The trustees present their annual report and financial statements for the year ended 31 December 2024.

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 memorandum, 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).

SEEK INVEST ACHIEVE CELEBRATE

MOWLL is a small Liverpool grown organisation dedicated to the rights and social inclusion of people with disabilities, enduring mental health challenges and dementia. Our mission is to provide the best person focussed service to ensure individuals develop socially, personally and professionally.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

1. Services MOWLL provided in 2024:

We provide support services for adults who have a diverse range of needs including different learning abilities, mental health conditions, mobility challenges and dementia.

• Day Opportunities

Our programmes have included photography, exploring Liverpool, creative crafts, healthy eating & planning, walking for health, yoga & meditation, boxing, coffee mornings, writing CV’s and volunteer applications.

We have reached out to local community organisations and businesses to help create the social inclusion and acceptance that we all deserve. The relationships we have developed over the past few years has enabled us to further enhance our programme delivery:

Mount Carmel Paris Centre open its doors each week for our groups to participate in their Wednesday afternoon bingo! We have been included in their bi-monthly socials to Wales and evening socials. Mount Carmel have also donated £100 to assist with our group activities.

Park Road Leisure Centre have provided us with personal trainers and private use of their gym.

The Belvedere Community Centre provide MOWLL with free boxing lessons with professional boxer Courtney. Courtney works with the group to also help them focus on fitness, timing and partnership working.

Mr Smith’s community hub is a relatively new relationship, and they shined throughout this reporting year by providing us with free space for our day and evening socials. Mr Smith’s provided some of our beneficiaries with food and bar work experience.

Merseyside Police Training Academy invited some of our group to their Mather Avenue site to have a “look behind the scenes” of their station and training grounds. We have a well-established relationship with Merseyside Police and we are working together to identify possible volunteering opportunities for some of our beneficiaries.

Arena and Convention Centre Liverpool invited one of our groups to attend as VIP guests to their Van Gogh Experience in the summer. We are truly grateful to them for this unique opportunity, as participants thoroughly enjoyed the wonderful and widely popular experience.

We have also partnered with local organisations to deliver bespoke sessions including:

Knowsley Disability Concern (KDC) who delivered money management & budgeting, life skills and future goals. The sessions ran for twelve weeks, and all participants received a certificate of completion.

SOLA Arts have worked with MOWLL for several years now. Their current creative & digital arts project began in the autumn and will continue through to spring 2025. This inclusive, creative project is always very well received by all who attend.

Deafness Resource Centre provided a two-day basic sign language training session including a certificate on completion. The group has been inspired to continue practicing amongst themselves with a view to learning on a more formal basis in the near future.

School of Music offered a degree student to work with MOWLL for a four-month placement. During her time, Abby helped build beneficiaries’ confidence and independence through using a range of musical instruments to express emotions. The group formed a choir and wrote a song together which they performed in Toxteth Town Hall. We hope a similar placement will be offered in 2025.

Growing Sudley was a wonderful opportunity to work with Lucy and her amazing team who invited us to participate in their twelve-week horticulture therapy at Sudley House in Mossley Hill. The group engaged in flower and plant identification, tree cutting, planting, harvesting and creative garden crafts.

2. Partnerships with Higher Education

We worked with the University of Liverpool and the University of Chester to collaborate with the following student opportunities:

• Disability and Hate Crime Awareness

We delivered face to face disability and hate crime awareness to over a hundred occupational therapy and nursing students. The main presenters were five of our beneficiaries who shared their experiences of living with a disability and being a hate crime target. Their personal delivery had a huge impact and some of the attendees would like to apply to do their non-clinical placement with us next year.

• Placement Provider

Six student nurses from University of Liverpool and two students from University of Chester chose MOWLL as their community spoke or elective placement. They engaged in all group activities and shadowed staff supporting individuals in the community. Their feedback of the placement has been encouraging and very positive.

Liverpool’s School of Music provided a unique opportunity for MOWLL to team with their student Abby who offered some of our beneficiaries the opportunities to learn songwriting, singing and poetry.

• Student Volunteer

We were very fortunate to welcome Marcus to the team during his seven-month volunteering with MOWLL. Marcus was a student disability advisor with the university of Liverpool and his placement with us provided opportunities to work with beneficiaries and to support the delivery of disability awareness training. We are delighted to hear that Marcus has been successful with a full-time post with the university’s Student Services.

• Interchange

Interchange is a registered charity based within the university of Liverpool. Their aim is to connect Voluntary and Community Organisations (VCO’s) who have research project ideas, work-based learning research project needs or would benefit from a social policy review and students in Higher Education who are looking for social research or social policy review project opportunities.

We were successful with a proposal to Interchange for a social policy student to be placed with us. Our project: Person Centred Opportunities post Special School which will be completed by May 2025. The student will; conduct research and provide an evaluation report into what services are currently offered in Liverpool to adults aged between 18 and 25 years leaving special school. They will also contribute to creating a resource pack of available accessible services.

• Research Collaboration

Throughout this reporting year MOWLL partnered with the School of Health Sciences on the Research Engagement And Collaborative Health Enquiry (REACHE project) aimed at facilitating the role of patients with a learning disability in the School’s health care research strategy through Patient and Public Involvement. Although this collaboration began in 2023 we continued with the projects’ evaluation until March this reporting year.

3. Funding

Rathbone (formerly Investec) have kindly supported MOWLL by donating £7,000 (for three years) towards our project activities. The first instalment of £7,000 will go towards two initial activities: equipment for our Podcast project and Hi-Viz jackets and grabbers for our Litter Picking programme. Both projects will start early 2025!

Merseyside Police Community Cashback, through Community Foundation for Merseyside Office has kindly funded £4,806 towards our hate crime awareness project.

Park Road Tesco, with the ongoing support of Shelly their Community Ambassador and her team, we have raised over £600 to help towards resources for our community group sessions.

Total income for the year amounted to £404,295 (2023: £409,323). Total expenditure amounted to £407,367 (2023: £373,124). Overall, this has resulted in a deficit for the year of £3,072 (2023: Surplus £36,199). This resulted in unrestricted funds of £299,700 (2023: £306,164) and restricted funds of £47,301 (2023: £43,909) at the year end.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The charity is a registered charity and company limited by guarantee and has no share capital. The Charitable company is governed by its Memorandum and Articles of Association. The charity number 1129772 has been registered since 21 May 2009.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Trustees' recruitment is done through business networks and advertising where the charity seeks to fulfil with the relevant skills and expertise that benefits and help to achieve the aims of the charity.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

The trustees, who are also the directors of Moving on with Life & Learning Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

I report to the trustees on my examination of the financial statements of Moving on with Life & Learning Ltd (the charity) for the year ended 31 December 2024.

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 2006 Act; or

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 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

the 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 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 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.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Moving on with Life & Learning Ltd is a company limited by guarantee and a registered charity in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on the contents page of these financial statements. The nature of the charity’s operations and principal activities are set out in the Trustees’ Report on page 1.

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. It is categorised under the following headings:

* Cost of raising funds

* Expenditure on charitable activities

* Other expenditure represents those items not falling into the categories above.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the charity’s registered office. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises costs and overheads have been allocated on the basis of staff numbers.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 6.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, 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).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The chief executive who is a trustee received remuneration during the year of £45,902 (2023: £48,501).

One trustee was reimbursed travel expenses of £258 (2023: £146)

The average monthly number of employees during the year was:

The remuneration of key management personnel was as follows:

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

Deferred income is included in the financial statements as follows:

Deferred income is in relation to a grant received from Rathbones in December 2024 but its podcast project will be developed during 2025.

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.

There were no disclosable related party transactions during the year (2023 - none).