Charity registration number 1124647 (England and Wales)
Company registration number 06239250
THE WIGGLY WORM LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
THE WIGGLY WORM LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
H Andrews
Mr N J Howells
A K Koeltgen
J Price
Mrs M J Steele
Mr M K E Barlow
(Appointed 14 July 2025)
A Hirota
(Appointed 14 August 2025)
R E C Thompson
(Appointed 25 June 2025)
Charity number (England and Wales)
1124647
Company number
06239250
Registered office
52 Westgate Street
Gloucester
Gloucestershire
GL1 2NF
Independent examiner
Xeinadin South Wales & West Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT
Bankers
Lloyds Bank Stroud
Lloyds Bank
12 Rowcroft
Stroud
Gloucestershire
England
GL5 3AZ
THE WIGGLY WORM LIMITED
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5 - 6
Balance sheet
7
Notes to the financial statements
8 - 13
THE WIGGLY WORM LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 October 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

Objectives and activities

The objectives of the company are to advance the education of the public in the subject of cooking and food skills to promote awareness and education into sound nutrition and in doing so, promoting public health.

Activities

- The provision of learning opportunities and training, with the emphasis on the acquisition of practical skills.

- The general promotion of the knowledge of sound nutrition and culinary skills in the community.

- Fundraising and publicity to support the above activities.

Achievements and performance
Significant activities and achievements against objectives

WIGGLY CHARITY ACHIEVEMENT AND PERFORMANCE 2024/25

 

On behalf of the Board of Trustees, I am pleased to present our impact report for the year November 2024 to October 2025. Building on our growth during 2023/24, over the past 12 months, Wiggly has continued to expand its reach across Gloucestershire through cookery and meal programmes for some of the most marginalised people in our communities, reducing isolation, improving wellbeing and equipping participants with kitchen skills and confidence.

 

Our impact in numbers 2024/25

 

Our top-line delivery data grew in all categories, and shows the scale and depth of Wiggly’s impact this year:

 

These figures sit behind so many individual journeys of learning, change and connections. Our small team has worked with children as young as four and people in their 80s. We have reached young adults struggling with employment, veterans at risk of homelessness, adults with a learning disability, families living on low incomes, carers seeking respite from their responsibilities, widowers cooking for themselves for the first time and many more besides. It is impossible to categorise the variety of people and challenges that come into our kitchens, but the common theme is one of people seeking social connection, confidence-building and nutritional knowledge to live independent, healthy lives.

THE WIGGLY WORM LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -

Growing demand and programme delivery

 

This year, we have expanded our programme of cookery courses and community lunches, adapting them to individual needs, dietary requirements and learning styles.

Our diverse cookery education and food programme has included:

In addition to building foundational cookery skills, our courses focus on boosting participants’ confidence and wellbeing and reducing social isolation and anxiety. Feedback from participants and partners continues to shape our programmes, helping us to refine session content, accessibility and support.

 

Enhancing organisational capacity

 

As a Board, we have invested in strengthening our team and governance this year, in line with growing demand for Wiggly services. In September, we recruited a second Community Chef and in October, we further enhanced the team with the addition of a part time Business Operations Coordinator to manage our participant enrolment and evaluation processes. Staffing throughout the year also benefited from ad hoc course delivery by an experienced freelance Cook Educator.

We have also made three new appointments to the Board this year; Michael Barlow, Executive Head of Food and Beverage at the Cheltenham Trust, Roseann Thompson, Community Engagement Manager at Katherine House Hospice, and Ayako Hirota, Social Impact Entrepreneur. The three new Trustees bring a diversity of skills and expertise to help Wiggly achieve financial sustainability and will play a key role in shaping our long term strategy.

 

Funding and financial progress

 

2024/25 marked another step change in our fundraising capability and income generation. We diversified income through grants and commissioned courses. We received much-needed core funding from both Garfield Weston Foundation and Notgrove Trust, enabling us to strengthen our operational team. Project funding was forthcoming from NHS ICB, Gloucestershire Community Foundation and Barnwood Trust. Creed Foodservice, ProCook Gloucester, Follow the Flow Cookery Books and We Are Project Grow CIC have continued to support us with much valued donations in kind which we have been pleased to share with the wider community. Our diverse income sources have enabled Wiggly to weather the continued pressure on unrestricted reserves. The Board remains committed to building a resilient funding mix and to diversifying our sources of funding further.

 

Looking ahead to 2025/26

 

Demand for Wiggly’s services is expected to remain high but our new team structure will enable us to meet delivery demand and continue to support our many positive partnerships. Our intent is to consolidate our existing team and to reinforce our positive partnerships across Gloucestershire, with local authorities, schools, health services and the voluntary sector, to ensure Wiggly’s programmes reach those most in need.

We are also looking forward to piloting some new programmes for 2026:

As Chair of Trustees, I would like to extend my heartfelt thanks to our team, volunteers, partners and funders. Their dedication and generosity continue to enable Wiggly to transform lives through the power of food, fostering confidence, connection and community across Gloucestershire.

 

Hannah Andrews

Chair of Board of Trustees

THE WIGGLY WORM LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
Financial review
Reserves policy

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

Structure, governance and management

The is a company limited by guarantee, with no share capital governed by its Memorandum and Articles of association.

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

H Andrews
Mr N J Howells
A K Koeltgen
J Price
Mrs M J Steele
Mr M K E Barlow
(Appointed 14 July 2025)
A Hirota
(Appointed 14 August 2025)
R E C Thompson
(Appointed 25 June 2025)
Recruitment and appointment of trustees

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

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

H Andrews
Trustee
28 May 2026
THE WIGGLY WORM LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE WIGGLY WORM LIMITED
- 4 -

I report to the Trustees on my examination of the financial statements of The Wiggly Worm Limited (the ) for the year ended 31 October 2025.

Responsibilities and basis of report

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

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

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 that in any material respect:

1

accounting records were not kept in respect of the as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

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

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

Xeinadin South Wales & West Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT
28 May 2026
THE WIGGLY WORM LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Donations and legacies
2
27,507
-
27,507
21,789
Charitable activities
3
42,836
72,349
115,185
50,020
Investments
4
1,555
-
1,555
1,144
Total income
71,898
72,349
144,247
72,953
Expenditure on:
Raising funds
5
2,203
11,880
14,083
4,679
Charitable activities
6
40,470
57,951
98,421
98,428
Total expenditure
42,673
69,831
112,504
103,107
Net income/(expenditure) and movement in funds
29,225
2,518
31,743
(30,154)
Reconciliation of funds:
Fund balances at 1 November 2024
43,727
13,753
57,480
87,634
Fund balances at 31 October 2025
72,952
16,271
89,223
57,480

The notes on pages 8 to 13 form part of these financial statements.

THE WIGGLY WORM LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
2
21,789
-
21,789
Charitable activities
3
27,289
22,731
50,020
Investments
4
1,144
-
1,144
Total income
50,222
22,731
72,953
Expenditure on:
Raising funds
5
4,679
-
4,679
Charitable activities
6
87,835
10,593
98,428
Total expenditure
92,514
10,593
103,107
Net income/(expenditure) and movement in funds
(42,292)
12,138
(30,154)
Reconciliation of funds:
Fund balances at 1 November 2023
86,019
1,615
87,634
Fund balances at 31 October 2024
43,727
13,753
57,480
THE WIGGLY WORM LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
165
230
Current assets
Debtors
13
251
2,778
Cash at bank and in hand
91,393
57,109
91,644
59,887
Creditors: amounts falling due within one year
14
(2,586)
(2,637)
Net current assets
89,058
57,250
Total assets less current liabilities
89,223
57,480
The funds of the
Restricted income funds
16
16,271
13,753
Unrestricted funds
17
72,952
43,727
89,223
57,480

The notes on pages 8 to 13 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 October 2025.

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

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

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

The financial statements were approved by the Trustees on 28 May 2026
H Andrews
Trustee
Company registration number 06239250 (England and Wales)
THE WIGGLY WORM LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
1
Accounting policies
Charity information

The Wiggly Worm Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 52 Westgate Street, Gloucester, Gloucestershire, GL1 2NF.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". The is a Public Benefit Entity as defined by FRS 102.

 

The has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the 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 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.
1.5
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 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.

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:

Plant and equipment
25% reducing balance
Computers
33% on cost
THE WIGGLY WORM LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 9 -
1.7
Retirement benefits

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

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
4,558
21,789
Legacies
22,949
-
27,507
21,789
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Food education projects
Other income
42,836
72,349
115,185
27,289
22,731
50,020
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,555
1,144
5
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fundraising and publicity
Other fundraising costs
2,203
11,880
14,083
4,679
-
4,679
THE WIGGLY WORM LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 10 -
6
Expenditure on charitable activities
Food education projects
Food education projects
2025
2024
£
£
Direct costs
Staff costs
85,869
83,872
Depreciation and impairment
65
459
Rent, rates and water
520
406
Insurance
1,217
1,057
Telephone
429
468
Postage and stationery
550
648
Advertising
735
356
Sundries
503
451
Motor expenses
794
1,674
Bank charges
148
150
Computer cost
767
1,229
91,597
90,770
Share of support and governance costs (see note 7)
Governance
6,824
7,658
98,421
98,428
Analysis by fund
Unrestricted funds
40,470
87,835
Restricted funds
57,951
10,593
98,421
98,428
7
Support costs allocated to activities
2025
2024
£
£
Governance costs
6,824
7,658
Analysed between:
Food education projects
6,824
7,658
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
6,824
7,658
Depreciation of owned tangible fixed assets
65
459
THE WIGGLY WORM LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 11 -
9
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
4
4
Employment costs
2025
2024
£
£
Wages and salaries
83,278
79,463
Social security costs
955
2,668
Other pension costs
1,636
1,741
85,869
83,872
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

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

12
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 November 2024
5,735
4,885
10,620
At 31 October 2025
5,735
4,885
10,620
Depreciation and impairment
At 1 November 2024
5,516
4,874
10,390
Depreciation charged in the year
54
11
65
At 31 October 2025
5,570
4,885
10,455
Carrying amount
At 31 October 2025
165
-
165
At 31 October 2024
219
11
230
THE WIGGLY WORM LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 12 -
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
251
2,778
14
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
62
462
Other creditors
784
543
Accruals and deferred income
1,740
1,632
2,586
2,637
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,636
1,741

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

16
Restricted funds

Food education project income is restricted to specific projects which promote the objectives and aims of the company. Once a project is completed any remaining funds are transferred from restricted funds to the unrestricted funds as agreed by the donor.

At 1 November 2024
Incoming resources
Resources expended
At 31 October 2025
£
£
£
£
-
-
-
-
Food education projects
13,753
72,349
(69,831)
16,271
13,753
72,349
(69,831)
16,271
Previous year:
At 1 November 2023
Incoming resources
Resources expended
At 31 October 2024
£
£
£
£
Food education projects
1,615
22,731
(10,593)
13,753
THE WIGGLY WORM LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 13 -
17
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 November 2024
Incoming resources
Resources expended
At 31 October 2025
£
£
£
£
General funds
43,727
71,898
(42,673)
72,952
Previous year:
At 1 November 2023
Incoming resources
Resources expended
At 31 October 2024
£
£
£
£
General funds
86,019
50,222
(92,514)
43,727
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 October 2025:
Tangible assets
165
-
165
Current assets/(liabilities)
72,787
16,271
89,058
72,952
16,271
89,223
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 October 2024:
Tangible assets
230
-
230
Current assets/(liabilities)
43,497
13,753
57,250
43,727
13,753
57,480
19
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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