One to One Development Trust - Charities report

REGISTERED COMPANY NUMBER: 05051345 (England and Wales)

REGISTERED CHARITY NUMBER: 1105935

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

One to One Development Trust

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

15

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

In planning the activities for the year at trustee meetings the Board and Chief Executive kept in mind the Charity Commission's guidance on public benefit.

The charity exists to:

1. Enhance civic pride and community spirit.

2. Raise awareness and promote opportunities for cultural diversity, social inclusion and education through the use of film, digital media and the arts.

3. Promote interaction and exchange between communities and different generations.

4. Provide advice, opportunities, training and learning in creative and media skills.

5. Push the creative boundaries of digital technologies.

6. Support any other charitable objectives agreed as a priority by the trustees.

Significant activities

A review of significant activities undertaken by the Charity in relation to the objects are included in the detailed report by the Chief Executive, which is attached to this report and financial statements.

Public benefit

The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Chief Executive's report at the end of this report and financial statements includes a summary of the main achievements of the charity in the year.

FINANCIAL REVIEW

Financial position

The net assets of the Charity at the year end were £34,920 (2024: £73,445). Of these funds the unrestricted balance was £34,920 (2024: £68,445) and the total restricted funds were £nil (2024 £5,000).

Principal funding sources

During the year major grants were received from:

31.03.2025

31.03.2024

£

University of York - XR Stories

20,000

University of York - Intern

4,068

Wellbeing & Health Action Movement - Powering Up

13,000

5,000

Wakefield Council - Our Heritage Our Stories

30,000

43,000

29,068

As in previous years the provision of media services was a major source of income, much of this work was performed in tandem with the direct charitable work.

Reserves policy

The Reserves policy is to maintain sufficient reserves in order for the charity to meet its charitable objectives.

Many of the projects undertaken are fully funded and are treated as restricted fund activities. Over the duration of these projects it is anticipated that the restricted funds will be fully utilised and then the fund will close. If a fund is negative it is on the basis that future funding has been obtained to restore the restricted fund to a nil balance. Small deficits are funded from the unrestricted fund.

The unrestricted fund is used for working capital requirements. The trustees have no plans to build up the reserves, other than for working capital requirements. The trustees plan that the unrestricted reserves should equal approximately 6 months spending requirements.

FUTURE PLANS

The priorities for the 2025/26 financial year are:

1. Further develop our work in Immersive Storytelling and Heritage

2. Increase opportunities for Community Engagement, Skills and Inclusion in our projects

3. Forge new partnerships across the arts, heritage, health, education and digital innovation sectors and become a champion of this sector.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

When a vacancy arises a new trustee is searched for who will have the required skills, experience and expertise needed in order to strengthen the existing Board. All potential trustees have to complete a brief application form and are interviewed by the other board members.

Organisational structure

The trustees of One to One Development Trust direct and oversee the charity. Board meetings are held 3 times a year, and are always attended by the Chief Executive, Judi Alston, who provides a report to the Board on past performance of the charity and of plans in hand for the subsequent period.

Induction and training of new trustees

When new trustees are appointed they are inducted at a Board meeting. The training of trustees is limited to in-house training on the processes, values and objectives of the Charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05051345 (England and Wales)

Registered Charity number

1105935

Registered office

Art House

Drury Lane

Wakefield

WF1 2TE

Trustees

One to One Development Trust is made up of a voluntary Board of Trustees each bringing a wealth of experience to the organisation. The board is:

Annie Robinson, Company Secretary - Housing Support Manager;

Suzanne Gahlings, Acting chair, former Public Health Manager & Youth Worker;

Christopher Selby, Managing Director training/construction industry;

Stephen Ball, Retired Solicitor;

Zhangyu Wu, Accountant and Business Director.

Independent Examiner

Simon Young FCA

Aysgarth Chartered Accountants

Suite 3b

Kings House

1 King Street

Leeds

LS1 2HH

Chief Executive Officer

Ms J Alston

Bankers

HSBC

1 Bank Street

Castleford

WF10 1EA

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 9 December 2025 and signed on its behalf by:

Ms S Gahlings - Trustee

Independent examiner's report to the trustees of One to One Development Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon Young FCA

Aysgarth Chartered Accountants

Suite 3b

Kings House

1 King Street

Leeds

LS1 2HH

9 December 2025

31/3/25

31/3/24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Media and arts engagement

-

43,000

29,068

Other trading activities

2

118,312

-

118,312

134,472

Investment income

3

624

-

624

1,162

Total

118,936

43,000

161,936

164,702

EXPENDITURE ON

Charitable activities

Media and arts engagement

132,675

49,003

181,678

175,366

Premises

-

3,607

Other

18,783

-

18,783

24,306

Total

151,458

49,003

200,461

203,279

NET INCOME/(EXPENDITURE)

(32,522

)

(6,003

)

(38,525

)

(38,577

)

Transfers between funds

12

(1,003

)

1,003

-

Net movement in funds

(33,525

)

(5,000

)

(38,525

)

(38,577

)

RECONCILIATION OF FUNDS

Total funds brought forward

68,445

5,000

73,445

112,022

TOTAL FUNDS CARRIED FORWARD

34,920

-

34,920

73,445

31/3/25

31/3/24

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

9

1,636

-

1,636

5,473

CURRENT ASSETS

Debtors

10

20,516

-

20,516

9,579

Cash at bank

41,540

-

41,540

86,617

62,056

-

62,056

96,196

CREDITORS

Amounts falling due within one year

11

(28,772

)

-

(28,772

)

(28,224

)

NET CURRENT ASSETS

33,284

-

33,284

67,972

TOTAL ASSETS LESS CURRENT LIABILITIES

34,920

-

34,920

73,445

NET ASSETS

34,920

-

34,920

73,445

FUNDS

12

Unrestricted funds

34,920

68,445

Restricted funds

-

5,000

TOTAL FUNDS

34,920

73,445

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 9 December 2025 and were signed on its behalf by:

Ms S Gahlings - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, the Charities Act 2011 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on the going concern basis, as there are no material uncertainties about the charity's ability to continue. Based on the adequacy of the charity's reserves as at the balance sheet date, along with their knowledge of the charity's ability to meet bills, payments and other liabilities as they fall due, the directors have a reasonable expectation that the charity has sufficient resources to continue in operational existence for the foreseeable future.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and
11.48(c).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

IT & media equipment

-

33.3% on cost

All tangible fixed assets are recorded at cost, being purchase price less accumulated depreciation.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

31/3/25

31/3/24

£

Contracts

118,312

134,472

3.	INVESTMENT INCOME

31/3/25

31/3/24

£

Deposit account interest

624

1,162

4.	SUPPORT COSTS

Information

Governance

Management

Finance

technology

costs

Totals

£

Other resources expended

12,591

444

347

5,401

18,783

Media and arts
engagement

42

-

42

12,633

444

347

5,401

18,825

The following payments, excluding VAT, have been accrued or made to the independent examiner Aysgarth Chartered Accountants in respect of their examination £1,840 (2024: £2,140). Fees payable to the Independent Examiner other than for the independent examination, totalled £2,189 (2024: £3,104).

Support costs, included in the above, are as follows:

Governance costs

31/3/25

31/3/24

Other

resources

Total

expended

activities

£

Accountancy and legal fees

5,401

5,964

Professional fees

-

2,500

5,401

8,464

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/25

31/3/24

£

Depreciation - owned assets

3,837

5,951

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31/3/25

31/3/24

Project and administration staff

3

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named in the Trustees' report. Total employment benefits payable to key management for the year were as follows:

31/3/25

31/3/24

£

Trustees

Nil

Other members of key management

49,318

52,575

8.	THE STATEMENT OF FINANCIAL ACTIVITIES FOR 1 APRIL 2023 TO 31 MARCH 2024

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Media and arts engagement

-

29,068

Other trading activities

134,472

-

134,472

Investment income

1,162

-

1,162

Total

135,634

29,068

164,702

EXPENDITURE ON

Charitable activities

Media and arts engagement

151,298

24,068

175,366

Premises

3,607

-

3,607

Other

24,306

-

24,306

Total

179,211

24,068

203,279

NET INCOME/(EXPENDITURE)

(43,577

)

5,000

(38,577

)

RECONCILIATION OF FUNDS

Total funds brought forward

112,022

-

112,022

TOTAL FUNDS CARRIED FORWARD

68,445

5,000

73,445

9.	TANGIBLE FIXED ASSETS

Fixtures

IT &

and

media

fittings

equipment

Totals

£

COST

At 1 April 2024 and 31 March 2025

1,470

55,478

56,948

DEPRECIATION

At 1 April 2024

1,440

50,035

51,475

Charge for year

10

3,827

3,837

At 31 March 2025

1,450

53,862

55,312

NET BOOK VALUE

At 31 March 2025

20

1,616

1,636

At 31 March 2024

30

5,443

5,473

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Debtors

12,606

6,360

Prepayments and accrued income

7,910

3,219

20,516

9,579

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Trade creditors

1,703

8,853

Social security and other taxes

3,244

3,352

VAT

4,583

6,796

Other creditors

2,501

1,007

Accruals and deferred income

16,741

8,216

28,772

28,224

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/24

in funds

funds

31/3/25

£

Unrestricted funds

General fund

68,445

(32,522

)

(1,003

)

34,920

Restricted funds

University of York - XR Stories

5,000

(6,003

)

1,003

-

TOTAL FUNDS

73,445

(38,525

)

-

34,920

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

118,936

(151,458

)

(32,522

)

Restricted funds

University of York - XR Stories

-

(6,003

)

(6,003

)

Wellbeing & Health Action Movement -
Powering Up

13,000

(13,000

)

-

Wakefield Council - Our Heritage Our
Stories

30,000

(30,000

)

-

43,000

(49,003

)

(6,003

)

TOTAL FUNDS

161,936

(200,461

)

(38,525

)

Comparatives for movement in funds

Net

movement

At

At 1/4/23

in funds

31/3/24

£

Unrestricted funds

General fund

112,022

(43,577

)

68,445

Restricted funds

University of York - XR Stories

-

5,000

TOTAL FUNDS

112,022

(38,577

)

73,445

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

135,634

(179,211

)

(43,577

)

Restricted funds

University of York - Intern

4,068

(4,068

)

-

Wellbeing & Health Action Movement -
Powering Up

5,000

(5,000

)

-

University of York - XR Stories

20,000

(15,000

)

5,000

29,068

(24,068

)

5,000

TOTAL FUNDS

164,702

(203,279

)

(38,577

)

The different restricted funds represent different projects that One to One Development Trust has not only been involved with but has been the recipient of grant money. There have been other key projects but these have been accounted for through the unrestricted fund as One to One Development Trust has been a partner organisation, invoicing for services provided.

More information is available in the Annual Report 2024-25, which is attached to the end of the financial statements. The Chief Executive Officer, Judi Alston compiled the report and it has been approved by the Board of Trustees.

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

14.	ULTIMATE CONTROLLING PARTY

In the opinion of the trustees there is no ultimate controlling party and there are no related party transactions.