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← Jane Moore Trust

2025-06-30-accounts

REGISTERED COMPANY NUMBER: SC134995 (Scotland) REGISTERED CHARITY NUMBER: SC020123

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

THE JANE MOORE TRUST

Bannerman Johnstone Maclay Limited Chartered Accountants and Statutory Auditor 213 St Vincent Street Glasgow G2 5QY

THE JANE MOORE TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page
Report of the Trustees 1 to 10
Report of the Independent Auditors 11 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 25
Detailed Statement of Financial Activities 26 to 27

THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives

The principal object of The Jane Moore Trust is to offer a range of responsive services that include education, employability, social enterprise, social housing, and access to psychological support for children and young people.

Significant activities Education

For learners who are unable to engage with mainstream education, we provide sector-leading residential and education provision for neurodiverse children and young people aged 5 to 18, who require highly specialised teaching, bespoke pastoral care and a range of dedicated services, including Speech and Language Therapy, Occupational Therapy and psychological interventions, Family Support, out of term activity programmes, and transitional support work.

We offer carefully planned personalised learning pathways that are rooted in the framework of Curriculum for Excellence and work in partnership with the children and young people, parents, carers and a range of other professionals to ensure they maximise their potential and fulfil their aspirations.

Our campus in Dunkeld with capacity for 36 children and young people, is set in a calm rural location, providing bespoke pathways in both specialist education and accommodation leading to positive destinations in learning, life and work. We do this through our;

Residential Education (partnership with Moore House School Ltd)

For neurodiverse children and young people who would benefit from an enhanced package of support our Dunkeld Campus provides residential placements.

Support Services

The charity has access to a team of throughcare/aftercare workers who provide services and support young people transitioning from being 'looked after' by the local authority to independent living aged 15-26 with sustained nurturing relationships, flexible support and person-centred assistance, offering the love and vital scaffolding they require to successfully transition to adulthood.

The support services ensure young people are better able to identify ways to take control over their lives and build resilience, become comfortable with accessing support to overcome challenges, explore and develop new personal life skills, learn the skills to live independently, and have more access to support and opportunities to improve their lives. We do this by providing:

Page 1

THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

OBJECTIVES AND ACTIVITIES

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

OBJECTIVES AND ACTIVITIES Public benefit

Education

Moore House Group Dunkeld Campus, part of The Jane Moore Trust, delivers specialised education and therapeutic support to neurodiverse children and young people aged 5 to 18. We aim to meet a wide range of additional support needs, including autism spectrum conditions, developmental trauma, and mental health challenges.

Our core values - Acceptance, Aspiration, Achievement, and Attainment - shape every aspect of our provision. We offer a flexible curriculum underpinned by a nurturing, relationship-based approach, supported by integrated therapeutic services such as speech and language therapy, occupational therapy, and psychological support.

As a dual campus supporting both day and residential children & young people, we continue to develop sector-leading education tailored to each child/young person's individual needs.

We have:

Future Developements include:

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

OBJECTIVES AND ACTIVITIES

Our Developing the Young Workforce curriculum experiences continued to be very successfully developed for our Senior Phase young people, with additional employer partners hosting work placement opportunities as well as increased School College Partnership opportunities with 3 local Colleges. Post school transition planning for school leavers continued to provide bespoke pathways for our young people, including school college partnership courses with college and university. All young people leaving the school by the end of the session had moved on to positive destinations. We continue to have 100% post school destinations for our leavers. We continued to consult the Student Council regarding significant redesign of the campus environments.

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

OBJECTIVES AND ACTIVITIES

Positive Destination Data

Academic Year (point of leaving) Number of Leavers Number of Positive Destinations
2019-2020 1 100%
2020-2021 5 100%
2021-2022 4 100%
2022-2023 5 100%
2023-2024 3 100%
2024-2025 2 100%

Positive destinations: SRUC, Elmwood; Perth UHI; Princes Trust; Individual Adult Services Programme; Abertay University; Fife College; Dundee & Angus College; Aberdeen University.

Parental Quote

"The drive and passion is unmatched. A place where our child can be herself and learn without feeling different"

Head of Education quote:

"Parents tell us that 'you get it' - and we do"

Support Services

Participants who previously attended Moore House Group education provisions, resided within one of their residential services or fostering families are introduced to the Support Service through the Moore House Group Psychological Service and Interventions Team and Social Worker.

Relationships are developed to ensure the young person and The Jane Moore Trust Throughcare/Aftercare worker develop a consistent supportive, nurturing relationship. Our Throughcare/Aftercare Support Team has an active caseload of 60-100 young people aged 16 to 25 each year.

Our ethos is to provide young people and young adults with a connection with someone they are comfortable with to support, advise, stimulate and enhance their confidence to live successful lives. We also create safe environments and opportunities for them to share any worries or concerns they may have, and that support does not end when they reach their 25th birthday.

Young Adult (aged 27 years old) grew up in care, and at 26 returned to live with her birth family. Unfortunately, the relationship broke down and the young person made contact with Jill, our Throughcare/Aftercare worker to request help.

Due to the desperate situation to get away from the family home the young person went to stay with a previous partner known to put them at risk, eventually becoming homeless.

Jill supported the young person to declare themselves homeless and access housing, obtain vital medication through the local pharmacy, register at a local GP surgery, access mental health support through a SAMH group and become a sounding board and constant support while they coped with crisis as they arose.

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

OBJECTIVES AND ACTIVITIES

Jill supported the young person when it became apparent they were a victim of domestic violence and attended the Police Station with them as they gave evidence. Jill organised a replacement mobile phone as the Police required the young person's phone as evidence and worked with the Police and Housing to provide a place of safety. The young person was vulnerable, in crisis and unable to access the help they needed without Jill's support, advice and consistent supportive, nurturing relationship.

Through feedback the trust has identified the support service would be beneficial to young people from other external agencies and has developed a rolling programme of applications to trusts and foundations to support the employment of 2 additional support workers.

"I worked with Jill supporting a young person who was leaving her foster placement in a planned transition to Supported Lodgings. Following a breakdown, the transition happened on an emergency basis. Jill provided the constant in the young persons journey, having known her whilst she was living with the foster family and taking the knowledge of the young person's learning, understanding and educational needs to new settings. The young person had complex learning needs, requiring support to problem solve and make positive decisions. Supporting the individual with her personal safety, money management following situations, which often led to referrals being made for Adult Protection. The young person moved on a number of occasions, sometimes connecting with her was problematic; however, The Jane Moore Trust did not see geographical boundaries as a barrier to supporting her which made a huge difference in ensuring that a consistent level of support was offered. I would definitely recommend the services of The Jane Moore Trust as they provide an excellent throughcare/aftercare service." Pauline, Workforce Development Lead Officer (Education and Children's Services) Fife Council.

STRATEGIC REPORT

Achievements and performance

Fundraising activities

In addition to our own ongoing fundraising activities, The Jane Moore Trust engaged the services of The HOPE Consultancy in October 2021 to support the growth of a varied and robust fundraising plan. The HOPE Consultancy are working closely with key members of staff to establish the needs and to start the process of creating fundraising initiatives in all areas of income generation, to include Trusts and Foundations, Individual Giving, Community Fundraising, Corporate Support, Fundraising Events and a Major Donor plan to support these needs for funds.

Financial review

Principal funding sources

The principal source of funding is from fees charged for services and support from Moore House School Ltd and JMT Care Services Ltd.

Moore House School Ltd continued to provide gifts in kind during the year including:

Reserves and investment policy

The Jane Moore Trust maintains sufficient short term cash balances for its current needs. It has no long term investments.

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

STRATEGIC REPORT Financial review

Going concern

The trustees are required to prepare the statutory financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in operate. In satisfaction of this responsibility the trustees have considered the trust's ability to meet its liabilities as they fall due.

The trust meets its day to day working capital requirements through support from related party companies.

The trust's going concern assessment considers its principal risks and is dependent on a number of factors including financial performance.

The current and future financial position of the trust, its cash flows and liquidity have been reviewed by the trustees.

Following this review, the trustees are confident that the trust has sufficient resources to continue to operate for the foreseeable future. Accordingly, the trustees consider it appropriate to prepare the financial statements on the going concern basis.

Future plans

We will continue to develop a highly skilled workforce working towards accreditation with the ADHD Foundation and National Autistic Society (NAS). In order to expand our range of services, we will be increasing our residential accommodation capacity.

We will further develop our Virtual Academy product, recruiting education and support staff to expand the service.

We will continue to work with The HOPE Consultancy to expand on fundraising activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The Jane Moore Trust is a registered Scottish charity, number SC020123, incorporated as a company limited by guarantee, number SC134995 and administered under Memorandum of Association dated 13th November 1991, which established the objects and powers of the charitable company and is governed under its Articles of Association. The Jane Moore Trust is registered with the Office of the Scottish Charity Regulator.

Recruitment and appointment of new trustees

The directors of the company are also Charity Trustees as defined in the Charities and Trustee Investment (Scotland) Act 2005. Under the requirements of the Memorandum and Articles of Association, the Charity Trustees are elected for a period of three years after which they must be re-elected at the Annual General Meeting.

Charity Trustees are recruited to maintain a balance of childcare, strategic, legal, financial and operational skills. New Charity Trustees are sought when there is a perceived gap in the skill base of the Charity Trustees as a group. Nominations for new Charity Trustees are sought from existing Charity Trustees and decisions are made as a group as to whether the candidates are considered suitable. Given the highly sensitive nature of The Jane Moore Trust's work and the requirements of the Care Commission, new Charity Trustees are thoroughly vetted and subject to Scottish Criminal Records Office through Disclosure Scotland at Enhanced Level.

Organisational structure

The Jane Moore Trust is managed by the Chief Executive Officer, who has responsibility for the strategic and operational matters devolved by the Board of Trustees, chaired by Patricia Sheridan. Administrative, financial and legal services are commissioned as required.

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees

When new Charity Trustees are appointed, they are given an introduction to the work of The Jane Moore Trust and provided with the information needed to fulfil their roles. All Charity Trustees are included in structured Development Day programmes, held at least annually, for all participants in the work of The Jane Moore Trust. The Charity Trustees meet at least quarterly.

Key management remuneration

The Trustees are the charity's key management. These personnel are in charge of directing, controlling and operating the charity on a day-to-day basis.

The Trustees act in a voluntary capacity and the Trust, therefore, does not require to have a remuneration policy in place.

Employed and salaried by Moore House School Ltd: Patricia Sheridan, Lee Sheridan and Stephen Drysdale.

Risk management

The Charity Trustees are responsible for the management of risks faced by The Jane Moore Trust. They have considered the major risks to which the Jane Moore Trust is exposed, in particular those related to the child centred operations of the Jane Moore Trust, and are satisfied that systems have been established to manage those risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

SC134995 (Scotland)

Registered Charity number

SC020123

Registered office

3A & 3B Alba Pavillions Alba Campus Livingston West Lothian EH54 7HG

Trustees

Mrs P Sheridan W Wood L Sheridan S Drsydale C Bell (resigned 18.4.25) D M Millar (resigned 18.4.25) M Cook

Senior Statutory Auditor

Douglas Paton BSc CA

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

REFERENCE AND ADMINISTRATIVE DETAILS Auditors

Bannerman Johnstone Maclay Limited Chartered Accountants and Statutory Auditor 213 St Vincent Street Glasgow G2 5QY

Bankers

The Royal Bank of Scotland plc 8 Hopetoun Street Bathgate West Lothian EH48 4EU

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Jane Moore Trust for the purposes of company law) are responsible for preparing the Report of the Trustees 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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

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 the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

AUDITORS

The auditors, Bannerman Johnstone Maclay Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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THE JANE MOORE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 20 February 2026 and signed on the board's behalf by:

Mrs P Sheridan - Trustee

Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF THE JANE MOORE TRUST

Opinion

We have audited the financial statements of The Jane Moore Trust (the 'charitable company') for the year ended 30 June 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF THE JANE MOORE TRUST

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF THE JANE MOORE TRUST

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Douglas Paton BSc CA (Senior Statutory Auditor) for and on behalf of Bannerman Johnstone Maclay Limited Chartered Accountants and Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 213 St Vincent Street Glasgow G2 5QY

20 February 2026

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THE JANE MOORE TRUST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025

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----- Start of picture text -----
2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations 2 24,858 - 24,858 261,090
Charitable activities 3
Education 1,314,791 - 1,314,791 891,847
- -
Throughcare/aftercare 47,250 47,250
Total 1,339,649 47,250 1,386,899 1,152,937
EXPENDITURE ON
Charitable activities 4
Education 1,242,813 - 1,242,813 1,089,379
- -
Throughcare/aftercare 47,250 47,250
Total 1,242,813 47,250 1,290,063 1,089,379
NET INCOME 96,836 - 96,836 63,558
RECONCILIATION OF FUNDS
-
Total funds brought forward 66,072 66,072 2,514
TOTAL FUNDS CARRIED FORWARD 162,908 - 162,908 66,072
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The notes form part of these financial statements

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THE JANE MOORE TRUST

BALANCE SHEET 30 JUNE 2025

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank		 Unrestricted
Restricted
fund
funds
£
£
6,513
-
24,376
-
281,749
-		 Unrestricted
Restricted
fund
funds
£
£
6,513
-
24,376
-
281,749
-		 2025
2024
Total
Total
funds
funds
£
£
6,513
9,911
24,376
65,577
281,749
47,447
CREDITORS
Amounts falling due within one year
12		 306,125
(149,730)		 -
-		 306,125
113,024
(149,730)
(56,863)
NET CURRENT ASSETS 156,395 - 156,395
56,161
TOTAL ASSETS LESS CURRENT
LIABILITIES		 162,908 - 162,908
66,072
NET ASSETS 162,908 - 162,908
66,072
FUNDS
14
Unrestricted funds		 162,908
66,072
TOTAL FUNDS 162,908
66,072

The financial statements were approved by the Board of Trustees and authorised for issue on 20 February 2026 and were signed on its behalf by:

P Sheridan - Trustee

The notes form part of these financial statements

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THE JANE MOORE TRUST

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

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2025 2024
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 234,579 38,948
Finance costs paid (277) (127)
Net cash provided by operating activities 234,302 38,821
Cash flows from investing activities
-
Purchase of tangible fixed assets (10,194)
-
Net cash provided by/(used in) investing activities (10,194)
Change in cash and cash equivalents in the
reporting period 234,302 28,627
Cash and cash equivalents at the beginning
of the reporting period 47,447 18,820
Cash and cash equivalents at the end of the
reporting period 281,749 47,447
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The notes form part of these financial statements

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THE JANE MOORE TRUST

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

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1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025 2024
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 96,836 63,558
Adjustments for:
Depreciation charges 3,398 283
Finance costs 277 127
Decrease/(increase) in debtors 41,201 (18,392)
Increase/(decrease) in creditors 92,867 (6,628)
Net cash provided by operations 234,579 38,948
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.24 Cash flow At 30.6.25
£ £ £
Net cash
Cash at bank 47,447 234,302 281,749
47,447 234,302 281,749
Total 47,447 234,302 281,749
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The notes form part of these financial statements

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THE JANE MOORE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with the going concern principle of accounting as the trustees consider this appropriate.

The reporting currency of the financial statements is Pound Sterling (£). No level of rounding has been applied in the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

School fee income

School fee income is recognised over the period to which the fees relate. Amounts invoiced in advance for periods after the year end are deferred and recognised in the relevant accounting period.

Donations

Donations are recognised when the charity has evidence of entitlement, receipt is probable and the amount can be measured reliably.

Grants

Grants receivable are recognised when the charity has entitlement to the funds, receipt is probable and the amount can be measured reliably. Revenue grants that relate to specific activities or time periods are recognised as income as the related expenditure is incurred or the time period has elapsed. Grants received in advance of the related activity are recognised as deferred income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tenants improvements - 2% on cost Office equipment - 33% on cost Motor vehicles - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

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

Pension costs and other post-retirement benefits

The charity operates a money purchase grouped personal pension scheme for care staff.

The charity participates in the Scottish Teachers Pension Scheme. It is a multi-employer defined benefit scheme. It is not possible for the body to identify its share of the underlying assets and liabilities of the scheme on a consistent and reasonable basis. Therefore, the charity accounts for the scheme as if it were a defined contribution scheme, as permitted by FRS 102 section 28. As a result, employer contributions are charged to the Statement of Financial Activity as they fall due.

2. DONATIONS

3.

Donations
INCOME FROM CHARITABLE ACTIVITIES
Activity
Education fees
Education
Rental income
Education
Management fees
Education
Grants
Throughcare/aftercare
Grants received, included in the above, are as follows:
National Lottery Community Fund		 2025
£
24,858
2025
£
1,299,791
15,000
-
47,250
1,362,041
2025
£
47,250		 2024
£
261,090
2024
£
695,516
13,750
182,581
-
891,847
2024
£
-

The above training grant is for foster carers. This grant was made by the Scottish Executive.

continued...

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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

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4. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 5) note 6) Totals
£ £ £
Education 1,237,213 5,600 1,242,813
-
Throughcare/aftercare 47,250 47,250
1,284,463 5,600 1,290,063
5. DIRECT COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Staff costs 802,015 632,988
Rent and office costs 119,343 119,295
Light and heat 35,928 40,004
Telephone including mobiles 85,162 75,492
Postage and stationery 9,125 6,411
Sundries 3,688 1,416
Consultancy fees 59,692 55,026
Vehicle expenses 11,608 9,607
Staff expenses 3,637 15,387
Computing 4,191 2,080
Cleaning 11,340 9,551
Bad debts - 9,449
Education costs 47,062 57,145
Childrens' expenses 28,612 4,090
Premises costs 59,385 48,328
Depreciation 3,398 283
Interest payable and similar charges 277 127
1,284,463 1,086,679
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continued...

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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

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6. SUPPORT COSTS
Governance
costs
£
Education 5,600
Support costs, included in the above, are as follows:
Governance costs
2025 2024
Total
Education activities
£ £
Auditors' remuneration 5,600 2,700
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Auditors' remuneration 5,600 2,700
Depreciation - owned assets 3,398 283
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8. TRUSTEES' REMUNERATION AND BENEFITS

Consultancy fees were invoiced to the Trust by W Wood of £4,807 (2024 - £12,185) and C Bell of £7,533 (2024 - £13,627).

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Expenses were paid to M Cook of £124 (2024 - £nil).

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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

9.
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
Trustees
No employees received emoluments in excess of £60,000.
10.
TANGIBLE FIXED ASSETS
Tenants
Office
improvements
equipment
£
£
COST
At 1 July 2024 and 30 June 2025
25,275
158,002
DEPRECIATION
At 1 July 2024
25,275
158,002
Charge for year
-
-
At 30 June 2025
25,275
158,002
NET BOOK VALUE
At 30 June 2025
-
-
At 30 June 2024
-
-		 2025
£
648,016
68,351
85,648
802,015
2025
20
7
27
Motor
vehicles
£
10,194
283
3,398
3,681
6,513
9,911		 2024
£
517,199
50,314
65,475
632,988
2024
16
7
23
Totals
£
193,471
183,560
3,398
186,958
6,513
9,911

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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

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11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 22,403 41,576
Prepayments and accrued income 1,973 24,001
24,376 65,577
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 16,026 12,444
-
Amounts owed to related parties 45,775
Social security and other taxes 17,110 12,274
VAT 45,138 -
Pension creditor 14,082 7,826
Accrued expenses 11,599 24,319
149,730 56,863
13. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£ £
Within one year 30,000 111,000
-
Between one and five years 84,329
30,000 195,329
14. MOVEMENT IN FUNDS
Net
movement At
At 1.7.24 in funds 30.6.25
£ £ £
Unrestricted funds
General fund 66,072 96,836 162,908
TOTAL FUNDS 66,072 96,836 162,908
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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
1,339,649
Restricted funds
National Lottery Grant
47,250
TOTAL FUNDS
1,386,899
Comparatives for movement in funds
At 1.7.23
£
Unrestricted funds
General fund
2,514
TOTAL FUNDS
2,514
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
1,152,937
TOTAL FUNDS
1,152,937		 Resources
expended
£
(1,242,813)
(47,250)
(1,290,063)
Net
movement
in funds
£
63,558
63,558
Resources
expended
£
(1,089,379)
(1,089,379)		 Movement
in funds
£
96,836
-
96,836
At
30.6.24
£
66,072
66,072
Movement
in funds
£
63,558
63,558

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THE JANE MOORE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

At 1.7.23
£
Unrestricted funds
General fund
2,514		 Net
movement
At
in funds
30.6.25
£
£
160,394
162,908
TOTAL FUNDS
2,514		 160,394
162,908

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
National Lottery Grant
TOTAL FUNDS		 Incoming
resources
£
2,492,586
47,250
2,539,836		 Resources
expended
£
(2,332,192)
(47,250)
(2,379,442)		 Movement
in funds
£
160,394
-
160,394

15. RELATED PARTY DISCLOSURES

During the year, the charity entered into the following transactions with related parties:

At the year end, amounts due to related parties comprised of £45,775 due to JMT Care Services Limited, a company under common control.

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THE JANE MOORE TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

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2025 2024
£ £
INCOME AND ENDOWMENTS
Donations
Donations 24,858 261,090
Charitable activities
Education fees 1,299,791 695,516
Rental income 15,000 13,750
Grants 47,250 -
-
Management fees 182,581
1,362,041 891,847
Total incoming resources 1,386,899 1,152,937
EXPENDITURE
Charitable activities
Wages 648,016 517,199
Social security 68,351 50,314
Pensions 85,648 65,475
Rent and office costs 119,343 119,295
Light and heat 35,928 40,004
Telephone including mobiles 85,162 75,492
Postage and stationery 9,125 6,411
Sundries 3,688 1,416
Consultancy fees 59,692 55,026
Vehicle expenses 11,608 9,607
Staff expenses 3,637 15,387
Computing 4,191 2,080
Cleaning 11,340 9,551
Bad debts - 9,449
Education costs 47,062 57,145
Childrens' expenses 28,612 4,090
Premises costs 59,385 48,328
Depreciation of motor vehicles 3,398 283
Bank charges 277 127
1,284,463 1,086,679
Support costs
Governance costs
Auditors' remuneration 5,600 2,700
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THE JANE MOORE TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

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2025 2024
£ £
Total resources expended 1,290,063 1,089,379
Net income 96,836 63,558
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