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← The Move Partnership

2025-03-31-accounts

The MOVE Partnership

Charity No. 1062307

Company No. 03260153

Trustees' Report and Unaudited Accounts

31 March 2025

The MOVE Partnership Contents

Pages
Trustees' Annual Report 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Summary Income and Expenditure Account 11
Balance Sheet 12
Statement of Cash flows 13
Notes to the Accounts 14 to 20
Detailed Statement of Financial Activities 21 to 22

Page 1

The MOVE Partnership Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 03260153

Charity No. 1062307

Registered Office

1 The Mews Little Brunswick Street Huddersfield HD1 5JL

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

P. Barnes S.R. Bradbury L. Huddleston N. Lowry

R. Morris-Denholm

S. Williams W.A. Wright

Accountants

Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield HD1 5JL

CHAIRS WELCOME FROM LOUISE HUDDLESTON

Firstly, we would like to acknowledge Simon Williams who has stepped down as our Chair of Trustees and thank him for his dedication to MOVE over the years. We would like to recognise the hard work and dedication of our small but mighty team, who have continued to grow the charity extending our reach to 170 schools, as well as continuing to enhance support and build further resources to support our schools and families accessing The MOVE Programme. This year we were also able to offer some international Trainer Training to a school in Denmark, which was a fantastic opportunity to continue to grow our international footprint. We learnt a lot from our Danish colleagues and hope to continue to build relationships with schools across Europe. We would also like to welcome our new Associate Trainers, who play a vital role in helping us to deliver quality training and support to our new schools. We are looking forward to continuing to work with our new and existing Associate Trainers and thank them for their dedication to our charity.

Page 2

The MOVE Partnership Trustees Annual Report

The organisation has worked hard this year to develop and improve our social media presence in the hope to continue to spread MOVE awareness. We would like to thank those who have supported us through fundraising and donations this year, particular thanks to Team Blue. Their generous donations help us to continue building our training resources, and family support offers for our MOVE settings and their families.

Below we share significant highlights from 2024/25, and we look forward to building on these successes in the coming year, enabling even more disabled children and young people to gain independent movement through the MOVE Programme.

OBJECTS OF THE CHARITY

The objects of The MOVE Partnership, as set out in the Memorandum of Association, are to promote the welfare, support, and inclusion in society of disabled people through the delivery of the MOVE Programme.

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

STRUCTURE AND GOVERNANCE

Legal Status

The MOVE Partnership is a registered charity and is a company limited by guarantee. It is licensed by the Secretary of State to omit "Limited" from its name. The instruments governing the charity are the Memorandum and Articles of Association.

A Board of Trustees govern the charity collectively referred to the as The Trustees. The Board of Trustees comprises a mixture of individuals with specific skills that will support objects of the charity.

Board Meetings

The trustees meet regularly throughout the year to effectively discharge its duties. During 2024/25 the Trustees met 5 times across April 2024- March 2025.

Appointment and recruitment of Trustees

New Trustees are recruited and inducted, by recommendation to, or recommendation from the existing Trustees or through external recruitment. Applicants are considered by the Board at one of its meetings in the context of any skill gaps. The aim is to maintain a balance of expertise that is relevant to the work or in contextual areas in which the charity operates.

RESERVES POLICY

The organisation's reserves policy is agile and is adapted where necessary to reflect any relevant internal and external changes. As The Move Partnership continues to grow, the Trustee Board shall seek to retain a minimum of 6 months running costs to ensure the stability of the charity, but not to hold an excessive level to ensure surpluses are reinvested into its development. Should unrestricted reserves drop below six months of core operating costs then a review should be undertaken, and contingency measures implemented if necessary.

Page 3

The MOVE Partnership Trustees Annual Report

RISK MANAGEMENT

Trustees periodically consider the risks to the Charity. Trustees are accountable for ensuring both threats and opportunities are managed appropriately. The following list provides an overview of MOVE’s principal risks at the end March 2025. The list is not exhaustive or set out in order of priority and is continually subject to change.

• Legal Reputation – It is essential to maintain our legal, financial and operational structure. Without this there is a risk of reputational implications, lack of identity and overall non-adherence to operational requirements.

• Governance Compliance – Trustees are aware of and have responsibility for submitting regulatory documents in line with requirements. If The Move Partnership were to fail in achieving this in a timely manner, this could impact on future engagement and relationships with key stakeholders.

• Financial – The Move Partnership’s income is predominantly received through our training offer and membership pathway. Our main stakeholder using the programme is Special Educational Need settings, as their budgets fluctuate, this is a risk The Move Partnership must work with. From an expenditure perspective, the cost of resources has been steadily increasing over the last 3 years. It is essential that we regularly review cost of our services and resources.

• Governance – The Move Partnership must ensure it has a trustee board with mixed experience and knowledge of the public, private and third sector to provide effective governance with up-to-date knowledge and understanding. The sharing of this good practice enables The Move Partnership to be a successful and sustainable non-profit organisation. A clear strategy is also in place, created with the staff team and Trustee Board. Board meetings have a strategic focus, and performance is assessed against strategic goals.

• Operational Requirements – As the number of settings using The MOVE core Programme increases, it is important that the charity continues to run successfully. The Move Partnership is currently made up of 4 employed staff in addition to a Trustee Board. Long-term strategic planning is essential to secure effective running of the services provided.

• Trustee Structure – Across the year the Charity Manager and Trustee Board reviewed the current Trustee board and carried out a Skill Matrix review which has helped shape the strategy moving forward. It is imperative that we continue to have a robust, rich and varied board.

STRATEGIC REPORT

Background

The Move Partnership’s vision is for every disabled young person to have choice and opportunities by learning independent movement. Our mission is to enable disabled young people to gain independent mobility using the MOVE Programme, an activity-based programme that improves sitting, standing and walking skills. The MOVE Programme is used in all aspects of an individual’s life, throughout their whole day, by the support network of people that live and work with them.

Page 4

The MOVE Partnership Trustees Annual Report

The MOVE Programme is centred around the MOVE ethos of a ‘can do’ approach, where everyone around the individual dares to dream and work on ambitious goals set by the child and their family. Our programme is used collaboratively by Special Schools, Therapy teams and families to teach disabled children mobility skills that will increase their functional independence, resulting in an improved quality of life. Across 24/2025 we began to introduce the MOVE Programme into a small cohort of Mainstream and College settings. This has enabled more children and young people to be provided with a holistic approach to developing their movement opportunities. It is extremely apparent that in the current educational climate across the UK that Special Educational Need settings are at full capacity. This has resulted in mainstream settings being required to review their SEND offers; therefore, it is important as a charity that we review our stakeholder engagement at the same time to ensure our support can remain available and meet the changing needs of education settings.

We support children and young people up to the age of 25 with a wide range of complex physical disabilities and health conditions. This includes children who have not yet developed or have lost the physical skills necessary to sit independently, bear weight on their feet or take steps. We estimate that there are approximately 165,000 pupils across the UK in special schools alone who could benefit from the MOVE Programme. Approximately 8% of pupils with SEND have either a physical or PMLD (Profound Multiple Learning Disability) need. This works out as 136,000 pupils in England, 20723 in Scotland, and 8400 in Wales. This is reflective of pupils with SEN support and/or an Education, Health Care Plan, therefore this figure could potentially be much higher.

In the 2024/25 financial year, there were approximately 1700 children on the MOVE Programme from almost 170 settings across the UK, with this number growing every month. This is a significant increase compared to 2022, where MOVE was supporting approximately 1450 children. In the last 5 years MOVE has continued to steadily grow with a regular uptake of settings. In addition to the main MOVE Programme, MOVE Europe was also able to launch its new offer , Mini MOVE. This is designed to support children in the Early Years and Mainstream sector and is in its pilot stage, being trialled in Early Years settings within the Aneurin Bevan University Health Board Children’s Physio team. At the end of the financial year in March 2025 there were approximately 25 young children on the pilot programme, all showing development in their physical skills. We look forward to the potential of this programme developing over the next 3 years.

Every child on the MOVE Programme has their own individual experience. They focus on goals that are relevant to them and what they wish to achieve. It is because of this individualised approach that children on the programme make meaningful progress, and their families often experience life changing outcomes such as Nevaeh in the case study below:

Case study from one of our Gold Quality Mark settings in Liverpool.

Nevaeh has Cerebral Palsy (Gross Motor 5 Classification) and Epilepsy. Her MOVE journey started in 2022 where the school focused on working on Nevaeh’s head control, being fully supported with equipment at the head, chest, trunk, laterals and feet. As the school year went on Nevaeh showed determination and physical strength, working on her core strength being able to sit on uneven surfaces such as an exercise ball with support now coming from her trunk and hips, gradually reducing to just hip support.

The team at Nevaeh’s school took every opportunity to support Nevaeh in practicing these newfound skills in a range of environments. By the end of 2023 into 2024 Nevaeh was able to independently move her head whilst, practicing weight baring control of her arms. This allowed Nevaeh to explore new positions and begin to push herself up into an upright sitting position without the help of others.

Through the school and family providing Nevaeh with rich and varied experiences by Christmas Nevaeh was able to sit with minimal support and access places such as the paddling pool with her peers. The team around Nevaeh would support with positioning and find big motivators to keep Naveah trying these newfound skills of hers!

Page 5

The MOVE Partnership Trustees Annual Report

By the end of 2024, Nevaeh had gone from not being able to hold her head up without being fully supported to going horse riding as part of her learning day with minimal support! This is a fantastic achievement and incredible to see Nevaeh beaming smile throughout her whole MOVE journey. Every milestone Nevaeh achieves is a magical moment and through a committed family and school alongside her own independent determination, Nevaeh has new lifelong skills as she can now transfer from sitting in a pool with her peers, to sitting on a horse, riding around a paddock. This is what MOVE is all about, making the everyday wonderful and meaningful to the individual.

Parent feedback from the school summarises that: ‘The MOVE Programme has enabled my child to progress to a level that until now we were told she would never achieve. It is amazing to see her self-esteem and confidence continue to grow.’

Strategic Overview

For the financial year of 24/25 it was agreed by the Trustee board and MOVE Team to have a year of maintaining the charity and its objectives. With staff changes and adjusting to becoming a fully stand-alone charity, it was deemed sensible to remain consistent with our MOVE offer under the following principles:

Strong Team

One of our key strategic focuses remained on developing a strong internal staff team, with the capacity to provide increased support and services to our member organisations. This is underpinned by efficient internal systems and is supported by an effective, diverse trustee board and a talented Associate Trainer network.

• This year we focussed on maintaining and developing the knowledge and experience of our current MOVE Team. We welcomed a Programme Coordinator to support development of the MOVE Programme in the North of the UK. No changes to staffing have taken place this year.

• Our Trustee team has remained a rich and varied cohort with expertise across operational, fundraising, finance, education, legal and governance. Unfortunately, our Chair had to step down in October and we confirmed a new Chair of Trustees at the end of March/early April.

• We have welcomed further Associate Trainers this year to continue to develop and grow our training offer delivered by highly skilled and experienced trainers across the UK.

• Finally, in a climate where financial stability in the small charity sector is volatile, MOVE Europe have had a steady year with healthy income and outgoings which can bee seen further in this report.

Big Impact

We will continue to ensure our MOVE settings and pupils receive the best possible standards of support and development. Moving forwards, we will expand our offering to reach children in mainstream and early years settings.

Our progress in this financial year against these objectives includes the following:

• We had a fantastic year for In House Training where we welcomed 12 new settings to the MOVE Programme across the UK. In addition to this we welcomed another 12 new settings via our online training offer, Open Senior Practitioner Training. This is a total of 24 new settings, 3 of which were Colleges which is great to see for our Post-16 pupils.

Page 6

The MOVE Partnership Trustees Annual Report

• An unexpected but welcomed visit was to our Denmark MOVE School, Geelsgårdskolen. In December 2024 we visited the setting for a week and upskilled a large team of MOVE Trainers to ensure the longevity of the MOVE programme for years to come. Since the visit, the school have regularly attended our online Network Meetings too, connecting with our UK settings.

• Quality assurance was a key incentive this year for the MOVE Team, and we wanted to encourage further settings to start their Quality Mark journey and utilise the framework available to help give settings a clear vision and structure. Across the year we were able to carry out 15 Quality Marks to settings.

• 2024/25 marked itself as a year for launching our micro projects that will take place alongside our core offer of the MOVE Programme. This included:

• Family Support Offer - We launched this through introductory webinars and on our website. The aim of this project is to encourage wider family engagement for MOVE families to utilise opportunities for purposeful movement at home. We have created a resources hub with plans to widen this offer as our capacity grows.

• Mini MOVE – We delivered pilot Mini MOVE Training in our Aneurin Bevan University Health Board catchment area in collaboration with the Children’s Physio Team. Early Years advisors were trained in the assessment framework to pilot with settings. By the end of March 2025, the programme is being piloted in settings across the Torfaen, Caerphilly and Blaenau Gwent local authorities. This was possible due to being able to utilise the National Lottery Community Funding that The Move Partnership received which enabled the Children’s Physio team to develop our Mini MOVE training resources.

• MOVE Training refresh – This is an ongoing project. We were able to work with a group of Associate Trainers across 2024/25 to review our current training and propose refreshed new training that can be introduced in the upcoming years, making our training offer more streamlined and user friendly with current case studies to celebrate the positive impact the MOVE Programme continues to make.

• Finally, a significant unrestricted donation was received during 24/25 from Team Blue as part of their ‘Keep Moving in May’ initiative. The Move Partnership were chosen as their charity of the year as our ethos aligned with their vision for the initiative. The MOVE Team was invited to their Worcestershire Head Office to receive the cheque. The wonderful donation enables MOVE Europe to continue to offer a high-quality training offer to Special Educational Needs settings across the UK.

More Awareness

We are working to achieve strong awareness of MOVE across health, special educational needs and mainstream education settings alongside wider therapy services to maximise collaboration opportunities whilst raising our own independent platform.

• A major success in raising greater awareness of MOVE was through our set target of enhancing our presence in the Special Educational Need sector through media pieces. Across 2024/25 we were able to record two Podcasts with SENDCast, a leading SEN podcast, whilst taking part in an interview with BBC Radio Kent regarding The MOVE Programme and our annual MOVE Day, alongside being filmed on ITV News Southwest at one of our Centre of Excellence settings to celebrate the inseparable notion that learning and movement are essential for developing functional lifelong skills.

• MOVE Conference 2024 – This was our best attended MOVE Conference to date. It was fantastic to see as settings were able to attend and network with other settings from across the UK. This included raising awareness further with exhibitors attending from a range of specialised provisions and equipment providers such as Jiraffe, Liquid Listening, SENDCast, The Dog Mentor, Active Hands, B Squared and Fledglings.

Page 7

The MOVE Partnership Trustees Annual Report

• An area we did not manage to completely achieve in 24/25 and will become part of future strategy is the ongoing development of Health Boards across the UK. We have robust, strong working relationships with our existing Health Boards, specifically Aneurin Bevan University Health Board as they have played a huge role in the development of our Mini MOVE offer. However, we would like to continue to provide opportunities to work with other Health Boards as we can see first hand the impact of health and education working together has on the Special Educational Needs settings we work with. Other health boards we are currently working with are, North Tees, Swansea Bay, Cwm Taf Morgannwg and Oxleas Greenwich.

VOLUNTARY INCOME

MOVE sets out to raise essential funds to be able to enhance and develop its work. During the year we received funding from 7 charitable trusts and foundations. In addition to this, we were able to utilise funding from 4 different funders, which provided support towards delivering training and improving our resources.

MOVE would like to acknowledge its sincere gratitude and thanks to all our donors. Their generosity has directly contributed to improving the lives of our beneficiaries ensuring they are able to lead independent, fulfilled and happy lives.

APPROACH TO FUNDRAISING

MOVE is registered with the Fundraising Regulator and carries the Fundraising Regulator Logo on its email signatures and website as a sign of its ongoing commitment to the principles and aims of that body and sector best practice. It operates in line with the Code of Fundraising Practice.

The MOVE Partnership’s fundraising activity is conducted by the Charity Manager and Programme and Events Coordinator with support from the Fundraising Trustee.

MOVE received no complaints relating to fundraising during the year.

TRUSTEE CHANGES:

Chair of Trustees Resignation – Simon Williams – October 2024

Appointed as Chair of Trustees – Louise Huddleston - April 2025

Signed on behalf of the board

L. Huddleston Trustee 27 October 2025

Page 8

The MOVE Partnership Independent Examiners Report

Independent Examiner's Report to the trustees of The MOVE Partnership

I report to the charity trustees on my examination of the financial statements of The MOVE Partnership for the year ended 31 March 2025.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the Charity 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 financial statements 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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.

Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield

HD1 5JL 27 October 2025

Page 9

The MOVE Partnership Statement of Financial Activities

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Total
Expenditure on:
Charitable Activity
6
Total
Net gains on investments
Net income/(expenditure)
7
Transfers between funds
Net income/(expenditure)
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
15,345
150,225		 Restricted
funds
2025
£
6,500
-		 Total funds
2025
£
21,845
150,225		 Total funds
2024
£
71,176
116,758
165,570
138,836		 6,500
27,170		 172,070
166,006		 187,934
190,901
138,836
-		 27,170
-		 166,006
-		 190,901
-
26,734
-		 (20,670)
-		 6,064
-		 (2,967)
-
26,734 (20,670) 6,064 (2,967)
26,734
91,573		 (20,670)
45,170		 6,064
136,743		 (2,967)
139,710
118,307 24,500 142,807 136,743

Page 10

The MOVE Partnership Summary Income and Expenditure Account

for the year ended 31 March 2025

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year		 2025
£
172,070
172,070
165,513
493
166,006
6,064
6,064		 2024
£
187,934
187,934
190,408
493
190,901
(2,967)
(2,967)

Page 11

The MOVE Partnership Balance Sheet

at 31 March 2025

at 31 March 2025
Company No.
03260153		 Notes 2025 2024
£ £
Fixed assets
Tangible assets 9 1,478 1,971
1,478 1,971
Current assets
Debtors 10 7,251 15,244
Cash at bank and in hand 172,473 168,089
179,724 183,333
Creditors:Amount falling due within one year 11 (38,395) (48,561)
Net current assets 141,329 134,772
Total assets less current liabilities 142,807 136,743
Net assets excluding pension asset or liability 142,807 136,743
Total net assets 142,807 136,743
The funds of the charity
Restricted funds 12
Restricted income funds 24,500 45,170
24,500 45,170
Unrestricted funds 12
General funds 118,307 91,573
118,307 91,573
Reserves 12
Total funds 142,807 136,743

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 27 October 2025

And signed on its behalf by:

L. Huddleston

Trustee

27 October 2025

Page 12

The MOVE Partnership Statement of Cash flows for the year ended 31 March 2025

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Other gains/losses
Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Net cash used in investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
Bank overdrafts		 2025
£
6,064
493
-
7,993
(10,280)
4,270
-
-
4,270
168,001
172,271
172,473
(202)
172,271		 2024
£
(2,967)
493
-
4,235
19,547
21,308
(2,464)
-
18,844
157,288
176,132
168,089
(88)
168,001

Page 13

The MOVE Partnership Notes to the Accounts

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 14

The MOVE Partnership Notes to the Accounts

Expenditure

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 15

The MOVE Partnership Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 16

The MOVE Partnership Notes to the Accounts

The MOVE Partnership
Notes to the Accounts
3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Unrestricted
£
Unrestricted Donations
15,345
Restricted Donations
-
15,345
5
Income from charitable activities
Training
Sales		 Unrestricted
funds
2024
£
25,201
116,758
141,959
171,500
171,500
(29,541)
(29,541)
(29,541)
121,114
91,573
Restricted
£
-
6,500
6,500
Unrestricted
£
93,865
56,360
150,225		 Restricted
funds
2024
£
45,975
-
45,975
19,401
19,401
26,574
26,574
26,574
18,596
45,170
Total
2025
£
15,345
6,500
21,845
Total
2025
£
93,865
56,360
150,225		 Total funds
2024
£
71,176
116,758
187,934
190,901
190,901
(2,967)
(2,967)
(2,967)
139,710
136,743
Total
2024
£
25,201
45,975
71,176
Total
2024
£
65,190
51,568
116,758

Page 17

The MOVE Partnership Notes to the Accounts

6 Other expenditure

Unrestricted
£
Employee costs
113,030
Motor and travel costs
9,381
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
493
General administrative costs
9,964
Legal and professional costs
5,968
138,836
7
Net income/(expenditure) before
transfers
This is stated after charging:
Depreciation of owned fixed assets
8
Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
9
Tangible fixed assets
Cost or revaluation
At 1 April 2024
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
10 Debtors
Trade debtors
Other debtors
Prepayments and accrued income		 Restricted
£
24,214
-
-
2,956
-
27,170
2025
£
493
2025
137,244
137,244
2025
£
6,087
2
1,162
7,251		 Total
2025
£
137,244
9,381
493
12,920
5,968
166,006
£
2,464
2,464
493
493
986
1,478
1,971		 Total
2024
£
162,696
8,266
493
13,646
5,800
190,901
2024
£
493
2024
162,696
162,696
£
2,464
2,464
493
493
986
1,478
1,971
2024
£
14,962
2
280
15,244

Page 18

The MOVE Partnership Notes to the Accounts

11 Creditors:

amounts falling due within one year

Bank loans and overdrafts
Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income
12 Movement in funds
Restricted funds:
Restricted income funds:
School Support
Core Outgoings
School Training
Mini Move
Family Support & Training
Total
Unrestricted funds:
General funds
Total funds		 At 1 April
2024
3,000
8,270
19,750
4,650
9,500
45,170
91,573
136,743		 2025
£
202
4,656
9,850
832
3,100
19,755
38,395
Incoming
resources
(including
other
gains/losses)
£
-
-
6,500
-
-
6,500
165,570
172,070		 Resources
expended
£
-
(8,270)
(4,750)
(4,650)
(9,500)
(27,170)
(138,836)
(166,006)		 2024
£
88
2,120
11,663
1,706
5,751
27,233
48,561
At 31
March
2025
£
3,000
0
21,500
-
-
24,500
118,307
142,807

Purposes and restrictions in relation to the funds: Restricted funds: School Support Core Outgoings School Training Mini Move Family Support & Training

Page 19

The MOVE Partnership Notes to the Accounts

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Fixed assets
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
1,478
109,551
111,029
At 1 April
2024
£		 Restricted
funds
£
-
31,778
31,778
Cash flows
£		 Total
£
1,478
141,329
142,807
At 31
March
2025
£
168,089 4,384 172,473
168,089
168,089		 4,384
4,384		 172,473
172,473

15 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 20

The MOVE Partnership Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Unrestricted Donations
Restricted Donations
Charitable activities
Training
Sales
Total income and endowments
Expenditure on:
Employee costs
Salaries/wages
MOVE Trainers
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
Marketing
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure		 Unrestricted
funds
2025
£
15,345
-
15,345
93,865
56,360
150,225
165,570
107,076
5,954
113,030
9,381
9,381
493
577
2,509
2,851
2,381
1,562
84
10,457
1,400
3,225
1,343
5,968
138,836
138,836		 Restricted
funds
2025
£
-
6,500
6,500
-
-
-
6,500
24,214
-
24,214
-
-
-
-
-
-
-
2,956
-
2,956
-
-
-
-
27,170
27,170		 Total funds
2025
£
15,345
6,500
21,845
93,865
56,360
150,225
172,070
131,290
5,954
137,244
9,381
9,381
493
577
2,509
2,851
2,381
4,518
84
13,413
1,400
3,225
1,343
5,968
166,006
166,006		 Total funds
2024
£
25,201
45,975
71,176
65,190
51,568
116,758
187,934
153,301
9,395
162,696
8,266
8,266
493
344
4,285
4,384
828
3,687
118
14,139
1,400
2,752
1,648
5,800
190,901
190,901

Page 21

The MOVE Partnership Detailed Statement of Financial Activities

The MOVE Partnership
Detailed Statement of Financial Activities
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 -
26,734
26,734
-
26,734
91,573
118,307		 -
(20,670)
(20,670)
-
(20,670)
45,170
24,500		 -
6,064
6,064
-
6,064
136,743
142,807		 -
(2,967)
(2,967)
-
(2,967)
139,710
136,743

Page 22