ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
ROLLADOME ALL SKATE LIMITED
ANNUAL REPORT AND ACCOUNTS
Period ended 31 October 2025
| Registration | Details |
| Registered company number | 07050266 (England and Wales) |
| Registered charity number | 1138918 |
| Registered office | 26 Newark Crescent, North Acton, London NW10 7BD |
| Governing document | Memorandum and Articles of Association dated 20 October 2009 and resolution dated 13 October 2010 |
Prepared under FRS 102 and the Charities SORP applicable to accounting periods beginning before 1 January 2026.
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Reference and administrative information
| Role | Name / details |
| Charity Commission trustees serving during the period |
Paul Anthony Jackson; Diane Jayne Nestor; Angeline Williams; James Cantwell (appointed trustee 23 February 2025) |
| Company directors serving during the period |
Anne-Marie Waugh; Paul Jackson; Diane Nestor; Angeline Williams; James Cantwell (appointed director 9 April 2025) |
| Chief Executive Officer | Anne-Marie Waugh |
| Independent examiner | Jude Aihie FCCA/AMCT |
| Principal bankers | Unity Trust Bank plc; HSBC UK Bank plc; PayPal |
| Registered office | 26 Newark Crescent, North Acton, London NW10 7BD |
Contents
Section
Report of the trustees Statement of trustees’ responsibilities Independent examiner’s report Statement of financial activities Balance sheet Notes to the financial statements
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Report of the trustees
The charity trustees and company directors of RollaDome All Skate Limited present their annual report and the financial statements for the 364-day period ended 30 October 2025. This report constitutes the directors’ report required by the Companies Act 2006. During the period, the Charity Commission public register listed four trustees. Companies House also recorded Anne-Marie Waugh as a company director throughout the period; she is therefore presented in these accounts as a company director and Chief Executive Officer, not as a Charity Commission trustee. This distinction is disclosed so it is not obscured in the governance or remuneration reporting.
Objectives and activities
RollaDome advances education, health and community development through inclusive roller sports, mentoring, employability, personal development and community programmes. Accessible sport is used as an entry point to confidence, wellbeing, skills, leadership and progression.
Public benefit
In planning and reviewing the charity’s activities, the trustees have had regard to the Charity Commission’s guidance on public benefit. Programmes are designed to be accessible to children, young people, families and communities, including people experiencing financial disadvantage, exclusion, disability, neurodiversity or other barriers to participation.
Activities and achievements
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Weekly roller-skating clubs and coached recreational sessions were delivered across London venues.
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Inclusive and tailored activity included provision for disabled and neurodiverse participants.
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School, alternative-provision, community and holiday activity supported children, young people and families.
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Degrees of Opportunity provided mentoring, employability, functional-skills, leadership and progression support.
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The charity worked with local authorities, schools, trusts, voluntary organisations and corporate partners.
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Digital administration and financial evidence systems continued to be developed to improve consistency and accountability.
Financial review
Total income for the period was £156,185 and total expenditure was £128,201, producing net income of £27,984. Funds carried forward were £29,725. Income comprised £90,001 unrestricted and £66,184 restricted. On the management allocation presented for independent examination, restricted expenditure equalled restricted income and no restricted balance was carried forward. Go! London and the project grants listed in note 10 are restricted; The Fore grant is unrestricted.
The balance sheet includes debtors of £79,247 and cash of £4,319. Creditors total £53,841, of which £46,827 falls due within one year and £7,014 falls due after more than one year. The year-end position therefore depends materially on debtor recoverability, the completeness of cash and creditor reconciliations, and the timing of receipts.
Reserves policy
The trustees aim to build unrestricted reserves sufficient to protect core delivery and meet unavoidable commitments during delays in restricted funding. At 30 October 2025 unrestricted funds were £29,725; however, most of this balance was represented by debtors rather than freely available cash. The trustees therefore regard liquidity, rather than the accounting fund balance alone, as the principal reserves constraint.
Going concern
The financial statements have been prepared on a going-concern basis. The charity continued to operate after the reporting date and has pursued programme income, cost controls, creditor arrangements and organisational recovery actions. Nevertheless, low year-end cash, material payroll-tax and other liabilities, reliance on grant timing and uncertainty over debtor recovery constitute a material uncertainty that may cast significant doubt on the charity’s ability to continue as a going concern. The accounts do not include adjustments that would result if the charity were unable to continue its activities.
Principal risks and risk management
The principal financial risks are liquidity, creditor pressure, restricted-fund compliance, debtor recoverability, concentration of grant and public-sector income, and the completeness of historic reconciliations. Operational risks include safeguarding, health and safety, data protection, reputation and delivery capacity. Trustees are responsible for reviewing the risk register, forecasts, delegated authorities and recovery actions and for recording material decisions in board minutes.
Structure, governance and management
RollaDome is a charitable company limited by guarantee. Trustees are appointed in accordance with the Articles and are responsible for strategy, financial stewardship, compliance and oversight. Day-to-day operations are delegated to the Chief
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Executive Officer and management team within the authority set by the board. New trustees receive induction covering the governing document, trustee duties, safeguarding, finance, risk and organisational policies.
Related parties and conflicts
Transactions involving the Chief Executive Officer, Anne-Marie Waugh, and bank references labelled AMW Associates were identified through the bank and payroll review. The labels are not accounting categories and are not treated automatically as payroll or supplier costs. Payroll evidence, expense and advance records, prior-period salary settlement and the related-party loan have been separated in the supporting workbook. No remuneration was paid for director or trustee duties; employment remuneration and the related-party loan are disclosed in notes 5 and 12. Anne-Marie Waugh must not participate in approval decisions concerning her own remuneration or loan.
Future plans
The charity’s priorities are to protect core provision, improve finance and governance controls, agree sustainable creditor arrangements, strengthen unrestricted income, diversify partnerships, improve verified impact reporting and pace future delivery against confirmed cash and organisational capacity.
Disclosure of information
So far as each approving director or trustee is aware, there is no relevant information of which the independent examiner is unaware. Each approving director or trustee is required to confirm that all relevant records and the evidence schedule have been supplied to the independent examiner before approval.
Approved by the trustees/directors on 30[th] August 2026 and signed on their behalf by:
Trustee/director:
Name: Diane Nestor
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Statement of trustees’ responsibilities
The trustees, who are also directors of RollaDome All Skate Limited for the purposes of company law, are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including FRS 102.
Company law requires the trustees to prepare financial statements for each financial period. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period.
In preparing these financial statements, the trustees are required to select suitable accounting policies and apply them consistently; observe the methods and principles of the Charities SORP; make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained; and prepare the accounts on the going-concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Independent examiner’s report
Independent examiner’s report to the trustees of RollaDome All Skate Limited on the accounts for the 364-day period ended 30 October 2025.
Responsibilities and basis of report
The charity’s trustees, who are also directors of the company for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 and that an independent examination is required.
It is the examiner’s responsibility to examine the accounts under section 145 of the Charities Act 2011; follow the applicable Directions given by the Charity Commission under section 145(5)(b); and state whether particular matters have come to the examiner’s attention.
Independent examiner’s statement
The appointed independent examiner must complete this section after carrying out the examination in accordance with the Charity Commission’s Directions and must record any matters required by section 145 of the Charities Act 2011.
Examiner’s conclusion and any reportable matters:
I have completed my independent examination. No material matter has come to my attention that gives me reasonable cause to believe that:
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adequate accounting records were not maintained as required by section 386 of the Companies Act 2006;
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the accounts do not agree with those accounting records;
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the accounts do not comply with the applicable requirements of section 396 of the Companies Act 2006, except for the requirement to give a true and fair view, which is outside the scope of an independent examination; or
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the accounts were not prepared in accordance with the applicable Charities SORP (FRS 102).
I have identified no other matter that should be brought to the trustees’ attention to enable a proper understanding of the accounts.
| Signature details | Completion |
| Signed | |
| Name | Jude Aihie |
| Relevant qualification / experience | FCCA/AMCT — 36 years |
| Address | Flat 4, 7 St Augustines Road, Bedford MK40 2NB |
| Date | 30thAugust 2026 |
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Statement of financial activities
including the income and expenditure account for the 364-day period ended 30 October 2025
| Income and expenditure | Unrestricted 2025 £ |
Restricted 2025 £ |
Total 2025 £ | Total 2024 £ |
| Income from donations and legacies | 24,145 | - | 24,145 | 91,667 |
| Income from charitable activities | 65,856 | 66,184 | 132,040 | 73,960 |
| Investment income | - | - | - | 46 |
| Total income | 90,001 | 66,184 | 156,185 | 165,673 |
| Expenditure on raising funds | - | - | - | 10,874 |
| Expenditure on charitable activities | 62,017 | 66,184 | 128,201 | 153,087 |
| Total expenditure | 62,017 | 66,184 | 128,201 | 163,961 |
| Net income and movement in funds | 27,984 | - | 27,984 | 1,712 |
| Funds brought forward | 1,741 | - | 1,741 | 29 |
| Funds carried forward | 29,725 | - | 29,725 | 1,741 |
All activities are continuing. There are no recognised gains or losses other than those shown above.
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Balance sheet
as at 30 October 2025
| Balance sheet | 30 Oct 2025 £ | 31 Oct 2024 £ |
|---|---|---|
| Debtors | 79,247 | 36,474 |
| Cash at bank and in hand | 4,319 | 395 |
| Total current assets | 83,566 | 36,869 |
| Creditors: amounts falling due within one year | (46,827) | (35,128) |
| Net current assets | 36,739 | 1,741 |
| Total assets less current liabilities | 36,739 | 1,741 |
| Creditors: amounts falling due after more than one year | (7,014) | - |
| Net assets | 29,725 | 1,741 |
| Unrestricted funds | 29,725 | 1,741 |
| Restricted funds | - | - |
| Total charity funds | 29,725 | 1,741 |
For the period ended 30 October 2025 the 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 of its financial statements for the period in accordance with section 476. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board on 30[th] August 2026 and authorised for issue.
Signed on behalf of the trustees/directors:
Signature: Name: Diane Nestor
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
Notes to the financial statements
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with FRS 102, the Charities SORP applicable to accounting periods beginning before 1 January 2026, the Companies Act 2006 and the Charities Act 2011. The charity is a public-benefit entity.
Reporting period
The current period comprises 364 days from 1 November 2024 to 30 October 2025. The comparative period ended 31 October 2024.
Income
Income is recognised when the charity has entitlement, receipt is probable and the amount can be measured reliably. Restricted income is recognised in the period in which entitlement arises and is held in a restricted fund until applied to the donor’s specified purpose. Income received before entitlement is deferred.
Expenditure
Expenditure is recognised on an accruals basis once there is a legal or constructive obligation, settlement is probable and the amount can be measured reliably. Costs are allocated to raising funds and charitable activities according to their purpose, with support costs apportioned on a reasonable and consistent basis.
Funds
Unrestricted funds are available for use at the trustees’ discretion in furtherance of the charity’s objects. Restricted funds are used only for the purposes specified by the donor. Transfers are made only where permitted.
Debtors and creditors
Debtors are recognised at the amount receivable less any provision for amounts whose recovery is doubtful. Creditors are recognised when the charity has a present obligation resulting from a past event and settlement is probable. Financial liabilities are subsequently measured at amortised cost where applicable.
Going concern
The accounts are prepared on a going-concern basis, subject to the material uncertainty described in the trustees’ report and note 14.
Accounting estimates and judgements
Material judgements include income cut-off and classification, the restriction and application of grant income, debtor recoverability, creditor completeness, the treatment of related-party transactions, the allocation of the related-party loan between current and non-current liabilities, and the going-concern assessment. Figures have been compiled from the charity’s accounting system, bank and payment-account evidence, payroll records, grant records and creditor documentation available to the trustees.
2. Income
| Category | Unrestricted £ |
Restricted £ | 2025 total £ | 2024 total £ |
| Donations, legacies and general/core grants | 24,145 | - | 24,145 | 91,667 |
| Club, session, contract, project-grant and other charitable income |
65,856 | 66,184 | 132,040 | 73,960 |
| Bank interest | - | - | - | 46 |
| Total | 90,001 | 66,184 | 156,185 | 165,673 |
Donations and legacies of £24,145 comprise unrestricted donations and general/core funding, including The Fore £10,000. Charitable-activity income includes £66,184 of restricted project grants: Go! London £17,368; Mayor of London Sport Career Pathway £21,000; Roots & Wings £5,000; Heathrow EAL107 £14,996; Heathrow HOU103 £1,093; Access Sport £1,000; Souter £2,860; Jack Petchey £1,200; and Community Chest £1,667. The £14,823 Hounslow receipt was settlement of an opening debtor and was not recognised again as income. A £250 Young Harrow receipt was a refund of a duplicated course-fee payment; it reduced expenditure and was removed from income. Grant pipeline and future awards are excluded unless the recognition criteria were met by 30 October 2025.
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
3. Expenditure
| Category | 2025 £ | 2024 £ |
| Staff costs | 95,690 | 66,432 |
| Programme delivery, premises, professional and support costs | 32,511 | 97,529 |
| Total expenditure | 128,201 | 163,961 |
All current-period expenditure has been attributed to charitable activities. The £250 Young Harrow refund reduced programme and support expenditure; it was not grant income. Programme, professional and support costs include remote administrative services purchased through Upwork for RollaDome's UK operations: Executive Personal Assistant to the Chief Executive, Digital Website Support Administrator and Personal Assistant services. These are overseas supplier services, not charitable programmes delivered overseas. The supporting USD invoice schedule is a reconciliation aid only and must not be added again to expenditure already recorded through sterling card or PayPal payments. Restricted expenditure of £66,184 is the management allocation submitted for independent examination against project records and funder purposes. The prior period included £10,874 of expenditure on raising funds and £153,087 on charitable activities.
4. Staff costs
| Staff-cost component | 2025 £ | 2024 £ |
| Gross wages and salaries | 93,895 | 59,675 |
| Employer pension contributions | 1,795 | 2,209 |
| Employer National Insurance net of Employment Allowance | - | 4,548 |
| Total staff costs | 95,690 | 66,432 |
Employer National Insurance of £10,291 was offset by Employment Allowance. The average number of employees was four. No employee received remuneration exceeding £60,000. Payroll records evidence twelve monthly payroll periods. The Chief Executive Officer’s remuneration is disclosed separately below.
5. Trustees’ remuneration and expenses
No person received remuneration for acting as a trustee or director. Anne-Marie Waugh was a company director throughout the period and was employed separately as Chief Executive Officer. Her employment remuneration was gross salary of £47,799.48 and employer pension contributions of £1,103.39, giving total employer-funded benefits of £48,902.87 before any employer National Insurance. The annual return must therefore disclose one paid trustee/director in the employment category, while making clear that no payment was for trustee or director duties. The authority for the employment arrangement and management of the conflict of interest must be confirmed in the board minutes; Anne-Marie Waugh must abstain from that decision.
6. Independent examination and accountancy
The independent examiner’s fee is included within professional and support costs.
7. Debtors
| Debtors | 2025 £ | 2024 £ |
| Trade, grant and other debtors | 79,247 | 36,474 |
| Total debtors | 79,247 | 36,474 |
The debtor balance includes invoices carried through the accounting records and remains subject to recoverability review. The London Borough of Hounslow evidence identifies invoice 2W9N-XZKB-8W6 for £14,850 and invoice RD-INV-2412 for £1,600, giving principal of £16,450 for services delivered before the current reporting period. A £14,823 receipt during the current period was applied against the opening debtor and was not recognised again as income. Statutory late-payment interest calculated to 30 October 2025 is £2,578.49 and fixed recovery costs are £170. These claim additions are disclosed but not recognised as income because entitlement and recoverability remain disputed.
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
8. Cash at bank and in hand
| Cash | 2025 £ | 2024 £ |
| Bank and payment accounts | 4,319 | 395 |
| Total | 4,319 | 395 |
9. Creditors
| Amounts falling due within one year | 2025 £ | 2024 £ |
| HMRC, payroll taxes and accrued interest | 27,104 | - |
| Net wages accrued | 9,778 | - |
| Pension creditor | 485 | - |
| Venue and trade creditors | 6,463 | - |
| Current portion of related-party loan and accrued interest | 2,997 | - |
| Other creditors and accruals | - | 35,128 |
| Total due within one year | 46,827 | 35,128 |
The HMRC balance comprises £24,656.29 of principal and older charges attributable to periods ending by 5 October 2025 plus the £2,447.82 October 2025 payroll accrual. DRS confirmed receipt and onward allocation to HMRC of £4,465.48 for the period 22 May to 20 October 2024. Those payments are settlement of the opening HMRC/DRS creditor, not currentyear charitable expenditure, and have not been deducted twice. The later £34,626.46 HMRC figure has not been posted wholesale because it includes post-year periods and later interest.
| Amounts falling due after more than one year | 2025 £ | 2024 £ |
| Related-party loan | 7,014 | - |
| Total due after more than one year | 7,014 | - |
10. Analysis of funds
| Fund | Opening £ | Income £ | Expenditure £ |
Transfers £ | Closing £ |
| General unrestricted fund | 1,741 | 90,001 | (62,017) | - | 29,725 |
| Go! London | - | 17,368 | (17,368) | - | - |
| Mayor of London Sport Career Pathway | - | 21,000 | (21,000) | - | - |
| Roots & Wings | - | 5,000 | (5,000) | - | - |
| Heathrow EAL107 | - | 14,996 | (14,996) | - | - |
| Heathrow HOU103 | - | 1,093 | (1,093) | - | - |
| Access Sport | - | 1,000 | (1,000) | - | - |
| Souter | - | 2,860 | (2,860) | - | - |
| Jack Petchey | - | 1,200 | (1,200) | - | - |
| Community Chest | - | 1,667 | (1,667) | - | - |
| Total funds | 1,741 | 156,185 | (128,201) | - | 29,725 |
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION
ROLLADOME ALL SKATE LIMITED | ANNUAL REPORT AND ACCOUNTS 2024-25
11. Company limited by guarantee
The company has no share capital. Each member has undertaken to contribute an amount not exceeding £1 to the assets of the company if it is wound up while they are a member or within one year after they cease to be a member.
12. Related-party transactions
The bank review identified £22,922.22 of payments carrying AMW Associates labels and £26,590.95 of payments carrying Anne-Marie Waugh references during the reporting period. Those references are not treated as automatic accounting classifications. Payroll records support Anne-Marie Waugh’s CEO gross salary of £47,799.48 and employer pension contributions of £1,103.39.
Anne-Marie Waugh obtained a personal Monzo loan and advanced £5,000 to the charity on 26 October 2025 and a further £5,000 on 28 October 2025. The carrying amount at 30 October 2025 is £10,012, comprising £10,000 principal and approximately £12 accrued interest. The full future finance charge has not been recognised immediately. Approximately £2,997 is classified within current liabilities and £7,014 after more than one year. The board must ratify the borrowing and terms, record Anne-Marie Waugh’s conflict and abstention, and confirm that the arrangement was in the charity’s interests.
13. Post-balance-sheet matters
After the reporting date the charity continued programme delivery, sought new funding and partnerships, improved financial controls and negotiated with creditors. HMRC balances and creditor arrangements continued to develop after year end; only obligations attributable to events existing at 30 October 2025 are recognised in these accounts. By 28 August 2026, ten monthly loan repayments of £326, totalling £3,260, had been made within bank transfers labelled AMW Associates. The remaining contractual amount payable, including future contractual interest, was £8,469.45. These repayments reduce the loan after the reporting date and do not alter the liability recognised at 30 October 2025.
14. Going concern and material uncertainty
At the reporting date cash was £4,319 while creditors totalled £53,841. Net assets were £29,725 but depended substantially on debtors of £79,247. Debtor collection, future grant receipts, current payroll and tax obligations, creditor arrangements and the control of unrestricted commitments are therefore critical to the charity’s continued operation. These conditions indicate a material uncertainty that may cast significant doubt on the charity’s ability to continue as a going concern. The trustees have nevertheless adopted the going-concern basis because the charity has continued to operate and is pursuing recovery, income and cost-control measures. No adjustments have been made that would be required if the charity were unable to continue.
15. Comparative information
Comparative figures are taken from the signed statutory accounts for the year ended 31 October 2024. Where the presentation has been condensed, the prior-year totals remain unchanged.
Registered charity 1138918 | Company 07050266 | Period ended 30 October 2025 | CHARITY COMMISSION