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2025-11-30-accounts

OPPORTUNITIES R UN LIMITED

(A company limited by guarantee and not having share capital)

Registered Company No: 09327051 Registered Charity No: 1162465

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

OPPORTUNITIES R UN LIMITED

INFORMATION

________ Registered Office 14A Albany Road Weymouth Dorset DT4 9TH Trading Address Osprey Leisure Centre Castletown Portland Dorset DT5 1BD Directors and Trustees The Directors (who are also Trustees under charity law) of the charitable company, all of whom served throughout the year were as follows: Mrs S M Munts Mrs H Goddard Ms E Taylor Ms J R Taylor Ms L Byatt Ms L Cosgrove Ms H J Smith Registered Charity No. 1162465 Registered Company No. 09327051 (ENGLAND & WALES) Independent Examiners Advoco 14A Albany Road Weymouth Dorset DT4 9TH

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OPPORTUNITIES R UN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

_____

The Trustees present their annual report and the financial statements for the year ended 30 November 2025.

Structure, Governance and Management

The financial statements have been prepared on the basis of the accounting policies set out in note 1 to the financial statements and comply with applicable company and charity law. The financial statements are presented in the standard format required by the Statement of Recommended Practice 2005 (SORP 2005) and cover the activities of OPPORTUNITIES R UN Limited. The statement of financial activities (SOFA) shows the gross income from all sources and the split of activities between restricted and unrestricted funds.

Governing Document

OPPORTUNITIES R UN Limited ("the charity") is a registered charity and a company limited by guarantee. It is thus governed by its Memorandum and Articles of Association.

Recruitment and Appointment of Trustees

The Trust is governed by a board of Trustees who are also Directors. The Trustees who served during the year are set out below:

Mrs S M Munts Mrs H Goddard Ms E Taylor Ms J R Taylor Ms L Byatt Ms L Cosgrove Ms H J Smith

Trustee Induction and Training

The new Trustees are briefed on their legal obligations under company and charity law, the Memorandum and Articles of Association and the activities and history of the charity.

Organisation Structure

The charity is controlled by the trustees who meet regularly to oversee the strategy and operation of the Trust.

The board of Trustees manages the charity. They have the power to invest the unrestricted income as they see fit and they have considered the most appropriate policy for investing the charity's funds.

Risk Management

The Trustees actively review and manage the major risks which the charity faces, with responsibilities and accountability specifically allocated as appropriate using a risk manual.

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OPPORTUNITIES R UN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

_____

Financial Results

This period's financial statements and reports have been compiled in accordance with the Companies Act and the SORP 2005.

The results for the year ended 30 November 2025 are set out in the attached Statement of Financial Activities.

The state of the charitable company's affairs at the end of the period is shown on the attached Balance Sheet and shows that total funds are in surplus by £49,423 (2024 - £54,174).

Trust Aims & Objectives

The main policy of the charity is the promotion of social inclusion for the public benefit by preventing adults with learning difficulties from becoming socially excluded from society, relieving their needs and helping them to integrate into society.

There have been no material changes in the policies during this period.

Public Benefit

The Trustees have given due regard to public benefit when planning the Charity's activities, in accordance with Sections G2 and G3 of the Charity Commission's General Guidance on Public Benefit (January 2008).

The paragraphs below set out our activities, achievements and performance during the year, which are directly related to the objects and purposes for which the Charity exists.

These benefits are directly related to the aims of the charity and are totally compliant with the Charity Commission Principles on Public Benefit.

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OPPORTUNITIES R UN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

_____

Introduction

Opportunities R Un Limited continues to support adults with learning disabilities and/ or additional needs in a variety of ways. We work with other local day care providers, Health & Social Care professionals, schools and colleges etc. to offer a range of learning and social opportunities in the local community. We organise our own activities and events as well inviting other groups to attend. These are funded by the charity and we also fund individuals who cannot afford to go on the trips or take part in activities otherwise.

In recent years we have worked with Dorset Council’s Nature Spaces project team to install a garden area, “The Thyme Out Community Garden”. The area is designed to be fully accessible and has a large polytunnel, shed and accessible gardening stations. This addition to our offer has been hugely successful and this year, we have welcomed several visitors from other day service providers and local residents from our community to come together to use the space to connect with nature and with each other community. Events have included outdoor film nights, gardening groups, art workshops, social events and vocational training.

Our plans to develop a space to establish a fit for purpose fully accessible life skills teaching area in our main building continue to be on hold for the foreseeable future due to the increasingly high costs of materials and labour.

2026

Going forward, it is still the intention of the Board to continue attend to making use of the unused space in by offering woodwork, DIY opportunities for the day services using the building. This will enable us to use the centre at full capacity and extend new opportunities.

Our local council (Portland Town Council) have announced that a new special school will be located at Osprey Quay on Portland (just 2 minutes’ walk from our centre). The school aims to provide 75 places for children and young people aged 14-19 years with special educational needs or disabilities (SEND). We plan to actively engage with the school to develop learning opportunities for children and young people living in the locality.

Summary

Investment Policy

The charity does not hold any investments.

Reserves Policy

The charity needs sufficient free reserves to cover six months forward expenditure. However, it had not been possible to build up any unrestricted reserves during the initial period of activity. It is a primary objective of the charity to build up reserves over the next few years, such that the reserves will exceed 12 months operating costs.

Trustees' Liability

Under the conditions of the guarantee, the Trustees' liability as members is restricted to a maximum of £1 each.

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OPPORTUNITIES R UN LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

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Statement of Trustees' Responsibilities

The trustees (who are also directors of OPPORTUNITIES R UN Ltd for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiners

A resolution proposing that Advoco be re-appointed will be put to the next annual general meeting.

Small Company Provisions

This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006.

Approved by Trustees on and signed on their behalf by:

Director Mrs S M Munts

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OPPORTUNITIES R UN LIMITED

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OPPORTUNITIES R UN LIMITED

______

I report on the accounts of the company for the year ended 30 November 2025, which are set out on pages 1 to 17.

Respective Responsibilities of the Trustees and Examiner

The Trustees (who are also the 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 year under section 144(2) of the Charities Act 2014 (the 2014 Act) and that an independent examination is needed.

I am qualified to undertake the examination by being a fellow of the Association of Certified Chartered Accountants.

Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 386 of the Companies Act 2006;

and

OPPORTUNITIES R UN LIMITED

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OPPORTUNITIES R UN LIMITED

______

have not been met or;

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

A P Rodgers FCCA (a partner of) Advoco Chartered Certified Accountants

14A Albany Road Weymouth Dorset DT4 9TH

Date ……………………………………………………

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OPPORTUNITIES R UN LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 NOVEMBER 2025

Note
Incoming resources:
Incoming resources from
generated funds
Voluntary income –
Donations
and legacies
Investment income
4
Incoming resources from
charitable activities
Grants
4
Total incoming resources
Resources expended:
Cost of charitable activities
Provision of activities
5
Governance costs
6
Total resources expended
Net incoming resources
before transfers
Gross transfers between
funds
Net movement in funds for
the year
Reconciliation of Funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
236
37,889
-
38,125
42,876
-
42,876
(4
,751)
-
(4,751)
54,174
49,423		 Restricte
d
funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 Total
funds
2025
£
236
37,889
-
38,125
42,876
-
42,876
(4,751)
-
(4,751)
54,174
49,423		 Total
funds
2024
£
500
31,406
-
31,906
35,347
-
35,347
(3,441)
-
(3,441
)
57,615
54,174

The Notes 1 to 17 form an integral part of these accounts

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Registered Company Number: 09327051 OPPORTUNITIES R UN LIMITED BALANCE SHEET AS AT 30 NOVEMBER 2025

______

2025
Note
£
£
FIXED ASSETS
Tangible assets
10
70,537
CURRENT ASSETS
Debtors
11
-
Cash at bank and in hand
656
656
CREDITORS: Amounts falling
due within one year
12
21,770
NET CURRENT ASSETS
(21,114)
NET ASSETS
49,423
THE FUNDS OF THE CHARITABLE COMPANY
General
13
49,423
Designated - Unrestricted
13
-
Restricted
13
-
TOTAL FUNDS
13
49,423		 2024
£
£
74,821
-
1,123
1,123
21,770
(20,647)
54,174
54,174
-
-
54,174		 2024
£
£
74,821
-
1,123
1,123
21,770
(20,647)
54,174
54,174
-
-
54,174
54,174
54,174
-
-
54,174

For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities;

The directors' acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

These financial statements were approved and authorised for issue by the Directors on

……………………………………..…………………………………….. Director Mrs S M Munts

The Notes 1 to 17 form an integral part of these accounts.

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

30 NOVEMBER 2025

____

1. ACCOUNTING POLICIES

Accounting Convention

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP) issued in March 2005 and the Companies Act 2006.

Incoming Resources

Income, including grant income, is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income represents amounts receivable for goods and services provided. The charity is not VAT registered.

Resources expended and basis of allocation of costs

Expenditure is recognised when a liability arises and is accounted for on an accruals basis, inclusive of VAT, and is allocated to the appropriate heading in the accounts.

Charitable expenditure and basis of allocation of costs

This comprises those costs incurred by the charity in the delivery of its activities and services to enable the charity to meet its charitable aims and objectives. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

30 NOVEMBER 2025

____

Governance Costs

Includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiners fees and costs linked to the strategic management of the charity.

Funds Accounting

Funds held by the charity are:

Unrestricted general funds - these are funds that can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds - these are unrestricted funds set aside by the Trustees for a specific purpose.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its estimated useful life, as follows:

Plant and Equipment 20% reducing balance Leasehold Improvements 4% straight line basis

Tangible fixed assets over £1,000 are capitalised; amounts under this value are written off in the year.

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

30 NOVEMBER 2025

____

Value Added Taxation

The charity is not registered for VAT.

2. INCOMING RESOURCES

The total incoming resources of the company for the year has been derived from its charitable activity which was wholly undertaken in the United Kingdom.

3. NET EXPENDITURE

2025 2024
£ £
The net expenditure for the period is stated after charging:
Depreciation of tangible assets 4,284 4,284
Independent examiners remuneration - -
Pension costs - -
4. INVESTMENT INCOME
Rents received		 Unrestricted
Funds
£
37,889		 Restricted
Funds
£
-		 Total
Funds
2025
£
37,889		 Total
Funds
2024
£
31,406

The Charity did not receive any grants in the year.

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

30 NOVEMBER 2025

____

5. RESOURCES EXPENDED

Charitable activities:
Provision of facilities
Group support
Rental
Stationery
Consultancy
Depreciation
Rates & Water
Repairs &
Renewals
Sundry
Bank charges
6. GOVERNANCE COSTS
Legal and professional
Independent examiners
remuneration		 Unrestricte
d
Funds
£
0
37,440
18
-
4,284
390
0
672
72
42,876
Unrestricte
d
Funds
£
-
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-		 Total
2025
£
0
37,440
18
-
4,284
390
0
672
72
42,876
2025
£
-
-
-		 Total
2024
£
0
30,236
12
-
4,284
243
16
540
16
35,347
2024
£
-
-
-

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

30 NOVEMBER 2025

____

7. TAXATION

As a registered charity, OPPORTUNITIES R UN Limited is exempt from taxation of income and gains to the extent these are applied to its charitable objectives. No tax charge has arisen during the period.

8. TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS

No trustees received any remuneration during the period from the charity and they also did not claim reimbursement for any expenses that they incurred in their roles as trustees.

No trustee or other person related to the Charity, had any personal interest in any contract or transaction entered into by the Charity during the period. The trustees have not acted as agents or made purchases on behalf of the charity during the period.

9. EMPLOYEES

The company does not have any employees.

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

____

10. TANGIBLE FIXED ASSETS

Cost:
Brought forward
Additions
Carried forward
Depreciation:
Brought forward
Charge for the year
Carried forward
Net Book Value 30 November
2025
Net Book Value 30 November
2024		 Leasehold
Improvements
£
107,088
-
107,088
32,267
4,284
36,551
70,537
74,821		 Plant &
Equipment
£
-
-
-
-
-
-
-
-		 Total
£
107,088
-
107,088
32,267
4,284
36,551
70,537
74,821

11. DEBTORS

There are no debtors.

12. CREDITORS

Mrs S Munts, a Director and Trustee has loaned the Charity £21,770 (2024 £21,770).

13. FUNDS

Brought forward
Deficit for the year
Carried forward		 £
54,174
4,751
49,423

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OPPORTUNITIES R UN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

____

14. SHARE CAPITAL

The charity is limited by guarantee and does not have any share capital.

15. CONTROL

The charitable company is controlled by its members, who are the Trustees.

16. COMMITMENTS

As at 30 November 2025, the Charity had no annual commitments under operating leases.

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