Company Registration No. 06428225 (England and Wales)
THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
ANNUAL REPORT ANO FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
*AEHYVCFD*
2211212025
COMPANIES HOUSE
#194

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
LEGAL AND ADMINISTRATIVE INFORMATION
Trust••$
Mrs J Cooke
Rev S M Small
Mr Philip Bradley
Mrs R Coward
(Appointed 13 May 2024)
Secretary
Mr M Davies
Charity number (England and Wales)
1123796
Company number
06428225
Registered office
Meadow Brook
Little Minsterley
Shrewsbury
Shropshire
SY5 OBP
Auditor
James Holyoak & Parker Limited
1 Knights Court
Archers Way
Bottlefield Enterprise Park
Shrewsbury
SY13GA

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
CONTENTS
Pag•
Trustees, report
Stalement of Trustees, responsibilities
Independent auditorfs report
Statement of finan￿al activities
10
Balance sheet
11
Statement of cash flows
12
Notes lo the finanrial statements
13-22

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees presenl their annual report and financial slatements for the year ended 31 March 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 goveming document. 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 1021 {eff8clive 1 January 2019)"
Oblectlv•8 and actlvllles
The Ponlesbury Project is a charity, with a Christian ethos, for publi¢ benefit and its objects are..
to provide a support Service for people with learnlng disabilities, some of whom have assoclated
mental health needs and behaviours that may challenge.
lo ensure that all ac¢ommodallon where such a Service is provlded is affordable, safe and allows for
community integration
lo promote such individual's privacy. dignity, choice. rights and fulfilment through the quality of
experience and providing services without discrimination and based on need
The Ponlesbury Project fijlfils these objects by providing support sep4ices for adults with learning and other
disabilities. These services are commissioned by the Local Authoiily. The charity is registered with the Care
Quality Commission to provide care and specialist support for those with learning disabilities. The people that we
support benefit from round the clock care and lead fulfilled. meaningful lives experiencing choice, privacy and
social inclusion. We believe that society benefits from having adults with learning di$abililies livin9 in, and
contributing to, the local community.
The Trustees confirm thal they have complied with the duty in section 4 of Ihe Charities Act 2011 to have due
regard lo Ihe public benefii guidance published by the Charilies Commission.
Golng concern
On 1 July 2025, the operation of Ihe organisation was tranSfer￿d lo Walslngham Support, a registered charity in
the UK (Company registered no. 02016251 in England & Wales. Charity registered number 294832). As al the
date of approval of these financial statements, there has been no break or chang8 in the operation of the
charity's activities, and the intention is very much for this to continue.

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and perform•n¢•
Operational perforfflance
The Ponlesbury Project, as it is known, is contracted to provide support services for local authorities., our
services are commissioned wilhin the framework of Individual Service Fund ¢onlracls.
We were last formally inspected by the Care Quality Commission on 6th July 2023 and rated as °Good" in all
areas.
The Charity has a close working relationship with the Ponlesbury Housing Trust as described on page 3 of this
report. This symbiotic relationship is key to the success of the Charity because the supporl we deliver is
Inlrinsi¢ally linked with the provision of accommodation which Is exempt from the housing benefit cap. This
means that good quality local aceommodation is available and affordable for the people we support. If our people
were unable to live in their own homes, then we would be unable to provide support Se￿iceS within the
Community.
The ongoing recruitment crisis across the social care sector has continued to affect Ihe work of the Charity.
resulting in a modest fall in staff numbers. Consequently, there has been a redudion in the support hours that we
were able to deliver. We are hopeful that in the future it will be easier lo recruit especially as there are so many
people with learning disabilities who are wailing for a suitable placement in a supported service.
Whist the number of contra¢tèd support hours has fallen the quality of the support we deliver has not been
compromised in any way. We continue to provide spe¢ialist bespoke services and were able to respond to
hanges in need for those we Support.
Flnanclal revlew
Total unreslricled income for the year was £2.￿3,256 and the Charity had surplus of £131,827.
YeaT-end resetves include net unrestricted current assets of £1,363,091, which is the equivalent of 31.8 weeks
running expense. ￿lIe the level of reserves is higher thar) set out in our reserves policy, set out below, they are
¢onsidered reasonable given uncèrtainty in th8 care sector. high inflation rates and our ability to fulfil our
contracts given recruitment and retention difficulties in the sector. Our servlces are procured by the council within
the framework of Individual se￿iCe Fund contracts which can be lerminaled by the Council with only one
month's notice.
Reserves policy
Al the year end, unrestricted reserves totalled £1,390,775.
The Trustees have reviewed Ihe Charity's needs for rese￿eS in line with the guidance issued by the Charity
Commission. The Trustees consider it prudent that unrestricted reserves should be sufficient lo-.
Ideally cover a minimum of 12 weeks running costs lo ensure that the Charity can run efficiently and
meel Ihe needs of the service users. Additional reserves have been set aside due lo uncertainlies within the
sector where we operate. As referred to in Ihe financial review al Ihe year ended 31 March 2021 the reserves are
sufficient lo ¢over 26 weeks running cost5.
Finance any specific project that has been identified to b8 undertaken within a year.
To meet any anticipaled addilional rA)st associated with the sector in which we operate and the economy
as a whole.
Investment policy and objectlves
Cash in hand is needed to cover the running Costs of the Charity. Cash is invested in safe, short nolice accounts
with major recognised banks and building sooeties.
Po$t y•ar end developments

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
On 1 July 2025. The Pontesbury Project for People with Special Needs and The Ponlesbury Housing Trust and
became subsidiaries of Walsingham Support by way of merger. Walsingham Support is a registered charity
(294832} whose activities are aligned with The Ponlesbury Project's chafilabl8 aclivilies.
The Charity's primary strategy is to ensure that the people we support Continue lo receive the best quality Care
and support and in considering the merger, the Trustees agreed the need lo secure the long8r-tem charitable
objectives into the future and ensure the seNces and tenan¢ies being provided are sustalnable from a financial
and quality perspective.
The Ponlesbury Project for People with Special Needs and The Ponlesbury Housing Trust became subsidiaries
of Walsingham Support on 111 July 2025 with an objecllve of the transfer over of continuing operations, assets
and liabilities to become a single operating entity. resulting in the future voluntary dissolution of the charity and
ompany shells for The Ponlesbury Project for People with Special Needs and The Pontesbury Housing Trust.
Structure. governance and management
The Pontesbury Project for People with Speclal Needs was incorporated on 15 November 2007 (Company
Number.. 06428225> and is a company limited by guarantee. The company was granted charitable status on 21
April 2008 and is registered with the Charity Commission (Charity Number.. 11237961. The ¢ompany is
¢on$lituted under a Memorandum ofAssociation.
The Trust8es, who are also the directors for the purpose of company law, and who served during ihe year and up
lo the dale of signature of the financial slatemenls were..
Mrs J Cooke
Rev S M Small
Mr Philip Bradley
Mrs R Coward
{Appointed 13 May 2024)
We continue to seek to recrurt more trustees to strengthen the board.
Re¢ruitment and appointment of Trustees
Direclorsrrruslees are required lo be practicing Christian and are appointed by the serving Directorsrrrustees.
New Trustees are invited to visit services operated by the Ponlesbury Project and attend a management meeting
before appointment. This helps them lo understand the nature and work of the Charity. Trustees have a role
description and subscribe to a code of conduct. All Trustees have access to Charity Commission and NCVO
publications and resources and keep up lo dale, attending training ¢ourses when able.
Board members have a varied skill set and are well qualffied to manage Ihe work of the Charity. The Tnjstees
have carried out a skills audit to ensure that all requisite skills were fepfesented on the Board. All Trustees afe
passionate about meeting the needs of people with leaming disabilities in the community. Trustees receive no
remuneralion and meet within the Management Committee to receivè reports, review Ihe adivities of the Chanty
and plan for future developments.
Management of the Charty
The Board of Trustees has mel regulatty through Ihe year and up to the merger date to oversee the work and
dévelopment of the Charlly. These meetings are also attended by members of the Senior Leadership Team.
The Senior Management Team have been appointed to be responsible for the day to day running of the Charrty.
Mrs Helen Haigh was the appolnled Registered Manager and CQC Nominated Indivldual.
Payrnent ol key p•rsonnel
The pay of the executive management team is reviewed regularfy.
Rolationship with related parties

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Risk Management
The Truslees have a duty to identify and review the risks lo which the charity is exposed and lo ensure
appropriate controls are in place lo provide reasonable assurance against fraud and error. During the year the
Board reviewed all risks and ensured that systems and procedures are in pla¢e to mitigate and manage Ihose
risks.
The Trustees are fesponsible for keeping accounting records and disdose with reasonable a¢¢ura¢y ihe financial
position of the Charity and thal the financial slalements comply with applicable law and regulations. They are
also responsible for safeguardin9 the assets of the Charity, laking reasonable step$ for the prevention and
detection of fraud and other irregularilies.
Dl•clo8ur• of Inf¢miation to audltor
Each of the Trustees has confirmed that there is no information of which Ihey are aware which is relevant lo the
audit, but of which Ihe auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and lo establish that the audilor is aware of such information.
The report has been prepared having taken advantage of the small companles exemption in the Companies Act
2006.
The Trustees, report was approved by the Board ol Trustees.
J Cooke
Trustee
Dated.. 12 December 202S

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
The Financial Review on page 2 discloses our close working relationship with Ihe Ponlesbury Housing Trust and
the benefits of that relationship. The Pontesbury Housing Trust provides homes for people with leaming
disabilities who are supported by a care provider commissioned by the Local Aulhority. The Pontesbury Housing
Trust is responsible for ensuring that tenants are supported by a suitable and registered provider in order that
they can provide exempt and affordable accommodation. Their preferred provider is the Pontesbury Project. This
working relationship also enables the Ponlesbury Housing Trust lo maintain, adapt and dèvelop accommodation
to meet the specific needs of people supported by the Pontesbury Project. The chanty rents an office suite and
recreational facilities, including a multisensory room, from the Pontesbury Housing Trust.

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, who are also the directors of The Ponlesbury Project for People Wlh Special Needs 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 yeaf which give a true and fair
view of the state of affairs of the charity and of the incomin9 resour￿$ 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 accounling 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 slalemenls on the going concern basls unless il is inappropriat8 to presume that the charlty
will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any time Ihe financial position of the charity and enable them to ensure Ihal 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 sleps for the prevention and detection of fraud and other irregularities.

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL
NEEDS
Opinion
We have audited the financial statements of The Pontesbury Project for People With Special Needs (the 'charity')
for the year ended 31 March 2025 which comprise the stalement of financial activities. th8 balance sheet, the
statement of cash flows and notes to the financial slatemenls, including significant accounting policies. The financial
reportlng framework thal has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Financial Repothng Standard applicable in th8 UK and
Republic of1rn18nd (United Kingdom Generally Accepied Accounting Practice>.
In our opinion. the financial statements.
give a Ifue and fair view of the state of the charitable company's affairs as at 31 March 2025 and of Its
Incoming resources and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Arxepted A¢￿untIng Practice;
and
have been prepared in accordance wilh the requirements of the Companies Act 2006.
Basls for opinion
We conducted our audit in accordance with Inlemalional Standards on Auditing (UK) (ISAS (UKI) and applicable
law. Our responsibilities under those standards are further described in the Auditols rgsponsibilitigs lor the audit of
lh9 financial $181èments section ol our report. We are independent of the ¢harily in a¢¢ordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Elhi¢al
Standard. and we have lulfilled our other ethical responsibilities in accordance with these requirements. We believe
Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to golng concern
In auditing tha financial slalemenls, we have concluded that the Trustees, use ol the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have nol identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubl on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for Issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concem are described In the
relevant sections of this report.
Other infornmtion
The other information comprises Ihe infomation induded in the annual report other than the financial statemenls
and our audilorfs report Ihereon. The Trustees are iesponsible for the other information contained within the annual
report. Our opinlon on the financial slatemenls does not cov8r the other information and we do not express any form
of assurance condusion thereon. Our responsibility is to read the other infom)ation and, in doing so, consider
whether the other information is materlally Inconsistent with the flnancial slalemenls or our knowledge obtalned in
the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies
OT apparent material misstatèments. we are required lo determine whether this gives rise to a material misslatement
in the financial statements themselves. If. based on the work we have performed. we conclude that there is a
material misstatement of this other infomiation, we are required to report thal fact.
We have nothing to report in this regard.

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL
NEEDS
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 requires us to report lo you if. in our opinion..
the information given in the financial statements is inconsistent in any material respect with the Trustees,
report.. or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records, or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.
Ihe Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the
requirement to prepare a strategic report.
Responslbllltles of Trustees
As explained more fully in the slatemenl of Trustees, responsibilities, the Trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view. and for such internal control as the Trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial slatemenls, the Trustees are responsible for assessing the ¢harily'S ability to
continue as a going concem, disclosing. as applicable, matters related to going concern and using ihe going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responslbillties for the audlt of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial slatements as a whole are free from
material misslatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
wlth ISAS (UK) will always detect a malenal misstatement when it exisls. Misstalemenls can arise from fraud or
error and are considered malerial if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities. outlined above, to delect material misslatemenls in respect of irregularities, including
fraud The extent to which our procedures are capable of detecling irregularities, including fraud. is detailed below.
The audit team obtained an understanding of the legal and regulatory frameworks that are applicable to the
Company and determined that the most significant are those thal relate to the reporting framework (FRS102 and the
Companies Act 2006), the relevant lax compliance regulations, employment law, Care Quality Commission
compliance, Health and Safely Regulations and the EU General Data Protection Regulation (GDPR>.
We understood how the cornpany is complying with these frameworks by making enquiries of management and
those responsible for legal and compliance procedures.
We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud
might occur by meeting with key management to understand where they considered there was a susceptitilily to
fraud. Based on our understanding, our procedures involved enquiries of management and those charg&J with
governance, manual journal entry testing and the challenge of significant accounting estimates used in preparing
the financial statements.
Because of the inherent limitations of an audil, there is a risk that we will not detecl all irregularities, induding those
leading to a material mlsstatement in the financial statements or noTrcompliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected
in the financial statements, as we will be less likely lo become aware of instances of noTrcompliance. The nsk is
also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional
concealment, forgery, collusion, omission or misrepresentation.

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL
NEEDS
A further description of our responsibilities is available on the Financial Reporting Council's website at: https'.11
vwfvw.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with section 391 of the Companies
Act 2006, Our audit work has been undertaken so that we might slate to the company's members those matters we
are required to slate to them in an auditor's report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the company and the company's members as
body, for our audit work, for this report. or for the opinions we have formed.
Mr Robert Humphreys BEng FCA Isenlor Statutory AudStor)
for and on behalf of James Holyoak & Parker Limited
12 December 2025
Chartered Accountants
Statutory Audltor
1 Knights Court
Archers Way
Battlefield Enterprise Park
Shrewsbury
SY13GA

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
fund$
lund8
2025
2025
Total Unrestricted Restrfcted
funds
funds
2024
2024
Total
2026
2024
Notes
Income and endowments from:
Donations and legacie5
Charitable activities
Investments
Other income
28
2,331,947
31,281
1,161
28
220,343 2,552.290
31,281
1,161
125
2,284,910
19,854
2,746
125
216,632 2,501,542
19,854
2,746
Total Income
2,364,417
220,343 2,584.760
2,307,635
216.632 2,524,267
Expènditure on..
Charitable activities
2.232,592
220,343 2.452,935
2,145.281
216.632 2.361,893
Total oxp•ndltur•
2.232,592
220,343 2.452.935
2,145.261
216,632 2.361.893
Net Incom• and movement in
funds
131.825
131,825
162.374
162,374
Reconciliation of fund•:
Fund balances at 1 April 2024
1,258,950
1,258.950
1,096,576
1,096,578
Fund balan¢o• at 31 March
2025
1,390,775
1,390.77S
1,258,950
1,258,950
The statement of financial activities includes all galns and losses recognlsed in the year. All income and expenditure
deriv8 from conlinuing activities.
10-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Not•8
Fixed assets
Tangible assets
13
27.683
40.174
Current as80ts
Debtors
Cash al bank arKI In hand
14
176,436
1,448.934
142,080
1.353,829
1,625,370
1.495,909
Credltor4: amounts falllng due wlthln
on• y•ar
15
(262,278)
(277,133)
Net Current assets
1.363.092
1,218.776
Total a•••ts le89 current Ibabilltle•
1.390,775
1,258.950
Income fundg
Unrestricted funds
1.390,775
1,2Jf8.950
1,390,775
1,258,950
These finanaal statements have been prepared in accordance with the provisions applicablè to companies subject
to the Small companies regime.
The
nancial statements were approved by the Tfustees on 12 December 2025
Mr
Tr
J Cooke
stee
Company Registration No. 06428225
11

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flow8 from operatlng actlvlties
Cash generated from operations
20
75,958
29.639
Investlng activitles
Purchasè of tangible fixed assels
Proceeds on disposal of tangible fixed
assets
Investment income received
{13,295)
(32.480)
1.161
31,281
1,000
19,854
Net cash generated fromllused In)
Inv•stlng actlvltles
19,147
(11,626)
Net cash used in financlng activiti
Net Increase In ca8h and cash equlvalents
9S,105
18.013
Cash and cash equivalenls at beginning of year
1,353,829
1,335.818
Cash and cash equivalents at end of year
1.448,934
1,353.829
12-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcle•
Company Informatlon
The Ponlesbury Project for People With Special Needs is a private Company limited by guarantee
Incorporated in England and Wales. The registered office is Meadow Brook, Little Minsterley. Shrewsbury.
Shropshire, SY5 OBP.
1.1 A¢¢ounting convention
The financial statements have been prepared In accordance with the charity's governing document, the
Companies Act 2006 and "A¢¢ounling and Reportin9 by Charities.. Statement of Recommended Practice
applicable to charities preparing thèir a¢counls in accordance with the Finan¢ial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019)" The charity is a Public
Benefrt Entity as defined by FRS 102.
The financial slalemenls have departed from the Charities (Accounts and Reports) Regulations 2008 only lo
the extent required lo provide a true and fair view. This departure has involved following the Stalemenl of
Re¢ommended Practice for charities applying FRS 102 rather Ihan the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded lo the nearest £.
The accounts have been prepared on the historical cost Convenlion. modified to include the revaluation of
certain financial in8lrumentG al fair value. The principal accountlng policies adopted are Sel out below.
1.2 Golng concorn
At the lime 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 Truslees
continue to adopt the going concern basis of accounting in preparing the financial slatemer)ts.
1.3 Charltablo funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject lo 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 Ihe notes to the financlal statements.
1.4 Incorning resources
All income. including grant funding, Is recognised when the charity Is legally enlilled lo it, the amounts can be
measured reliably. and it is prs)bable that income will be received.
13-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinued)
1.5 Re80urces expended
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligalion can be measured reliably.
Expenditure is classified by adivity. The costs of each activity are made up of the total of direct costs and
shared costs. including support costs involved in undertaking each activity. Direct ¢osls attributable to a single
activity are allocated direclty to thal activity. Shared costs which contribute to more than one activity and
support costs which are not attributable lo a single activity are apportioned behveen those a￿1vIlle$ on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent. and
depreciation charges are allocated on the portion of the asset's use.
Expenditure is accounted for on an accrual basis and has been dasslfied under headings that aggregate all
cost related to the category. Where costs cannot be dife¢tly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources. Grants offered subject lo condrtions
which have not been met al the year end dale are noted as a commitment bul not accrued as expenditure.
1.6 Tanglble fixèd assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation
and any impaimi8nt losses.
The policy of the charitable company is to capitalise fixed assets over £SOO.
Depfe¢ialion is recognlsed $0 as to write off th8 Cost or valuation of ass81s less their resldual values over their
useful lives on the following bases..
Fixtures and fittlngs
Computers
Motor vehicles
33% on ¢ost
33Qh on cost
339A on cost
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
proceeds and the carrying value of the asset. and is recognised in the Slatement of financial activities.
1.7 Impalmient of flxed assets
Al each reporting end dale. the charity reviews the earrying amounts of Its tangible and intangible assèls to
detemine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable arnount of the asset is estimated in order to determine the extent of the
Impairment loss {if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call wllh banks, other short-lerm liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
14-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
1.9 Financial instruments
The charity has elecled lo appty the provisions of Section 11 'Basic Financial Instrumenls, and Section 12
'Other Financial Instrufflents Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right lo set off the recognised afflounts and there is an intention lo settle on a
net basis or lo realise the asset and settle the liability simultaneously.
Basic financial assèts
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transa¢lion price including transadion costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangemenl wnslilules a financlng Iransaclion. where the transaction is
measured at the present value of the future receipts dis¢ounled at a markel rale of interest. Financial assets
¢la$sifi8d as recelvable within one year are not amortised.
8aslc flnanclal Ilabllltles
Ba*￿Ic financial liabilities, including creditors and bank Inans, are initially recognised al Iransaction price unless
the arrangement constilules a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rale of interest. Financial Ilabilitles Classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cosl. using ihe effective interesl rate method.
Trade ¢redilors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Accounts payable are classified as current liabllities If payment Is due withln one
year or less. If not, they are presented as non-current liabilities. Trade ¢redilors are recognised initially at
transaction price and subsequèntly measured at amortised cost using the effective interest method.
D•r•cognition of finanel•l Ilabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Taxatlon
The charity is exempl from corporation lax on its charitable activities.
1.11 Employee benefits
The cost of any unused holiday entitlement Is recognised in the period in which the employee's seNices are
re¢eived.
Temiination benefits are recognised immediately as an expense when the charity is demon&trably committed
to temiinale the employment of an employee or lo prowde termination benefits.
1.12 Retirement benefits
The charitable company operates a defined contribution pension scheme. Contrlbutions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activity in the period to
which Ihey felate.
15-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting poli¢i••
Icontlnued)
1.13 Fund accounting
Unrestricted funds can b8 used in accordance with the Charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objecls of the charity.
ReslriGlions arise when specified by Ihe donor or when funds are raised for parti¢ular restricted purposes.
Further explanation of the nature and purpose of each fund is induded in the notes to the financial
statements.
1.14 Debtors
Prepayments are valued al the amount P￿paId. Ac¢nJed in¢ome is recognised al the settlemenl amount due.
1.15 Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past 8V8nt
that will probably result in the transfer of funds lo a third party and the amount due lo settl8 the obligatlon can
be measured reliably. Credilors and provisions are normally re¢ognised at their settlement amount.
Crltl¢41 a¢countlng estlmatss and Judgom•nt•
In Ihe appllcalion of the charily's a¢¢ounling policies, the TNste8s are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to a¢¢ounting
estimates are recognised in the period in which the estimate is revised where the revision affects only ihal
period, or In the period of the revision and future periods where the rewsion affe¢ls both Current and fulure
perlods.
In¢ome from donatlon• and l•gacle•
Unrestricted Unre8tricted
nds
funds
2025
2024
Donations and gifts
28
125
Income from investments
Unrestrlctod Unrestrfctod
fundg
funds
2025
2024
Interest receivable
31,281
19.854
16-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities
Charitable Charitable
Income
Incomo
2025
2024
Local authority grant income
Contributions toward5 administration and vehicles
Client contributions
2,246,731
30,312
275,247
2,211.949
30,312
259.281
2,552,290 2.501.542
Analysis by fund
Unréslricled fund8
Restricted funds
2.331,947 2,284,910
220,343
216,632
2,552,290 2,Jf01,fJ42
othor income
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Nei gain on disposal of tangible fixed assets
Compensation and other charitable income
1.161
1.000
1,746
1,161
2,746
17-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on eh•ritabl• actlvltles
Charitable
Expenses
2025
Charitable
Expense8
2024
Direct Gosts
Staff costs
Depreciation and impaim)ent
Rent & rates
Housekeeping
Premises
Vehicles
General expenses
2,077,292
25,786
26,998
220,343
7,677
26,102
44,043
1,985,735
27,748
27,001
216,632
8.823
29,460
43.382
2,428,241
2,338.781
Share of support and governance costs (see note 111
Governance
24.693
23,112
2,452.934
2,361,893
Anatysls by fund
Unrestricted funds
Restricted funds
2,232,S92
220,343
2,145.261
216.632
2,452,935
2,361,893
N•t mov•m•nt In fund•
2026
2024
The net movement in funds is slated after chargingl(crediting)'.
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profrt on dlsposal of tangible fixed assets
5,464
25,787
(1.181)
5.433
27.749
(1,000>
Trustee$
No Temuneration or other benefits were paid to any trustee for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March
2024.
10 Termination benefits
Included in wages and salaries is £nil (2024: £5.298) which is made up of a termination payment and pay in
lieu of notice. Termination benefits are recognised immediately as an expense when the charity is
demonstrably committed to tenninate the employment of an employee or to provide temiination benefits.
18-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Support ¢osts allo¢•t•d to activits••
2025
2024
Governance costs
24.693
23,112
Analysed between:
Charitable activities
24,693
23,112
Govemance costs include payments to the auditor$ of £5,464 {2024.' £5,433) for audit fees.
12 Employees
The average monthly number of employees during the year was..
202S
Number
2024
Number
58
58
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
1,857,134
172,501
66,886
1,779,852
160,731
82,831
2,096.521
2,003,414
The number of employees whose annual remuneration was £60.Ot)O or more
were..
2025
Numbef
2024
Number
£70,001 to £80,000
19-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixod a880ts
Flxtur•s and
llttlngs
Comput•rn Motor v•hl¢les
Total
Cost
At 1 April 2024
Additions
Disposals
812
36.262
1.016
127,009
12,280
(6,850)
163,883
13.296
(6,850>
At 31 March 2025
612
37.278
132,439
170,329
Oepr•¢latlon and Impalmiont
At 1 April 2024
Depreciation charged In the year
Eliminated in respect of disposals
612
34,932
1.669
88,165
24,118
{6.8501
123,709
25,787
{6,850)
At 31 March 2025
612
36,601
105,433
142,648
Carrying amount
Al 31 March 2025
677
27.006
27,883
At 31 March 2024
1,330
38.844
40,174
14 Debtors
2026
2024
Amounts falllng due wlthln one year:
Other debtors
Prepayments and accrued income
159,586
16,850
128,683
13,397
176.436
142,080
16 Cr•ditor8: amounts falllng du? wlthln ono year
2025
2024
Other taxats'on and social security
other Creditors
Client money fund
Accruals and deferred income
51,439
146,749
53,258
10.834
46,255
167.276
55.890
7,712
262,278
277,133
-20-

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific wnditions 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 spe¢ifi¢ purposes.
At 1 Aprll
2024
In¢omlng
resources
Resour¢e• At 31 March
expended
2025
General funds
1.258,950
2,364,417
{2,232,592)
1,390.775
Prevlous year".
At 1 April
2023
Incoming Resources At 31 March
r•sourc
•xp•nded
2024
General funds
1,096,576
2,307,635
(2,145,261)
1.258,950
17 R•tirnm¢nt b•nefit $cheme8
Defined contrlbution schemes
The tharity contributes to personal pension schemes for the majority of its staff. They are defined contribution
schemes and contributions are Charged to the SOFA as they accrue.
The total pension charge In respect of defined contribution schemes was £66,888 (2024 - £62,831).
18 Analygls of net assets between funds
Unrestricted R¢$tri¢t•d
lunds
funds
2025
202S
Total Unreslricted Restricted
funds
funds
2024
2024
Total
202S
2024
Fund balances at 31
March 2025 are
represented by..
Tangible assets
Current assetsl(liabilities)
27,683
1,363,092
27,683
1,363,092
40.174
1,218,776
40.174
1,218,776
1,390,775
1,390,775
1,258,950
1.258.950
21

THE PONTESBURY PROJECT FOR PEOPLE WITH SPECIAL NEEDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Relatsd party tr•n•a¢tion$
Remuneration of key management personnel
The remuneration of key management personnel was a8 follows:
2025
2024
Aggregate compensation
97,015
81,648
Transactlons wlth related partles
During the year the charity entered into the following transactions wlth related parties..
The Pontesbury Project for People with Special Needs shares a close working relationship with The
Ponlesbury Housing Trust (PHT), another charitable company with common trustees. Many of the service
users supported by the Domiciliary Care Agency rent their accommodation from The Ponlesbury Housing
Trust. The Project rents offices at Meadow Brook from The Pontesbury Housing Trust, along with other
premises from which the support services are provided. A total of £27,000 was paid during the year in rent for
these premises (2024- £27,000).
The Pont8sbury Project for People with Special Needs also provides adminlstratlon services. use of a vehicle
and mainlenance charges lor The Ponlesbury Housing Trust. During thè year £30,312 was paid lo The
Pontesbury Project for People wilh Special Needs for these services (2024 - £33,400).
20 Cash generatsd from operatlon$
2025
2024
Surplus for the year
131,825
162.375
Adjustments for..
Investment in¢ome recognised In Statement of financial activities
Gain on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed asse18
(31.281)
(1,161)
25,786
(19,854)
(1,000)
27,748
Movements in working capital..
(Increase)Ide¢rease in debtors
(Decrease) in creditors
(34,356)
(14,855>
(27.512)
(112,118)
Cash g•norated from operation•
75,958
29,639
21 Analysls of changwJ in net funds
The charity had no material debt during the year.
-22-