of the charity are:
1    The prevention and relief of poverty by providing grants, items and services to individuals in need and/or charities or other organisations working to prevent or relieve poverty.
2    The relief of financial hardship among people by providing such persons with goods and services which they could not otherwise afford through lack of means.
3    To develop the capacity and skills of members of socially and economically disadvantaged communities in such a way that they are able to identify and help meet their needs and participate more fully in society.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Dorking Beatitudes was opened in March 2012, having been registered as a charity in January 2012 (reg. charity number 1145210). The charity has now been running for 14 years and continues to be a significant family charity shop and informal support centre in the town of Dorking. The charity was set up to help local families in need and it continues to fulfil its purpose. Financial grants are given to families in crisis, often who are referred to us from Family Centres, local schools, Social Services, local council, churches and other local charities. The charity continues to sell good as new items of clothing, equipment, toys and books at very affordable cost, to enable families to support their children. Free equipment and clothing are given to those with little means. Surplus/damaged goods are recycled and we receive some renumeration, although the income from this has reduced in the last year.
All children who visit the charity are given gifts at Christmas and for other special occasions, e.g. birthdays, or to welcome new babies. Local families with children in need are given financial support in the form of grants, or supermarket vouchers, over Christmas and other holiday times, when they are stretched financially, due to children being at home from school. Many of our grants are given out at Christmas to help with increased household bills.
Staff and volunteers continue to offer informal support to those who frequent the shop and there is still a play area for children, which is well attended, as well as a seating area for parents and carers. Staff are as available as they can be to lend a listening ear or to signpost families to other services. The charity, we are told by the Dorking Foodbank issue the most vouchers in the town as individuals feel safe in the shop and are given time to discuss any difficulties.
Currently we have 20 volunteers, one of which is carrying out a Duke of Edinburgh award. We have the equivalent of one full time member of staff and two part time staff, to ensure consistent cover in the shop. Some volunteers’ roles are to regularly wash and iron clothing and mend items so that items for sale or to donate are of a good standard.
In summer of 2025, we once again provided two coaches to the beach for families unable to travel to the seaside. Almost 100 seats were filled, mostly children with parents, and also other adults in need of a trip they couldn’t otherwise afford. 
We have had a significant increase in service charges from our landlords, and also have been requested historical reconciliation of charges from 2019 to 2024 amounting to £10,000.  Staff continue to be paid minimal salaries. We received once again a generous donation from a society from the local labour party, which enables us to cover the cost of coach trip to the seaside. We continue to be supported by individuals and churches in the area. 
Animated booklets were purchased for a local school, St Johns, at  Christmas. Two groups continue to run in the local community, Knit and Natter, in the local library, run by a staff member and a volunteer and Peaced Together, which is a multiple craft and support group for people in the community. Beatitudes supports the training for the trainers as well as some contribution to costs when needed. 
Page 1
Page 2
Financial Review
Financial Position
The charity made a deficit for the year of £7,177  (2025: surplus of £16,157). The 2026 results were adversley affected by a demand for £10,000 in respect of backdated service charges on the shop.
Reserves Policy
The trustees have agreed that reserves should not fall below a minimum of three months operational costs.
As at 31st March 2026, the charity can confirm that this objective has been met.
Structure, Governance and Management
Governing Document
The organisation is a charitable company limited by guarantee, as defined by the Companies Act 2006, incorporated on 11 November 2011 and registered as a charity on 22 December 2011.  The company was established under a Memorandum of Association, which established the objects and power of the charitable company and is governed under its Articles of Association. In the event of the company's cessation, the members are required to contribute an amount not exceeding £10.
Trustee Selection Methods
The existing trustees invite new trustees to join the board as required. The trustees will evaluate the potential new trustees knowledge, experience and skills to ensure that these are complimentary to the other board members. The trustees will regularly review the qualities that the existing trustees bring to the Board along with any training needs that maybe required.
Page 2
Page 3
Reference and Administrative Details
Trustees
S Gardner
J Mockler
P Mockler
Charity Number
1145210
Company Number
07844680
Registered Office
Constable Court
62 Dene Street
Dorking
RH4 2DP
Independent Examiner
Philip Longstaff FCA
Ellis Atkins LLP
Chartered Accountants
Constable Court, 62 Dene Street
Dorking
Surrey
RH4 2DP
Page 3
Page 4
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
S Gardner
Trustee
17th June 2026
Page 4
Page 5
Independent Examiner's Report to the Trustees of Dorking Beatitudes Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
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 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.
Philip Longstaff FCA
18th June 2026
Ellis Atkins LLP
Chartered Accountants
Constable Court, 62 Dene Street
Dorking
Surrey
RH4 2DP
Page 5
Page 6
Statement of Financial Activities (including Income and Expenditure Account)
2026 2025
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 5,476 21,138
Other trading activities 4 61,902 60,511
67,378 81,649
EXPENDITURE ON:
Raising funds 5 (67,214 ) (55,843 )
Charitable activities: 5
Community Support (7,341 ) (9,649 )
(74,555 ) (65,492 )
NET (EXPENDITURE)/INCOME (7,177 ) 16,157
NET MOVEMENT IN FUNDS (7,177 ) 16,157
RECONCILIATION OF FUNDS:
Total funds brought forward 45,689 29,532
TOTAL FUNDS CARRIED FORWARD 14 38,512 45,689
The notes on pages 8 to 12 form part of these financial statements.
Page 6
Page 7
Balance Sheet
2026 2025
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 11 4,350 6,975
Cash at bank and in hand 36,439 39,791
40,789 46,766
Creditors: Amounts Falling Due Within One Year 12 (2,277 ) (1,077 )
NET CURRENT ASSETS (LIABILITIES) 38,512 45,689
TOTAL ASSETS LESS CURRENT LIABILITIES 38,512 45,689
NET ASSETS 38,512 45,689
FUNDS OF THE CHARITY
Unrestricted Funds 38,512 45,689
TOTAL FUNDS 14 38,512 45,689
For the year ending 31 March 2026 the charitable company was entitled to exemption 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 in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
S Gardner
Trustee
17th June 2026
The notes on pages 8 to 12 form part of these financial statements.
Page 7
Page 8
Notes to the Financial Statements
1. General Information
Dorking Beatitudes Limited is a company limited by guarantee, incorporated in England & Wales, registered number 07844680 and registered charity number 1145210 . The registered office is Constable Court, 62 Dene Street, Dorking, RH4 2DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
2.3. Incoming Resources
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.
Grants are recognised when the entitlement to the grant is confirmed. Revenue based grants are recognised in the period in which the related costs are incurred.
2.4. Resources Expended
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.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20&% on cost
2.6. Pensions
The charitable company makes contributions to a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Page 8
Page 9
3. Income from Donations and Legacies
2026 2025
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 5,476 21,138
4. Income from Other Trading Activities
2026 2025
Unrestricted funds Unrestricted funds
£ £
Shop income 61,902 60,511
5. Analysis of Expenditure
2026
Activities undertaken directly Support costs
(see note 6 )
Total
£ £ £
Raising funds 32,896 34,318 67,214
Community Support 5,250 2,091 7,341
38,146 36,409 74,555
2025
Activities undertaken directly Support costs
(see note 6 )
Total
£ £ £
Raising funds 34,551 21,292 55,843
Community Support 7,533 2,116 9,649
42,084 23,408 65,492
6. Support Costs
2026
Raising funds Community Support Total
£ £ £
Employee costs 646 - 646
Premises expenses 30,806 - 30,806
General administration 2,866 1,377 4,243
Governance costs - 714 714
34,318 2,091 36,409
Page 9
Page 10
2025
Raising funds Community Support Total
£ £ £
Premises expenses 18,062 - 18,062
General administration 3,230 1,366 4,596
Governance costs - 750 750
21,292 2,116 23,408
7. Independent Examiner's Remuneration
2026 2025
£ £
Independent examination of the financial statements 714 750
Other financial services 424 388
1,138 1,138
8. Staff Costs
Staff costs were as follows:
2026 2025
£ £
Wages and salaries 29,971 31,572
Other pension costs 960 960
30,931 32,532
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
9. Average Number of Employees
Average number of employees during the year was: 3 (2025: 3)
3 3
10. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 8,842
Disposals (8,842 )
As at 31 March 2026 -
Depreciation
As at 1 April 2025 8,842
Disposals (8,842 )
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
Page 10
Page 11
11. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income - 2,625
Rent deposit 4,350 4,350
4,350 6,975
12. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 2,277 1,077
13. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £960 (2025: £960).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
14. Movement in Funds
As at 1 April 2025 Income Expenditure As at 31 March 2026
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 45,689 67,378 (74,555 ) 38,512
Total funds 45,689 67,378 (74,555 ) 38,512
As at 1 April 2024 Income Expenditure As at 31 March 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 29,532 81,649 (65,492 ) 45,689
Total funds 29,532 81,649 (65,492 ) 45,689
15. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
16. Related Party Disclosures
Key management personnel (including directors) received compensation of £16,160 (2025: £17,743)
16,160 17,743
Page 11
Page 12
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.
Page 12
Page 13
Detailed Statement of Financial Activities (including Income and Expenditure Account)
2026 2025
Total funds Total funds
£ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations 5,476 21,138
5,476 21,138
Other trading activities
Shop income 61,902 60,511
61,902 60,511
67,378 81,649
EXPENDITURE ON:
Raising funds
Salaries (29,971) (31,572)
Employer pension costs (960) (960)
Volunteer expenses (871) (941)
Shop consumables (192) (279)
Credit card charges (902) (799)
Staff training (646) -
Rent and service charge (27,221) (14,092)
Rates (832) (544)
Light and heat (1,618) (2,876)
Repairs and renewals (329) (426)
Cleaning (64) (49)
Fire safety (742) (75)
Van costs (1,012) (1,900)
Computer and IT consumables (465) -
Insurance (1,389) (1,330)
(67,214) (55,843)
Charitable Activities:
Community Support
Charitable support payments (5,250) (7,533)
Printing, postage and stationery - (144)
Telephone (599) (472)
Independent examiner's fees - other srevices (424) (388)
Bank charges (24) -
Sundry expenses (330) (362)
Independent examiner's fees (714) (750)
(7,341) (9,649)
(74,555) (65,492)
NET (EXPENDITURE)/INCOME (7,177) 16,157
Page 13