Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 No description of principal activity true 1 January 2025 31 December 2025 31 December 2025 07315280 Mr Ian Bury Mrs Norma Shadlock Mr Nathan Shepherd Mr Stephen Shepherd Mrs Rachel Topham 1138523 false false false false false false Schools Other Woodlea Running Costs Woodlea Development Computer, software and office equipment Materials, printing and related costs Travel and subsistence Staff costs true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07315280 2024-12-31 07315280 2025-12-31 07315280 2025-01-01 2025-12-31 07315280 frs-core:FurnitureFittings 2025-12-31 07315280 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07315280 frs-core:FurnitureFittings 2024-12-31 07315280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 07315280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07315280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07315280 frs-char:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 07315280 frs-bus:FullAccounts 2025-01-01 2025-12-31 07315280 frs-bus:MediumEntities 2025-01-01 2025-12-31 07315280 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07315280 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07315280 frs-char:TotalUnrestrictedFunds 2024-12-31 07315280 frs-char:TotalUnrestrictedFunds 2025-12-31 07315280 frs-char:TotalUnrestrictedFunds 2025-01-01 2025-12-31 07315280 frs-char:TotalRestrictedIncomeFunds 2024-12-31 07315280 frs-char:TotalRestrictedIncomeFunds 2025-12-31 07315280 frs-char:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 07315280 frs-char:UnrestrictedFundsGeneral 2024-12-31 07315280 frs-char:UnrestrictedFundsGeneral 2025-01-01 2025-12-31 07315280 frs-char:UnrestrictedFundsGeneral 2025-12-31 07315280 frs-char:IndependentExaminationCharity 2025-01-01 2025-12-31 07315280 frs-char:FundraisingEvents 2025-01-01 2025-12-31 07315280 frs-countries:EnglandWales 2025-01-01 2025-12-31 07315280 frs-char:Trustee1 2025-01-01 2025-12-31 07315280 frs-char:Trustee2 2025-01-01 2025-12-31 07315280 frs-char:Trustee3 2025-01-01 2025-12-31 07315280 frs-char:Trustee4 2025-01-01 2025-12-31 07315280 frs-char:Trustee5 2025-01-01 2025-12-31 07315280 frs-char:Activity1 2025-01-01 2025-12-31 07315280 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-01-01 2025-12-31 07315280 frs-char:Activity2 2025-01-01 2025-12-31 07315280 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2025-01-01 2025-12-31 07315280 frs-char:Activity3 2025-01-01 2025-12-31 07315280 frs-char:Activity4 2025-01-01 2025-12-31 07315280 frs-char:Activity5 2025-01-01 2025-12-31 07315280 frs-char:Activity6 2025-01-01 2025-12-31 07315280 frs-char:Activity7 2025-01-01 2025-12-31 07315280 frs-char:Activity8 2025-01-01 2025-12-31 07315280 2023-12-31 07315280 2024-12-31 07315280 2024-01-01 2024-12-31 07315280 frs-core:CurrentFinancialInstruments 2024-12-31 07315280 frs-char:TotalUnrestrictedFunds 2023-12-31 07315280 frs-char:TotalUnrestrictedFunds 2024-12-31 07315280 frs-char:TotalUnrestrictedFunds 2024-01-01 2024-12-31 07315280 frs-char:TotalRestrictedIncomeFunds 2023-12-31 07315280 frs-char:TotalRestrictedIncomeFunds 2024-12-31 07315280 frs-char:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 07315280 frs-char:UnrestrictedFundsGeneral 2023-12-31 07315280 frs-char:UnrestrictedFundsGeneral 2024-01-01 2024-12-31 07315280 frs-char:UnrestrictedFundsGeneral 2024-12-31 07315280 frs-char:FundraisingEvents 2024-01-01 2024-12-31 07315280 frs-char:Trustee1 2024-01-01 2024-12-31 07315280 frs-char:Activity1 2024-01-01 2024-12-31 07315280 frs-char:Activity2 2024-01-01 2024-12-31 07315280 frs-char:Activity3 2024-01-01 2024-12-31 07315280 frs-char:Activity4 2024-01-01 2024-12-31 07315280 frs-char:Activity5 2024-01-01 2024-12-31 07315280 frs-char:Activity6 2024-01-01 2024-12-31 07315280 frs-char:Activity7 2024-01-01 2024-12-31 07315280 frs-char:Activity8 2024-01-01 2024-12-31
Company registration number: 07315280
Charity registration number: 1138523
Vision (Rossendale)
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Lumb Accountancy Services Limited
Chartered Certified Accountants
New Hall Hey Business Centre
New Hall Hey Road
Rawtenstall
Lancashire
BB4 6HL
Vision (Rossendale)
Contents
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities (including Income and Expenditure Account) 4
Comparative Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—13
Page 1
Vision (Rossendale)
Reference and Administrative Details
For The Year Ended 31 December 2025
Reference and Administrative Details
Trustees
Mr Ian Bury
Mrs Norma Shadlock
Mr Nathan Shepherd
Mr Stephen Shepherd
Mrs Rachel Topham (appointed 27/06/2025)
Charity Number 1138523
Company Number 07315280
Registered Office Woodlea Mission
Tenterfield Street
Rossendale
Lancashire
BB4 7BA
Independent Examiner Martin Urquhart FCCA
Lumb Accountancy Services Limited
Chartered Certified Accountants
New Hall Hey Business Centre
New Hall Hey Road
Rawtenstall
Lancashire
BB4 6HL
Page 1
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Vision (Rossendale)
Company No. 07315280
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
Vision (Rossendale) is a Christian charity working with young people in Rossendale. We believe that the Christian faith offers hope, freedom, and wholeness for every person, and as such we aim to:
  • present the never-changing Christian gospel message in an ever-changing youth culture, using every opportunity and all available means of communication;
  • inspire and equip young Christians to thrive in their schools, colleges, and homes;
  • build lasting, positive links with local churches and others who share our vision and aims.
 The charities objectives are to advance the Christian religion amongst young people mainly but not exclusively of secondary school age, first and foremost in Rossendale (Lancashire) by all means including such religious and other charitable activities as the trustees may decide, in accordance with the statement of faith.
Public Benefit
Vision (Rossendale) meets the Charity Commission’s public benefit requirement under the categories of general charitable purposes, the advancement of education and training through structured programmes, and the advancement of religious understanding and engagement.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Norma Shadlock
Trustee
21 September 2026
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Vision (Rossendale)
Independent Examiner's Report to the Trustees of Vision (Rossendale)
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Vision (Rossendale)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Martin Urquhart FCCA
21 September 2026
Lumb Accountancy Services Limited
Chartered Certified Accountants
New Hall Hey Business Centre
New Hall Hey Road
Rawtenstall
Lancashire
BB4 6HL
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Page 4
Vision (Rossendale)
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Restricted funds Total funds Total funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 40,121 2,715 42,836 52,671
Charitable activities 4 21,323 - 21,323 21,716
Other trading activities 5 - - - 1,325
Investments 6 73 - 73 -
61,517 2,715 64,232 75,712
EXPENDITURE ON:
Charitable activities 9 (75,304 ) (4,359 ) (79,663 ) (76,955 )
NET EXPENDITURE (13,787 ) (1,644 ) (15,431 ) (1,243 )
Transfers between funds 17 (3,195 ) 3,195 - -
NET MOVEMENT IN FUNDS (16,982 ) 1,551 (15,431 ) (1,243 )
RECONCILIATION OF FUNDS:
Total funds brought forward 254,550 518 255,068 256,311
TOTAL FUNDS CARRIED FORWARD 17 237,568 2,069 239,637 255,068
The notes on pages 7 to 13 form part of these financial statements.
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Vision (Rossendale)
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)
2024
Unrestricted funds Restricted funds Total funds
Notes £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 47,671 5,000 52,671
Charitable activities 4 21,716 - 21,716
Other trading activities 5 1,325 - 1,325
70,712 5,000 75,712
EXPENDITURE ON:
Charitable activities 9 (76,955 ) - (76,955 )
NET EXPENDITURE (6,243 ) 5,000 (1,243 )
Transfers between funds 17 4,482 (4,482 ) -
NET MOVEMENT IN FUNDS (1,761 ) 518 (1,243 )
RECONCILIATION OF FUNDS:
Total funds brought forward 256,311 - 256,311
TOTAL FUNDS CARRIED FORWARD 17 254,550 518 255,068
The notes on pages 7 to 13 form part of these financial statements.
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Page 6
Vision (Rossendale)
Balance Sheet
As At 31 December 2025
Balance Sheet
2025 2024
Unrestricted funds Restricted funds Total funds Total funds
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 13 220,255 - 220,255 226,743
220,255 - 220,255 226,743
CURRENT ASSETS
Debtors 14 - - - 9,283
Cash at bank and in hand 18,652 2,069 20,721 19,917
18,652 2,069 20,721 29,200
Creditors: Amounts Falling Due Within One Year 15 (1,339 ) - (1,339 ) (875 )
NET CURRENT ASSETS (LIABILITIES) 17,313 2,069 19,382 28,325
TOTAL ASSETS LESS CURRENT LIABILITIES 237,568 2,069 239,637 255,068
NET ASSETS 237,568 2,069 239,637 255,068
FUNDS OF THE CHARITY
Restricted Funds 2,069 518
Unrestricted Funds 237,568 254,550
TOTAL FUNDS 17 239,637 255,068
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs Norma Shadlock
Trustee
21 September 2026
The notes on pages 7 to 13 form part of these financial statements.
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Vision (Rossendale)
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Vision (Rossendale) is a company limited by guarantee, incorporated in England & Wales, registered number 07315280 and registered charity number 1138523 . The registered office is Woodlea Mission, Tenterfield Street, Rossendale, Lancashire, BB4 7BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Voluntary income including donations, legacies and grants receivable are accounted for when there is entitlement to the funds.  This income is only deferred when the grant or donation is specified for a future accounting period or the donor has imposed conditions which must be met before the charity has entitlement. 
Income from activities for generating funds is recognised as earned under normal accounting trading practice. 
Investment income is recognised on a receivable basis. 
Charitable activities income is recognised as earned. This income is deferred when admission fees and similar income is received in advance of the related performance. 
2.3. Resources Expended
Expenditure is recognised when a liability is incurred. 
Charitable activities expenditure includes the costs associated with staging performances and related activities and includes the direct costs and the support costs relating to these activities. 
Governance costs are those costs associated with meeting the constitutional and statutory requirements of the charity, which comprises the accounts, audit and legal fees. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line basis
Fixtures & Fittings 25% reducing balance basis
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Government Grant
Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the statement of financial activities over the useful life of the asset concerned.
All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.
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Vision (Rossendale)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Income from Donations and Legacies
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Donations and gifts:
Donations from individuals 7,145 - 7,145 7,102
Donations from organisations 3,600 - 3,600 775
Committed (regular) giving 21,754 - 21,754 31,460
Gift aid 7,622 - 7,622 8,334
Grants:
Grants - 2,000 2,000 5,000
Government Grants - 715 715 -
40,121 2,715 42,836 52,671
4. Income from Charitable Activities
2025 2024
Unrestricted funds £ Total funds £
Schools 20,623 21,716
Other 700 -
21,323 21,716
5. Income from Other Trading Activities
2025 2024
Unrestricted funds Total funds
£ £
Fundraising events - 1,325
6. Investment Income
2025 2024
Unrestricted Total
funds funds
£ £
Bank interest receivable 73 -
7. Government Grants
Government grants recognised in the accounts were as follows: 
2025 2024
£ £
Lancashire County Council 715 -
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Vision (Rossendale)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 6,488 5,585
Gain/Loss on disposal of tangible fixed assets (47) -
9. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 10 ) 		Total
£ £ £
Other - 5,820 5,820
Woodlea Running Costs 1,054 3,536 4,590
Woodlea Development - 10,661 10,661
Computer, software and office equipment - 1,064 1,064
Materials, printing and related costs 984 2,398 3,382
Travel and subsistence - 643 643
Staff costs 20,388 33,115 53,503
22,426 57,237 79,663
2024
Activities undertaken directly Support costs
(see note 10 ) 		Total
£ £ £
Other - 5,617 5,617
Woodlea Running Costs 1,457 3,806 5,263
Woodlea Development - 7,545 7,545
Computer, software and office equipment - 1,244 1,244
Materials, printing and related costs - 1,058 1,058
Travel and subsistence - 1,304 1,304
Staff costs 21,719 33,205 54,924
23,176 53,779 76,955
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Vision (Rossendale)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Support Costs
Other Woodlea Running Costs Woodlea Development Computer, software and office equipment Materials, printing and related costs
£ £ £ £ £
Employee costs - - - - -
Premises expenses - 2,478 - - -
General administration 5,820 1,105 4,173 1,064 2,398
Depreciation - (47) 6,488 - -
5,820 3,536 10,661 1,064 2,398
2025
Travel and subsistence Staff costs Total
£ £ £
Employee costs - 33,115 33,115
Premises expenses - - 2,478
General administration 643 - 15,203
Depreciation - - 6,441
643 33,115 57,237
Other Woodlea Running Costs Woodlea Development Computer, software and office equipment Materials, printing and related costs
£ £ £ £ £
Employee costs - - - - -
Premises expenses - 3,203 - - -
General administration 5,617 603 1,960 1,244 1,058
Depreciation - - 5,585 - -
5,617 3,806 7,545 1,244 1,058
2024
Travel and subsistence Staff costs Total
£ £ £
Employee costs - 33,205 33,205
Premises expenses - - 3,203
General administration 1,304 - 11,786
Depreciation - - 5,585
1,304 33,205 53,779
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Vision (Rossendale)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Staff Costs
Staff costs were as follows:
2025 2024
£ £
Wages and salaries 32,498 32,441
Other pension costs 617 764
33,115 33,205
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
12. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
1 1
13. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 275,970 34,016 309,986
As at 31 December 2025 275,970 34,016 309,986
Depreciation
As at 1 January 2025 53,104 30,139 83,243
Provided during the period 5,519 969 6,488
As at 31 December 2025 58,623 31,108 89,731
Net Book Value
As at 31 December 2025 217,347 2,908 220,255
As at 1 January 2025 222,866 3,877 226,743
14. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 9,111
Other debtors - 172
- 9,283
15. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 152 107
Taxation and social security 539 -
Accruals and deferred income 648 768
1,339 875
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Vision (Rossendale)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
16. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £617 (2024: £764).
At the balance sheet date contributions of £152 (2024: £107) were due to the fund and are included in creditors.
17. Movement in Funds
As at 1 January 2025 Income Expenditure Transfers As at 31 December 2025
£ £ £ £ £
Unrestricted funds
General:
General unrestricted fund 254,550 61,517 (75,304 ) (3,195 ) 237,568
Restricted funds
Restricted fund 518 2,715 (4,359 ) 3,195 2,069
Total funds 255,068 64,232 (79,663 ) - 239,637
As at 1 January 2024 Income Expenditure Transfers As at 31 December 2024
£ £ £ £ £
Unrestricted funds
General:
General unrestricted fund 256,311 70,712 (76,955 ) 4,482 254,550
Restricted funds
Restricted fund - 5,000 - (4,482 ) 518
Total funds 256,311 75,712 (76,955 ) - 255,068
18. Transactions with Trustees
The following trustees have been paid remuneration or have received other benefits from the charity or related entity:
Name of trustee Legal authority Remuneration Pension Contributions 2025 Total
£ £ £
Mr Nathan Shepherd Other legal authority 31,583 600 32,183
During the previous year the following trustees have been paid remuneration or have received other benefits from the charity or a related entity:
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Vision (Rossendale)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Name of trustee Legal authority Remuneration Pension Contributions 2024 Total
£ £ £
Mr Nathan Shepherd Other legal authority 31,701 764 32,465
No trustee expenses have been incurred.
19. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
20. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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