Charity numbw: 11856SS Ross-on-wye ••••" COIIXU¥1-: Y DEVELOPlltbiT TALIST RossN-WYE COMMUNITY DEVELOPMENT TRUST (A Charitable InCoorated Organisation) FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST (A Charilable Incorporated Organisation) CONTEKrs Refer#¢ Administrative Detat15 Organisatw its TntS axl Advisers 1 Trustees Re[ 2. 4 It¥leFndt Examir*r's Repc¥l 5 St&thent d FinarKial Activitie5 6 Balan¢e Shtet 7. 8 Notes to the FiEhandal Statements 9. 17
ROSS-ONWfE COMMUNrrf DEVELOPMENT TRUST IA Charitable Incorpordted Organisation) REFERENCE AND ADMINISTRATIVE DETAILS OF THE ORGANFSATION, s TRUSTEES AND ADVISERS FOR THE YEAR ENDED XI NOVEMBER 2025 The name of the chaTty is Ros>on-Wye Comrnuryty Devdopment Tnst The Trust has established a scheme known as Rc65 Gocrtj Ne@hbours. Trustees Dr Simon Lennane appoirrt&Y on irwrporation, elected 24 March 2Q22 Cllr Jane RoLErts apFKKnted on incorpJrab"on, ele¢t&l 24 March 2022 resigned September 2025 Cllr Beverley po app)int& by Rc6s T(y•m Council 1" May 2ff23 Geofftey Balsom ets-opted by Trustees 14m Jan 2021. elecaed 11 March 2021 reeletXaY' 11" April 2025 Caroline Utting Trustees 6th Jan 2021 241h March 2ff22 retired JacqLJeline Earl dected 3 ' March 1123 Alison Clarke elected 1> April 224 Paul Cummings elected 12 April 2(r24 Rachel Hankins elected 12 April 224,. respJrI 16 January 3Y25 Amanda Barrett elected 11the Apnl 2025 Rc6s Town Counol. a5 a Cc¥rA)Tate Body, has the nght to app)Int one Ttuslee. Al the b.me of cOmpet10n of this report the follob%irg were Rc6s T¢)wn Councillors" Charity registered numfw 1185655 Registered (fKe Ross-on-wye Town Counal The Town Hall Cantilupe Road Ross-on.Wye Herefordshire HR9 7AN Cllr. Chrrs Bartrum Cilr. Millie Boylan Cllr. Dan Ciof(e CIIT Valerie Cokei Cllr. Leon Davi Cllr Linden Defves Cllr. Kie FeT Cllr. Sarah Freer Cllr Winder John Cllr. Daniel LLSter Cllr. fd O'DrBwll Cllr. Beverley PoFe Cllr Michelle Selchfjeld Cllr. Lou6 Stsrk Cllr. Julian UttiTrJ Cllr James Vidler Cllr. Sath'a Harrison Clli. Ritharis M¢Evoy Principal operating 86 Roman Way Ross on Wye He[rrJshlre HR9 5UY IndeFendent examiners Thome & Co 1 St Mary's St Ros&on-Wye Herefordshire HR9 5HT Body corporate
ROSS4)NWfE COMMUNITY DEVELOPMENT TRUST (A Charitable Incorporated Organisation) TRUSTEES, REPORT FOR THE YEAR ENDED NOVEMBER 2025 Obj'ectives aThJ Activities ObjeLtives The tsbjectpies of the CIO are WOTnth"rYJ the effiaency effectNene55 of charrties and the effective use of charrtable resour for the benefft of the publi¢ in Ross-on-wye and surrounding panshes by any rneans as the trustees in their dEscretion shall determine, atrdys that swh womob.on has the goal of prowéing ¢harrtable services or relief to the re$erts of Rc&8-on-Wye ar¥J that any wvate benefft arising is solely incKdental. Activrfies Ross Communty Devdopmert Trust exists to unl(tk the wjtenbal of the c<>mmunity to toJether lo enhance the qualty of life in the t. The chanty was estat4ished In 2019 to encourage volunteeriThJ within the maiket town of Rtsss-on-wye. Huge thanks are due to everyone in the Ross cornrnunty who has st conlribirted their bme 01 money lo the contsnued SLWSS of Rc65 CDT dunro th& year DeMtser 1 2024 to November 3(yh 2025. Ross CDT promotes voluntary 8rtTon in R(wn-Wye by." nerkIng wlh other charrti& and grouF6 2. worta.ng with ststbtory serk'w hdp them work more effe(knely 1th vduntary groups 3. provhling advic?, trainirYJ arbj support to gTCYJF6 4. deVelOng projects to meet identffied neS 5. developing the capacity and skilb ol volunteers. In the Achievements aNJ Perfomiance sed*)n tek)w. the TIL6tees set out hNwe have mov8J forward on these are35 of aty during the review n(J. Public Benefft The Trt6tees seek to ensure that the adivrties of the CIO meet'Public Benefft. tests sn a¢¢ordance ¥Mth the Charicy Commission gukyance. In pathlar, the Trustees have rgJaid tts the Ot4"ectwes ofthe CIO. as sel out In the Cortstrtution, and how prorwd actiwttes Nsill further these. Trustees also Ige proposed a¢tr¢rties in line wth the requireitwrt that they should te te[la1 to the putAiq or a suffiuent section of the putlic. The Tnjstees. haviro reviewe(I the obJ'e¢tNes aTrJ adiwties of the Trust and, having given due consideration to Charty C()mmBssoTr Guidance on be are satsfi&J that the Trusfs Jsiness is properly conducted lor the pulJi¢ tsnefft.
Achievements arvj Perf¢Ymance Nativoing vlilj dherchayts.es and groups We are currently in contaLt with 74 local vdurteer organisath)rts, ofvknich are full members, payiryJ a 41ye8r subscrioion and 29 are tree-of4harge Associe Members. The remainder are on our rnailing IBt. Ea¢n group receNes a quarteriy maithro. wth nev arxJ info. aTrJ aSso a request for infomion atojt their actNthes which we can Vertise on our wet6rte. scaal mecsia and our winted wlCatIon.RC6S Neightourh(xJd N.. This B delNered by vdunteers every three mntrt% lo 6300 usehOldS in ROBS, Bndstow and Weston-under-Penyartt. As well as putJiasiNJ our ¢ projects and those of other gTOUF6. r( eno)urwJes volunteering arvj lists volunteer vacaleS in the tcvn. Thus a comts"nation of f8Ce-tfa¢e cxmta& thro the tryJ(kly sceme. wnted infomiation through letterLK)xes, our Helpline. social media IFacebooK Irstagram, NextDcyJr. TMqEterl aThJ ourweiErte, provides a diverse rarge of communication channeb to conn&X us, and the wder Ross vduntary seolor, to indNiiduals and hoLEehokls. Duriry the year we proceswj 113 DBS checks for 24 lo1 organEab"orts. w¢¥'n9 with StatUtY 5eThi to help them ¥sorl( more effediwdy wkh valurtary gmups We have e$n3ted a Talk Communty Hub ty Hefeforcfshire Council. Rather than a thyscal, walk4n hub, our hub is distntelJ. Our bJdIeS and our hel1e v(yunteers are trained so that they act as sign-P)Sters to the help informatson needed by the peoFle are in conta( wth. We have bn regular attendees at the Heiefordshire Ccffimunrty PartnehIp meett.rus to nets%rJrk 1th other grouFts arKJ contn"bLrte to the Herefordshire ToJetheT inrtithe. Providing aV. traiThrNJ and supptyt to grpS We offeT a raroe of services for othervc4unteer grou in the Ross area. We offer Spa in Ross ehbOUrt1QcKA News for new5 from memter organisaEiorts and aavertEe their volunteer vacanoes in our nemsletter, wetErf(e and sctial Mla. Sin¢e 2021 we have been aFyroved as a Disclc6ure & Barring Service umb118 organi%ation, vthich means we can offer free D8S volunter checks for our Full memter groupE. We stand reajy to act an incubator for grouF6 which are Tn the process of gettiThJ started orwho lack capacity We worked wth a small team ofvc4unleers to arraroe the re-FOinting of the large mural * the junction ol Edde Cross Street arxl Trenchard Street, asssb"w wth furxlraisirg, volunteer recrurtment, nsk assessments and pu1cl1at1Ity cover We were grateftjl for sutwrt from R05s Town Counul foi this ojert. We ¢x)ntintJe to aLt as an umbrella organiskn'on for three domant grout6'. Rcss & District Comrnunty Land Trlt. Rc6s Fairtrade Group and Ross To Ambassadors. Developng projeds to meet rneedS The Ross Gch)d Neh4)UrS IRGNI scheme. air6 to help tXOKAe 3cr(x%s the town. B[stoW and Weston- under-Penyard In many different %fdyS and Ls al the heart of our 0ratior Volunteerteams rxtswtte a range of services for tOFJe who are vulnerable arKI need SUPFM)rt induding a home shopping service for those who are isolated, pet care, light DIY or gardening ts5ks Dunng the year our volunteers did 271 shops for 13 customers. V¥le at80 have a 24[7 me0$1.9 setvice which we v5e a5 a dedK*eYl He1ine. Nearly 100 Voluntee are invthed. indudiFVJ 52 nette3fiet delere. 2 new51etter lorial, 6 Helpline, 10 shoppers.. 3 payment volunteers. 17 befriender5. 3 ¢fE¢k team. 11 tmslees/coordinatOTS.
We ctsn11nu to act as a Herelordshire Counlxl Talk Communrty Hub durirg the year. provKJI signwsting information to enqu5rets aThg our Ros5 Gocxl Neighbours clients. During the finanaal year the Helpline resFrfm& to 741 flls from 169 irKliwdua nUmte. DevelOng the ¢apayty and skklls ofvoluntee DuTrro the year we have o)ntinued to run Safeguafding training events for our Volunt15 arxy those of other grouF6. We are immensely grateftjl to our har¢KsrforYJ staff. OvolunteerS arwj our fijndefs. wthoutN)om none of this work would be Fx6Sit4e. Flnanaal Reviv4V Reserves P{CY The Trustees have agreed 3 lIcY to establish reserve fiJTrYs quwalent to 6 months OFefatiFYJ ¢(6ts. Currendy this is eslimaled to £18.X) ExistirYJ unresknrt funds amount to £15, 162 and the Tr%teeS have established a conkn"ngency fund of £6,(X)O against fvture Insofvency, vknich ts also part of the feservÉ£. Thefelore the Trust has adequate tsKtratrg reserves at the t1ft ol this repDrL Fundin9 ffnancielpfom The Trust is grateful to have tEen in of a TruMr of grants th 5UPPX)rted the geneTal actwrties of the Trust. Grant lunders are Ikgted on page 18 of thi% port Stnjrture. Governan Manag Ross CDT is a Charrtae IncorFxJrated 0rgantsi. It has a o)nslrtLrtion avalatrAe on the wet6ite, based on the M(e1 Chanty ComrnBsion constrtub'on for Clos. The maximum nurnr of Trustees is fve, up to eleven eld and one aptKxntoJ by Ross Town Council Icllr. Beverfey Pope). At each AGM one third of eleded Trustees wll retire each time. At the AGM in April 2024. the Nyo longest standiTrJ elected trustees (Dr Simon Lennane. Jane RoLrtsl rebred ar were releCted aThJ new trustees Alison Clarke, Paul CummirffJs, fiachd Hankirts and Beverley PoFe tre elected. In May 2024 Rc6s Town Council app)inted Cllr p as their apwnted trtee, lo tske the place of Cllr O'Driscoll. In January 2025 Rachel HalS resigned as a tnJst. Jacqueline Earf wll retire at the 2 AGM aThJ will be elwJi1e lertln ison Clarke wll retlfe at the 20 AGM aThJ wll te ehgible tr re-elec*KJn . This rep)rt Nfds awoved by the Trustees on 19th M8r¢h 2025 8Th1 sign1 on theiT behaK by.. Allson Clarke Jaa4ueline Earl J ClaeL Chair of Trustees Trustee
ROSS-ON-WYE COMMUNrrY DEVELOPMEPTh TRUST (A Charitsble Incorpordted Organisation) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 See Page 18
ROSS-ON-WYE COMMUNifi DEVELOPMENT TRUST (A Charitable IncoOrated Oryanisation) STA TEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE AccouMf FOR THE YEAR ENDED 30 NOVEMBER2025 UnTrstricted funds 2025 Restricted funds 2025 Total lunds 2025 Tota funds 2024 Note Income from: Donatiorhs CharItab athwties Total income 39,096 12,061 51.151 38.217 10,059 48,276 12.061 51,157 Expenditure on: charitab activities Supwrt Totsl expenditure 33A16 3,733 37,049 &354 38.670 3.733 42,403 53.791 5.354 53,791 Net income Total fvnds carried lopnI 14.108 14,108 {5,3541 15.3541 8,754 8.754 (5,515} (5,515) The notes on pages 12 to 19 fomi part of these financial statemeni
ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST (A Charitable Incorporated Organisationl BALANCE SHEET AS AT 30 NOVEMBER 2025 2025 2024 Note Fixed Assets Tangible assets Current Assets stocks Debtors Cash at bank and in haTr 10 11 9,027 17,948 26,975 34,799 Creditors: amounts falling due vrithin one year 12 1433) (321) Net current assets Net assets 35,410 35.410 26.654 26,654 Charity Funds Restricted funds Unrestricled Totsl funds 13 13 6.140 29.270 35,410 11,492 15, 162 26,654
ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST (A Charitable Incorporated Organisation) 8ALANCE SHEET Iconlinuedl AS AT 30 hK)VEMBER 2025 The financial statentS were apwoved and authOriS for issue by the Trltstees on 19th March 2026 and on their behalf, ty: Alison Clarke Chalr of Trustees Jacqueline Earf Tmstee and Treasurer The notes on geS 12 to 19 fomi part of these finanaal statements.
ROSS-ON-WYE COMMUNITh DEVELOPMENT TRUST (A Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMETrifs FOR THE YEAR ENDED 30 NOVEMBER 2025 l. Accounting Policies 1.1 Basis of preparation of financial staternents The finanryal statements have tten prer in aco)rdance V+ith Accounting and Repottng ty Challties." Statement of Recommermjed Practise aFph(ae to charits.es preparing thr accounts in accofdance the Financial Rewrting StarKlard applicable in the UK and RepUbC of Ireland (Charibes SORP FRS 102) {effeclive 1 January 20191- RoS>0e Communrty DevelopThnt Trt rreets the definibon of a tefit entity. 1.2 Going concem The Trustees have revtew&J the cuent finanLial st8tUS and operatiorts supported by the Trusl and are sab"$fi1 th8t there are no reasons why the Trust cannot continue as a going concern. 1.3 Income All income is rgnised once the charity has entitiet to the income, it is probable that the income will received, the aFrnunt of InMe rerriVae can t measured reliaw. Donated gocJs or services are recognised when the charity has Control over the item, any coThJthons a550(iated Yalh the donated rtem have been met. the rec0 of econorr#c nefit from the use ofthe rtem by the charity is 0bae and that ec0Th)e benefit can be nwsured Telabty. Donat professonal services arKI donated faciKies are retx)grllsed on the basr8 of the value of the gift to the charTLy which is the amount the thanty would have been willing lo pay to obtain se¢vices or faaltti.es of equNalent econonrric neffi on the on Tnarket", correspoTh*ng amount is then rec(yJnised in eXpeIrture in the perij of receipt. Income tax iecoverable in relati to donabons red under Gift Aid is recognised at the time of donation. 1A Expenditur• Exwndilure is recognised once there is a legal obligation lo transfer economic benefft to a third party, it 15 wobable that a transfer of econorryc nefft5 wsll requir in settlement and the arTM)unl ofthe otAigation can measured feSaW. CharitatrAe aelivitÉes arNJ Governance costs are costs itxurred on the tharity's operats.ons including support costs aNI c£6ts relatiro to the govemance ofthe charity apwt'oned to Charitable adivities.
ROSS-ON-WYE COMMUNITh DEVELOPMENT TRUST (A Charitable Incorporated Organisationl NOTES TO THE RNANCIAL STATEMEPtrs FOR THE YEAR ENDED 30 NOVEMBER 2025 1.5 Tangible fixed assets and depreciati4)n All assets c(ling more than £5CM) are carAtaliwl. Fixed assets are dewecated over 3 years on a thuht4ine bags. 1.6 stocks Stocks are v81Lth at resale value. Co& incIleS all direct CsIS. 1.7 Debtors Detrtors are recc#Jrised at the settlent anunt. 1.8 Cash at Bank and in hand Cash at bank artrd in harKI indLwJes cash and ShOrt-te quid deposits held in Lnks and sirThlar accounts. 1.9 Liabilttie5 and provisions "abilities are recogrmsed when there is an 0a"On at the Balance Sheet date as a resutt of a past event. rt is probatrAe that a transfer of e¢ononic nefit will t r¢Ted in settlement, and the armunt of the settlement be esb"mated reliabty. LiatrA"hb"es are recognised at the anUnt that the chartty an"e5 rt V11 pay to settle the de. 1.10 Financial instTuments The chanty ontry has finanoal assets aThJ finarKial batillknes that qualify as trASiC financial Instrunts. 1.11 Pensions The charity operates a defingJ contritNJb"on enon sthemè, and the pension charge rewesents the amunts payatrAe ty the to the furMI in reskd ofthe year. 1.12 Fund aeeounting General funds are unrestridoj fund5 which are available for use at the discretion of the Trustees in order to fvrther the obpthves of the carity. Restricted funds are ftjnds which have been rSed for SFeufic wrFoses. The aim and use of each is set oul in the tleS to the finanaal slatements. 10
RossN-WYE COMMUNrrY DEVELOPMENT TRUST (A Charitable Incorporated Oryanisationl NOTES TO THE FINANCIAL STATEMEpifs FOR THE YEAR ENDED 30 NOVEMBER 2025 2. Income from donations Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Totsl funds 2024 Donatior 39,096 39.096 38,217 Total 2024 9, 735 28,482 38,217 £0 incled Nwlhin Donations is in respect of donat1 goods and services 3. Income from charitable a¢tiv¢tses Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total ftllos 2024 Core ac*vÉh'es Membership MI inco 10.629 1.432 10,629 1.432 8,685 t,374 12.061 12.061 10,059 Total 2024 10,059 10,059 11
ROSS4)N-WYE COMMUNITY DEVELOPMENT TRUST (A Charitable InGorpornted Organisationl NOTES TO THE FINANCIAL STATEmErs FOR THE YEAR ENDED 30 NOVEMBER 2025 4. Expenditure on charitable activihes Unrestricted funds 2025 RestTiCted , funds 2025 Totsl funds 2025 Totsl funds 2024 Core activlties 1,206 1.206 21,606 Projectr. Wami Ross 10,237 Project. Ross Good NeiqhtM)urs Project Mural 32.110 S354 37,464 17,295 3,828 Project JK300 825 33,316 5,354 38,670 53,791 Total 2024 21,6C 32,185 53,791 12
ROSS4)N-WYE COMMUNIry DEVELOPMENT TRUST (A Charitable Incorpordted Organisationl NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 30 NOVEMBER 2025 5. Support costs Basis of Allo&ition Support costs Governance costs Total 2025 Total 2024 Staff cctsts Activtty Office expern%es Aclivity Audil & Legal Aclivty Insurance Adivrty 2.854 28,Ilt 1. 739 377 461 872 377 461 3.733 2,862 30,334 Totsl 2024 30,334 30,334 6. Independent Examiner's remuneration The fee for Thome & Co to a¢1 as lThJepeThJent ExaEnners, fot FY 2024125, was £262.50+VAT. 7. Staff costs 2025 2024 Wages and salaries Social security costs Pension c( 23,019 27,499 691 23,709 612 28,111 The number of petsons enT4oywJ by the charity during the year was as follNE: 2025 2024 No. There were no errwloyees whose annual remuneratson was £60,(K)O or nN)re. 8. Trustees, vemuneration ) remunerations weie Ffdtd to ary trtee. 13
ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST IA Charitable Incorpordted Or9anisation) NOTES TO THE FINANCIAL STATEMEfft FOR THE YEAR ENDED 30 NOVEMBER 2025 9. Tangible fixed assets The trLBt has no tang¥bfe assets. The chartty does Q•vn Iwo farAorts arKI one rYN)L¥"le tthone. all of whKh have discountgj to zero value duiing the year they were purchased. 10. Stocks 2025 2024 st(k 11. Debtors 2025 2024 Accrued income Prepayments 267 777 8233 770 9,3 12. Credito. AnUnts falling due rythin one year 202S 2024 Tr&le ueditots Accruals 118 315 433 14 314 14
RossN-WYE COMMUNITY DEVELOPMENT TRUST (A Charitable Incorpornted Organisation) NOTES TO THE FINANCIAL STATEMETrrfs FOR THE YEAR ENDED 30 NOVEMBER 2025 13. Statement of funds statement of fvnds- current year lance Id Balance at Transfers November EXpeIltYr 2024 Irul 2025 Unrestricted fvnds General funds Total untestricled ftJTh Reslricted funds Ross Fairtrade Group Ross Communtty Land Tnjst Ins0enCY FuTrJ Ro&8 Good Naghtx)urs Total restrided fvnds Total of fiJThts 15.162 15.162 51.157 51.157 37,049 37.049 29.270 29,270 103 103 37 37 6,000 5.354 11,492 26,654 6,000 6,140 35,410 51.157 42,403 Ross Fairtrade Group- Hohjing fur$ for a currentty dormant group whose aim5 are to promote Fairtrade and local Vcmluce in RoSS-on-e. Ross Cistrict CLT- Ross and Tr"stfirt Con¥nunity Land Trust to [ffIlde affordatAe housing to local people in need. 15
ROSS4)N-WYE COMMUNITY DEVELOPMENT TRUST (A Charitsble In¢orporated Oryanisation) NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 30 NOVEMBER 2025 13. Statemenl of funds l¢ontinued) ststement of funds- prior year Balae Id Bance at Transfers ExF*ThJitur 2023 Income Ib01 2024 Unrestricted lunds General Total unrestricted fuThJs Restricted funds Ross Fairtrade Group Ross Cornmunity Land Tnjst Warm Rc6S I[encY Fund Ross Good WhtK)urs JK300 Mural Total restricied fuThJs Total of funds 16.974 16.974 19,794 19.794 21.606 21.606 15,162 15.162 103 103 37 37 1,407 8.830 10,237 6,000 5,354 7.649 15,000 825 3,828 28,482 40.276 17,295 825 3.828 32,185 53.791 15,195 32,169 11,492 18,654 16
ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST (A Charitsble Incorporated Organisation) NOTES TO THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 30 NOVEMBER 2025 14. Grants Duriro the year the charity rec*vi&J the follng grants for c(Ke costs, MJenb"fied as unrestricted funds.. E F Bulmer Tr £6,000 ExFired 311112026 National Lottery Awards for All- £20,0 ExFMres 3110512W27 Baron Davenwrt s Chaiity £500 Expmres 3115r2026 The Eveson TTUSt £5,000 Expmres 10109r2026 17
ra for lthidw se 141Q) Ll Ad 2011 a)tl th l45(Sllbl ofthÈ 11 ". ¥vJ IFRS 11Q)1rf•* I 2015 ¥R9 sKr 21 4IRfi 1 2£>Z6 18