The trustees present their annual report and financial statements for the year ended 31 December 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 charity's memorandum, the Companies Act 2006 and "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).
SEEK INVEST ACHIEVE CELEBRATE
MOWLL is a small Liverpool grown organisation dedicated to the rights and social inclusion of people with disabilities, enduring mental health challenges and dementia. Our mission is to provide the best person-focused service to ensure individuals develop socially, personally and professionally.
This reporting year has reminded us of something profoundly simple: when people come together with compassion, dedication and purpose, extraordinary change becomes possible. There are so many wonderful and exciting highlights to share with you, including individuals moving on in their life and learning, university students going the extra mile whilst on placement with us, the production of our new hate crime film, our successful podcasts, and awe-inspiring social evenings!
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
1. Services MOWLL provided in 2025:
We provided social care services for sixty-eight adults who have a diverse range of needs including different learning abilities, mental health conditions, mobility challenges and dementia. We offered both structured day opportunities and individualised community support. To ensure beneficiaries could move on with their life or learning, we strengthened our collaboration with local organisations including Greenbank Sports Academy, Activity Hub, Steady Chefs and YARS (Young Adults Respite Service). We also engaged beneficiaries in bespoke projects and social evenings.
Day Opportunities
Our programmes have included photography, exploring the Tom Murphy sculptures trail around Liverpool, walking for health, yoga & meditation, cycling, arts & crafts, boxing and identifying work placements.
Local community organisations and businesses have continued to help us further enhance our delivery programme.
Mount Carmel Parish Centre continues to open its doors each week for our groups to participate in their Wednesday afternoon bingo! We have been included in their bi-monthly socials to Wales and evening socials.
Park Road Leisure Centre continues to provide us with personal trainers and private use of their gym.
Following the closure of The Belve we were pleased to offer space in Toxteth Town Hall to our friend Courtney, professional boxer who continues to support us through offering free sessions to help our groups focus on their fitness and teamwork.
Knowsley Disability Concern (KDC) and with the support of tutor Jo Talbot, we delivered four weeks of hate crime awareness and two weeks of introductory British Sign Language.
With thanks to local creative arts facilitator Barry Sarwar, he has volunteered his time to support our group members with collage, landscape and fine-art canvas projects. Their work will feature in our Summer 2026 creative arts exhibition.
Community Support
We have again this reporting year seen an increase for individuals needing personalised support to access their local community and facilities. Ages of those we supported ranged from 18 to 91 years. Our community support workers provided a range of services including assistance with arranging and supporting to attend medical appointments, organising holiday trips abroad, arranging for utility and social housing providers to make repairs, assisting with mail and filling out benefit forms, general shopping and arranging and accompanying social events. One of the most rewarding aspects of community support is to be the listener of lifetime recollections and relationships.
One success highlight for this reporting year is Daniel. He is a young man in his 20’s who has been part of the initial Transition through MOWLL benefitting from podcast training on a weekly basis. We asked him to share his thoughts about being part of the project – particularly the podcasting activities.
Daniel has grown in confidence participating in this project and has shown his talents and skills in writing, presenting and good teamwork. He and other participants have progressed in their willingness to learn and have been committed and engaged with the project. Daniel has really contributed his thoughts and in the choice of topics that are meaningful to him.
What have you learnt so far?
“I have learnt how to set up microphones.
I have learnt how to get answers you want from people.
I have learnt how to talk about things that matter and how to run a podcast session.”
What is your favourite aspect of the project – the podcasting specifically?
“The whole atmosphere is very businesslike and professional.
Total income for the year amounted to £409,370 (2024: £404,295). Total expenditure amounted to £453,684 (2024: £407,367). Overall, this has resulted in a deficit for the year of £44,314 (2024: deficit £3,072). This resulted in unrestricted funds of £252,624 (2024: £299,700) and restricted funds of £50,063 (2024: £47,301) at the year end.
It is the policy of the charity 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 charity’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.
The charity is a registered charity and company limited by guarantee and has no share capital. The charitable company is governed by its Memorandum and Articles of Association. The charity number 1129772 has been registered since 21 May 2009.
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:
Trustees' recruitment is performed through business networks and advertising. When appointing trustees the charity seeks to obtain the relevant skills and expertise necessary for the achievement of its charitable aims.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Moving on with Life & Learning Ltd 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.
I report to the trustees on my examination of the financial statements of Moving on with Life & Learning Ltd (the charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the charity 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 charity’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.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
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
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).
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Moving on with Life & Learning Ltd is a company limited by guarantee and a registered charity in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on the contents page of these financial statements. The nature of the charity’s operations and principal activities are set out in the Trustees’ Report on page 1.
The financial statements have been prepared in accordance with the charity'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 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. The principal accounting policies adopted are set out below.
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.
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.
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.
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. It is categorised under the following headings:
* Cost of raising funds
* Expenditure on charitable activities
* Other expenditure represents those items not falling into the categories above.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the charity’s registered office. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises costs and overheads have been allocated on the basis of staff numbers.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
The analysis of these costs is included in note 6.
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:
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.
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).
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.
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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The chief executive who is a trustee received remuneration during the year of £53,726 (2024: £45,902).
One trustee was reimbursed travel expenses of £211 (2024: £258).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
Deferred income was in relation to a grant received from Rathbones in December 2025 where the related podcast project was developed during 2026.
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.
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.
Health Education NHS England This fund is allocated as fees received for students on placement at MOWLL. We welcome students from John Moores, Edge Hill and Liverpool Universities on their bespoke or elective placements.
School Of Medicine Thanks to funding the placement fees MOWLL were able to purchase updated accessible technology to use within different projects.
CCG Engagement This funding provided opportunities to measure beneficiaries’ health and wellbeing, set targets and provide opportunities for individuals to get involved in sport related and wellbeing activities. Information and data was collected for CCG research.
LCVS Funding to enhance kitchen space and install a commercial cooker at John Archer Hall and for the Employable You Project.
Tesco Funding for generic projects at MOWLL including sport and exercise sessions.
HM LCC COP This is Court of Protection funding allocated to MOWLL for one of the beneficiaries we support.
VO LCC COP This is Court of Protection funding allocated to MOWLL for one of the beneficiaries we support.
NHS Wirral CCG The Cheshire and Merseyside Transforming Care Partnership is a collaborative proposal to deliver additional community support in Liverpool. MOWLL was awarded funding to deliver a year long series of accessible, culturally appropriate and inclusive events for adults with learning disabilities and mental health concerns, thereby providing individuals with opportunities to reconnect to the larger community after COVID.
Investec Wealth and Management Investec have been long term corporate sponsors of MOWLL. This funding gave us the opportunity to purchase equipment for our group activities.
R Lamont COP This is Court of Protection funding allocated to MOWLL for one of the beneficiaries we support, who is at risk of financial abuse.
Secured Limited Secured Limited provided a donation to fund monthly evening social activities.
Rathbones This is funding for a podcast project for younger adults.
Community Cash Back This funding was allocated to new computer equipment and hate crime awareness workshops and filming sessions.
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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.
During the year the charity entered into the following transactions with related parties:
Fees totalling £4,987 for audit, bookkeeping and other services were payable to Mitchell Charlesworth, an audit firm of which Paul Durrance, trustee of the charity, is an employee (2024: £5,472).