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2025-03-31-accounts

Charity number: 1037939

Company number: 02902864

(England and Wales)

Forward Arts Foundation

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2025

Forward Arts Foundation Contents Page For the year ended 31 March 2025

Report of the Trustees 1 to 7
Independent Examiner's Report to the Trustees 8
Statement of Financial Activities 9
Statement of Financial Position 10
Notes to the Financial Statements 11 to 19

Forward Arts Foundation Report of the Trustees For the year ended 31 March 2025

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Since 1991, Forward Arts Foundation (FAF) has been at the forefront of new poetry; building diverse mass audiences, showcasing the best new work and supporting underrepresented poets to start and sustain their careers. Through our flagship programmes, Forward Prizes for Poetry (FPP) and National Poetry Day (NPD), we help individuals and communities discover and share new poetry.

Our aims as outlined in our current strategy are:

  1. To raise the visibility of poets’ professional profiles, build audiences and increase their sales

  2. To raise the profile of spoken word and performance poetry

  3. For young people to enjoy contemporary poetry regularly

  4. For National Poetry Day resources to be used to support young people’s wellbeing

  5. To have a greater understanding of Forward’s impact

  6. For more people to experience poetry

In shaping the objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit. In particular the trustees consider how planned operations will contribute to aims and objectives which they have set. The Charities Act sets out a number of descriptions of charitable purposes, and the trustees consider that the following three are most relevant to the aims, objectives and operations of FAF.

The charity's public-facing activity engages teachers, librarians, and literacy/education organisations, most strongly in the months from March to October. Behind the scenes, we work all year with poets, publishers, retailers and the media to raise awareness of poetry.

We also lead effective sector collaboration on research, marketing, PR and digital innovation. Arts Council England has said:

The Forward Prizes for Poetry are essential in bringing the work of the poetry publishers we fund and individual poets we support, to national attention. The media coverage the prizes generate is impressive, particularly around the new category of best performed poem.

The numbers of schools reached across the country continues to grow and engagement targets are exceeded year on year. Feedback from teachers continues to be extremely positive and the addition of The Poetry Summit for young poets around the country, cements Forward’s reputation as a leader and changemaker in the sector. They continue to be a vital force within Literature, raising the ambitions and profile of National Poetry Day each year. It is essential for the country's poetry economy that they remain sustainable and continue to grow their reach and effectiveness.

Statement on public benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

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Forward Arts Foundation Report of the Trustees Continued For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Significant activities

We have structured our achievements and performance this year around three intersecting categories which underpin all of our work, and are key to our organisational purpose: participation; representation; and recognition.

PARTICIPATION

We work with students, teachers, schools and libraries to strengthen children and young people’s engagement with poetry as a life-enhancing source of pleasure, wellbeing, and connectivity.

National Poetry Day is the annual mass celebration on the first Thursday of October that encourages all to enjoy, discover and share poetry. As the artform's most visible moment, it showcases the ways in which poetry adds value to society. We make it easy for people to take part by choosing an annual theme, which in 2024 was 'Counting’, providing a unique opportunity to integrate English and maths teaching, supporting cross-curricular learning outcomes. We reached out to partners beyond the literature and literacy sectors, including National Numeracy, to share our work with their audiences.

Never thought poetry and maths went together. Now I’ve seen in how many ways they do - young NPD participant

Forward was the key partner for a successful Guinness World Record attempt for the largest (multi-venue) poetry lesson, working closely with poet and former lawyer Laura Mucha, who supported students to co-create a poem about what counts, through submitting their ideas using pre-live lesson resources. This was the undisputed highlight of National Poetry Day 2024 (and one of our highlights of the year): over 125,000 students took part in the record attempt via live stream from their classrooms, many of whom were taking part in NPD for the first time. We officially broke the record with 43,500 children from over 500 schools across the UK (the lower number is due to the strict evidence requirements). In breaking this record, Laura and students at Langstone Primary School, Portsmouth, also broke the record for the largest poetry lesson in a single venue, with 341 students taking part.

23% of UK schools took part in NPD 2024, which we estimate represents around 2.1 million children, and 107,700 teachers. This did represent a small decline in school engagement (from 26% of UK schools in 2023). However, this was a pattern seen across all national days (e.g. World Book Day, National Numeracy Day) this year.

Our new website included a more effective listing function, making it easier than ever for organisations and individuals to find and engage with celebrations nationwide. 4,388 teachers signed up to the dedicated NPD website, which included 18 resources and 18 poems, 12 of which were written by poets from underrepresented backgrounds. 26,000 teachers downloaded NPD resources.

Our survey of NPD participants revealed that 39% of respondents were first-time NPD participants, versus 32% last year, demonstrating that we are making progress in our goal to reach new audiences. 92% of respondents rated their experience as good or excellent; 89.2% would take part again, and 76.2% said NPD improved their wellbeing.

We continued to develop the Young Poets’ Summit; the vibrant partnership focused around the Forward Prizes. In 2024, the Summit brought together more than 80 poets under 25 (22% aged 25-29), in partnership with Barbican Young Poets, Young Identity, The Hive, Writing Squad, Leeds Arts University, and New Writing North’s talent development scheme, and connected them with our Forward Prizes shortlistees through mentoring, performance opportunities, and networking. With a continued focus on the Forward Prizes as a lever for exploring how to create a more inclusive national poetry landscape, this year also saw the expansion of the scheme to include a shadow judging panel and masterclasses.

The Summit remains one of the few opportunities available to young poets that offers real-world exposure and professional development, while addressing systemic barriers in the literary world.

This year also saw phase two of the Young Poet Laureates Programme, supported by CHK Foundation. This innovative pilot reimagines poetry in schools through youth-led creativity, collaboration, and leadership enabling young people to lead their own poetry initiatives.

Last year, we initiated the R&D phase, setting out to explore questions including: what are the necessary conditions for a low cost, scalable, student-led programme to survive and to thrive in a school environment; and what is the impact of this kind of programme on participating students, teachers and the wider school community.

This year, in phase two, we worked with 67 young poets aged 11-18 in schools in Barking & Dagenham (where 42% of children live in poverty). We recruited a further five schools to this phase of R&D programme (bringing the total participating schools to six); trained six teachers at participating schools in programme theory and delivery; appointed a new facilitator;

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Forward Arts Foundation Report of the Trustees Continued For the year ended 31 March 2025

and created resources supporting the programme to be embedded further in participating schools.

Beyond the in-person Forward Arts Foundation-led workshops (delivered to 65 students), wider school communities engaged through student-led poetry projects, including open-mic events, inter-house competitions, and curriculum-based poetry studies, with mixed age groups encouraging mentoring between older and younger students.

Before, I didn’t socialise much poetry really brought us together as friends - student at Robert Clack School

A survey of students found that, through their participation in the programme, 76% felt more confident discussing poetry; 70% believed their writing improved; and 75% felt more confident engaging with poetry in English lessons.

We also heard that the project helped to significantly broaden reach, deepened engagement, and embedded poetry more fully into school life. Participants and teachers reported improvements in skills and leadership development; greater enjoyment of poetry; and a positive contribution towards student relationships and community building within their schools.

The pupils are really shining I’m super proud. - teacher at Dagenham Park School

This year, we also gained valuable learning which will feed into our delivery plans for phase three, including an increased focus on induction for teachers new to the programme; extended timelines for individual school projects; and longer lead-in times.

Three key objectives have now been identified for the phase three of the R&D programme:

  1. Establish a borough-wide community of young poets in Barking & Dagenham by continuing to work with schools we have already partnered with.

  2. Create an accessible and engaging poetry toolkit, co-designed with young people, to be launched as part of National Poetry Day (NPD) 2026.

  3. Scope whether partner organisations could deliver this programme as a sustainable legacy to their creative writing projects, enabling it to scale nationwide beyond the pilot.

REPRESENTATION

We support and champion poets and poetry readers of every background, from every part of the UK and Ireland. We are committed to empowering and advocating for the underprivileged and the up-and-coming, including those from backgrounds currently underrepresented in the poetry and wider literary landscape.

Our data for National Poetry Day 2024 showed we are reaching a growing proportion of the most disadvantaged pupils, with 23% of participating schools being situated in the UK’s most deprived quartile, and 22% in the second most deprived quartile (defined by Free School Meals).

We were also able to use the postcode data tracking capabilities of our new website to gauge our reach in a much more holistic way. We are now able to identify areas of low engagement (currently we know we are serving fewer schools in the North East of England) for further development.

A key focus this year, building on last year’s push to reach more schools, was on tracking our reach better, and increasing it within schools in underserved communities. Almost one third (28.8%) of NPD 2024 participants who responded to our survey were based in high-deprivation areas. Tools we used to achieve increased reach in underserved communities included a Guiness World Record attempt and accompanying media campaign, designed to engage people who might not otherwise take part. We also delivered a targeted social media campaign using paid ads to reach areas of socioeconomic disadvantage. Both this and the Guinness World Record attempt campaign were supported through £30,000 of in-kind support from media agency Storycatchers.

The 2024 Forward Prizes for Poetry were praised for diversity of voice, form and subject matter, showcasing real-time responses to Gaza and Ukraine, toxic landlords, the Met Gala and the opioid epidemic’ ( The Bookseller ). Our focus this year was on bringing new audiences to poetry and maintaining the quality and press response to the Prizes. 90% of shortlisted poets who responded to our diversity survey are from a background traditionally underrepresented in the arts. The ceremony, still one of the only major literature prizes to take place outside London, was in partnership with Durham Book

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Forward Arts Foundation Report of the Trustees Continued For the year ended 31 March 2025

Festival and New Writing North. It attracted a live audience of 223, and 185 via livestream, with 56% of attendees reporting this was their first time coming to an event of this kind’. 37% of the audience was aged 16-29, largely due to university partnerships and our young poet talent development work.

RECOGNITION

We find and celebrate world-class poetry by writers all over the UK and Ireland, making sure the rest of the world can hear it.

In the 2024 Forward Prizes for Poetry, Victoria Chang won the £10,000 Forward Prize for Best Collection for with my back to the world . Marjorie Lotfi was awarded the Best First Collection Award for The Wrong Person to Ask . Cindy Juyoung Ok took - the prize for Best Single Poem Written with 'Ward of One', and Leyla Josephine won the prize for Best Single Poem Performed with 'Dear John Berger'. This is the second year of the Best Single Poem Performed category, and the first year that Jerwood Foundation has sponsored the Prizes (which has been confirmed for two additional years of funding through 2026).

We returned to the single judging panel format after last year’s two-panel approach. Celebrated DJ, poet and actor Craig Charles served as Chair of Judges, and was joined on the panel by poets Vanessa Kisuule, Daniel Sluman, Jane Clarke and Alycia Pirmohamed.

For the 2024 Prizes, we trialled new evaluation methods, launched new partnerships and reached new audiences; attracting media coverage across print, broadcast, radio, trade and online platforms.

We again worked with FMcM on the press coverage for the 2024 Prizes, garnering notices in national press including The Guardian and The Irish Times , and substantial radio coverage. We achieved 1 PA News story story, focusing on the Forward Prizes’ strengths of recognising 'fresh voices, ideas and forms’, which was syndicated to the Evening Standard and 10+ regional news outlets; 11 trade news stories internationally; 3 national news stories; 4 interview pieces in The London Magazine ; 7 shortlist profile interviews in print or online; 3 national BBC Radio interviews; and 6 regional BBC Radio interviews.

A new strand to our 2024 campaign was our extensive social media influencer and blogger outreach, which not only culminated in Jack Edwards’ support a global influencer who shared the shortlist to his 500K subscribers bringing the Prizes into the same coverage bracket as a novel prize, but also eight individual endorsements across platforms including Instagram, X and TikTok, with coverage ranging from full category reviews to individual book posts. Excluding Jack Edwards, we reached a collective 189k followers.

We published T he Forward Book of Poetry 2025 , which showcased 70 of the judges’ favourite poems, from the 500+ collections and literary journals submitted to the Prizes in 2024.

The Forward Book of Poetry 2025 had sold 1,669 copies by the end of March 2025, representing a fall of 54% compared to sales of the 2024 anthology by March 2024. Total yearly book sales of all Forward titles decreased by 14% from the previous financial year. This is due to the dip in sales of the 2025 edition specifically, in part because 2024 was a record sales year for the 2024 anthology. We are planning to return to an illustrated cover design, to test whether this helps us to increase sales, and to review marketing strategies for the book.

We embraced Forward’s sector support role as the development agency for UK and Irish poetry, convening producers, poets, organisations and publishers to progress shared goals around collaboration, advocacy, diversity and audiences. With our friends at the Royal Society of Literature, we devised and co-hosted Book Talk, a networking event that was attended by 50 professionals working across the literature sector (including magazine editors, publishers, agents and literature orgs), and attendees discussed potential areas of collaboration. We also worked with leading education and poetry partners (including the Centre for Literacy in Primary Education, English & Media Centre, Literacy Hive, and Apples and Snakes) to scope a formal partnership around schools marketing and engagement with poetry; and worked with the National Literacy Trust to understand more about children and young people’s views on poetry. The resulting report 'Where A Quiet Voice Can Become a Loud Voice’, captured data from 4,372 children aged 816 across 28 schools and offers the strongest sector-wide case yet for poetry’s value in education and wellbeing.

Operational Performance

Central to our ability to deliver across these three categories is our Operational Performance, including our Communications

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Forward Arts Foundation Report of the Trustees Continued For the year ended 31 March 2025

and Monitoring and Evaluation functions. 2024-25 was a year of welcome stability with no change in personnel and the organisation continuing to be led by our Co-Directors who joined the team in 2021 and 2022 respectively. A change in Chair will take place in the coming year, with preparations underway to ensure a smooth transition.

The new Forward Arts Foundation website launched in July 2024, to positive feedback. The website has been instrumental in improving our data collection and monitoring, particularly around NPD, informing the development of activity for next year on the basis of what this data reveals.

I simply love the website. It has amazing resources - website user

With pro bono support from TIL+ (the pro bono arm of data agency The Information Lab), we have developed and are now actively using our evaluation dashboard, which represents a huge, very welcome shift in our ability to track, monitor, compare and evaluate data, including participation statistics, from National Poetry Day and the Forward Prizes. This improves our monitoring and evaluation considerably, allowing us to understand and interrogate the data we collect, and also supports us in our reporting and applications to funders, so is key to our onward financial stability.

FINANCIAL REVIEW

Surplus funds retained at year end amounted to £128,248 (2024 £117,774). Total incoming resources amounted to £393,872 (2024 - £330,032). Total resources expended amounted to £383,398 (2024 - £295,218).

Reserves

Ensuring sufficient reserves for the charity is the Trustees' priority. We aim to maintain cash reserves for three months spending on committed costs, to include salaries and office rent, currently £40,966. We currently observe these reserve levels and review regularly in line with our financial management procedures and policies.

Investments Policy

The organisation holds surplus funds in a 3-month charity bond investment account. We aim to maintain the minimum reserves in our cash account.

Resilience and income diversification

To support the financial sustainability of Forward we have invested in establishing a funding pipeline, stronger fundraising systems and networks and have begun work to increase our book sales, which provides a steady line of unrestricted income.

Forward earned 19% of its income through events, partnerships and book sales, including the proceeds of the A Level set-text Poems of the Decade and the annual Forward Book. Trust and foundation and individual donors accounted for 45% of income. We are grateful for the belief in our mission and generous support by a range of supporters including Arts Council England's National Portfolio. We also received sponsorship support from the Authors' Licensing and Collecting Society for our schools' activity around National Poetry Day. We have been awarded multi-year funding by the John Ellerman Foundation and Charlotte Aitken Trust and grant funding from Bloomberg Philanthropies, the CHK Foundation, Cockayne Grants for the Arts, Garfield Weston Foundation, Garrick Foundation, Jerwood Foundation, the National Philanthropic Trust, The Harold Hyam Wingate Foundation, The Thistle Trust, and the World of Books Foundation.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources, policies and controls to continue operating for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing these financial statements.

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Forward Arts Foundation Report of the Trustees Continued For the year ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Forward Arts Foundation is a company limited by guarantee governed by its Memorandum and Articles of Association.

It is registered as a charity with the Charity Commission. There are currently 8 trustees (2023 8 trustees), each of whom agrees to contribute £10 in the event of the charity winding up.

Organisation

The board of trustees administers the charity. The board normally meets quarterly. Co-Executive Directors are appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Co-Executive Directors have joint delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment and project related activity.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a partner, donor, sponsor, grant maker, judge or significant service contributor must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party.

Recruitment and appointment of trustees

Management of the company is the responsibility of the trustees. Trustees are appointed and co-opted as set out in the Articles of Association. The power of adopting and removing the trustees is vested in the members of the company. The trustees have the power at any time to appoint any person over the age of 18 to be a trustee either to fill a casual vacancy or as an additional trustee.

Trustee induction and training

New trustees are provided with notes outlining their legal obligations under charity and company law and are also made aware of the content of the Memorandum and Articles of Association, the decision-making process and the financial performance and plans of the charity. They are buddied up with an experienced trustee for their first year in post.

Pay policy for senior staff

All trustees give their time freely and no trustee received remuneration in the year. Details of trustees’ expenses and related party transactions are disclosed in note 10 to the accounts. Staff pay is reviewed annually and normally increased in accordance with average earnings.

Risk Management

The trustees have a risk management strategy which comprises:

Forward is a micro charity that operates on a festival-type business model, with the bulk of our programming occurring annually in October. This means that much of our work is commissioned early in each financial year, and the charity takes on an element of reasonable financial risk in terms of our financial commitments and forward planning. Particularly in the wake of the pandemic, we have viewed our business planning as a critical and constant focus for a review. We are focused on striving toward greater long-term financial sustainability, longer-term grants, and developing new, innovative programming to help us deliver new activity during fallow periods. A key element in this dynamic approach to planning and delivery is active, regular fundraising and a consistent review of available liquid funds to settle debts as they fall due and active management of trade debtors and creditors balances to ensure sufficient working capital by the charity.

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Forward Arts Foundation Report of the Trustees Continued For the year ended 31 March 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Forward Arts Foundation

Charity registration number 1037939

Company registration number 02902864

Principal address Somerset House Exchange Strand London WC2R 1LA

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Jamie Andrews (Chair) Mrs Latinka Pilipovic (Treasurer) Mr William Matthew Sieghart (Founder) Ms Mary Amanuel Ms Kim Evans Ms Amelia Kate Richards Miss Aoife O'Connor Miss Maya Evadne Ophelia Independent examiner Tom Wilcox Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH

Approved by the Board of Trustees and signed on its behalf by

.............................................................................

Jamie Andrews (Chair) 5th November 2025

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Forward Arts Foundation

Independent Examiners Report to the Trustees For the year ended 31 March 2025

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiners statement

Since the Charitable company's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of the Institute of Chartered Secretaries and Administrators, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tom Wilcox

Counterculture Partnership LLP 23 St Leonards Road

Bexhill East Sussex TN40 1HH

6th November 2025

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Forward Arts Foundation

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2025

Notes
Income and endowments from:
2
3
4
Donations and legacies
Charitable activities
Investments
Other income- support in kind
5
Total
Expenditure on:
6
7/8
Raising funds
Charitable activities
Other expenditure- support in kind
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
9
Unrestricted
funds
£
131,579
68,187
1,366
77,200
278,332
(22,040)
(151,041)
(77,200)
(250,281)
28,051
78,774
106,825
Restricted
funds
£
102,540
13,000
-
-
115,540
-
(133,117)
-
(133,117)
(17,577)
39,000
21,423
2025
£
234,119
81,187
1,366
77,200
393,872
(22,040)
(284,158)
(77,200)
(383,398)
10,474
117,774
128,248
2024
£
189,342
100,690
-
40,000
330,032
(17,001)
(238,217)
(40,000)
(295,218)
34,814
82,960
117,774

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02902864

Registered Number :

Forward Arts Foundation Statement of Financial Position As at 31 March 2025

Notes 2025 2024
£ £
Current assets
Debtors 16 3,116 11,210
Cash at bank and in hand 137,565 114,054
140,681 125,264
Creditors: amounts falling due within one year 17 (12,433) (7,490)
Net current assets 128,248 117,774
Total assets less current liabilities 128,248 117,774
Net assets 128,248 117,774
The funds of the charity
Restricted income funds 18 21,423 39,000
Unrestricted income funds 18 106,825 78,774
Total funds 128,248 117,774

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Jamie Andrews (Chair) 5th November 2025

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Forward Arts Foundation Notes to the Financial Statements For the year ended 31 March 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006.

Forward Arts Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Income from government and other grants, whether capital’ grants or revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of activities or provision of other specified service it is deferred until the criteria for income recognition are met. No such income was received in the year.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Donated Services

Donated services are recognised when the economic benefit can be measured reliably and are measured at the value of the gift to the Charity. A corresponding amount is then recognised in expenditure in the period of receipt.

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only.

Irrecoverable VAT

Irrecoverable VAT is included in the Statement of Financial Activities, and is reported as part of the expenditure to which it relates.

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Forward Arts Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

2. Income from donations and legacies

Donations received
Grants received
Analysis of grants received
Arts Council England
Bloomberg Philanthropies
Charlotte Aitken Trust
CHK Foundation
Cockayne Grants for the Arts
Felix Dennis
Garfield Weston Foundation
Garrick Foundation
Jerwood Foundation
John Ellerman Foundation
National Philanthropic Trust
The Harold Hyam Wingate Foundation
The Thistle Trust
The World of Books Foundation
Restricted
funds
Unrestricted
funds
£
£
10,000
15,579
92,540
116,000
102,540
131,579
2025
£
25,579
208,540
234,119
2025
£
51,000
25,000
22,540
10,000
8,000
-
30,000
2,000
30,000
25,000
-
-
-
5,000
208,540
2024
£
24,302
165,040
189,342
2024
£
59,000
-
22,540
-
-
15,000
12,500
-
-
25,000
25,000
5,000
1,000
-
165,040

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Forward Arts Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

3. Income from charitable activities

3. Income from charitable activities
Forward Prizes for Poetry
Sales of Forward Books
Forward Events
Sponsorships
National Poetry Day
Sponsorships
Partnerships
Forward Book of Poetry
Income from charitable
activities
Young Poet Development
Partnerships
4. Investment income
Unrestricted funds
Bank interest receivable
5. Other income
Unrestricted funds
Support in Kind
Unrestricted
funds
£
52,439
6,781
-
59,220
-
6,000
6,000
1,517
1,450
68,187
Restricted
funds
£
-
-
3,000
3,000
10,000
-
10,000
-
-
13,000
2025
£
52,439
6,781
3,000
62,220
10,000
6,000
16,000
1,517
1,450
81,187
2025
£
1,366
1,366
2025
£
77,200
77,200
2024
£
36,911
3,729
36,200
76,840
10,000
13,850
23,850
-
-
100,690
2024
£
-
-
2024
£
40,000
40,000

Other income represents donated services of £77,200 (2024:£40,000) for an evaluation dashboard and media support. A corresponding and equal amount is shown under other expenses in note 9.

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Forward Arts Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

6. Expenditure on generating donations and legacies

xpenditure on generating donations and legacies
2025 2024
£ £
Unrestricted funds
Donations 22,040 17,001
22,040 17,001

7. Costs of charitable activities by fund type

osts of charitable activities by fund type
Unrestricted Restricted 2025 2024
funds funds
£ £ £ £
Forward Prizes for Poetry 86,012 85,659 171,671 146,296
National Poetry Day 31,047 35,000 66,047 49,885
Young Poet Development - 12,458 12,458 -
Support costs 33,982 - 33,982 42,036
151,041 133,117 284,158 238,217

8. Costs of charitable activities by activity type

osts of charitable activities by activity type
Activities Support 2025 2024
undertaken costs
directly
£ £ £ £
Support costs
Forward Prizes for Poetry 171,671 14,941 186,612 188,332
National Poetry Day 66,047 5,881 71,928 49,885
Young Poet Development 12,458 - 12,458 -
Support - 13,160 13,160 -
250,176 33,982 284,158 238,217

9. Other resources expended

Other expenses represents donated services of £77,200 (2024:£40,000) for an evaluation dashboard and media support. A corresponding and equal amount is shown under other income in note 5.

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Forward Arts Foundation

Notes to the Financial Statements Continued For the year ended 31 March 2025

10. Analysis of support costs

Analysis of support costs
Forward National Support 2025 2024
Prizes for Poetry Day
Poetry
£ £ £ £ £
Management 8,263 3,209 10,379 21,851 23,698
Office & IT Costs (inc 4,159 1,664 1,109 6,932 6,532
Rent)
Bookkeeping 2,057 823 549 3,429 2,073
Consultants 414 166 110 690 5,685
Governance costs 48 19 1,013 1,080 4,048
14,941 5,881 13,160 33,982 42,036

11. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2025 2024
£ £
Accountancy fees 1,000 4,000
Staff pension contributions 7,290 5,372

12. Staff costs and emoluments

Total staff costs for the year ended 31 March 2025 were:

Salaries and wages
Social security costs
Pension costs
2025
£
122,644
6,640
7,290
136,574
2024
£
112,939
5,878
5,372
124,189

No employee earned more than £60,000 during the year (2024: nil).

The total employee benefits including pension contributions of the key management personnel are detailed above.

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Forward Arts Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

Staff
3 of Forward's 4 staff members are part time. Our full-time equivalent is 2.8.
2025
3
3
2024
3
3

13. Trustee remuneration and related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil).

No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £0 (2024:£308).

There are no donations from related parties which are outside the normal course of the Charity's business.

14. Comparative for the Statement of Financial Activities

Income and endowments from:
Donations and legacies
Charitable activities
Other income
Total
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
117,802
100,690
40,000
258,492
(17,001)
(205,677)
(40,000)
(262,678)
(4,186)
82,960
78,774
Restricted
funds
£
71,540
-
-
71,540
-
(32,540)
-
(32,540)
39,000
-
39,000
2024
£
189,342
100,690
40,000
330,032
(17,001)
(238,217)
(40,000)
(295,218)
34,814
82,960
117,774

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Forward Arts Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

15. Tangible fixed assets

Cost or valuation
At 01 April 2024
At 31 March 2025
Depreciation
At 01 April 2024
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
Computer
Equipment
£
874
874
874
874
-
-

16. Debtors

Amounts due within one year:
Trade debtors
Prepayments and accrued income
Other debtors
2025
2024
£
£
553
7,361
-
989
2,563
2,860
3,116
11,210

17. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 7,066 4,769
Other creditors 4,367 2,721
Accruals and deferred income 1,000 -
12,433 7,490

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Forward Arts Foundation Notes to the Financial Statements Continued For the year ended 31 March 2025

18. Movement in funds

Unrestricted Funds

Balance at Incoming Outgoing Balance at
01/04/2024 resources resources 31/03/2025
£ £ £ £
General
General 78,774 278,332 (250,281) 106,825
78,774 278,332 (250,281) 106,825
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
General
General 82,960 258,492 (262,678) 78,774
82,960 258,492 (262,678) 78,774

Purpose of unrestricted Funds

Designated

Designated funds are funds set aside by the trustees for a specific purpose.

General

Unrestricted funds are spent or applied at the discretion of the trustees to further any of the charity's purposes.

Restricted Funds

Balance at Incoming Outgoing Balance at
01/04/2024 resources resources 31/03/2025
£ £ £ £
Restricted 39,000 115,540 (133,117) 21,423
39,000 115,540 (133,117) 21,423
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
Restricted - 71,540 (32,540) 39,000
- 71,540 (32,540) 39,000

18 of 19

Forward Arts Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2025

Purpose of restricted funds

Restricted

Restricted funds are for use by the Charity for specific purposes or are received from donors and are subject to restrictions on the purposes for which they may be used.

19. Analysis of net assets between funds

Analysis of net assets between funds
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General - 106,325 106,325
Restricted funds
Restricted - 21,923 21,923
- 128,248 128,248
Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General - 78,774 78,774
Restricted funds
Restricted - 39,000 39,000
- 117,774 117,774

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