Charity registration number 1184323 (England and Wales)
Company registration number CE018142
THE REMEMBERING NELL FOUNDATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
THE REMEMBERING NELL FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mr A Halsall |
|---|---|
| Mrs J Jones | |
| Mr S A Jones | |
| Charity number (England and Wales) | 1184323 |
| Company number | CE018142 |
| Registered office | Willow Bank |
| Monks Lane | |
| Hankelow | |
| Cheshire | |
| England | |
| CW3 0JL | |
| Accountants | Hammond McNulty LLP |
| Bank House | |
| Market Square | |
| Congleton | |
| Cheshire | |
| United Kingdom | |
| CW12 1ET |
THE REMEMBERING NELL FOUNDATION
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Accountants' report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 10 |
THE REMEMBERING NELL FOUNDATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees present their annual report and financial statements for the year ended 31 October 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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
Objectives and activities
To advance young people in life, by providing funding, resources and support to charities located in the North West of England for specific purposes which the trustees in their absolute discretion determine, so as to develop their capabilities so that they may grow to full maturity as individuals and members of society.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Activities
The income in the year came from general donations totalling £5,829.
Achievements and performance
Significant activities and achievements against objectives
During the year the following payments were made by the charity:
Wood Street Missions - £1,420 - We have continued our annual funding for the Wood Street Missions Christmas appeal. This is an initiative that provides Christmas presents for low income families living in Manchester and makes sure that children in need receive at least one gift at Christmas. It ensure that children do not feel alienated by their financial situation and can enjoy a Christmas that their peers do.
Downs Syndrome Cheshire Awards - £2,290 - This year we funded an award dinner for the students at Downs Syndrome Cheshire. This rewarded their hard work during the year. This funding helped to drive motivation to keep achieving and allowed the students to have an experience they would have been otherwise unable to have.
Holmes Chapel Comprehensive - £2,778 - This funding provided books for the Wood Street Missions book appeal. This appeal promotes children's literacy which is vital in tackling poverty. This is an appeal that we have annually supported and it provides brilliant outcomes.
Central Cheshire Buddy Scheme - £2,680 - This funding provided 12 activity sessions held at various locations in the northwest. This gave the following outcomes:
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Supporting disabled children to have new experiences i.e. tubing at Chill Factore, going up Blackpool Tower, flying a kite on the beach.
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To visit new places (out of Crewe), new venues i.e. Blackpool Tower, Sealife in Birmingham, Cadbury World in Birmingham.
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To be with friends and have shared experiences with friends i.e. playing on the beach.
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To have new opportunities i.e. visiting new places Crosby beach, crab fishing at New Brighton buying something in a shop.
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Developing new skills i.e. being with others, talking to new people. Shared experiences with friends.
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Increasing confidence and self-esteem through 'a can do attitude' i.e. being out and about, doing different things.
Financial review
At 31st October 2025 the charity had total funds of £35,061.
The charity has a policy of holding £10,000 in reserves to enable the holding of events and fund raisers.
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THE REMEMBERING NELL FOUNDATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
Structure, governance and management
The charity is a Charitable Incorporated Organisation - Foundation registered 8 July 2019.
The charity is governed by its 'Foundation' model constitution whose only voting members are its charity trustees.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr A Halsall Mrs J Jones Mr S A Jones
Recruitment and appointment of trustees
The charity must have at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee.
Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
The trustees' report was approved by the Board of Trustees.
Mr S A Jones
Trustee
23 July 2026
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THE REMEMBERING NELL FOUNDATION
CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE REMEMBERING NELL FOUNDATION FOR THE YEAR ENDED 31 OCTOBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Remembering Nell Foundation for the year ended 31 October 2025, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/ rulebook.html.
This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Remembering Nell Foundation and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/ Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Remembering Nell Foundation and the charity's trustees as a body, for our work or for this report.
It is your duty to ensure that The Remembering Nell Foundation has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of The Remembering Nell Foundation. You consider that The Remembering Nell Foundation is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.
We have not been instructed to carry out an audit or a review of the financial statements of The Remembering Nell Foundation. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hammond McNulty LLP
Chartered Certified Accountants Bank House Market Square Congleton Cheshire CW12 1ET United Kingdom
23 July 2026
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THE REMEMBERING NELL FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 5,829 | 7,058 |
| Other trading activities | 4 | - | 12,967 |
| Total income | 5,829 | 20,025 | |
| Expenditure on: | |||
| Raising funds | 5 | - | 7,573 |
| Charitable activities | 6 | 10,309 | 24,030 |
| Total expenditure | 10,309 | 31,603 | |
| Net expenditure and movement in funds | (4,480) | (11,578) | |
| Reconciliation of funds: | |||
| Fund balances at 1 November 2024 | 39,541 | 51,119 | |
| Fund balances at 31 October 2025 | 35,061 | 39,541 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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THE REMEMBERING NELL FOUNDATION
BALANCE SHEET
AS AT 31 OCTOBER 2025
| Notes Current assets Cash at bank and in hand Net current assets The funds of the charity Unrestricted funds 12 |
2025 £ 35,061 |
£ 35,061 35,061 35,061 |
2024 £ 39,541 |
£ 39,541 |
|---|---|---|---|---|
| 39,541 | ||||
| 39,541 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 October 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 23 July 2026
Mr S A Jones
Trustee
Company registration number CE018142 (England and Wales)
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THE REMEMBERING NELL FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
Charity information
The Remembering Nell Foundation is a Charitable Incorporated Organisation incorporated in England and Wales. The registered office is Willow Bank, Monks Lane, Hankelow, Cheshire, CW3 0JL, England.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charitygoverning document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time 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 trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to 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 the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. 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 costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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THE REMEMBERING NELL FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
(Continued)
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees 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 estimates 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 accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 5,829 | 7,058 |
| Donations and gifts | ||
| General donations | 1,783 | 7,058 |
| Oldham Athletic Charity Football Match | 4,046 | - |
| 5,829 | 7,058 |
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THE REMEMBERING NELL FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
| 3 | Income from donations and legacies | (Continued) | |
|---|---|---|---|
| 4 | Income from other trading activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising events | - | 12,967 | |
| 5 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Other fundraising costs | - | 7,573 | |
| 6 | Expenditure on charitable activities | ||
| Charitable | Charitable | ||
| activities | activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Grant funding of activities (see note 7) | 9,168 | 23,111 | |
| Share of support and governance costs (see note 8) | |||
| Support | 1,141 | 919 | |
| 10,309 | 24,030 | ||
| Analysis by fund | |||
| Unrestricted funds - general | 10,309 | 24,030 |
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THE REMEMBERING NELL FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
7 Grants payable
| Grants payable | ||
|---|---|---|
| Charitable | Charitable | |
| activities | activities | |
| 2025 | 2024 | |
| £ | £ | |
| Grants to institutions: | ||
| Wood Street Missions | 1,420 | 1,800 |
| Downs Syndrome Cheshire Awards | 2,290 | 18,299 |
| Acorns Primary | - | 600 |
| Holmes Chapel Comprehensive | 2,778 | 2,412 |
| Central Cheshire Buddy Scheme | 2,680 | - |
| 9,168 | 23,111 | |
| - | ||
| Support costs allocated to activities | ||
| 2025 | 2024 | |
| £ | £ | |
| Computer costs | 980 | 768 |
| Sundries | 10 | - |
| Insurance | 151 | 151 |
| 1,141 | 919 | |
| Analysed between: | ||
| Charitable activities | 1,141 | 919 |
8 Support costs allocated to activities
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
In the period ended 31 October 2025 £0 of expenses were reimbursed to trustees (2024 £1,800).
10 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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THE REMEMBERING NELL FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions 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 specific purposes.
| At 1 November | Incoming | Resources | At 31 October | |
|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| General funds | 39,541 | 5,829 | (10,309) | 35,061 |
| Previous year: | At 1 November | Incoming | Resources | At 31 October |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General funds | 51,119 | 20,025 | (31,603) | 39,541 |
13 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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