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2025-04-30-accounts

Charity Registration No. 1201026

MOOR TIME

UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

MOOR TIME

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Jane Elliott Karen Goodman Picken Tanya Young Victoria Street Ella Sanderson Christine Henney Shain Lisa Wells Jane Connop Gail Rushton

Charity number 1201026 Principal address Darton Clifford Road ILKLEY LS29 0AL Independent examiner Jody Kendall ACA

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CONTENTS

Trustees Report 4-7
Independent Examiners Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11-14

Year ended 30[th] April 2025

MOOR TIME

TRUSTEES’ REPORT

Charity Trustees’ Annual Report

Charity name: Moor Time Charity registration number: 1201026 Charity’s principal address: Darton, Clifford Rd, Ilkley, LS29 0AL

From 30[th] April 2024 - 30[th] April 2025

Objectives and Activities

Moor Time’s objectives (as set out in our governing document)

TO RELIEVE THE NEEDS OF CHILDREN AND ADULTS WITH DISABILITIES IN BRADFORD AND NEIGHBOURING LOCAL AUTHORITIES BY PROVIDING SHORT BREAK CARE AND STAFFSUPPORTED RECREATIONAL ACTIVITIES.

Summary of Moor Time’s main activities

Moor Time provides staffed recreational activities for young people with additional needs in the Ilkley and Keighley area of West Yorkshire. Our emphasis is on meeting the leisure and support needs of young people with high level needs, and providing family carers with respite. Specifically we offer:

Public benefit statement

As trustees we have read and understood the Charity Commission’s guidance on public benefit. This informs all our planning and objectives as a charity, and we are confident that we are acting in accordance with the guidance.

Year ended 30[th] April 2025

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Achievements and Performance – April ’24 – April ‘25

In total we ran 39 full-day sessions of holiday club between April ‘24 and April ‘25, accommodating an average of 10 young people per session.

In October ’24 we also had our first under 5s group trip, a pumpkin-picking expedition to Brookleigh Farm in Menston.

Our volunteers mainly come from Shipley College Health and Social Care department, who have an onrunning relationship with Moor Time of sending students for internships. Moor Time project manager Jane Connop supported with a Shipley College Skills Week in January 2024 by giving a series of talks to students training in relevant fields.

Year ended 30[th] April 2025

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Moor Time also received £4800 from Bradford Council’s Short Breaks team towards activities and trips at our sessions. Day-to-day running costs continued to be covered by the National Lottery and the Holiday Activities and Food (HAF) scheme.

Financial review

Moor Time plans sessions around funding received. Sessions are booked in around 3 months in advance. The majority of Moor Time staff, with the exception of the part-time Project Manager and part-time Finance Officer are on zero hours contracts and therefore Moor Time has a degree of financial security due to low fixed overheads.

Reserves policy

The Trustees’ policy is that the charity should have sufficient unrestricted reserves to enable it to meet its financial obligations as and when they fall due without prejudicing the ability of the Charity to raise funding and commit expenditure to its objectives.

The Trustees carefully considered the financial obligations of the charity and have determined a reserve policy that is aimed at protecting a minimum reserve whilst managing funds to ensure that they are appropriately used to support the charity’s aims.

The reserves have been set at 6 months of overheads at any one time, currently £61,000.

Principal Funding Sources

The main income streams for the charity were comprised of grants from National Lottery and HAF Bradford Council. Other income was received from a Bradford Council Short Breaks grant, and local choirs’ fundraising.

Main expenditure

The major expenditure of the charity is in relation to staff costs and room hire. We feel confident that there will always be a need for our services as our families will always need respite and whilst we have grant funding at the moment, many of our families receive direct payments support, so we continue to explore this and other ways to fund our services.

Investment Policy

Aside from retaining a prudent level of reserves each year, the charity’s funds will be invested in activities to further the objects as set out in our Memorandum and Articles of Association. The Board is committed to reinvesting any surplus funds, and will on an annual basis review the charity’s investment priorities and agree relevant investments to meet identified needs and opportunities aligned to our objects.

Year ended 30[th] April 2025

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Risk Policy

The charity will implement a reserves policy, agreed by the Trustees with independent financial advice. The Trustees at its quarterly meetings will review any risk and issues raised, information around security and any updates on good governance and management. We will also ensure robust policies and procedures in place and address any gaps in provision.

Structure, Governance and Management

Type of governing document: constitution

How is the charity constituted? Charitable Incorporated Organisation (CIO)

Trustee selection methods: trustees have been recruited to bring a breadth of experience, skills and knowledge to Moor Time, and to represent our community of carers, service users and SEND professionals. Recruitment of new trustees is an open and public process, and done after resignations are made or a gap in skills or the diversity of the board is identified. All trustees are asked to consider potential conflicts of interest, and are subject to a DBS check.

Our trustees

Jane Elliott – Chair – marketing, fundraising, copywriting Vicki Street – Secretary – fundraising, management, HR recruitment Shain Wells – Treasurer – safeguarding, social policy, mental health care Jane Connop – project management, speech and language support Karen Goodman – occupational therapy, charity management, safeguarding Christine Henney – advocacy, charity management, safeguarding Gail Rushton – specialist teaching, specialist out of school care management

Ella Sanderson – advocacy, childcare, volunteering Tanya Young – finance, book keeping, grant applications

Jane Connop and Tanya Young also have paid roles within Moor Time. Their positions were subject to an open and fair recruitment process. They do not take part in any trustee decision-making that could benefit them professionally, and they take no part in Moor Time’s pay review sub-committee which is made up of Jane Elliott, Vicki Street and Shain Wells.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature :

Full name : Jane Elliott Position : Chair Date : 15/1/26

Year ended 30[th] April 2025

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INDEPENDENT EXAMINER’S REPORT

I report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 9 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

(iii) to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the 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:-

(a) which gives me reasonable cause to believe that in any material respect the requirements:-

(i) to keep accounting records in accordance with section 130 of the 2011 Act; and

(ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met; or

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

Dated: 4th February 2026

J Kendall ACA 8 Craiglands Park, Ilkley, LS29 8SX

Year ended 30[th] April 2025

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025

Notes
Income
Donations
Grants
2
Fees
Total incoming resources
Expenditure
Charitable activities
3
Total expenditure
Net (expenditure)/income
Net movement in funds
Total funds brought forward
Total funds carried forward

Unrestricted
funds
£
Restricted
funds
£
Total
2025
£
Total
2024
£
3,049
-
3,049
2,343

151,287
8,508
159,795
98,772
10,294
-
10,294
8,830
164,630
,
8,508
173,138
109,945

121,046
5,824
126,870
104,361
121,046
5,824
126,870
104,361
43,584
2,684
46,268
5,584
58,414
1,024
59,438
53,854
101,998
3,708
105,706
59,438

10

Year ended 30[th] April 2025

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BALANCE SHEET AS AT 30 APRIL 2025

Notes
Current assets
Cash at bank
Debtors and Prepayments
Total current assets
Total assets
Creditors: amounts falling due within
one year
Total assets less current liabilities
The funds of the charity
Restricted funds
5
Unrestricted funds
Total charity funds
Unrestricted
funds
£
Restricted
funds
£
Total funds
2025
£
Total funds
2024
£
103,184
3,708
106,892
60,639
-
-
-
-
103,184
3,708
106,892
60,639
103,184
3,708
106,892
60,639
1,186
-
1,186
1,201
101,998
3,708
105,706
59,438
-
3,708
3,708
1,024
101,998
-
101,998
58,414
101,998
3,708
105,706
59,438

The accounts were approved by the trustees on 4[th] February 2026

Tanya Young (Treasurer)

11

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

1.1 Basis of preparation

The accounts are prepared under the historical cost convention.

The accounts have been prepared in accordance with 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.

Having considered future planned activities and the reserves available to the charity, the trustees are satisfied that the financial statements should be prepared on the going concern basis.

Moor Time meets the definition of a public benefit entity under FRS 102.

1.2 Incoming resources

All income is recognised once the charity has entitlement to the income. It is probable that the income will be received and the amount of income receivable can be measured reliably.

Core funding revenue grants are credited to the income and expenditure account as and when receivable.

Revenue grants for specific project funding are credited to the income and expenditure account as and when receivable and unspent amounts are carried forward as part of the restricted funds in the balance sheet.

Donations and other income are credited to the income and expenditure account as and when receivable.

1.3 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. These include governance costs which are those costs associated with meeting the constitutional and statutory requirement of the charity.

All costs are allocated between the expenditure categories on the SOFA on a basis designed to reflect the use of the resource.

1.4 Accumulated funds

Unrestricted funds are available to be spent for any of the purposes of the charity. Restricted funds are subject to specific conditions by donors as to how they may be used.

12

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

2 Voluntary income

Grants receivable
Restricted projects
BMDC – Friendship Grant
BMDC – Short Breaks Grant
Historic England
Unrestricted projects
National Lottery
BMDC - Healthy Activities and Food
2
Charitable activities
Unrestricted Projects
Staff and Freelance costs
Rent
Food
Trips and activities
Equipment
Insurance
Office expenses
Volunteer costs
Bank Charges
Independent examination fee
Total
2025
£
2024
£
-
1,724
4,800
5,000
3,708
-
8,508
6,724
80,191
29,222
71,096
62,826
151,287
92,048
2025
2024
£
£
82,365
78,144
17,252
7,664
819
310
10,994
10,760
6,208
2,228
1,213
360
1,790
2,159
160
30
165
286
80
80
121,046
98,661

The Charity received Grant Funding from the National Lottery and BMDC -HAF, held in unrestricted reserves.

Both of these grants are considered to be unrestricted as they relate to the general purpose of the charity and not a specific activity or purpose within the charity.

13

MOOR TIME

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

3 Charitable activities (ctd)

Restricted Projects
Rent
Equipment
Staff costs
Trips and activities
Food
Office
Staff Costs
Salaries and wages
Social Security costs
Employer contribution to pension scheme
Total
Other staff costs and expenses
Training
Total staff costs
Average number of staff
Average FTE’s
Highest paid employee is paid below £30,000
2025
2024
£
£
-
600
-
-
-
9,046
5,824
550
-
-
-
150
5,824
5,700
2025
2024
£
£
71,450
68,685
-
-
726
711
72,176
69,396
8,920
8,748
1,268
1,120
82,364
78,144
14
20
2.5
2.5

4 Staff Costs

14

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

5 Restricted funds

The income funds of the charity include restricted funds comprising unexpended balances of grant and donations held on trust for specific purposes:

Movement in funds

BMDC – Friendship Grant
BMDC – Short Breaks Grant
Historic England
Balance at 30
April 2024
Incoming
Resources
Resources
Expended
Transfers
between
funds
Balance at
30 April
2025
£
£
£
£
£
1,024
-
(1,024)
-
-
-
4,800
(4,800)
-
-
-
3,708
-
-
3,708
1,024
8,508
(5,824)
-
3,708

Movement in funds

BMDC – Friendship Grant
BMDC – Short Breaks Grant
Balance at 1
May 2023
Incoming
Resources
Resources
Expended
Transfers
between
funds
Balance at
30 April
2024
£
£
£
£
£
-
1,724
(700)
-
1,024
5,000
(5,000)
-
6,724
(5,700)
-
1,024

6 Transactions with related parties

Trustees are employed within the Charity in non- Trustee related activities. No Trustee received any remuneration for Trustee activities.