Company registration number 02733803 (England and Wales)
Charity registration number 1013246 (England and Wales)
OXFORDSHIRE MOTOR PROJECT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
OXFORDSHIRE MOTOR PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Paul Sweeney
Carmen Hutchinson
Nicolas Haudecoeur-Wilks
Simon Draper
Senior management
Peter Wilks
Steph Dass
Country of incorporation
United Kingdom
02733803
(England and Wales)
Charity registration
England and Wales
1013246
Registered office
Red Barn Farm
Woodstock Road
Wolvercote
Oxford
OX2 8JR
Auditor
Gravita Audit Oxford LLP
First Floor, Park Central
40-41 Park End Street
Oxford
OX1 1JD
OXFORDSHIRE MOTOR PROJECT
CONTENTS
Page
Trustees' Foreword
1
Trustees' report
2 - 6
Statement of trustees' responsibilities
7
Independent auditor's report
8 - 10
Statement of financial activities
11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14 - 26
OXFORDSHIRE MOTOR PROJECT
TRUSTEES' FOREWORD
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

This year has been dominated by the workload of finalising the purchase of land for new premises. The pressures have been twofold: first, the financial burden of finalising the deal and covering the costs of planning permission and deposits; second, the CEO's workload in leading through these challenges, which took him away from day-to-day operations.

We are delighted that, by the end of the year, the charity was in a strong position to meet its financial commitments to complete the £1,100,000 purchase and secure planning permission at a cost of £120,000, and that it had continued to grow for another year. Critical to this was Lloyd's confidence in the charity's financial performance, demonstrated by a £750,000 loan. We look forward to operating from our new premises, which will include advanced therapeutic and mental health support.

As we complete the accounts for reporting, the charity's exchange of the land at the end of the calendar year 2025 was formally completed in May 2026.

Revenues rose from £ 1,131,619 to £1,265,304, while student numbers showed similar growth to the previous year, with more complex cases undertaken, resulting in higher revenue per student.

The plan to increase the number and qualifications of TAs has paid off, providing greater flexibility. Alongside expanded work on complex cases using therapy-led solutions, the charity has strengthened its reputation for improving the lives of some of the most disadvantaged young people in Oxfordshire.

The staff have been, as in previous years, excellent in their professionalism. We continue to invest in child protection training and development, as evidenced by the positive outcomes from school compliance visits and the council's review of our processes.

Our audit of child protection operational policies received high praise from the River Learning Trust and OCC, with no areas of concern identified. We also note that the charity provides over 20,000 free meals for young people and staff, including breakfast, student meals, and outreach family meals, and that our kitchens have earned a 5-star rating.

Once again, we thank the charity's friends for their ongoing support. We were especially pleased to be the charity of the year and to host visits from the High Sheriff and Lord Lieutenant. We would like to recognise the specific support from Louise Upton, the Lord Mayor. Her backing led to several significant breakthroughs in securing new partners.

Nicolas Haudecoeur-Wilks
Deputy Chairman
Date: 27 May 2026
OXFORDSHIRE MOTOR PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

The trustees present their annual report and financial statements for the year ended 31 August 2025.

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 August 2024. 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

The objectives of the charity are:

 

To advance the education and training of young people under the age of 20 years who, or whose parents reside in Oxfordshire and the surrounding area and who are struggling with mainstream education or alternative education provision. In addition, the charity takes on young people whose circumstances may create tendencies in them towards offences so that such young people may grow to full maturity as individuals and members of society and become better equipped to take a useful and responsible place in the community.

Public benefit

The charity exists to serve a wide range of young people, at what may be difficult and formative times of their lives, to augment the resources available to provide appropriate levels of care and support.

 

The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard for the Commission's guidance on public benefit.

Achievements and performance
Significant activities and achievements against objectives

In the year, the number of students accelerated alongside investment in staff for the future. This year's accounts demonstrate the ability to deliver fully with increased revenues and a strong contribution to reserves. Costs have increased in line with that growth, especially quality staff, as we built for 2025/26. The forecast for 25/26 shows further increases in student numbers.

A major achievement during the year has been gaining the planning permission on the new premises, and, as we write this report, the exchange in 2025 and completion in May 2026. This has been an expensive and lengthy journey since being notified by our Landlord that they would not renew the contract at the charity's current location.

It is a credit to the team that they have managed this alongside rapid growth.

The trustees believe that the charity remains in a strong position to meet the challenges of its core work, which is to provide increasing support to young people who are high-risk and vulnerable within Oxfordshire. This involves offering holistic support and structured vocational courses that lead to recognised qualifications. Alongside the growing number of students, the first apprenticeships were successfully completed. One apprentice moved on to full-time employment outside of the charity, and another in the programme is now employed as a full-time tutor in the bicycle workshop.

Financial review

The trustees have reviewed the financial position at the balance sheet date and are confident that the charity remains stable with foreseeable revenues. They believe that the strategy implemented over the past five financial years is effective and generating reliable income, along with planned growth in student numbers and increased diversity.

The forecast budget stated growth would be achieved by August 25. The trustees can confirm the plans in place to achieve growth were met and the long-term forecast is for that growth to continue into the year ending August 26.

OXFORDSHIRE MOTOR PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
Going concern

The financial statements have been prepared on a going concern basis as the trustees have assessed the position and have no reason to believe that any material uncertainties would affect the ability of the charity to continue as a going concern for the foreseeable future.

The trustees have considered the next 12 months and reviewed post-date reports for that period in their assessment. Supporting the trustee assessment is the ability to set aside costs of £338,000 for part payment of the land, which is an exceptional payment. The continued increase in student numbers and the rising demand for places reflect economies of scale, resulting in greater reserves.

Reserves policy

The reserves policy requires the charity to hold three times the total monthly salary, including HMRC and employer staff pension contributions. Currently, this is £240,000. As with most organisations, COVID-19 affected the charity's ability to maintain that amount for three years. However, the charity exceeded that level of reserves during the period through August 2025. It should be noted that the pressures to move to new premises in 2026 may put that level under pressure once again. However, the budgets have been fully worked through, and the charity will exceed this reserve level in 2026.

Plans for future periods

Given the increasing demand for our services, our plan remains to expand both our offerings and vocational courses to achieve proven results for young people. In the medium term, this will include relocating to new premises. As we enter the new year, our cash position remains strong, supported by record numbers of students this year and a planned growth into 25/26 and 26/27. We will also see an acceleration of the moving-on scheme, which now supports students beyond their time at the charity as we work to improve their employment prospects. As part of this programme, we will also expand the apprenticeship scheme.

The long-term approach of integrating mental health with vocational skills qualifications and, crucially, progressing to further education or employment is a proven model that significantly impacts young people’s lives. It is a unique approach that other counties are interested in replicating through the project.

Structure, governance and management

Oxfordshire Motor Project is registered under the Companies Act 2006 as a company limited by guarantee and not having a share capital.

 

Oxfordshire Motor Project is a registered Charity constituted as a limited company under its Memorandum and Articles of Association. The charity registration number is 1013246 (England and Wales) and the company registration number is 02733803 (England and Wales).

OXFORDSHIRE MOTOR PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
Recruitment and appointment of trustees

The Trustees are also the directors of Oxfordshire Motor Project for the purpose of company law.

Effective trustee recruitment requires a structured, transparent process to prevent "blind spots" that arise from relying solely on existing personal networks.

Oxfordshire Motor Project policy is to create a clear role description setting out expectations, time commitments, and the specific duties required.

We would advertise the role through multiple appropriate channels to attract a wide range of candidates who meet the requirements, while continuing to support equity, diversity, and inclusion. Before the appointment, verify that candidates are legally eligible to serve (e.g., over 18, not disqualified under the Charities Act). Conduct necessary DBS (Disclosure and Barring Service) checks if the role involves working with vulnerable beneficiaries.

The charity identifies Trustees from all walks of life, either those who approach us or we approach them. We currently have a professor, an Investment Banker, an FD, an ex-Lord Mayor and importantly an ex-attendee as a pupil at Trax in the 90s and now employed by Mercedes.

A candidate may come from a specific skill set or a general knowledge and commitment to the outcomes.

 

During this process the candidate would spend a few days at the charity witnessing the work that is carried out in person and by the time they are confirmed as a trustee they would be familiar with the processes of the charity.

Organisational structure

Overall responsibility for the charity's management rests with the Board of Trustees who are also the charity's directors. The selection of trustees is designed to supplement the existing skills and expertise of the Board and is governed by an informal skills assessment.

Reporting line 2025/2026

Chair of Trustees (final vote if no majority on major decisions), Trustees

Strategy is developed by the Trustees and the CEO

The CEO reports to the Trustees and has direct line responsibility for Finance, HR, Legal, Compliance and Student

Performance within the reporting line.

The COO reports to the CEO and has direct responsibility for day-to-day operations, Student Intake, and Risk Assessments, including liaising with SEN officers

Senior Management Role reports to the COO, bar two, who reports directly to the CEO, but liaises with the COO from time to time

Tutors, TAs, Report directly to Senior Managers

OXFORDSHIRE MOTOR PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
Induction and training of trustees

A comprehensive induction and ongoing development program ensures trustees understand their responsibilities and can contribute quickly. Provide new trustees with a welcome pack containing key governing documents, recent financial statements, strategic plans, and the Charity Commission Essential Trustee Guidance. In addition, arrange meetings with key staff, the Chair, and existing board members to gain insight into daily operations and board dynamics.

 

Training for trustees is identified and offered. All policy documents are distributed to trustees annually.

Risk review
The trustees review, on an annual basis, the major risks which the charity faces to ensure that it has sufficient resources in the event of adverse conditions. The trustees have examined the operational and business risks which the charity faces and confirm that they are satisfied that systems and controls are established over key financial systems to mitigate any significant risks.

The main risks facing the charity involve managing costs versus demand. The trustees recognise that it is vital to control expenses related to infrastructure and those arising from increasing student numbers. While growth is advantageous, uncontrolled expansion is not desirable. Furthermore, the trustees understand that rising student numbers and revenue make it essential to have the correct organisational structure in place regarding operations, governance, and ongoing oversight. Finalising the new premises will be a priority in the next financial year.

A mid-term risk may arise from government changes to the way schools manage Neurodiversity, SEN, and those with EHCPs. The CEO began to develop the plans, post year ending 24/25, to ensure the charity is aligned with this change by

 

The net effect of the changes in Oxfordshire, which are ahead of the change programme, has actually been a further increase in demand as schools and OCC seek effective support for those in most need, and schools struggle to provide it. Young people attending charities that offer “a place to go” without professional delivery are experiencing a decline in demand.

Auditor

In accordance with the company's articles, a resolution proposing that Gravita Audit Oxford LLP be reappointed as auditor of the company will be put at a General Meeting.

OXFORDSHIRE MOTOR PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The charity is registered with the Charity Commission and Companies House as Oxfordshire Motor Project but is commonly referred to by its stakeholders as TRAX Motor Project.

 

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 and signed on its behalf by:

Nicolas Haudecoeur-Wilks
Trustee
27 May 2026
OXFORDSHIRE MOTOR PROJECT
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -

The trustees, who are also the directors of Oxfordshire Motor Project for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

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

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

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

OXFORDSHIRE MOTOR PROJECT
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF OXFORDSHIRE MOTOR PROJECT
- 8 -

Opinion

We have audited the financial statements of Oxfordshire Motor Project (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 August 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 Companies Act 2006.

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 charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 charity’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.

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 report. Our 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

OXFORDSHIRE MOTOR PROJECT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF OXFORDSHIRE MOTOR PROJECT
- 9 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.

Auditor's responsibilities for the audit of the financial statements

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

-     the engagement partner ensured that the engagement team collectively had the appropriate competence,

capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

-     we identified the laws and regulations applicable to the company through discussions with directors and

other management, and from our knowledge and experience;

-     we focused on specific laws and regulations which we considered may have a direct material effect on the

financial statements or the operations of the company;

-     we assessed the extent of compliance with the laws and regulations identified above through making

enquiries of management and inspecting legal correspondence where applicable; and

-     identified laws and regulations were communicated within the audit team regularly and the team remained

alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining

an understanding of how fraud might occur, by:

 

-    making enquiries of management as to where they considered there was susceptibility to fraud, their

knowledge of actual, suspected and alleged fraud; and

-    considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and     regulations.

OXFORDSHIRE MOTOR PROJECT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF OXFORDSHIRE MOTOR PROJECT
- 10 -

To address the risk of fraud through management bias and override of controls, we:

 

-    performed analytical procedures to identify any unusual or unexpected relationships;

-    tested journal entries to identify unusual transactions;

-    assessed whether judgements and assumptions made in determining the accounting estimates were

indicative of potential bias; and

-    investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures

which included, but were not limited to:

 

-    agreeing financial statement disclosures to underlying supporting documentation;

-    reading the minutes of meetings of those charged with governance;

-    enquiring of management as to actual and potential litigation and claims;

-    reviewing relevant correspondence.

There are inherent limitations in our audit procedures described above. The more removed that laws and

regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.

Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to

enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Katherine Wilkes BSc FCA (Senior Statutory Auditor)
For and on behalf of Gravita Audit Oxford LLP, Statutory Auditor
Chartered Accountants
First Floor, Park Central
40-41 Park End Street
Oxford
OX1 1JD
28 May 2026
OXFORDSHIRE MOTOR PROJECT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 11 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
10,153
16,000
26,153
2,350
10,000
12,350
Charitable activities
4
1,238,639
-
1,238,639
1,094,046
25,181
1,119,227
Investments
5
512
-
512
42
-
42
Total income
1,249,304
16,000
1,265,304
1,096,438
35,181
1,131,619
Expenditure on:
Charitable activities
6
1,085,146
12,803
1,097,949
1,054,733
33,321
1,088,054
Total expenditure
1,085,146
12,803
1,097,949
1,054,733
33,321
1,088,054
Net income
164,158
3,197
167,355
41,705
1,860
43,565
Transfers between funds
-
-
-
21,326
(21,326)
-
Net movement in funds
8
164,158
3,197
167,355
63,031
(19,466)
43,565
Reconciliation of funds:
Fund balances at 1 September 2024
229,147
8,105
237,252
166,116
27,571
193,687
Fund balances at 31 August 2025
393,305
11,302
404,607
229,147
8,105
237,252

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

OXFORDSHIRE MOTOR PROJECT
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
222,116
114,085
Investments
13
1
1
222,117
114,086
Current assets
Debtors
14
134,213
176,405
Cash at bank and in hand
231,336
40,857
365,549
217,262
Creditors: amounts falling due within one year
15
(183,059)
(94,096)
Net current assets
182,490
123,166
Total assets less current liabilities
404,607
237,252
The funds of the charity
Restricted income funds
17
11,302
8,105
Unrestricted funds
18
393,305
229,147
404,607
237,252
The financial statements were approved by the trustees on 27 May 2026
Nicolas Haudecoeur-Wilks
Trustee
OXFORDSHIRE MOTOR PROJECT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
22
312,197
(8,607)
Investing activities
Purchase of tangible fixed assets
(122,230)
(15,162)
Investment income received
512
42
Net cash used in investing activities
(121,718)
(15,120)
Net cash generated from financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
190,479
(23,727)
Cash and cash equivalents at beginning of year
40,857
64,584
Cash and cash equivalents at end of year
231,336
40,857
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 14 -
1
Accounting policies
Charity information

Oxfordshire Motor Project is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Red Barn Farm, Woodstock Road, Wolvercote, Oxford, OX2 8JR.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the

Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts

(Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK

and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities:

Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the

Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January

2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value. The principal accounting policies adopted are set out below.

 

The charity had one dormany subsidiary undetaking, Traxse Limited (company number 09136371), which was clearly immaterial in considering the financial position of the charity. Therefore the charity has decided not to prepare consolidated accounts as under Section 405 of the Companies Act, all of the subsidiary undertakings can be excluded from consolidation.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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

Course fees are recognised in the academic period to which they relate.

Income from grants (including government grants) is recognised in the period in which the teaching is performed, as the service is delivered, using the performance model as per FRS102. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attached to them. Where the grant imposes performance-related conditions, it is recognised only when those conditions have been met. Where grants are received prior to satisfying the revenue recognition criteria, they are recognised as a liability.

OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -
1.5
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.

 

All expenditure is recognised inclusive of VAT.

 

Expenditure on charitable activities includes those costs incurred by the charity in delivering its activities and includes both direct and allocated support costs.

 

Governance costs includes those costs associated with meeting the statutory requirements of the charity.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% straight line
Plant and equipment
15% straight line
Fixtures and fittings
15% straight line
Motor vehicles
25% reducing balance
Cabins
5% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are measured at cost.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Cash and cash equivalents

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

OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 16 -
1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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

Basic financial liabilities

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

 

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

 

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

Derecognition of financial liabilities

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

1.11
Employee benefits

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

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

OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 17 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

Useful economic life

 

This is an estimate based on the useful economic life of fixed assets. This is applied as described in the fixed assets policy. The amount of depreciation for the reporting period is £14,199 (2024: £17,015)

 

Bad debtor provision

 

This is an estimate on what outstanding debtors at year end are unlikely to be received. This is calculated by reviewing the age of debtors and the specific circumstances surrounding the debtor. The amount provided for at year end is £Nil (2024: £Nil)

 

Accrued expenses

 

These are expenses that relate to the reporting period but are received after the period ends. This is calculated by reviewing invoices received after the year end and using managements knowledge of the costs occurring in the year. The amount accrued at year end is £54,805 (2024: £51,341)

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
10,153
16,000
26,153
2,350
10,000
12,350
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Charitable activities
Grants
-
-
-
-
25,181
25,181
Course fees
1,238,639
-
1,238,639
1,094,046
-
1,094,046
1,238,639
-
1,238,639
1,094,046
25,181
1,119,227
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
4
Income from charitable activities
(Continued)
- 18 -

The grant received in both the current and the comparative periods is from Response Organisation. All monies relate to educational and training programmes. There are no unfulfilled conditions or other contingencies attaching to these grants at the balance sheet date. The charity has not directly benefited from any other forms of government assistance.

 

5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
512
42
6
Expenditure on charitable activities
Total
Total
2025
2024
£
£
Direct costs
Staff costs
857,844
846,291
Depreciation and impairment
14,199
17,015
Programme expenses
71,789
63,610
Student travel
20,357
18,942
Site maintenance
4,748
10,945
Utilities
12,609
22,975
Rent and rates
44,207
32,982
Staff training and other expenses
6,693
17,395
1,032,446
1,030,155
Share of support and governance costs (see note 7)
Support
65,503
57,899
1,097,949
1,088,054
Analysis by fund
Unrestricted funds
1,085,146
1,054,733
Restricted funds
12,803
33,321
1,097,949
1,088,054
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 19 -
7
Support costs allocated to activities
2025
2024
£
£
Professional fees
31,090
29,580
Admin costs
26,799
33,899
Sundry costs
7,614
2,828
Provision movements
-
(8,408)
65,503
57,899
Analysed between:
Total
65,503
57,899
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit of the charity's financial statements
10,250
9,750
- for other financial services
1,600
1,500
Depreciation of owned tangible fixed assets
14,199
17,015
9
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year except for as disclosed in the related party transactions note.

 

No trustees were reimbursed for expenses during the year. (2024: None)

10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Staff on direct charitable work
22
26
Administrative staff
6
5
Total
28
31
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
10
Employees
(Continued)
- 20 -
Employment costs
2025
2024
£
£
Wages and salaries
774,047
779,005
Social security costs
67,888
55,352
Other pension costs
15,909
11,934
857,844
846,291

Redundancy and termination payments totalling £Nil (2024: £4,379) were made in the reporting period.

 

Ex-gratia payments totalling £Nil (2024: £9,552) were made in the reporting period.

The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,001 - £70,000
1
1
Remuneration of key management personnel

The remuneration of key management personnel, including employer NI and pension costs, was £139,997 (2024: £131,163)

11
Taxation

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

OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
12
Tangible fixed assets
Leasehold improvements
Assets under construction
Plant and equipment
Fixtures and fittings
Motor vehicles
Cabins
Total
£
£
£
£
£
£
£
Cost
At 1 September 2024
6,017
5,183
88,337
9,673
29,665
87,858
226,733
Additions
-
121,490
-
740
-
-
122,230
At 31 August 2025
6,017
126,673
88,337
10,413
29,665
87,858
348,963
Depreciation and impairment
At 1 September 2024
1,289
-
59,554
3,130
23,746
24,929
112,648
Depreciation charged in the year
602
-
6,853
1,460
1,529
3,755
14,199
At 31 August 2025
1,891
-
66,407
4,590
25,275
28,684
126,847
Carrying amount
At 31 August 2025
4,126
126,673
21,930
5,823
4,390
59,174
222,116
At 31 August 2024
4,728
5,183
28,783
6,543
5,919
62,929
114,085
The assets under construction additions in the year relate to expenditure on the new site, which will be operational in the 2025/6 financial year.
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
13
Fixed asset investments
Other investments
£
Cost or valuation
At 1 September 2024 & 31 August 2025
1
Carrying amount
At 31 August 2025
1
At 31 August 2024
1
2025
2024
Other investments comprise:
Notes
£
£
Investments in subsidiaries
21
1
1
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
107,311
135,597
Amounts owed by fellow group undertakings
1,983
1,983
Other debtors
16,107
6,491
Prepayments and accrued income
8,812
32,334
134,213
176,405
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
17,443
16,498
Trade creditors
5,552
4,750
Other creditors
2,673
21,508
Accruals and deferred income
157,391
51,340
183,059
94,096
16
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
15,909
11,934
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
16
Retirement benefit schemes
(Continued)
- 23 -

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 September 2024
Incoming resources
Resources expended
Transfers
At 31 August 2025
£
£
£
£
£
Harley Davidson
-
10,000
(10,000)
-
-
Gym equipment
5,861
-
(1,407)
-
4,454
Other restricted fixed assets
2,244
-
(396)
-
1,848
Landbased studies
-
1,000
(1,000)
-
-
Premises movement
-
5,000
-
-
5,000
8,105
16,000
(12,803)
-
11,302
Previous year:
At 1 September 2023
Incoming resources
Resources expended
Transfers
At 31 August 2024
£
£
£
£
£
CAMHS
13,614
25,181
(20,429)
(18,366)
-
Harley Davidson
-
10,000
(10,000)
-
-
Minibus
1,991
-
-
(1,991)
-
Garden project
754
-
-
(754)
-
Blake Morgan
1,000
-
(1,000)
-
-
Dyslexic
2,729
-
(89)
(2,640)
-
Other
215
-
-
(215)
-
Gym equipment
7,268
-
(1,407)
-
5,861
Other restricted fixed assets
-
-
(396)
2,640
2,244
27,571
35,181
(33,321)
(21,326)
8,105

CAMHS - This was funding received to pay for the wages of an employee and associated costs.

 

Harley Davidson -This was funding for workshop expenses.

 

Minibus -This was funding to pay for maintenance and fuel costs of a minibus.

OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
17
Restricted funds
(Continued)
- 24 -

Garden project - This was funding to build a garden plot

 

Blake Morgan - This was funding for the provision of education to children in the parish of Holy Trinity church, Headington Quarry

 

Dyslexic Teaching Supplies - This was funding given for the teaching supplies to support children with Dyslexia.

 

Landbased studies - This was funding given to support landbased courses offered

 

Premises movement - This was funding given to support movement to new premises

Other - This was funding given by small donors for individual projects that have been completed

 

Gym Equipment - This was gym equipment donated to the charity. The expenditure associated is the deprecation.

 

Other restricted fixed assets - This is other restricted fixed assets that have been purchased using restricted fixed asset funds. The expenditure associated is the depreciation.

18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2024
Incoming resources
Resources expended
Transfers
At 31 August 2025
£
£
£
£
£
General funds
229,147
1,249,304
(1,085,146)
-
393,305
Previous year:
At 1 September 2023
Incoming resources
Resources expended
Transfers
At 31 August 2024
£
£
£
£
£
General funds
166,116
1,096,438
(1,054,733)
21,326
229,147
OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 25 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 August 2025:
Tangible assets
215,814
6,302
222,116
Investments
1
-
1
Current assets/(liabilities)
177,490
5,000
182,490
393,305
11,302
404,607
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 August 2024:
Tangible assets
105,980
8,105
114,085
Investments
1
-
1
Current assets/(liabilities)
123,166
-
123,166
229,147
8,105
237,252
20
Related party transactions

During the year Peter Wilks, who is the father of a Trustee, was employed by the charity. He was paid at a market rate of remuneration for his role.

 

During the year Kieran Dass, who is the son of a Key Management Personnel (KMP), was employed by the charity. He was paid at a market rate of remuneration for his role.

 

During the year Nathan Price, who is the son of a KMP, was employed by the charity. He was paid at a market rate of remuneration for his role.

 

During the year Leah Dass, who is the daughter of a KMP, was employed by the charity. She was paid at a market rate of remuneration for her role.

 

During the year Ajay Dass, who is the husband of a KMP, was employed by the charity. He was paid at a market rate of remuneration for his role.

 

During the year 1 Trustee (2024: 0) donated an aggregate of £300 to the charity (2024: £0).

OXFORDSHIRE MOTOR PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 26 -
21
Subsidiaries

These financial statements are separate charity financial statements for Oxfordshire Motor Project as at 31 August 2025.

Details of the charity's subsidiaries at 31 August 2025 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
Traxse Limited
Red Barn Farm, Woodstock Road, Wolvercote, Oxford, OX2 8JR
Dormant
A
100.00
22
Cash generated from/(absorbed by) operations
2025
2024
£
£
Surplus for the year
167,355
43,565
Adjustments for:
Investment income recognised in statement of financial activities
(512)
(42)
Depreciation and impairment of tangible fixed assets
14,199
17,015
Movements in working capital:
Decrease/(increase) in debtors
42,192
(72,536)
Increase in creditors
88,963
3,391
Cash generated from/(absorbed by) operations
312,197
(8,607)
23
Analysis of changes in net funds

The charity had no material debt during the year.

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