Caseware UK (AP4) 2024.0.164 2024.0.164 Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-3173951111484223282887840136246021315305856049302024-04-01falseNo description of principal activity48472025-03-31 01984355 2024-04-01 2025-03-31 01984355 2023-04-01 2024-03-31 01984355 2025-03-31 01984355 2024-03-31 01984355 2024-04-01 01984355 2023-04-01 01984355 c:RegisteredOffice 2024-04-01 2025-03-31 01984355 d:Buildings d:ShortLeaseholdAssets 2024-04-01 2025-03-31 01984355 d:FurnitureFittings 2024-04-01 2025-03-31 01984355 d:ComputerEquipment 2024-04-01 2025-03-31 01984355 d:CurrentFinancialInstruments 2025-03-31 01984355 d:CurrentFinancialInstruments 2024-03-31 01984355 d:CurrentFinancialInstruments 3 2025-03-31 01984355 d:CurrentFinancialInstruments 3 2024-03-31 01984355 c:FRS102 2024-04-01 2025-03-31 01984355 c:Audited 2024-04-01 2025-03-31 01984355 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01984355 b:Trustee1 2024-04-01 2025-03-31 01984355 b:Trustee2 2024-04-01 2025-03-31 01984355 b:Trustee3 2024-04-01 2025-03-31 01984355 b:Trustee4 2024-04-01 2025-03-31 01984355 b:Trustee5 2024-04-01 2025-03-31 01984355 b:RestrictedIncomeFunds 2024-04-01 2025-03-31 01984355 b:RestrictedIncomeFunds 2023-04-01 2024-03-31 01984355 b:TotalEndowmentFunds 2024-04-01 2025-03-31 01984355 b:TotalEndowmentFunds 2023-04-01 2024-03-31 01984355 b:RestrictedIncomeFunds 2025-03-31 01984355 b:RestrictedIncomeFunds 2024-03-31 01984355 b:TotalEndowmentFunds 2025-03-31 01984355 b:TotalEndowmentFunds 2024-03-31 01984355 d:EntityControlledByKeyManagementPersonnel1 2024-04-01 2025-03-31 01984355 d:EntityControlledByKeyManagementPersonnel1 2025-03-31 01984355 d:WithinOneYear 2025-03-31 01984355 d:WithinOneYear 2024-03-31 01984355 d:BetweenOneFiveYears 2025-03-31 01984355 d:BetweenOneFiveYears 2024-03-31 01984355 d:MoreThanFiveYears 2025-03-31 01984355 d:MoreThanFiveYears 2024-03-31 01984355 b:Activity1 2024-04-01 2025-03-31 01984355 b:Activity1 2023-04-01 2024-03-31 01984355 b:Activity1 b:TotalEndowmentFunds 2024-04-01 2025-03-31 01984355 b:Activity1 b:TotalEndowmentFunds 2023-04-01 2024-03-31 01984355 b:Activity4 2024-04-01 2025-03-31 01984355 b:Activity4 2023-04-01 2024-03-31 01984355 b:Activity4 b:TotalEndowmentFunds 2024-04-01 2025-03-31 01984355 b:Activity4 b:TotalEndowmentFunds 2023-04-01 2024-03-31 01984355 b:TotalUnrestrictedFunds 2025-03-31 01984355 b:TotalUnrestrictedFunds 2024-03-31 01984355 b:TotalRestrictedIncomeFunds 2025-03-31 01984355 b:TotalRestrictedIncomeFunds 2024-03-31 01984355 c:FullAccounts 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 01984355
Charity number: 1010796










LONDON ABILITY LTD.
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)









TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Reference and Administrative Details of the Company, its Trustees and Advisers
 
1
Trustees' Report
 
2 - 12
Independent Auditor's Report on the Financial Statements
 
13 - 16
Statement of Financial Activities
 
17
Balance Sheet
 
18 - 19
Notes to the Financial Statements
 
20 - 38

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025


Trustees
C Bailey (Chair)
P J B Le Rasle
L Kowalczyk
I A A Strydom
L Bailey (Treasurer)

Company registered number
01984355

Charity registered number
1010796

Registered office
5 - 11 Ellingham Road
Leytonstone
London
E15 2AU

Independent auditor
Haslers
Chartered Accountants
Old Station Road
Loughton
Essex
IG10 4PL

Page 1

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The Trustees of London Ability are pleased to present their annual report together with financial statements for the year ending 31st March 2025. Under section 383 of The Companies Act 2006 (Strategic Report and Directors Report) Regulations 2013, London Ability qualifies as small and as a result a strategic report is not required.

Trustees are pleased to report that the last financial year to 31st March 2025 has been one of growth and success both in service provision, delivery and organisational development. At the start of the year, the organisation undertook a significant change programme to develop a new name and brand to further enhance its position, visibility and reputation. The Board of Trustees formally approved the name change from Ellingham Employment Services to London Ability by special resolution in September 2024.

Our Purpose and Activities 

London Ability is a long standing and firmly established community organisation that has developed a reputation for innovation and excellence.

Throughout its history it has consistently provided high quality support, training and employment opportunities for hundreds of adults with learning and associated physical and sensory disabilities, and young people with Special Educational Needs (SEND) across the London boroughs of Waltham Forest, Hackney, Newham, Redbridge, Tower Hamlets, Islington, and Barking and Dagenham.

The organisation changes lives by empowering people with disabilities to fulfil their potential with a unique, bespoke approach and range of services including:

Specialist employment programmes for young people aged 18–25 with Special Educational Needs and/or   disabilities.
Day opportunities, delivering work related skills, independence and structured activities for adults with    learning disabilities.
Supported work programmes to help disabled people find and sustain paid roles.

In addition, to further our aims, increase our impact and breakdown barriers, the team has been supporting local employers by providing neurodiversity training to raise awareness and create sustainable opportunities for our clients.

Our Values
We are proud to be a values-led organisation. Our values guide us in everything we do.

At London Ability we are:

Invested - We will do what it takes to help our clients succeed and achieve their goals. We are dedicated. Our clients are our priority.

Inclusive - We reflect and represent our community. We are passionate about everyone having the same opportunities and feeling valued.

Empowering - We nurture potential. We give people the support that is right for them, so they feel more confident and achieve their goals.

Achievements and performance

The Trustees are pleased to report that the last financial year has been a positive and productive one for the organisation and its clients.
Page 2

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
We have successfully achieved our agreed objectives by:
Expanding day opportunities services for clients with more complex needs to grow the service and    enhance provision.
Expanding our range of supported internships across other boroughs and referral agencies. 
Delivering high performance in our contract with Hackney Education
Maintaining prudent financial management in 2024/25 to secure our reserve levels.
Reviewing the Senior Management Team (SMT) and Chief Executive Officer’s roles and responsibilities to  future proof the organisation and maintain high quality leadership and management across the     organisation.
Continuing to embed the organisation’s values across all teams and all areas of work.
Undertaking an Investors in People re-assessment in early 2024 and implementing the findings of the staff  survey and review. The result of this led to London Ability being identified as one of the Top 5 Investors in   People accredited employers in the UK!
Committing to undertake a refurbishment of the front of the building in line with the access audit     undertaken during 2023/24 drawing on our reserves, alongside funding secured from charitable trusts and  other funding bodies
Fully implementing the re-branding of Ellingham Employment Services to London Ability whilst maintaining  high quality services to our clients.

Partnership Working
 
The Trustees are proud of the newly developed and longstanding partnerships that have underpinned our work this year. The Board recognise that working with other organisations and individuals that share our values is key to our development, longevity and ability to source and create valuable opportunities for all London Ability clients. Staff from London Ability continue to work in partnership with:

East London Business Alliance on corporate volunteer projects including the Digital Compass project and   work with a distinguished construction management professional who has been invaluable in advising on   the Head Office refurbishment.
The London Boroughs of Waltham Forest and Newham, Learning Disability Provider Forums.
Waltham Forest College Social Care Workforce Development Forum to extend opportunities for young    people to work in social care and give employers a voice in developing the training on offer to students.    London Ability continue to host work placements for these students.
Hackney Supported Internship Employment Forum where a London Ability senior manager holds the    Chair.
National Development Team for Inclusion (NDTI) on their ‘Pathfinder Preparing for Adulthood’ project,    transforming SEND employment pathways for young people with additional needs.
Local SMEs and other employers who support our clients with work placements and training opportunities.
Local authority social work teams, allied health professionals, education and college staff and local SEND   teams.

Senior Managers hosted visits throughout the year from stakeholder organisations, social work teams, referral partners, voluntary organisations, service providers, advocacy groups and grant makers. These partnerships enrich the work of the organisation, raise awareness, and create opportunities for broadening our scope, reach and development.
Page 3

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Key highlights and activities throughout the year
 
May 2024 

Investors in People re-accreditation was achieved with outstanding results. 

June - July 

The Senior Management Team worked with various contractors and the Centre for Accessible Environments to deliver a fully costed refurbishment plan for our Head Office building that fully implemented the findings of the 2023 access audit. Funding applications for this refurbishment were the submitted to capital funding charitable trusts. 

A soft launch of the new brand was carried out.

September 

In September the whole organisation celebrated the official launch of “London Ability”. 
The leadership team also joined a corporate volunteering project that matched organisations with volunteers interested in supporting digital initiatives in charities. This led to the development of a social media strategy, linked to the rebrand and an outline on how to effectively build the organisation’s online presence. 

November - January 2025 

The Senior Management Team focussed their efforts on implementing the new brand along with developing bids to raise funds to support the refurbishment. 

In November, the organisation was shortlisted for UK small employer of the year at the Investors in People Awards 2024. 

February 2025

Senior managers began to implement the new social media strategy with support from a communications professional. 

Recognition and acknowledgement

The Board of Trustees extends its overwhelming gratitude to:

The entire staff team for their efforts throughout the year, during which they all showed their outstanding    commitment to London Ability, its clients, and each other. Their dedication to providing a high-quality    service for all is hugely appreciated.
The Senior Management Team, Donna Darrell, Rosemary Clark, and Miles Leonard, under the leadership  of Helen Gore, for their unwavering commitment to the organisation and its clients.
The organisations extended network of supporters, including parents, carers, donors and fundraisers.
Our trusted collaborators and partner organisations, who have provided invaluable professional support.
The organisation’s invaluable volunteers, including corporate supporters, without whom much of our work   would not be possible. Special thanks go to Gary Tompkins from M3, Harrison Smith and the team at    Tidyworks, and Kelly Sun, Caiqing Yang and Julian Hallam from SMBC. 
Our charitable trust funders, City Bridge Trust, the Screwfix Foundation, and the National Lottery     Community Fund. 
Page 4

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Rebranding for the future

Following a soft launch in July 2024, the organisation formally moved away from its long serving identity as “Ellingham Employment Services” on 9 September 2024, re-launching as London Ability. This rebrand followed an extensive values exercise in 2022 and consultation with key stakeholders, clients and staff throughout 2023-24. The rebrand and change programme supports our aim of developing a modern identity that fully represents our work-ethos, excellence and values. A comprehensive project plan, approved by Trustees and led by the Senior Management Team was carried out from January 2024. 

Trustees are pleased to report that the rebranding has been a resounding success, with universally positive feedback received from clients, stakeholders, staff and referral partners. The rebranding project is scheduled to be concluded in 2025-26. 

London Ability Day Opportunities

This year has seen strong growth in the service overall, with increased numbers of clients attending and staff employed. Trustees are incredibly pleased to note the significant increase in catering provision income, which is due to the quality of meals now prepared in house. 

There are more clients than ever taking lunches and other catering services. Our new catering strategy has produced more opportunities for clients to undertake catering activities, both in lunch service and cooking sessions run as an activity. Clients with learning disabilities are supported to undertake food hygiene training, learn skills for work and independent living in a supportive and safe environment. Client feedback has been universally positive, and our expectation is to see further development and growth in the next year. 

The Day Opportunities Team have run several well organised, effectively delivered and well attended events for our community over the year, with greater than ever numbers regularly attending to support our activities.

Trustees were pleased to receive the feedback gathered in the Parent/Carer survey for 2024, which demonstrated record levels of client satisfaction and highlighted many areas of good practice and positive impact. 

Trustees extend their thanks to our parent/carer community for their feedback and support. 

London Ability Supported Internships

Supported internships moved into the final year of the current contract with Hackney Education with over 90% of all participants reaching the outcomes identified. Trustees are pleased to note that 100% of completers moved into a positive destination such as employment, further training, regular volunteering and/or other projects. The transformational effect of this project on young people’s lives continues to grow. By empowering young people with SEND to achieve their goals, build their skills and resilience, providing a space for confidence to flourish, our clients are achieving outcomes well. 

The project has expanded its partnership working, London Ability is now a key delivery partner for Hackney Education with a sound reputation for delivering person-centred, individually tailored support for local young people with SEND.

Feedback on the service is captured throughout the intern’s time on the project, which is fed into annual reviews. 
The project continued to engage with a range of employers across East London and source placements in a range of sectors in line with the goals of the project participants. London Ability will look to re-tender for this valuable work to continue for the next four years, this exercise is scheduled to conclude by August 2025.
Page 5

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Access to Work Support

London Ability is pleased to continue providing support services for disabled people in work. Trustees note the well-publicised challenges delivering this programme within the Department for Work and Pensions. Trustees continue to be concerned about the lengthy delays in renewing customer awards, approving new support requests, making payments and processing correspondence. Trustees also note the difficulties obtaining awards for supported internship participants.  Customers of London Ability report their continued frustration with these operational challenges, which cause worry and distress. Trustees remain concerned that the proposed funding cuts to this vital programme for working and self-employed disabled people will inevitably compound these difficulties.

Investors in People Re-accreditation

London Ability achieved re-accreditation with Investors in People in May 2024. The Trustees were delighted to receive the report which along with areas for development, highlighted many areas of outstanding practice and record levels of satisfaction among staff. Scores were consistently higher compared to the previous assessment, highlights from the report include:

95.3% of all those surveyed agreed this is a great place to work
100% of people said our values are clear, they share the same values, and these values guide the way    they work and behave
People believe the values are lived and breathed in the organisation
100% of people say they trust the leaders of London Ability; we are open and transparent in     communication.
95% of people said we have a positive effect on our local community and society. There is a strong belief   that the work we do is delivering results for the clients and making a meaningful difference within the wider  community. 
Staff are proud of the organisation’s unique approach to the way it offers its services to adults with l   earning disabilities, and they genuinely believe it delivers constructive outcomes. 

Trustees were also delighted to learn that the staff survey scores placed London Ability in the top 20 accredited employers in the UK. As a result, the organisation was invited to apply for UK Employer of the Year at the Investors in People Awards 2024 and was subsequently shortlisted in the top five in the category. 

London Ability continue to reward and recognise individual employees with the Living Our Values Awards, now in their second year. This peer-to-peer award scheme is hugely popular, the Trustees extend their congratulations to this year’s winners, Ellie Hollis, Jane Russell and Wendy Jackson.

Public benefit statement 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Financial review 

The statement of financial activities shows a net surplus of £152,303 (2023: £147,843) for the year resulting in reserves standing at £710,510. The charity had a highly successful year and benefitted from increased unrestricted charitable income compared to the previous year. 
Page 6

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. They continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

It is agreed that London Ability will ring fence and hold reserves that will enable accurate and prudent control of its resources. These reserves will cover the contingencies of:

Safeguarding against anticipated and unanticipated fluctuations in income and expenditure.
Redundancy payments to staff.
Long term sick cover for staff.
Maternity payments and cover for staff.
Unclaimed invoices from suppliers.

In addition, the Trustees may decide from time to time to divert reserves to cover capital expenditure to facilitate the start of a new project, or to build up additional funds. These may be used to cover a long-term capital project, such as refurbishment of buildings, any decision regarding the diversion of resources will be decided by the Board of Trustees under the guidance of the Treasurer.

The Board will reserve amounts as it sees necessary in line with the Charity Commission’s recommendations of 3 months to 2 years operating costs as good financial practice. The amounts will vary, as dictated by external influences that decide the levels of income through funders and grant making authorities which are outside the control of the Board of Trustees, although every effort must be made to ensure that levels do not fall below 3 months operating costs at any time. 

Based on the level of reserves, we are initiating a rolling programme of updating facilities and equipment at London Ability’s sites to maximise environmental and economic sustainability, whilst ensuring premises provide clients with a welcoming facility appropriate to their needs.  

Trustees are also in agreement and further designate the sum of £100,000 towards the refurbishment of Head Office, due to begin in September 2025.

Reserves will be invested to earn the best interest with reasonable access being a prerequisite. Levels of reserves will be reported to the Board of Trustees quarterly as part of the financial report.

These actions will empower the Board of Trustees to exercise its authority to ensure the continuation of the financial security of the organisation, through its Instruments of the Memorandum and Articles of Association.

Fundraising standards

London Ability is not registered with the Fundraising Regulator, and the charity has not carried out any significant fundraising activities.
Page 7

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Plans for future periods 

Day Opportunities 

London Ability’s Day Opportunities programme continues to grow and develop as a market leading, high quality service for adults with learning and associated disabilities. We will continue to develop and train staff so that they can meet the changing needs of our client group and offer quality services that build client’s skills for life and work. We are committed to developing our services to maximise the use of our site and buildings at 5-11 Ellingham Road and continue to maintain our premises to a good standard. 

A parent/carer lunch club will be offered in 2025; this has been developed in line with feedback gathered from the parent/carer survey.

Supported Internships 

Services to provide Supported Internships for young people (18-25) with SEND will continue, building on the previous year’s success. Young People will be supported to move from education to employment via a combination of in-house learning and a supported work placement in line with their individual goals. This project will benefit from the planned refurbishment of the Head Office building with the improvements to the learning environment and general facilities available to all users of the building.

A parent carer forum will be established from September 2025. Plans to expand the existing provision will be included in the expected re-tender exercise for the contract from Hackney Education. 

Access to Work 

London Ability will continue to provide this support in employment programme for customers with disabilities. 

Refurbishment of Head Office 

A refurbishment of the Head Office Building at 5 Ellingham Road will provide improved accessibility at the front entrance, new bathroom and tea point facilities that are fully accessible in line with current regulations, improved lighting and shared facilities. These improvements have been planned to meet the findings of the 2023 Access Audit. 

Organisational Development

Staff training and development will continue to be a priority, with opportunities for formal and informal learning and development. We will continue to deliver our communications and social media strategy, growing online engagement, marketing the organisation and its services to potential clients and new members of staff, and building on the rebrand. 

Trustees will consider implementing a full annual report and financial statement, to be published alongside the Trustees annual report, with an in-depth analysis of the organisation’s impact, for the year 2025-26.

Structure, governance and management

All Trustees have designated roles and will be working with senior staff in these roles for the future development of services and structure of London Ability. Trustee meetings continued both online and face to face during 2024/25, working closely with the Chief Executive and members of the Senior Management Team who have day-to-day management of the organisation.
Page 8

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Board Changes

Trustees are pleased to announce that the Board remained unchanged throughout the year. Meetings continue to be held via a combination of face to face at London Ability Head Office and online. 

Constitution

The company is registered as a charitable company limited by guarantee and was set up by a Trust deed.

The company is constituted under a Trust deed and is a registered charity number 1010796.

The principal object of the charitable company is to relieve the need of people with learning and/or physical disabilities but not exclusively by the provision of accredited and/or vocational training, sheltered and supported work placements in the Greater London area.

In the event of the Company being wound up Members are required to contribute an amount not exceeding £1.

Methods of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Under the terms of the Memorandum and Articles of Association the Trustees are elected to serve on an annual basis after which they must be re-elected at the next Annual General Meeting.

Due to the work undertaken at London Ability, its function is to support people who have a range of learning and associated physical and sensory disabilities into employment. The Trustees are recruited on their direct understanding of people with learning disabilities, and ability to demonstrate alignment with our values. On the Board, are representatives from parents/carers to fulfil this role, in addition to those with professional experience in this field.

Organisational structure and decision-making policies

All Trustees carried out their duties well, working with the senior staff to implement statutory requirements to ensure a quality service to our clients.

Day-to-day responsibility for the provision of the charity's services rests with the Chief Executive and members of the Senior Management Team, who also have responsibility for ensuring their departments operate in accordance with our objectives and goals. This continues to work exceedingly well. Staff are supported to develop their skills and working practices through team and individual supervision and appraisal. 

Page 9

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
The Board of Trustees are extremely delighted that Helen Gore continues as Chief Executive with full responsibility for the management of London Ability and oversight & management of the Senior Management Team.  She leads by example in her dedication and commitment to the Organisation and its clients.  In what has been an exemplary year, Helen has, amongst many other things, led the SMT & staff team to achieving such excellent results in the Investors in People Awards, in the rebranding of the organisation bringing it to the modern market and the fundraising and leadership of the works surrounding the refurbishment of the building, coordinating and liaising with all parties to ensure the needs identified in the Access Audit will be met for the benefit of all clients using London Ability’s services. In addition she has ensured that by working with Trustees that London Ability remains compliant with all statutory requirements. 

The Chief Executive remains an intermediary between the Trustees and the Senior staff in the organisation. Members of the Senior teams attend Trustees' meetings submitting written reports to discuss specific aspects of work or projects where Trustees may need further information.

Induction and training of Trustees

All new recruits to the Board attend a full induction which introduces them to their roles. This includes meeting with the senior staff team to gain a better understanding of the work of London Ability. As part of the Induction package new trustees will be given the latest edition of London Ability’s Trustees Annual Report, Code of Practice of Trusteeship, and the latest guidance from the Charity Commission in the appropriate areas of trusteeship. 

Pay policy for senior staff

Currently London Ability’s Board of Trustees have responsibility of ratifying all salary increases across the organisation, ensuring that we continue to be an accredited London Living Wage employer. Trustees working with the CEO and Finance Manager around budgets, were able to award a pay increase to all staff in 2024/25 of 3%, ensuring that the requirements of London Living Wage are met. 

The Board met their target to review the senior staff teams’ roles, responsibilities and salary structure to ensure long-term continuity of a quality management team within the organisation. 

Risk management

The Trustees have assessed the major risks to which the company is exposed particularly in relation to operations and finances. They are satisfied that there are appropriate systems and procedures are in place to mitigate our exposure to major risks, and these have been identified.

A review of the procedures in place to ensure compliance with Health and Safety of the charity's staff, clients and visitors to the charity's facilities has been undertaken this financial year and the Board are pleased to confirm the appointment of Peninsula Business Services (PBS) as the organisation’s new health and safety consultants. On-boarding will continue into the new financial year. Trustees recognise the professional approach and quality of advice provided by PBS. SMT and Trustees will work together to implement the action points of this review.

SMT ensures that all London Ability premises also undergo all statutory checks such as fire risk assessment, annual fire alarm and detection checks, legionella testing, electrical and fixed wire testing, to maintain the health and safety of clients and staff. 

Staff are continuously updated with essential training according to our needs assessment. This includes Emergency First Aid at Work, risk assessment awareness, Fire Warden training, manual handling, safeguarding, equalities. This is achieved through regular training sessions either in house or externally run courses. 

London Ability continues to retain the services of PBS to assist with human resource and Employment Law Issues. 

The Employee Assistance Programme remains available to all staff, offering confidential life management and personal support services to all employees and their families. This is a key part of our wellbeing offer to all staff. 
Page 10

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 

Statement of Trustees' responsibilities

The Trustees (who are also the Directors of the Company for the purposes 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. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently.
Observe the methods and principles of the Charities SORP (FRS 102).
Make judgments and accounting estimates that are reasonable and prudent
State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material  departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the   Company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:

So far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are    unaware, and
That Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of    any relevant audit information and to establish that the charitable company's auditors are aware of that    information.

 
Page 11

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
Auditors

The auditors, Haslers, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
 

 

Approved by order of the members of the board of Trustees on 8 December 2025 and signed on their behalf by:
 





C Bailey
(Chair of Trustees)
Page 12

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON ABILITY LTD.
 

Opinion


We have audited the financial statements of London Ability LTD. (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
 

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
 

Conclusions relating to going concern


In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.


Page 13

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON ABILITY LTD. (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The Trustees are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Matters on which we are required to report by exception


We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.


Responsibilities of trustees


As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.


Page 14

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON ABILITY LTD. (CONTINUED)


Auditor's responsibilities for the audit of the financial statements


We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.


Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Procedures performed to address these were as follows:

• Walkthrough testing was carried out to identify and assess the design effectiveness of controls management
have in place to prevent and detect fraud, including known of suspected instances or non-compliance with laws
and regulations and fraud,

• Understanding how those charged with governance considered and addressed the potential for override of
controls or other inappropriate influence over the financial reporting process,

• Using analytical procedures to identify any unusual or unexpected relationships that may indicate risks of
material misstatements due to fraud,

• Assessing the appropriateness of accounting estimates and challenging any significant assumptions or
judgements made by management,

• Incorporating testing of manual journal entries that were posted throughout the year. In particular, we focused
on material journal entries, journals lacking descriptions, transactions with trustees, and journal entries posted outside normal business working hours. These were scrutinised for evidence of unusual entries,

• Evaluated the business rationale of any significant transactions that are unusual or outside the normal course
of business,


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.


Page 15

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON ABILITY LTD. (CONTINUED)


Use of our report
 

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
 

Laura Ambrose BA(Hons) FCA
 

Haslers
Chartered Accountants
Statutory Auditor
Old Station Road
Loughton
Essex
IG10 4PL

9 December 2025Date:


Haslers are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.


Page 16

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025


Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
Note
        £
        £
        £
        £

Income from:







Donations and legacies

2

28,957

81

29,038

6,105
 
Charitable activities

3

-

1,277,936

1,277,936

1,260,613
 
Other trading activities


-

44,341

44,341

29,094
 
Investments

4

-

8,187

8,187

5,781
 
Total income
28,957
1,330,545
1,359,502
1,301,593
Expenditure on:







Raising funds


-

13,414

13,414

9,281
 
Charitable activities


2,142

1,191,643

1,193,785

1,144,469
 
Total expenditure
2,142
1,205,057
1,207,199
1,153,750

Net movement in funds
  
26,815
125,488
152,303
147,843

Reconciliation of funds:

  





Total funds brought forward

  

2,465

555,742

558,207

410,364
 
Net movement in funds

  

26,815

125,488

152,303

147,843
 
Total funds carried forward
  
29,280
681,230
710,510
558,207

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 20 to 38 form part of these financial statements.

Page 17

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 01984355

 
 
BALANCE SHEET
AS AT 31 MARCH 2025


2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 9 
26,239
11,272

  
26,239
11,272

Current assets
  

Debtors
 10 
149,581
151,884

Cash at bank and in hand
  
759,527
626,939

  
909,108
778,823

Creditors: amounts falling due within one year
 11 
(224,837)
(231,888)

Net current assets 
  
 
 
684,271
 
 
546,935

Total assets less current liabilities
  
710,510
558,207

Net assets excluding pension asset 
  
710,510
558,207

Total net assets 
  
710,510
558,207


Charity funds
  

Restricted funds
 12 
29,280
2,465

Unrestricted funds
 12 
681,230
555,742

Total funds
  
710,510
558,207

Page 18

 
LONDON ABILITY LTD.
 
Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 01984355

 
 
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required in accordance with section 144 of the Charities Act 2011.

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

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

The financial statements were approved and authorised for issue by the Trustees on 08 December 2025 and signed on their behalf by:




................................................
C Bailey
(Chair of Trustees)

The notes on pages 20 to 38 form part of these financial statements.

Page 19

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

  
1.1

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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

London Ability LTD. 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.

  
1.2

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

  
1.3

Expenditure

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. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

Not all VAT is recoverable and where this is the case, the VAT which is irrecoverable is recorded within expenditure. Adjustments to VAT under the partial exemption scheme is recorded within the expenditure of the unrestricted fund.

Page 20

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

  
1.4

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

 
1.5

Tangible fixed assets and depreciation

Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following bases:

Short-term leasehold property
-
fully depreciated
Fixtures and fittings
-
20%
Computer equipment
-
20%

  
1.6

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

  
1.7

Cash at bank and in hand

Cash at bank and in hand includes cash with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 21

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)


1.8

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

  
1.9

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
1.10

Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

  
1.11

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 22

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.

Income from donations and legacies




Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
        £
        £
        £
 



Donations

-

81

81

Grants

28,957

-

28,957



28,957
81
29,038




Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £



Donations

-

4,485

4,485

Grants

1,620

-

1,620



1,620
4,485
6,105


3.

Income from charitable activities



Unrestricted funds
2025
Total
funds
2025
        £
        £



Day opportunities

810,760

810,760

Support work

261,851

261,851

Supported internships

205,325

205,325



1,277,936
1,277,936

Page 23

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.Income from charitable activities (continued)



Unrestricted funds
2024
Total
funds
2024
        £
        £



Day opportunities

791,937

791,937

Support work

255,058

255,058

Supported internships

213,618

213,618



1,260,613
1,260,613


4.

Investment income



Unrestricted funds
2025
Total
funds
2025
        £
        £



Interest receivable

8,187

8,187




Unrestricted funds
2024
Total
funds
2024
        £
        £



Interest receivable

5,781

5,781


Page 24

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.

Analysis of expenditure by activities




Activities undertaken directly
2025
Support costs
2025
Total
funds
2025
        £
        £
        £




Direct costs

903,717

290,068

1,193,785






Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




Direct costs

879,555

264,914

1,144,469



Page 25

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.Analysis of expenditure by activities (continued)

Analysis of direct costs



Activities
2025
Total
funds
2025
        £
        £



Staff costs

773,248

773,248

Agency staff costs

75,236

75,236

Travel and subsistence

3,793

3,793

Recruitment

138

138

Qualification costs

20

20

Staff training

499

499

Rent

28,215

28,215

Rates

2,791

2,791

Light and heat

6,280

6,280

Cleaning

3,515

3,515

Repairs and maintenance

5,421

5,421

Printing, postage and stationery

2,020

2,020

Telephone and internet

1,130

1,130

Equipment and materials

1,411

1,411



903,717
903,717



Page 26

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Activities
2024
Total
funds
2024
        £
        £



Staff costs

759,120

759,120

Agency staff costs

58,863

58,863

Travel and subsistence

1,186

1,186

Recruitment

1,490

1,490

Staff training

587

587

Rent

28,214

28,214

Rates

1,495

1,495

Light and heat

10,098

10,098

Cleaning

3,149

3,149

Repairs and maintenance

9,093

9,093

Printing, postage and stationery

1,624

1,624

Telephone and internet

1,087

1,087

Sundry expenses

(99)

(99)

Equipment and materials

3,648

3,648



879,555
879,555

Page 27

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.Analysis of expenditure by activities (continued)

Analysis of support costs



Activities
2025
Total
funds
2025
        £
        £



Staff costs

164,409

164,409

Depreciation

3,569

3,569

Travel and subsistence

503

503

Staff training

345

345

Staff Welfare

1,535

1,535

Rent and rates

7,276

7,276

Light and heat

2,714

2,714

Cleaning

2,511

2,511

Repairs and maintenance

1,310

1,310

Insurance

11,226

11,226

Printing, postage and stationery

977

977

Telephone and internet

16,779

16,779

Publicity

3,731

3,731

Equipment and materials

781

781

Grant expenditure

2,142

2,142

Auditors' remuneration

10,850

10,850

Legal and professional

13,103

13,103

Bank charges

283

283

Hospitality

4,063

4,063

Consultancy fees

4,018

4,018

Subscriptions

4,435

4,435

Profit/(loss) on disposal

8

8

Storage costs

2,958

2,958

Bad debts

(4,765)

(4,765)

Irrecoverable VAT

35,307

35,307



290,068
290,068



Page 28

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Activities
2024
Total
funds
2024
        £
        £



Staff costs

158,825

158,825

Depreciation

2,159

2,159

Travel and subsistence

533

533

Staff training

166

166

Staff Welfare

777

777

Rent and rates

8,096

8,096

Light and heat

3,053

3,053

Cleaning

1,605

1,605

Repairs and maintenance

933

933

Insurance

10,129

10,129

Printing, postage and stationery

938

938

Telephone and internet

25,161

25,161

Sundry expenses

674

674

Equipment and materials

813

813

Grant Expenditure

1,620

1,620

Auditors' remuneration

10,350

10,350

Legal and professional

13,987

13,987

Bank charges

231

231

Hospitality

466

466

Consultancy Fees

1,553

1,553

Subscriptions

3,862

3,862

Storage costs

2,575

2,575

Bad debts

(8,627)

(8,627)

Irrecoverable VAT

25,035

25,035



264,914
264,914

Page 29

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.

Auditor's remuneration

2025
2024
£
£

Fees payable to the Company's auditor for the audit of the Company's annual accounts
10,850
10,350


7.



Staff costs


2025
2024
£
£


Wages and salaries
853,920
841,468

Social security costs
65,168
63,211

Contribution to defined contribution pension schemes
18,569
13,266

937,657
917,945



The average number of persons employed (including Trustees) by the Company during the year was as follows:


2025
2024

No.
No.


Trustees
5
5

Management
4
4

Admin
2
2

ICV Support Staff
21
20

ATW Support Worker
11
11

Job Coach
2
2

Cleaner
1
1

Co-ordinators
2
2

48
47

No employee received remuneration amounting to more than £60,000 in either year.

Total remuneration including employee benefits paid to key management personnel during the year was £184,644  (2024: £180,364).


Page 30

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).


9.


Tangible fixed assets




Short-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£


Cost or valuation

At 1 April 2024
145,317
28,117
-
173,434

Additions
-
6,132
12,412
18,544

Disposals
-
(129)
-
(129)


At 31 March 2025

145,317
34,120
12,412
191,849


Depreciation

At 1 April 2024
145,317
16,845
-
162,162

Charge for the year
-
2,560
1,009
3,569

On disposals
-
(121)
-
(121)


At 31 March 2025

145,317
19,284
1,009
165,610


Net book value


At 31 March 2025
-
14,836
11,403
26,239


At 31 March 2024
-
11,272
-
11,272

Page 31

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.



Debtors


2025
2024
£
£


Due within one year

Trade debtors
87,450
84,716

Other debtors
500
771

Prepayments and accrued income
61,631
66,397

149,581
151,884


11.



Creditors: Amounts falling due within one year


2025
2024
£
£


Trade creditors
8,534
20,475

Other taxation and social security
42,741
33,175

Pension fund loan payable
6,396
3,335

Other creditors
51,318
49,439

Accruals and deferred income
115,848
125,464

224,837
231,888

Page 32

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.

Statement of funds


Statement of funds - current year

Balance at 1 April 2024
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at 31 March 2025
£

Unrestricted funds






Designated funds







Refurbishment Shortfall 

-

-

-

100,000

100,000
 

General funds







General Funds - all funds

555,742

1,330,545

(1,205,057)

(100,000)

581,230
 
Total Unrestricted funds




555,742

1,330,545

(1,205,057)

-

681,230

Restricted funds







LBWF Infection Control

2,465

-

-

-

2,465
 
City Bridge Trust Access Audit (1)

-

1,242

(1,242)

-

-
 
City Bridge Trust Access Audit (2)

-

900

(900)

-

-
 
National Lottery Community Fund

-

19,930

-

-

19,930
 
Screwfix Foundation

-

6,885

-

-

6,885
 



2,465
28,957
(2,142)
-
29,280

Total of funds


558,207
1,359,502
(1,207,199)
-
710,510

Page 33

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.

Statement of funds (continued)

Restricted Funds

LBWF Infection Control Grant: This is in respect to funds received from Waltham Forest to support staff costs of receiving regular Covid 19 testing and travel to and from work to maintain infection control.

City Bridge Trust Access Audit (1) Grant: This grant funded a design appraisal of plans to refurbish the front of the building in line with the findings of an access audit 

City Bridge Trust Access Audit (2) Grant: This grant funded access and equalities training for staff. 

Screwfix Foundation Grant: This is in respect to funds received as a contribution towards refurbishment costs for the front building. 

National Lottery Community Fund Grant: This is in respect of funds received as a contribution towards refurbishment costs for the front building. 

Unrestricted Funds

General funds represent the "free reserves" of the charity for its unrestricted use in connection with its overall charitable objectives.

Designated Funds

Funds have been designated in the year to cover any shortfall in funds received for the purpose of budgeted refurbishment works.


Page 34

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.

Statement of funds (continued)



Statement of funds - prior year

Balance at
1 April 2023
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at
31 March 2024
£

Unrestricted funds






General Funds - all funds

407,832

1,299,973

(1,152,130)

67

555,742
 


Restricted funds







David Solomon Grant

67

-

-

(67)

-
 
LBWF Infection Control

2,465

-

-

-

2,465
 
Access Audit Grant

-

1,620

(1,620)

-

-
 



2,532
1,620
(1,620)
(67)
2,465


Total of funds


410,364
1,301,593
(1,153,750)
-
558,207

Restricted Funds 

The David Soloman Grant was a donation received to be used for the I Can Ventures project.

LBWF Infection Control Grant: This is in respect to funds received from Waltham Forest to support staff costs of receiving regular Covid 19 testing and travel to and from work to maintain infection control.

The Access Audit Grant was provided from City Bridge Trust to carry out an audit to inspect the accessibility of the building for their disabled clients.

Unrestricted Funds

General funds represent the "free reserves" of the charity for its unrestricted use in connection with its overall charitable objectives.

Page 35

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.

Summary of funds


Summary of funds - current year

Balance at 1 April 2024
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at 31 March 2025
£
 
Designated funds

-

-

-

100,000

100,000
 
General funds

555,742

1,330,545

(1,205,057)

(100,000)

581,230
 
Restricted funds

2,465

28,957

(2,142)

-

29,280
 


558,207
1,359,502
(1,207,199)
-
710,510


Summary of funds - prior year

Balance at
1 April 2023
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at
31 March 2024
£
 
General funds

407,832

1,299,973

(1,152,130)

67

555,742
 
Restricted funds

2,532

1,620

(1,620)

(67)

2,465
 


410,364
1,301,593
(1,153,750)
-
558,207

Page 36

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.

Analysis of net assets between funds

Analysis of net assets between funds - current year

Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
        £
        £
        £



Tangible fixed assets

-

26,239

26,239

Current assets

29,280

879,828

909,108

Creditors due within one year

-

(224,837)

(224,837)

Total 


29,280
681,230
710,510



Analysis of net assets between funds - prior year

Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £



Tangible fixed assets

-

11,272

11,272

Current assets

2,465

776,358

778,823

Creditors due within one year

-

(231,888)

(231,888)

Total 

2,465
555,742
558,207

Page 37

 
LONDON ABILITY LTD.

Formerly Known as Ellingham Employment Services
 
(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

15.


Contingent liabilities

In 1998 the charity received a restricted grant of £150,000 from National Lottery Charities Board in order to build and set up a training centre.  The conditions of the grants stipulated that such assets shall not be disposed of without prior written consent of the National Lottery Charities Board and, that they shall not be used for any other financial purpose.  This restriction applies for 80 years from the date of acquisition, and expires in the year 2078.  If the charity does not comply with these conditions, the grant received will have to be repaid. 

We are aware that there is a potential clawback of funding in relation to the work choice income stream.  However, at this stage this amount has not been quantified or accepted by the Charity. 


16.


Pension commitments

The charity operates a defined contribution scheme whose assets are held independently and administered separately from those of the charity.  During the year, the cost was £18,791 (2024: £13,266).  Contributions totaling £6,945 (2024: £3,335) were payable to the fund at the balance sheet date and are included in creditors.  The charity has a commitment in respect of the capital repayment of pension contributions being paid by the London Borough of Waltham Forest of  £24,450 (2024: £24,450) due as at year-end. 


17.


Operating lease commitments

At 31 March 2025 the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

2025
2024
£
£


Not later than 1 year
35,268
35,268

Later than 1 year and not later than 5 years
141,072
141,072

Later than 5 years
191,035
226,303

367,375
402,643




18.


Related party transactions

During the year the Amplified IT, a company in which a trustee is the director, provided the Charity with IT services. The total amount of services provided for the current year was £27,192 (2024: £19,663). At the year end there was a balance of £1,708 (2024: £1,412) payable to Amplified IT.

Page 38