Working Together (Ludlow) Limited,Ltd - AccountsChartiy- Accounts

For the year ended 30 June 2025

Working Together (Ludlow) Limited

Report of the Trustees

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the

financial statements for the charitable company for the year ended 30 June 2025. 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 the Republic of Ireland (FRS 102)

(effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Working Together is a charity supporting people with learning disabilities and difficulties. We offer supportive opportunities for adults and young people aged 11 and over and promote the positive role people with learning disabilities can play in the local community. Our aims are to foster a welcoming, loving and supporting environment to: ·promote happiness, good health and wellbeing; ·encourage a strong sense of belonging; ·develop a stimulating and creative work and social environment; ·encourage all to develop their own skills and talents; ·do what we can as well as we can; ·create an environment where all are valued, appreciated and included; ·encourage the inclusion of people with learning disabilities in all aspects of community life

Statement on public benefit

Working Together (Ludlow) Limited's charitable purpose is enshrined in its objectives and delivers public benefit through the work it performs in delivering these objectives. The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Volunteers

The Trustees are very grateful for the commitment and dedication given by the Working Together volunteers through this year. Our volunteers support the staff team and our members at our daytime activities at Rockspring, Youth Club, Diversity, Sewing Bee and Writers' Club. Our wonderful, reliable volunteers in Craven Arms continue with their hard work and committment at the Charity Bookshop, providing a sustainable fundraising stream for the charity as well as opportunities for our members to get involved in stock management, book stalls at local events, enjoyment of books and generating online sales. Key Personnel Changes All our staff, daytime and evening, have continued to work tirelessly, with dedication and commitment to deliver the very best services and support to our members and their families. There have been no new appointments during the year, but staff members continue to be flexible in their hours to meet the demands of the rota and to reflect further increases in the number of daytime members and commissioning framework requirements. The Trustees would like to express their gratitude to all the staff, who continue to go above and beyond, to support our members and the wider Working Together family.

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Report of the Trustees Continued

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Working Together has continued to promote a positive image of the role that people with learning disabilities and difficulties can play in the wider community. Our members are well-known, liked and respected throughout the local area. The space we have at the Rockspring Centre has enabled us to continue to grow our membership and deliver high quality services 5 days a week. During 2024/25 numbers attending each day have continued to increase. Youth Club continues to thrive, with the ongoing support of Children in Need, delivering a comprehensive weekly programme of positive opportunities and activities on a Tuesday evening. Diversity continues, with participating members enjoying a wide range of social activities each fortnight. The Rockspring Centre offers:· A place for people to come together to learn, build confidence and make friends· A skills training centre for our members, particularly in relation to food and drink· Arts and crafts workspace · A social club and safe haven· A friendly meeting point for supporters, members and volunteers The outside space at Rockspring offers gardening activities, outside seating areas, pizza oven and barbeque facilities. All our activities provide opportunities for our members to learn independence, life and social skills, and with support to maintain and progress work based programmes. All of the food produced at Working Together is prepared with the help and input of our members with learning disabilities and difficulties. Our staff team and volunteers support members to prepare, cook and serve each other, the weekly Rockspring community lunch and visitors to the mini café. They are also involved in the compliance management of food hygiene such as the opening and closing procedures, fridge and freezer temperature monitoring etc. Social and Activity Projects including Youth Club, Diversity, Sewing Bee and Writers' Club:Youth Club (11-18) - Weekly Youth Club sessions, held at Rockspring, have included the following activities: · Food preparation and tasting - Crafts - Physical activities· Use of computers · Communication games Diversity (18+)Diversity is for members aged over 18 and includes fortnightly Diversity evenings with social activities based on the interests of members. Events have included: . Meals out. Bowling and croquet . Quiz nights Sewing Bee and Makers Club encourages members to develop and improve their sewing and crafting skills. Writers' Club encourages members to share their creative writing. Our regular Newsletter shares stories, photos and useful information with our members and supporters. Trustees have met quarterly, both in person and/or via Zoom.

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Report of the Trustees Continued

FINANCIAL REVIEW

Total receipts for the year were £208,948 of which £204,824 were to unrestricted funds and £4,124 were restricted to specified projects. Member fees contributed £143,682, an increase of 21% on last year, reflecting the increased number of day places for members across five days and an annual uplift in fees payments by the local authority. The Charity Bookshop generated £41,442. Donations provided a further £15,259 from a broad range of valued donors and attendance at various events including the Spring Festival and Ludlow Food Festival. Grants received totalled £5,474. Children in Need approved a three year funding application effective from February 2025. Donations show an increase on the previous year following some significant fundraising by supporters. Total payments for the year were £192,679 of which £132,508 was spent on wages following establishment growth to reflect growing member numbers and building responsibilities. The excess of payments over receipts was £19,029 which allows £189,347 to be carried forward into next year.

Reserves

It is our policy to try to maintain a balance of unrestricted funds which equates to at least 6 months unrestricted payments. This is equivalent to £90,425. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance on unrestricted funds at the year-end of £182,012, means that the charity has achieved this target for 2024/25. We still await progress on the lease for our space at the Rockspring Centre from the local authority, which, once signed will increase our associated outgoings and liabilities. Looking forward, Trustees will continue to keep close management of the finances to ensure the charity remains in a strong financial position.

Going concern

The financial position of the Charity remains sound. Income levels are increasing in line with our Business Plan, by

continuing to improve our daytime offer and the number of members attending daytime activities. This fee income is

supplemented by income generated at the Charity Bookshop. We have been able to maintain sufficient income levels to

meet our closely managed expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Working Together (Ludlow) Limited is a company limited by guarantee, registered in England and Wales and is governed by

its Memorandum and Articles of Association.

The company's registered address is the same as its principal address.

It is registered as a charity with the Charity Commission.

Recruitment and appointment of trustees

Each new trustee receives an induction from the Chairman and the Chief Officer. DBS checks are carried out on trustees if they are actively involved in service activity within the organisation.

REFERENCE AND ADMINISTRATIVE INFORMATION

Working Together (Ludlow) Limited

Name of Charity

Charity registration number

1147358

07982400

Company registration number

Rockspring Centre

Principal address

Sandford Road

Ludlow

SY8 1SX

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Report of the Trustees Continued

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Emily Moseley

Louise Anton (Resigned on 12/11/2024)

(Resigned: 12 November 2024)

Julian Crumbleholme

Alison Holman

Michael Beazley MBE

Nicola North - Chair

Julia Maxwell Muller

Alison Carr (appointed on 09/03/2025)

(Appointed: 09 March 2025)

Kay Hedges (appointed on 18/02/2025)

(Appointed: 18 February 2025)

Nigel Bishop

Senior management

JJ Accounts Limited

Independent examiners

Redroofs

Berrington Road

Tenbury Wells

WR15 8EN

Lloyds Bank plc

Bankers

Broad Street

Ludlow

SY8 1NQ

PO Box 12892

Dunmow

Essex

CM6 9DL

.............................................................................

Approved by the Board of Trustees and signed on its behalf by

02 December 2025

Nicola North - Chair

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Independent Examiners Report to the Trustees

I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 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 examiners 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 that in any material respect:

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 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.

JJ Accounts Limited

Redroofs

Berrington Road

Tenbury Wells

WR15 8EN

02 December 2025

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Statement of Financial Activities (including Income and Expenditure Account)

Notes

2024

2025

Restricted

funds

Unrestricted

funds

Income and endowments from:

Donations and legacies

20,733

20,872

4,124

16,609

Charitable activities

116,569

141,494

Daytime activities

2,057

2,188

Social and Active Projects -

Youth Club and Diversity

37,213

41,442

Book Shop

Other trading activites

834

1,938

Other activities for generating

funds

Investments

2,274

2,257

Bank interest receivable

Total

208,948

180,923

4,124

204,824

Expenditure on:

Charitable activities

6/7

(120,553)

(158,278)

(763)

(157,515)

Daytime activities

(10,899)

(13,488)

(11,067)

(2,421)

Social and Active Projects -

Youth Club and Diversity

(19,701)

(20,913)

Book Shop

Total

(192,679)

(151,153)

(11,830)

(180,849)

Net gains/(losses) on investments

(1,449)

Other recognised gains/losses

Net movement in funds

14,820

29,770

(7,706)

22,526

Reconciliation of funds

Total funds brought forward

140,548

170,318

10,832

159,486

Total funds carried forward

182,012

3,126

185,138

170,318

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07982400

Registered Number :

As at 30 June 2025

Working Together (Ludlow) Limited

Statement of Financial Position

Notes

2025

2024

Fixed assets

Tangible assets

7,989

6,730

Investments

33,551

41,540

6,730

Current assets

15,242

7,097

Debtors

Cash at bank and in hand

146,433

165,755

161,675

172,852

Creditors: amounts falling due within one year

(13,869)

(9,264)

Net current assets

147,806

163,588

Total assets less current liabilities

189,346

170,318

(4,208)

Provisions for liabilities

Net assets

185,138

170,318

The funds of the charity

Restricted income funds

3,126

10,832

Unrestricted income funds

182,012

159,486

Total funds

185,138

170,318

For the year ended 30 June 2025 the 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 of its accounts for the year in question in accordance with section 476,

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.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

02 December 2025

Nicola North - Chair

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006. Working Together (Ludlow) Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The accounts have been drafted on the basis that the charity is a going concern.

Funds

Funds held by the charity are either Unrestricted income funds are those funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds are those funds donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income including donations, legacies and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when - the donor specifies that the grant or donation must only be used for future accounting periods; or- the donor has imposed conditions which must be met before the charity has unconditional entitlement. Incoming resources from tax reclaims are included in the statement of financial activities when received. Income derived from events is recognised as earned (that is, as the related goods or services are provided). Investment income is recognised on a receivable basis. The value of voluntary help received is not included in the accounts.

Donated services and facilities

Donated services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the Charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the Charity of the service or facility received.

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Charitable activities

The activities of the Charity are those of developing work skills and providing social opportunities for its members.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example allocating staff costs by the time spent and other costs by their usage.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% per annum on cost

Plant and machinery

2. Income from donations and legacies

2024

2025

Restricted

funds

Unrestricted

funds

Donations received

9,092

15,259

Grants received

11,780

5,474

4,124

1,350

20,872

20,733

4,124

16,609

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

Analysis of grants received

2025

2024

4,124

9,830

BBC Children in Need

1,000

Bella Acapella

300

Flowfit

1,500

Ludlow Golf Club

5,640

M Davies

3,088

1,952

Other

1,350

1,950

Shropshire Council

981

3,087

Spring, Food and Winter Festivals

1,000

Tesco Groundworks

2,000

The Millichope Foundation

1,053

The Squirrel

750

White Stuff

20,872

20,733

3. Income from charitable activities

2024

2025

Unrestricted funds

Daytime activities

3,962

3,641

Food sales

137,532

112,928

Members' contributions

141,494

116,569

Social and Active Projects -

Youth Club and Diversity

2,188

2,057

Members' contributions

Book Shop

41,442

37,213

Income from charitable

activities

155,839

185,124

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

4. Income earned from other activities

2024

2025

Unrestricted funds

1,938

834

Other activities for generating

funds

1,938

834

5. Investment income

2024

2025

Unrestricted funds

Bank interest receivable

2,257

2,274

2,257

Investment income arises from interest earned on the funds held in the deposit account.

6. Costs of charitable activities by fund type

2024

2025

Restricted

funds

Unrestricted

funds

137,715

763

104,917

138,478

Daytime activities

2,421

11,067

10,899

13,488

Social and Active Projects -

Youth Club and Diversity

10,678

11,301

10,678

Book Shop

30,035

24,036

30,035

Support costs

180,849

11,830

151,153

192,679

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

7. Costs of charitable activities by activity type

2024

2025

Support

costs

Activities

undertaken

directly

Support costs

Daytime activities

158,278

19,800

138,478

120,553

Social and Active Projects -

Youth Club and Diversity

13,488

10,899

Book Shop

20,913

10,235

10,678

19,701

162,644

30,035

192,679

151,153

8. Analysis of support costs

2024

2025

Book Shop

Daytime

activities

Administration

3,848

2,954

Premises

5,386

10,235

15,621

14,696

Insurance

1,107

1,058

Subscriptions

1,434

924

Repairs and

maintenance

2,538

2,324

Governance costs

5,487

2,080

24,036

19,800

10,235

30,035

9. Net income/(expenditure) for the year

The net income for the year is £14,820 (2024 £29,770).

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

10. Staff costs

Total staff costs for the year ended 30 June 2025 were:

2025

2024

Salaries and wages

128,210

100,901

Social security costs

2,852

823

Pension costs

1,446

905

132,508

102,629

2025

2024

Administration

Charitable Activities

11. Comparative for the Statement of Financial Activities

2024

Restricted

funds

Unrestricted

funds

Income and endowments from:

Donations and legacies

20,872

9,830

11,042

Charitable activities

155,839

Other trading activites

1,938

Investments

2,274

Total

180,923

9,830

171,093

Expenditure on:

Charitable activities

(141,958)

(9,195)

(151,153)

Total

(151,153)

(9,195)

(141,958)

29,770

635

29,135

Net income

Reconciliation of funds

Total funds brought forward

140,548

10,197

130,351

Total funds carried forward

159,486

10,832

170,318

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

12. Tangible fixed assets

Plant and

machinery

Cost or valuation

17,428

At 01 July 2024

6,149

Additions

Disposals

(249)

At 30 June 2025

23,328

Depreciation

10,698

At 01 July 2024

(125)

Disposals

Charge for year

4,766

15,339

At 30 June 2025

Net book values

At 30 June 2025

At 30 June 2024

7,989

6,730

Investments

13. Analysis of investments between funds as at year ended 30 June 2025

Unrestricted funds

£35,000 was invested in the COIF Charities Ethical Investment Fund Account on 4 December 2024. At 30 June 2025 the

investment had a value of £33,551, a reduction of £1,449.

14. Debtors

2025

2024

Amounts due within one year:

Prepayments and accrued income

3,631

Other debtors

11,611

7,097

15,242

7,097

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

15. Creditors: amounts falling due within one year

2025

2024

Trade creditors

592

Other creditors

7,080

7,577

Accruals and deferred income

6,197

1,615

13,869

9,264

A provision for doubtful debts of £4,208 was set up during the year.

16. Movement in funds

Unrestricted Funds

Balance at

01/07/2024

Incoming

resources

Outgoing

resources

Gains and

losses

Balance at

30/06/2025

General

38,085

41,442

(20,913)

58,614

Book Shop

14,021

2,077

(2,421)

13,677

Diversity

105,425

159,844

(157,515)

(1,449)

106,305

Daytime Activities

1,955

1,461

3,416

Youth Club

159,486

204,824

(180,849)

(1,449)

182,012

Unrestricted Funds - Previous year

Balance at

01/07/2023

Incoming

resources

Outgoing

resources

Gains and

losses

Balance at

30/06/2024

General

20,574

37,212

(19,701)

38,085

Book Shop

13,472

2,953

(2,404)

14,021

Diversity

95,404

129,874

(119,853)

105,425

Daytime Activities

901

1,054

1,955

Youth Club

130,351

171,093

(141,958)

159,486

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

Purpose of unrestricted Funds

Diversity

This project provides members with activities and events that help them to build confidence and improve their communication skills both within the group and the wider public.

Youth Club

This fund helps to provide weekly activities for 11 to 18 year olds.

Book Shop

Bookshop has brought a new fundraising stream to the charity together with new opportunities for our members to get involved in stock management, enjoyment of books and online sales.

Daytime Activities

This fund includes the income and expenditure relating to food production, sewing bee and writers' clubs.

Restricted Funds

Balance at

01/07/2024

Incoming

resources

Outgoing

resources

Balance at

30/06/2025

Daytime Activities

895

1,657

(762)

Youth Club

2,231

9,175

4,124

(11,068)

10,832

4,124

(11,830)

3,126

Restricted Funds - Previous year

Balance at

01/07/2023

Incoming

resources

Outgoing

resources

Balance at

30/06/2024

Daytime Activities

1,657

2,357

(700)

Youth Club

9,175

7,840

9,830

(8,495)

10,197

9,830

(9,195)

10,832

Purpose of restricted funds

Youth Club

This project is funded by Children in Need to provide Youth Club facilities for 11 to 18 years olds.

Daytime Activities

This fund includes the income and expenditure relating grants for specific items to assist with daytime activities.

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For the year ended 30 June 2025

Working Together (Ludlow) Limited

Notes to the Financial Statements Continued

17. Analysis of net assets between funds

Tangible

fixed assets

Investments

Net current

assets /

(liabilities)

Provisions

Net Assets

Unrestricted funds

General

58,614

Book Shop

117

13,560

13,677

Diversity

7,500

33,551

69,462

(4,208)

106,305

Daytime Activities

3,416

Youth Club

Restricted funds

237

658

895

Daytime Activities

135

2,096

2,231

Youth Club

7,989

33,551

147,806

(4,208)

185,138

Previous year

Tangible

fixed assets

Investments

Net current

assets /

(liabilities)

Provisions

Net Assets

Unrestricted funds

General

38,085

Book Shop

234

13,787

14,021

Diversity

5,277

100,148

105,425

Daytime Activities

1,955

Youth Club

Restricted funds

999

658

1,657

Daytime Activities

220

8,955

9,175

Youth Club

6,730

163,588

170,318

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