REGISTERED COMPANY NUMBER: 03491993 {England ond Wales) REGISTERED CHARITY NUMBER: 1068467 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR FOCUS CHARITY IA COMPANY LIMITED BY GUARANTEE) TC Group 31 High View C105e Homilton Office Park Leicester Lelceslershlre LE4 9LJ
FOCUS CHARITY CONTENTS OF THE FINANCIAL STATEMENTS fOR THE YEAR ENDED 37 IIARCH 2025 Page Report of th¢ TTus1èè5 Independent Examiner's Report 5talemenl of Flnancigl Activllles 10 8alon¢e Shèet Nole5 to the Financiol Slalements 12 10 19 Delalled Stalement ol Flnoncial Aclivilies 20
FOCUS CHARITY REPOR T OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The Truslees (who are olso directors of the chority lor the purposes ol the Componies Act) presenl their annuol report togelher with the linoncl Statements of FOCUS Charity Ilhe Chorilyl for the year ended 31 Morch 3)25. The Trustees Confirm thol the Annual Rtrport and linoncial slotemenls comply with the current statutory reqUeMentS. the requ&entS ol the Charilqs governing document and the provisions ol the Statement ol Recommended Practice ISORPI, opplicable lo charities preporing Iheir accounts in accordance with the Finoncial Repcyfing Standord apprable in the UK ancl Republr ol Ireland IFRS 1021 letlecliv& l January 20191. Since the company qualifie5 as small under section 383. the strofegic repcrt requrred of kjrge and medium componies under The Componies Act 2W6 Islrolegic Report ond Oirectorfs Report) RegulaliorTrs 2013 is not required. On 13th January 1998 FOCUS Chorify w05 incorporolecl under the Companies Act os a private limited company (company number 34919931. governed by o Memorondvm und Artic5 ol Associolion ond on the 51h March 1998 wos registered os o charity Iregisl&ied number 10684671. On the ls* July 1998 the new compony obsorbed the ossefs. Irobilities and activities of FOCUS, the previous chariloble trust, whose net funds omounled lo £83,869. On 1st October 1993 FOCU5 had been con5tiluled under a Trusl Deed ond registered 05 0 chorily Iregislered number 10286371. As ol that dale the Trusl obsorbed Ihe assets, liobilitie5 ond activities of the Bridge Progromme whose net funds omounted lo £65.900. Please nole Fuilher copies of our Annual Report and Financial Statements 2024, and other document5 relating lo FOCUS can be downlooded from our website.. www.focus-chorify.co.uk or obtoined from our office.. FOCUS. 73 Church Gote, Le&ster, LEI 3AN. Tel.. 0116 2SI 0369 rrnanclal revl•w On l Aryil JJ24. FOCUS, unresliicted r&seroes slood af £13.328. By 31 Morch 2025, the unreslrcled fund stood ot £39.400, which is considered sufficient lo cover 6 months ol liobililies. The TDJstee5 oim lo moinlain o level of unresfriclod reserves equivalent to three lo six months of unreslricled expenditure throughout 2025126 and hav& implemented actions lo address this. Al Ihe time ol signing this Annuol Report, Ihe organisolK)n hos secured 5ufficEnf funding lo cover all planned expenditure lor g period ol ot least 6 months, whch, along with o lundroising ond income generation plan that is in place, provide$ 5ulficienl projected income lor ol leosl 12 months. Poge I
FOCUS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES Objectlves and olms The lollowino slalem@n15 were created in consullotion with key stakeholder5 in 2018.. Our Purpose lor'whal brings us togÈlher').' Wts possionalely beli&ve Ihol young people have the potential lo create change Ovr Vlslon (or'whem we want to be'7) We aim lo become the 'go lo, organisolion lo support young people. We will achieve thi5 by living our values, leoming from the be51, supporting one onolher. shouting oboul our impact, leading the woy and becoming the best youth orgonisation we can be. Our Mlsslon (or'whctt we slrfv• lo achleve¥l We InSpe young people to believe in Ihems6fve5, becouse we belKve in them and th&w cupocity to creoe positive change in themselves and ther communitie5 Our Values and 8ehavlovr$ We believe in young people ond the polenliol they possess We creote powerful and lile-chonging opportunities lor young people We create on environment where young people feel loved and opprecioted We work with inlegrily CTnd hon&5ty Poge 2
FOCUS CHARITY REPOR T OF THE TRUSTEE5 FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIE5 Oblecflvès. stralegles and acliyllles During 2024125 we worked with o lolol of 282 young people during 330 group session5 ond 170 one-lo-one support sessions across 4 distinct projects.. Inspire, Leicesfival, Breolhing Space, and Facing th8 Future. Evaluolion ol the impgcl of participating in our projects demonslroted that during Ine year 88% of young peDpl& fell more confident in their own obilities thon they did before Ih&y join&d us 83% fell mor& posilive about whol they could ochieve in future as a result ol toking part in Focu5 project l (M)% could describe new skills they had developed wilh us 84% fell generally hoppier as a 5VIl ol being involved with Focus 81 % reported a grealer sense ol belonging lo the orea in which Ihey live 82% had increased the amount ol volunteering they engaged in This year we have increased Ihe number ol group sessr)ns we ve delivered for young pgople in response to our observations of Iheir n$eds and what Ihey've expressed lo us. This has been enabled by the long-lerm corllmilmenls made lo us by our mojor funders and the flexibility Ihol our divers& income 51reams prOVe. It hos enabled us to ensure that no young person is lell un5upporled and Ihot we are oble lo work with Ih&m for as long as they need us. Inspire Inspire 15 a yeor-long personal developmenl progromme for young people aged 13-16.11 is funded primorli y by the Notional Lollery Fund through Iheir Reaching Communities grant scheme and comprises a series ol aclivitie5, youlh-led community projscls, workshops. ond mentoring support, and a short residentiol event. This year 46 young people look port on o regukJr basis. which includes thosg completing the project who joined us in 2023124 ond those recrulled during 2024125. A further 226 young people were reoched by the projecl through o series ol communily projects such 0$ our Halloween and Christmas gvents. During the year. we sought lo provide young people wilh o ronge ol voices and influences. We colloboraled with o number of other organisolions, nolobly through the Violence Reduction INeNvork. Young people 0150 leorned fir51 old ond how lo respond lo someone who is bleeding. courtesy ol the NHS Slre$l Doctors. The SHUSH Projecl laughl our young peopl? beller sexual health. Meonwhile. workshops by Rose Alchemy CIC helped them tdenlify and understand cycles of Irauma-reloted experiences. Breathlng Spoce Breathing Space focu5e5 on Ihe enormous benglit5 01 working in green spoces lor young people locing menlol health issue5. The project toke5 place of our vniqve 'Wooden Spoon Allolmenl, in the Evinglon oreo of Leice51er, which hos become an outdoor classtoom lor young people. oway from the pressur65 ol their usual urban envrronmenls. We have continued to support the ever-growing number ol young people experiencing mental health issues and their debililaling impocl on their everyday lives and lulvre prospects, Throughout the year, 40 young people took parl in oclivilies through Brealhing Space. We tKovkled a regulor opportunily every Friday ond during hall-lerm holidoys lor young people and volunteers lo maintain the sile, grow Irvils, vegetoble5 ond flowers. ond to me&t with ond support other allDlmenl holders. Lèicestlval Funded rKimorily by the 4eriiOQ$ Lottery Fund. Leicestival provides opportunities lor young people to dtsvelop a ronge ol heriloge skills by engoging in some of the diverse ronge ol le5tivols ond cultural evenls Ihut the city 15 becoming renowned for. 86 young pgople look port during Ihe yeor, working alongside organer5 ol events including the Riverside Feslival ond the new Walking Festival. The latter provided on opportuntFy for young people to provide free guided tours ol som& ol Lecesler's unique archileclure A key highlight, and the major focus of our yeor wos the design ond delivery ol a 'youlh-d f&5tival'. This allowed projecl beneliciorie5 to pul the skills. knowledge and oltribule5 they had developed throughout th6 project ond through attending o serie5 of other feslivols into practe. Held over fwo day5 ond taking over lorge areos ol the Hoymarkel Shopping Centre, the l&slivol ottracled over 1,500 members ol the public ond wos used lo showcose not only Focus's octivilies. but olso those of other orgonisotiOn5, inclvding University of Ltsicesler, Pedestrion Ar15, Leicester Ctly Council, Leicester City FC. Zom Zam. and mony more. Page 3
FOCUS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES At the heart of the youlh-led leslival was Dur 'Zen Den,, through which we provided advice and supwrt to young people, ond other members ol the public. oboul the range ol mental heolth support ovoiloble through the city. Thi5 wos enobled through addrtionol funding from Leicester Cify Council's Public Health deportmgnt. Facing the Future Lounched in March 2024, Facing the Future enables us to recruit, troin ond 5UPPOrt volunteers to provide support lo young people in rnenlal heollh cii5i5. They work within OLJr other projecls. responding lo young people thot we identify as being in need ol support. or who opprooch us in crisi5. In oddition to supporting young people in our own projects. the volunlee15 0150 Use their ski115 and knowledge la support others they meet within the wider community. The volunteers and our sloll team met monthly to offer and receive 5UPPOrt. to share their experiences ond to develop a rc]nge of group oclivities that promote positive mentol heolth, resilience and wellbeing lor young people al Focus and beyond. In the li1 year of the project we Irained 20 volunteers, who were oble to provide support lo 112 young people through 232 individual inlervenlions. Additionolly, Ihey delivered oclivities lor families 0$ porl of Ihe Zen Don ot ovr Leic&5Fivol feslNol. other Activities In addition to our main piojecls and programme5. we olso undertook a ronge of other acliYitie5 during the year. 'Focus TV, is led by two ol our volunteers. who bring their prolessionol skills in video production to develop young people's technical skills and story-telling by creoling short vide05 that we use lor promotion and lo capture the joumeys Ihoi our volunleers and ben8ficiorie5 experience Ihrougn our projects. Incre05ingty over the past lew year5, we have been approoched by parents to provide advice and support. Throughout the yeor. we provid? informol advice and regukjr check-ins lo address themes including educolion. monogino relolionships, novigoling local authority services. and addressing mentol heolth neecls lof both young people and their parenlsl. Our project stoff ore oll C-cord trained. This means that they are able lo provide 5exuol heollh ond confraceplion advice, 05 well 05 free CDndoms. We provide this lor all young people, regardless ol their age, piovided they can 5alisly us that Ihey meet the 'Gillick Competence, requirements ond con moke informed decisions solely. To ensure that 'period povertl does not prevent any young people from oc¢$5sing our projects, we provide free sanitory products for onyone in our building who neod5 them. They don't need 10 05k for these. they (Jie provided with open occess. As a legacy ol our Kxevious invofvernent with the notional organisation. Cinerlla for All. we have hosted and orrunged hire ol a set ol high quolily, audi(Fvisuol equipment for local community groups lo be oble lo h05t the own cinemo event5. We ore not pa lor this work ond do thi5 a5 Port of our commitment to fhe community. Our Chief Executive continues lo seNe as a voluntary seclor reKxesentolive on the Leicestei Children's Trust Board. Meeting bi-monthly, this forum brings together heads ol serv2 ol all the mojor childrpn's ond youth people's services including heollh. educolion, social caie. youfh justice, benefi15 ogencies, youth work. and others. Our commitment to the environment is loid out in our Suslainabilily Policy. This hos enoblgd us lo oddre55 QUI wi%h to become a greener organisolDn by reducing our carbon emission5, r8ducing our wosle ond woter usage, and contributing towards improvements to thg environment. We have implemented a number ol actions and activities Ihis yeor, including converling (with the generous 5UPPOrt ol Glenlield Eleclri¢oll the righting in our ollice to energy effici&nl LED. ond orranging lor our energy provider lo supply electricity from IOOTg renewoble sources. Poge 4
FOCUS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND AcfiviTIES Fundralslng Dlsclosure$ During 2024125. we continued lo locus our lundroising octivtlie5 on our slrolegy ol diversifying our income sources. and we have enjoyed some success in oltrocting new funding from our Iiadilionol Iru51s and loundolion sources 0$ well os from individuals, businesses and local government. Notab. we received addilionol funding frorn Notional Lottery Community Fund, over and above our project gronl, lo implemenl our fundraising slrolegy ond lo address the impact ol the vololile UK economy during the yeor. We have invested some ol this in working with a fundraising consultancy to identify new avenues lor income generation and improving our success rale in funding applications. We will continue lo work with them throughout 2025126. Overall, our income this year has increosed by 4% on the prevK)vs yeor. Our priority during 2025126 remain5 to continue lo diversify our income sources ond lo work wilh new ond existing funding sources ID develop longer-lemi relationships ond lo identify oreos of collaboration and to oddress the issve5 locing young people logelher. Public benelit All ol FOCUS. oclivilies. 0$ described above, are provided lor young people aged 13 - 25., wilh o Specif locus on those from 'disodvonlog&d' backgrounds and those with addilionol support needs. Our oclivities oll have choriloble purpose5 and are for public benelit. In plonning our oclivilies, the Trust665 hove given due considerolion lo general guidance published by Ihe Charity Commission reluling to public benefit. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing docvment The charity is controlled by ils goveining document, a deed of trust. and conslilules a limited company, limited by guoronlee, os delin&d by the Companies Act 2006. B03rd of Trustees Chief Executive Projects Direcior I n5pire Project Manager Leicestival Project Manager Inspire Assistant Project Manager Leicestival Assistant Project Manager Finance & Payroll Coordinator Marketing Assistant Organisational & Projett Volunteers Page 5
FOCUS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Recruilment and oppointment of new members of the Bourd of Tvvslees The recruitment and selection ol new members of the Board of Trustees is the responsibility ol Ihe Boord. The Selection proce55 includes.. Advertising position5 a5 widely as possible in order lo attract applican15 from a ronge ol backgrounds.. Appliconls ore invited to submit their Curriculum Viloe, olong with o supporting leller outlining Iheir 5uilobilily lor the role,- Short-listed candidate5 are then invited to Visit o project, lo meet some of our beneficiaries, and lo meel with sloff ond volunteers- they ore then invited lo otlend o Boord meeting os on observer Following this, thg Tru5tee5 meet to di5CU55 eoch opplicant and Ih05e who are felt lo fulfil their criteria are invited lo join the Boord, subject to appropriole Chec and references. Trustees, induction is carried out on on individuolw tailored bosis. toking occounl ol previous knowledge ol the orgonisolion ond the specific role performed by eoch new Irustee. Orgonisationol slructvre During 2024125. 9 tru51ee5 governed FOCUS. They hove a wide range o15kills. backgrounds and experiences. In addition lo allending quorterly boord meetings. they a0 lake on individual responsibilities. supporting functions such 05 fundraising, financp, and marketing. Our Chpl Executive ond Projec15 Director torm our Leoder5hip Teom. During the year 47 volunteers. who took on both (xganisalional and project role5, such os supporting the preporotion ol our programm8 matgria15, fundroising, ond mentoring young people. oddilionally sUPPQlted Ihe ugantsolion. Page 6
FOCUS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE. GOVERNANCE AND MANAGEMEMr Plon5 forfulure periods Aims and key objective5 lor lulure periods Our Slralegic Plan. which will guide our developmenl over the next 4- 5 yea[5, WQ5 creoted in Augv5t 2023. It is reviewed regularly by our Leadership Team ond Buord ol Trustees. wilh progre55 monitored and octions implemented to ensure thot il remoins valid. The plon is inlenlionolly light on delail. but provides o cleor direction ol travel. some key areas For development, and commitments fo the quality of support we will provide lo young people. We ore operating within an economic. political. and social environment that is uncertoin. moking the future difficult to predict, So, our slrotegy will be lo remoin ogile ond obl& to r&spond lo the chonging needs of young people, whilst maintoining our high sfandards and investing in the skills, knowledge ond expertlse of our staff ond volvnleers, ond building ovr linonciol resilience. The priorities we have identified lor our strolegy ore: To invèst in our petsplè - ensuring o divgrsity of ideo5. expernce, knowledge and ski115, and creating an inSping ond inclusive environment. This includes our commilments to embedding our 'Anti-Oppressive Practe, action plan. leadino the woy in ensuring high quolily Solegvording processes, further developing the diversity ol our team lo rellecl they locol oreo. developing robusl succession plon5 lor 51011 and trustees To develop exceptlonal projects responding lo the needs ol young people. providing a bolonced programme ol activities and support, ond moinloining our commitment lo never lurn o young person away. We will deliver the best impact For young peoplè, dÉTrveloping fhg financial and other resources requwed to be open to young people every day, increasing our knowledge of and response to the menlol heollh needs of young people, ensuring that our work has a minimol impocl on the enVOnMent oncl promotes suslainobility ' To èngage ovr 5UPPOrter5 - becoming Ihe best known and best funded organisation we con be. Our plans include ochieving greater financial suslainability. further developing our business network. securing more long-lerm funding relotionships with Irusls ond loundolK)ns, building our following on sociol medio, ochieving notK)nal recognition lor our locol work Each year. we create an annual Business Plon. which sets out our key objectives ond largels to ensure we slay on Iiack to achieve our prioritie5, baloncing the ombitl0u5 and the realistic. For example, during 2025-26 we have set a specific gocjl lo invest in the training ol our volunteers. enabling thom to devek)p their facilitation and leadership skills. thereby improving the quolily of supporl we provide to young people. REFERENCE AND ADMINISTRATIVE DETAILS Reglslered Company number 03491993 (Englond ond Wolesl Registered Charity number 1068467 Reglstered offlce 73 Church Gole Leicester Le1Ce5tershe LEI 3AN Poge 7
FOCUS CHARITY REPORT OF THE IRUSTEES FOR THE YEAR ENDED 31 IRCH 2025 Trvslees M J Bennett (Choirl Ms A Ahmad |re5igned 18.4.251 R L Clorke (resigned 14.11.241 D J Foley (resigned 18.4.251 ADJHorris H H Roo (resigned 25.4.241 Ms L D Skinner (resigned 26.9.241 Miss A E Tyers |Trea5urerl Iresigned 28.4.251 Ms D Knight Ms G D Richard50n lappoinled 18.7.251 C Rooch loppoinled 1.5.251 Ms P P Shoh lappoinled 1.5.251 N A Thomson loppointed 18.7.251 Ms H Williomson loppoint&d 24.7.251 M A Boonham lappoinled 18.7.2SI Company Secretary M J Bennell Independent Examlner TC Group 31 High View Close Hornli ton Oflice Pork Leicester Leicestershire LE4 9LJ Approved t)y order ol the boord ol trustees on . Mr M J Bennett- Trustee Mrs P Shah - Trustee Page 8
INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF FOCUS CHARITY Independenl examlner's report lo the trustees of Focus Chorlly (Ih¢ Company) I report lo the chorify Iruslees on my exominolion of the occounts ol the Company for lh& y&or ended 31 March 2025. Responslbllllles and bosls ol report As the chority's trusl&&s of the Compony land also 115 direcl(Ks lor the purposes ol compony lowl you ore responsible lor the preparation ol the accounts in accordance with the requirements DI Ihe CDmpanies Act 20061'lhe 2006 Acl'l. Having satisfied myself that the occounts ol the Comrony are not required to be oudiled under Part 16 of the 2006 Act ond ore eligible lor independent examinotDn, I rep(1 in respect ol my examination ol your chartly's accounts as carried out under Seclk)n 145 01 the Charities Act 2011 I'lhe 2011 ACYI. In corrying ovl my examinolK)n I hove followed the Direclions grer) by the Chority Commi55ion under section 145151 Ibl of th8 2011 Act. Independent examiner'5 slulement Since your charitsPs gross income exceeded £250.000 your examiner musl be a member ol o listed body. I con confirm Ihol l om quolilied lo vnd&rtok& the &xominotion bécause l am a member ol the Institutè of Chortered Accountants in England and Wales. which is one of the listed bodie5. I hove completed my exominalion. I confrm thol no matters have come lo my ollention in connacti>n with the exominalion gwing me cause lo believe.. occounling records were not kept in respect ol the Company as required by Section 396 of fhe 2006 Act., or the occovnts do not occord with th059 record5- or Ihe accounts do not cotnply with the accounting requirement5 015eclion 396 01 the 2006 Act other thon ony requirement Ihol the occounls give o true ond loir view which Is not o molter consiclered as part ol an independent examinolion: or the occounts have not been yepored in occordonce with the method5 and principles ol th& 5tafemenl ol Recommended Practice for accounting and reporting by charities lapprlcab to charit5 preparing their occovnls in occordonce with the FinancKJl Reporting Standord oppltcoble in the LJK ond Republic of Irelond |FR5 10211. I have na concern5 and have come ocross no other m(Jllers in connection with the exominolion lo which attention should be drawn in this report in order lo enable o proper underslondino of the occounls lo be reoched. J Dennis ACA TC Group 31 High View Cbse Homillon Ollice Po Leicester Leicestershire LE4 9LJ Dole.. Poge 9
FOCUS CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Total fvnd5 2024 Tolol hJnd5 Unrestricted funds Restrted lund5 Notes INCOME AND ENDOWMENTS FROM Donation5 and legacies 30,315 30,315 ,983 Chorituble ocliyitles Choriloble octivili&s 246,758 246,758 223,361 Investment incorre 958 958 613 Total 31.273 246.758 278,031 262,957 EXPENDITURE ON Roising lund5 404 403 1,1 Chorllable aclivllies Chariloble activities 4,857 255,259 260,116 236,129 Total 5,261 255,258 260,519 237.272 NEI INCOME/{EXPENDITURE) Transfers belween fund5 26.012 60 18,5001 17,512 25,6 Nel movemenl In funds 26.072 18.5601 17.512 25, RECONCILIAIION OF FUNDS Total lund5 brought lorbvard 13,328 45.420 58.748 33.063 TOTAL FUNDS CARRIED FORWARD 39,400 36.860 76.260 58,748 The notes form port of these linanciol 51olements Page 10
FOCUS CHARITY BAIANCE SHEET 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Tangible assets 62 CURRENT ASSETS Debtors Cosh at bank and in hand 23.601 57,581 4J,130 23.073 81,182 63.203 CREDITORS Amounts lolling due within one year 14,9221 14,5171 NET CURRENT ASSETS 76.26D 58,686 TOTAL ASSETS LESS CURRENf LIABILITIES 76,260 58,748 NEf AsseTS 76.260 58,748 FUNDS Unrestricted funds Restricted funds 39,4CO 36.860 13,328 45,420 TOTAL FUNDS 16.260 58.748 The charitable compony is enlilled lo exemption from audil undgr Section 477 of the Cornpanies Act 2006 tor the yeor ended 31 March 2025. The members hove not required the company to obloin on ovdit of it5 linanciol stotemenls IOT the yeor ended 31 Morch 2025 in occordance with Section 476 01 the Componie5 Act 2(K)6. The tru518es acknowledge their responsibilities lor lal ensuring that the chariloble compony keeps occounting records Ihol comply with Sections 386 and 387 01 the Componies Act 2(M)6 and preporing linanciol stolemenls whch give a true ond loir view of the slate ol offoirs ol the chariloble compony os at the end ol eoch financial year ond ol its surplus or defcit for each linanciol yeor in occordance with the reqviremenls of Sections 394 and 395 ond which otherwise compb/ with Ihe requirern&nls ol the Companies Act 2006 relating to Finonciol stotemenls, so lor os opplicoble to the chorilable company. Ibl These linancDI slalemenls hove been prepared in occordonce with the provisions applicable lo charitable componies subject lo the Small comronies regime. The linonciol stotements were opproved by the Boord of Trustees ond aulhori5ed lor issue on - and were signed on its behoff by.. P P Shoh - Trustee The note5 form port of these financial slalemenls Pagell
FOCUS CHARITY NOTES TO THE FINANCIAL 5TATEMENf5 FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Summary ol slgnlllcant accounllng poll¢les and key ¢¢¢ountlng e$limales The principol occounting policie5 applied in the preparation ol these financial slolemenls ore sel out below. These policies hove b88n consislenlly applied to oll the years presented, unle5$ Otherwise slated. stotemenl ol compllance The financial stolemenls have been prepared in accordonce with Accounting and Reporting by Charities: Statement of Recommended Practice opplicoble to choriliès pr8poring Iheir account5 in accordance with the Financiol Reporting Slandard opplicoble in the UK and Republic ol Ireland IFRS 1021 (effective l Jonuory 20191- Ichariligs SORP IFRS 10211. the Finonciol Reporting Slandord opplicobl in the UK and Republic ol Ireland IFRS 1021. They olso comply with th& Componi95 Acl 2006 and Charitie5 Act 2011. Basls ol preparatlon Focus Charity meols th& definition of a public benefit entity under FRS 102. Assets and liobililies ore initially recognised al hi5toricol cost or Ironsoclion value unless otherwise staled in Ihe r818vanl accounting policy notes. Golng concern The trustees consider thct there ore no moteriol uncertointles oboul the charity'5 ability ID continue os a going concem nor any significont areas of uncertainly Ihol affect the corrying volue of 0e1$ held by the charity. Income and èndowment5 All income is r&cognised once the charity has enlillemenl lo the income, il is proboble that the ncome will be received and the omounl ol income receivoble can be measured reliably. Income on funds held on deposit is included when receivoble ond the omount con be m8(J5ured reliably by the charity- this i4 normally upon nolilicolion of the interest poid or payoble by the Bonk. Grants or6 recognised when the charity has been nolilied in writing ol both the amount ond settment dote. In th& evenl thol a grant is subject lo conditions thol require o level of performance before the charity 15 entitled lo the funds. the income 15 deferred ond nol recogni5ed until either those conditions are lully mel, or the fullilmenl of Ihose conditions is wholly within the control ol the chartiy ond it is proboble that those condilions will b8 fulfilled in the reporting period. Donallons and legucles Oonalions ore recogni5$d whgn Ihe charity has been notified in writing ol both the amount ond selll¢menl dote. In the event Ihol a donolion is subject to conditions that require o level ol perforfflance by the charity before the chority is entilled lo the fvnd5, the income 15 deferred and not recognised until either those conditions ore ful mel, or the fuifilmenl of those conditions is wholly within the control ol the charity ond il i4 proboblg that these condilK)ns will be fulfilled in the reporting psriod. Expendllure All expenaiture is r&cogni5ed once there 15 a legal or constructive obligolion to Ihol expenditure. il is probable seltlemgnt 15 reoJuired and th& omounl can be measured reliobly. All costs ore ollocoted to the applicable expendilure heoding thol oggregote similor cos15 to that calegory. Where cos15 cannot be directly attributed to particular heodings Ihey hove been ollocaled on a ba515 consislenl with the use of resources, with cenlrol stolf costs allocoted on Ihe basis of lime spent. and depreciation chorges allocoled on tho portion of Ihe a55el'5 Use. Other support costs are allocated based on the skyeod ol stoff costs. Ralslng funds These are costs incurred in ollrocling voluntary income, Ihe rnanagement ol investments and those incurred in Iruding octivilie5 that iai5e funds. Charllable acllvllles Page 12 continued...
FOCUS CHARITY NOTES TO THE FINANCIAL STATEMENTS - conllnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES . ¢onlinved Expendllure Chariloble expenditure comprises those c05fs incurred by the chorily in the delivery ol ils odivities ond service5 lor ils beneliciaries. It includes both costs that Lon be ollocoted directly to such oclivitie5 ond those costs ol cjn indirect noture necessary to support them. Tangible fixed a55e15 Depreciation is provided al the following annuol rates in order lo VlIe off eoch aet over ils eslimoted useful life. Computer equipment 33% on cosl Taxcttlon The chorily is exempt trom corporalion tax on its charitable oclivilies. Cash and cash equlvalenls Cash and cash equivalent5 comprise cash on hand and call deposits. and other short-lerm highly liquid investments Ihol ore r&adi5y convertible to o known omounl ol co5h ond ore subject lo on in5unificont risk ol chanoe in volue. FUND STRUCTURE Unrestricted income funds ore generol funds that ore avoiloble lor use at the trustee's discrefion in furtherance of the objectives of the charrfy. Restricted income fund5 are those donated for use in a porticular area or for specific purpose5, the use ol which 15 re51ricled lo that area or purpose. INVESTMENT INCOME 2025 2024 Bank interest 958 613 NET INCOMEI{EXPENDITURE) Net income/lexpenditurel is slated after chargingllcredilingl: 2025 2024 DerKeciolion- owned ossels Other operating leases 62 9,788 TRUSTEES. REMUNERATION AND BENEFITS No Irustees, nor ony person5 connect8d with Ihem. have receNed any remuneration from the chority during the years ended 31 March 2025 and 31 March 2024. No trustees have received ony oth&r ben&lits from the chority dvring the yeor or the precgding year. Trustees. expenses There were no Iruslees, expenses porl lor the yeor ended 31 Morch 2025 nor for Ihe year ended 31 Morch 2024. Page 13 continued...
FOCUS CHARITY NOTES TO THE FINANCIAL STATEMENTS - conllnved FOR THE YEAR ENDED 31 MARCH 2025 STAFF COSTS 2025 2024 Wages and salories Social securty cos15 othei pension cost5 172,200 8,721 8,064 164,?50 7,732 7,140 188,985 180,422 The average monthly number ol employees during the year was os follows: 2025 2024 Sloll No employees rec8iv&d emoluments in excess of £60.(XJI. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricled funds Tolol funds INCOME AND ENDQWMENTS FROM Donotions ond18gaci&s 38,983 38.983 Charttable acllyllles Charitable activities 223,361 223,361 Inve5tmgnt income 613 613 Tolol 39,596 223.361 262957 EXPENDITURE ON Raising lund5 1,143 1,143 Choriloblè a¢livilie5 Choritoblo octivitie5 42.400 193,729 236,129 Total 43.543 193,729 237,272 NET INCOMEIIEXPENDITURE) Tronsfèrs bÈÈÈn tund$ 13,9471 29.632 122 25,685 Net movement In funds 14.0691 29.754 25.685 RECONCILIATION OF FUNDS Totol funds brought forard 17,397 15.666 33,063 TOTAL FUNDS CARRIED FORWARD 13,328 45.420 $8,748 Poge 14 continued..
FOCUS CHARITY NOTES TO THE FINANCIAL STATEMENTS - contlnu•d FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS Computer equipment COST At I AFXII 2024 and 31 A4arch 2025 28.173 DEPRECIATION At l Awil 2024 Charge lor yeor 28,111 62 At 31 Morch 2025 28.173 NET BOOK VALUE At 31 fvlarch 2025 At 31 March 2024 62 DE8TOR5- AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepoymenls ond occrued income 23.601 40.130 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Pension creditor Accrued expenses 1,232 3,690 1.184 3.333 4,922 4,517 ANALYSIS OF NE[ ASSETS BETWEEN FUNDS 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Fixed assets Current ossets Current liabilitie5 62 63.203 4.5171 81.182 41,7821 81.182 4,9221 36,860 39,400 36,860 76,260 58.748 Page 15 continued.-
FOCU5 CHARITY NOTES TO THE FINANCIAL STATEMENT5 - conlinved FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS Nel movement in fvnds Tranglers between funds At 31.3.25 At 1.4.24 Unreslrlcled funds General fund 13.328 26.012 39,AOO Reslrfcted lunds Big Lollery Grant- Reaching Communities De Montfort Universrty BBC Children In Need Miifion Dollar Round Table Henry Srnilh Charity Nolionol Lollery Aword5 loi All 26,677 1.800 13,715 3.168 60 19.6641 11.8001 113,7151 13.1681 17.013 1601 19,847 19.847 ,420 8,5 60 36,860 TOTAL FUNDS 58,748 17.512 76.260 Net movement in funds, included in the above are (35 follows.. Incoming resources Resouice5 expended Movement in funds Unreslrf¢t¢d Ivnd$ Generol fund 31.273 15,2611 26.012 R•slrictèd lunds Big Loltcry Gronl- Reaching Communities Herritage Lollery Fund De Montfort Univer51ty BBC Children In Need Million Dollar Round Table LLR Communtiy Fund IMLLB grontl Leicesler City Council (Community Engagement Fund) Pixel Fund Notionol Lottery Awords lor All 127.516 89,533 1137.2401 189.5331 11,8001 113,7151 13.1681 13.0001 19.6641 11.8001 113.7151 13.1681 3,0 1.802 5.000 19,847 1Th.8021 15.0001 19.847 246,758 255,2581 8.5001 TOTAL FUNDS 278.031 260.5191 17.512 Poge 16 conlinued...
FOCUS CHARITY NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS. conllnuèd Compaiallves IOT movemenl In funds Nel movemenl in lund5 Transfers between funds Al 31.3.24 At 1.4.23 Unrestrfcled lunds Generol Ivnd 17,397 13,9471 11221 13,328 Rèslrfdèd funds Big Loltery Gront- Reaching Communities Heffitage Lottery Fund De Montfort University BBC Children In Need Miifion Dollar Round Table Henry Smith Charity 15,666 26,677 122 1,8CK) 13,715 3,168 13.715 3,168 60 15,666 29,632 122 45.420 TOTAL FUNDS 33.063 25,685 58,748 Comporolive nel movem&nt in lund5, included in the above are as lollow5'. Incoming resources Resources 6xp$nd&d Movemenl in funds Unrestricted fvnd$ General fund 39,596 I43,5) 13,9471 Reslrlctèd lunds Big Lottery Gronl- Reaching Communities Herriloge Lollery Fund De Montfort University BBC Children In Need Million Dollar Round Table Leicester City Council IHAZI Openworks Henry Smith Charity I,77/ 84,620 2.WO 14.962 3,802 300 7.500 i 0,000 189.1661 184.7421 1,800 13.715 3,168 (1,2471 16341 13001 17.5CQI 60 223,361 193,7291 29,632 TOTAL FUNDS 262,957 237.2721 25.685 Page 17 continued...
FOCUS CHARtTY NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR fHE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS- conttnued A current year 12 months ond prior yeor 12 month5 combined posilion is os follows: Nel movement in funds Tronslers between lunas Af 31.3.25 At 1.4.23 Unrestrlcted Ivnds General hJnd 17.397 22,065 1621 39,4 Reslnctèd Funds Big Lottery Grant- Reaching Communities Herritage Lotlery Fund Henry Smith Chorily Nolionol Lottery Aword5 for All 15,666 1,347 17,013 122 1601 60 19.847 19.847 15,666 21.132 62 36,860 TOTAL FUNDS ,063 43,197 76,260 A cvrrenl yeor 12 months and prior year 12 months combined nel movement in funds, included in the at)ove ore as follows-. Incorning resources Resources expended Movement in funds Unreslrfcted funds General fund 70,869 148,8D41 22,065 Rèstrielèd funds Big Lollery Grant- Reaching Communities Herritage Lollery Fund De Monllort Univer51ty BBC Children In Need Million Dollar Round Toble Leicester City Council IHAZI Openworks Henry Smith Chorily LLR Community Fund IMLLB gronll Leicester City Council (Community Engagement Fund) Pixel Fund National Lottery Award5 for All 227.753 174.153 2.000 14,962 3,802 300 7.500 10.OOD 3.000 1226.4061 1174.2751 12.0001 114,?621 13,8021 13COI 17.5001 19.9401 13.0001 1.347 1,802 s,0 19,847 11.8021 15,0001 19.847 470.119 448.9871 21,132 TOTAL FUNDS 540.988 497,7911 43,197 Page 18 continued...
FOCUS CHARITY NOTES TO THE FINANCIAL STATEMENTS- contlnuèd FOR THEYEAR ENDED 31 MARCH 2025 12. RELATED PARTY DISCLOSURES There were no reloled porty transactions for the yeor ended 31 Morch 2025 or Ihe yeor ended 31 Morch 2024. Page 19
FOCU5 CHARITY DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donallons ond legacles Donations 30.315 38.983 Inveslmenl income Bonk interest 958 613 Charllable activities Grants 246,756 223,361 Total Incomlng resources 278,031 262.957 EXPENDITURE Ra151ng donolion5 and legucie5 Raising funds 403 1,143 Charilable aclivilie5 Woges Social securily Pension5 Rent Insurance 172200 8,721 8,064 11.148 2,513 6.920 6.066 1,017 522 34.602 2.143 164,950 7.732 7.740 9.788 26 5.748 5.947 1,254 IT Costs P05toge and stolionery Sundries Project deliv8ry costs Volunteer expenses Training co5t5 Travel c05t5 Bonk charge5 Office equipment & lurnilure Depreciolion ot computer equipment 23,586 826 512 66 933 61 534 62 683 256.492 232,889 Support CQ5ts GovÈrnoncÈ costs Accountancy and legal lees 3,624 3,240 Tolol resovrces expended 260.519 237,272 Nel irtcomè 17,512 25,685 This page does not form part of Ihe statutory financial slalemenls Poge 20