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2025-05-31-accounts

Charity number: 1074025

Company number: 03667290

(England and Wales)

Helena Kennedy Foundation

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 May 2025

Helena Kennedy Foundation Contents Page For the year ended 31 May 2025

Report ofthe Trustees 1to7
Independent Examiner's Report to the Trustees 8
Statement of Financial Activities 9
Statement of Financial Position 10
NotestotheFinancialStatements 11to20

Helena Kennedy Foundation Report of the Trustees For the year ended 31 May 2025

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and t financial statements for the charitable company for the year ended 31 May 2025. The Trustees have adopted the provisions ef 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).

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Helena Kennedy Foundation Report of the Trustees Continued For the year ended 31 May 2025

Chair's report The Helena Kennedy Foundation exists to support disadvantaged students from the further and adult education sectors to transform their lives through higher education and fair access to the graduate professions. The Foundation was established In 1998to make a practical contribution to govemment policies on widening participation in higher education and promoting soclal inclusion. We aim to tackle social injustice by supporting those who face multiple barriers to participation in higher education and work to fulfil their potential. Since our creation, the Foundation has provided financial support to nearly 2440 students, With the costs associated with studying in higher education continuing to rise and a challenging employment market impacting on opportunities for students to galn accass to part time work to support their studies, this support remains more relevant and Important to students’ needs than ever, We award bursaries of £2,250to individuals who have successfully completed a programme of study at a further education sector college and are progressing on to a course in Higher Education. Many of our winners have progressed to successful careers such as accountants, audiologists, auditors, scientists, doctors and many more. They continue to stay in touch with the Foundation to help give back by mentoring current bursary winners. All the students we support come from low-income backgrounds and face financial difficulty. Our students are a testament to the power of education in overcoming social disadvantages and include:

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Helena Kennedy Foundation Report of the Trustees Continued For the year ended 31 May 2025

OBJECTIVES AND ACTIVITIES

Statement on public benefit

The trustees have considered the Charity Commissions guidance on public benefit, including the guidance ‘public benefit: running a charity {(PB2y.

Trustees review the Foundations alms, objectives, activities, achievements, and performance each year, Performance is monitored against our Strategic Plan and Annual Operating Plan. Trustees refer to the guidance contained in the Charity Commissions general guidance on public benefit and ensure that planned activities contribute to the aims and objectives set.

Trustees conclude that, since the Helena Kennedy Foundation exists primarily to overcome social injustice by providing support for disadvantaged students fo access higher education, the charity can demonstrate beyond doubt that each of the principles outlined In the Charity Commissions guidance on Charities and Public Benefit are being met.

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Helena Kennedy Foundation Report of the Trustees Continued For the year ended 31 May 2025

ACHIEVEMENTS AND PERFORMANCE

Significant activities The financial year 24/25 continues to see HKF grow financially stable. Whilst HKF navigated through the impact p COVID19, we now are dealing with the challenges of the cost of living and potential increase in tuition feep. During the year the charity was Invited to take part in a commurications strategy programme and small leadership training, Both programs ran overa period ofaround9 months. We were pleased to welcome PA Foundation as a strategic partner, This was secured through the recommendation of ja previous bursary winner. The fifty bursaries sponsored by PA Foundation will be reserved for students undertaking ST subjects. Our Bursary awards provide financial support that makes a real difference to our students’ ability to meet the rising costs associated with studying. It remains the primary reason for students’ application to the Foundation. The Trustees are delighted to report that the number of new students receiving a bursary award during this financial year was 107. HF received 539 applications, around 10% were not reviewed due to ineligibility or duplication, This is considerably higher the usual and is attributable to raising awareness of the charity, cost of living crisis and changing the application procesp. Notwithstanding this increase in application, wea were significantly over-subseribed and many more would benefit from the financial support we offer, as well as the wider package of mentoring, advice and guidance, training and work placements should we be able to secure additional funding. We also expect our application numbers to rise next year. Progression rates for our students are typically in the 90-95% range. Of those that do not progress fram one year to the neat, many go on to retum to their studies a year or two later and continue to receive advice and guidance from the charity. Around 96% of our students graduate - which is significantly above the national average. This is even more impressive give the serious hurdles our students have overcome to succeed in education. We are immensely proud of this achievement and of our students. Ensuring that our students complete their studies not only helps their fife chances, but saves the studert higher education Institutions and the taxpayer @ great deal of money, due to the high direct costs and social costs non-completion. NCFE We are delighted too that our strategie partnership with NCFE continues. The DISCOVER programme anables 15 F colleges to take part in a college bursary scheme, whereby 15 Students are awarded a bursary of £1,500to support their success and progression to higher education or employment. NCFE also sponsors 10HE bursaries each year, where winners recelve £2,250. NCFE staff also mentor HKF bursary winners. The partnership is going from strength fo strength, and we enjoy great support from The CEO and their team. Skills Education Group The Skills and Education Group supported the annual House of Lords reception. Through the partnership they provide £ bursaries per year for FE students from their member colleges progressing to Higher Education. Any applicants we al unable to support are encouraged to apply to SEG's own funds and a secure bursary of £350 each. PA Consulting Thanks to former winner PA Foundation sponsored 10 bursaries in 2021for Stem related subjects. Subsequent PA Foundation sponsored 50 bursaries. We are delighted they will continue their support in 2025, Pastoral and Mentoring Support We continue to offer one to support with Improving your cv, improve your Linkedin profile amongst others which is alsp now available as a resource on ‘YouTube. This is also an opportunity for winners to discuss any Issues in 4 safe environment, The meet and greet week as part of the welcome to HF was well received. We continue to offer one to org support alongside a monthly drop-in chat session. Impact report An impact report was commissioned for the time frame of 2019-2023. Going forward this will be used as a basis to measurp future data. 4 of 20 | a —_— J

Helena Kennedy Foundation Report of the Trustees Continued For the year ended 31 May 2025 FINANCIAL REVIEW During the year, the total income received was £439,496 (2023-24 : £462,828), Total expenditure was £409,283 {2023-24 - £315,892), resulting in a total net income before investment gains of £30,213 (2023-24 : £146,936} net income. The gain attributable to unrestricted funds was £31,458 (2023-24: £31,566) after investment gains and adjustments, whi consolidated the Charity's unrestricted reserves position from £339,358 at the start of the year to £370,816at the end of year. Of this, £75,000 is represented by general fund reserves, representing six months’ running costs to cover unforese: costs and commitments in line with the reserves policy. The remaining £295,816ls accounted for as designated funds the balance sheet, baing earmarked by the charity for future spending on charitable objects, in line with the reserves policy. The financial numbers represent a robust position. The Charity has achieved a secure financial footing through combination of fundraising activity and keeping operating costs under control over this period of tight fiscal restraint whi has, regrettably, resulted in many small charities like HKF ceasing to operate, In this regard, the positive achievements the Foundation over the last six years cannot be understated and praise for this is due in no small measure to the dedica efforts of our operations Manager and her small team. Our Treasurer, who brings with him a wealth of finance experience, has also resulted in significant improvements to © financial processes and financial planning. Restricted funds increased by £130,919 after adjustments, from £666,600to £669,283. Of this balance, the whole £669,268 related to the Badged Bursary Scheme. In line with the reserves policy, restricted funds are managed to ensure that they a spent in line with donor requiraments and do not go into a negative position. The Trustees are pleased to note that direct charitable expenditure through student bursaries in 2023/24 amounted £264,256 (2023-24 : £202,318). Investment Powers and Policy Under the Memorandum and Articles of Association, the charity has the power to invest in any way the Trustees wish. present policy is to invest surplus liquid deposits in income generating cash deposits and investments. Reserves Restricted funds are managed to ensure that they are spent in line with donor requirements and do not go into a neg position. The Charity regularly reviews its reserves policy, as It has done during this year, and sets aside at least six months runni costs to cover unforeseen costs and commitments in the event of a sudden reduction in funding or cessation of activitleg. These are accounted for as general fund (unrestricted) reserves and are also index linked to inflationary pressures. Any additional unrestricted funds which remain unspent are accounted for as contingency funds on the balance sheet, bei held in reserve by the charity to cover bursary as well as other forms of student support, in line with charitable objects a the reserve pollcy. In addition, this year CRM systems are being fine-tuned to streamline the charity data base and stude selection processes. Other unrestricted funds are accounted for as designated fund reserves or invested over the short medium term.

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Helena Kennedy Foundation Report of the Trustees Continued For the year ended 31 May 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document The Helena Kennedy Foundation is a company limited by guarantee, governed by its Memorandum and Articles Association dated 13th November 1998. It is registered as an independent educational charity with the Charity Commission. The members (currently 13) undertake to contribute the sum of £1 in the event of the charity winding up.

Organisation and Management The Board of Trustees delegates the day-to-day leadership and management of the charity to paid fulHime employees who during the year comprised a Director of Operations Manager and a Projects Coordinator.

The charity Is fortunate to be supported by a range of volunteers who help the charity through the generous donation of their time, skills and experlence in a number of ways:

giving careers talks on a range of sectors and industries

allowing students to shadow them at work

organising fundraising activities

assisting within the foundation with activities including administration, student support and organising events

Many of our volunteers are previous beneficiaries of the charity who want to give something back. Our beneficiaries al come back to the Foundation to give talks at events as ambassadors.

Risk Management

Trustees regularly review the major organisational, financial and reputational risks assessments laid out by the Foundation, Recruitment and appointment of trustees

Appointment of Trustees

New Trustees are appointed through an open process following completion of a Trustees skills audit undertaken fo as any gaps in the overall profile and competencies of the Board. As set out in the Articles of Association, Trustees a appointed by agreement at the annual general meeting normally held in October or November each year.

Trustees Induction and Training

New Trustees are offered an induction program. This includes: + An opportunity to visit the Foundation's offices to meet staff to familiarise themselves with the Foundation's work. * A copy of the Trustees information pack, containing relevant literature on charity trusteeship from the Charity Commission, including details of the Trustee appraisal system. + Relevant information from Companies House on the responsibilities of directorship.

There are also ongoing development opportunities for Trustees to attend conferences and seminars on issues relevant their roles. These are provided on an ad hoc basis.

REFERENCE AND ADMINISTRATIVE INFORMATION

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----- Start of picture text -----
Name of Charity Helena Kennedy Foundation
Charity registration number 1074625
Company registration number 036672590
Principal address South & Clty College Birmingham Handsworth Campus
The Council House, Soho Road
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Birmingham

England

B21 9DP

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Helena Kennedy Foundation Report of the Trustees Continued For the year ended 31 May 2025

Trustees

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

Dr Julie Mills OBE DL (Chair) Mr John Sandiford Haigh (Treasurer} (Resigned: 05 December 2024}

Ms Elizabeth Hess

Ms Mica Coleman Jones

Ms landra MacCallum Tchoudnowsky

Mr Mark Cooper

Ms Rachael Shimmin OBE

Mr Philip Le Feuvre

Mr Paul Anthony Eeles

(Resigned: 23 October 2024)

independent examiner

Victoria Anderson BA (Hons) FCA DChA Carpenter Box

2 St Andrews Place

Lewes, East Sussex

BN7 1UP

Bankers

The Co-operative Bank pic

PO Box 101

1 Balloon Street

Manchester, M60 4EP

CAF Bank Ltd

25 Kings Hill Avenue

Kings Hill, West Malling

Kent

ME18 4JQ

Aldemore Bank

50 St Mary Axe

London,

EC3A 8FR

Virgin Money

Jubilee House

Gosforth

Newcastle Upon Tyne,

NE3 4PL

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

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Mr Sra ana
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Helena Kennedy Foundation Independent Examiners Report to the Trustees For the year ended 31 May 2025

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 May 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 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 asd are eligible for independent examination, | report in respect of my examination of your charity's accounts carried out und section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | 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 0f the 2011Act. | confirm that { am qualified to undertake the examination by virtue of my membership Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

| have completed my examination. | 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 net accord with those records; or 3. 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 4, 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).

| 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.

Victoria Anderson BA(Hons)FCADChA

Carpenter Box

2 St Andrews Place Lawes, East Sussex

BN7 1UP

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Helena Kennedy Foundation Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 May 2025

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||||||||| |---|---|---|---|---|---|---|---| |Notes|Unrestricted|Restricted|2025|2024| |funds|funds| |£|£|£|E| |Income|and|endowments|from:| |Donations|and|legacies|2|243,134|185,250|428,384|447,829| |Other trading|activites|3|351|“|351|1,507| |Investments|4|10,761|-|10,761|13,492| |Total|254,246|185,250|439,496|462,828| |Expenditure|on:| |Raising|funds|(6,245)|-|(6,245)|(4,892)| |Charitable|activities|5/6|(138,782)|(264,256)|(403,038)|(311,000)| |Total|(145,027)|(264,256)|(409,283)|(31|5,892)| |Net gains/(losses)|on|investments|3,928|-|3,928|15,549| |Transfers|between|funds|(81,689)|81,689|=|7| |Other|recognised|gains/losses| |Net movement|in funds|31,458|2,683|34,141|162,485| |Reconciliation|of|funds| |Total funds brought forward|339,358|666,600|1,005,958|843,473| |Total funds carried forward|370,816|669,283|1,040,099|1,005,958|

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Registered Number :

03667290

Helena Kennedy Foundation Statement of Financial Position As at 31 May 2025

Statement of Financial Position

Notes 2025 2024
£ £
Fixed assets
Tangible assets 12 2,863 >
Investments 13 270,289 273,381
273,152 273,381
Current assets
Debtors 14 17,478 47,471
Cash at bank and in hand 756,458 701,986
773,936 749,457
Creditors: amounts falling due within one year 15 (6,989) (16,880)
Net currentassets 766,947 732,577
Total assets less current liabilities 1,040,099 1,005,958
Net assets 1,040,099 1,005,958
Thefunds ofthe charity
Restricted income funds 16 669,283 666,600
Unrestricted income funds 16 370,816 339,358
Totalfunds 1,040,099 1,005,958

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

Trustee

10 of 20

Helena Kennedy Foundation Notes to the Financial Statements For the year ended 31 May 2025

1, Accounting Policies

Basis of accounting

The financlal 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 charitles 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.

Helena Kennedy 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 financlal statements are prepared, on a going concem basis, under the historical cost convention.

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concem,

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Funds

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees In furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictlons placed upon them.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that

described above

Incoming resources

Income is recognised when the charity has entittement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be recelved and that the amount can be measured refably.

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.

Income received in advance of the provision of a specified service Is deferred until the criteria for income recognition are met,

Interest receivable Interest on funds heki on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the Interest paid or payable by the bank.

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, itis probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred,

Allocation and appointment of costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, 4 proportion of the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned to the bursary programme based on the value of uncomitted bursary amounts.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity's activities.

Taxation

As a registered charity, the company is exempt from income and corporation fax to the extent that its income and galns are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Office Equipment - 4 years

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Current asset Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in falr value will be recognised in the statement of financlal activities and any excess of fair value over the historic cost of the investments will be shown as a fair value reserve in the balance sheet. Investment gains and losses, whether realised or unrealised, ara combined and shown in the heading “Net gains/(losses) on investments” In the statement of financial activities, The charity does not acquire put options, derivatives or other complex financial instruments.

Realised galns and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

42 af 20

Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. Income from donations and legacies

Income from donations and legacies
Unrestricted Restricted 2025 2024
funds funds
£ £ £ ‘£
Donations received 237,134 185,250 422,384 447,829
Sponsorships received 6,000 - 6,000 -
243,134 185,250 428,384 447,829
+
Income earned from other activities
2025 2024
£ £
Unrestricted funds
Fund raising and Publicity 351 1,507
351 1,507
+
Investment income
2025 2024
£ £
Unrestricted funds
Income from listed investments 7,115 7,822
Bank interest receivable 3,646 5,670
10,764 13,492
$

3. Income earned from other activities

4, Investment income

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

5. Costs of charitable activities by fund type

Costs of charitable activities by fundfund type
Unrestricted Restricted 2025 2024
funds funds
£ £ £ £
Bursary Programme - 264,256 264,256 202,318
Supportcosts 138,782 . 138,782 108,682
138,782 264,256 403,038 311,000
Costs of charitable activities by activity type
Activities Support 2025 2024
undertaken costs
directly
£ £ £ £
Support costs
BursaryProgramme 264,256 138,782 403,038 311,000

6. Costs of charitable activities by activity type

7. Analysis of support costs

Analysis of supportsupport costs
2025 2024
£ £
Bursary Programme
Other Office Expenses 6,331 5,636
Investment 2,382 2,324
Management Costs
Website and IT 5,086 9,450
Staff Costs 93,150 77,579
Accountancy 12,100 12,013
Consultancy 17,975 -
Governance costs 1,758 1,680
138,782 108,682

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

8. Nat income/(expanditure) for the year

This is stated after charging/(crediting): is stated after charging/(crediting): stated after charging/(crediting): after charging/(crediting): charging/(crediting):

This is stated after charging/(crediting): is stated after charging/(crediting): stated after charging/(crediting): after charging/(crediting): charging/(crediting): 2025 2 £ Depreciation of owned fixed assets 141 261 Accountancy fees 1,758 1,680 Staff pension contributions 1,941 1,736

  1. Staff costs Total staff costs for the year ended 31 May 2025 were:

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||||| |---|---|---|---| |2025| |£| |Salaries and wages|84,337|70,348| |Social security costs|2,998|2,197| |Pension|costs|1,941|1,736| |89,276|74,281| |2028|2| |Management|2| |2| |No employee eamed more than £60,000 during|the year|{nil:2024).| |Both members|of staff are key management and their remuneration|{s outlined above.|

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40, 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:Enil). No charity trustee received payment for professional or other services supplied to the charity (2024:£nil}. The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024:£nil). Trustees’ expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2024:£nil).

There are no related party transactions to disclose for 2025 (2024:none).

There are no donations from related partles which are outside the normal course of business and no restricted donations from related parties.

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

11, Comparative for the Statement of Financial Activities

11, Comparative for the Statement of Financial Activities
Unrestricted Restricted 2024
funds funds
£ £ £
Income and endowments from:
Donations and legacies 151,579 296,250 447,829
Othertrading activites 1,507 - 1,507
Investments 13,492 - 13,492
Total 166,578 296,250 462,828
Expenditure on:
Raising funds (4,892) - (4,892)
Charitable activities (108,682) (202,318) (311,000)
Total (113,574) (202,318) (315,892)
Netgains/(losses) on investments 15,549 - 15,549
Transfers between funds (36,987) 36,987 -
Other recognised gains/losses
Net movement in funds 31,566 130,919 162,485
Reconciliation offunds
Total funds brought forward 307,792 535,681 843,473
Totalfunds carried forward 339,358 666,600 1,005,958
$
12. Tangible fixed assets
Office
Cost orvaluation equipment
£
At 01 June2024 25,643
Additions 3,004
At 31 May 2025 28,647
Depreciation
At 01 June 2024 25,643
Charge foryear 141
At 31 May2025 25,784
Net book values
At31 May2025 2,863
4
At31May2024 I

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

Investments

13. Analysis of movement of commercial investments

Listed
investments
£
Market value at 01 273,381
June 2024
Additions to 31,077
investment at cost
Disposals at carrying (38,097)
value
Netgain/(loss) on 3,928
revaluation
Market value at 31 270,289
May 2025
Debtors
2025 2024
£ £
Amounts due within one year:
Trade debtors 15,000 43,000
Prepayments and accrued income 2,478 4,471
17,478 47,471
Creditors: amounts falling due within one year
2025 2024
£ £
Other creditors 331 1,234
Accruals and deferred income 6,658 15,646
6,989 16,880

14. Debtors

15. Creditors: amounts falling due within one year

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

16. Movement in funds

Unrestricted Funds
Balance at Incoming Outgoing Transfers Gains and Balance at
01/06/2024 resources resources losses 31/05/2025
£ £ £ £ £ £
General
Designated funds 264,358 254,246 (145,027) (81,689) 3,928 295,816
General 75,000 - - - - 75,000
339,358 254,246 (145,027) (81,689) 3,928 370,816
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Transfers Gains and Balance at.
01/06/2023 resources resources losses 31/05/2024
£ £ - £ £ £
General
Designated funds 232,792 166,578 (113,574) (36,987) 15,549 264,358
General 75,000 - - - - 75,000
307,792 166,578 (113,574) (36,987) 15,549 339,358

Purpose of unrestricted Funds

Designated funds

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

General

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Restricted Funds

Balance at
01/06/2024
Incoming
resources
Outgoing
resources
Transfers Balance at
31/05/2025.
£ £ £ £ £
Badged Bursaries 666,600 185,250 (264,256) 81,689 669,283
666,600 185,250 (264,256) 81,689 669,283

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Helena Kennedy Foundation

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

Restricted Funds - Previous year

Balance at Incoming Outgoing Outgoing Transfers Transfers Balance at Balance at
01/06/2023 resources resources 31/05/2024
E £ £ £ £
Badged Bursaries 535,681 296,250 (202,318) 36,987 666,600
535,681 296,250 (202,318) 36,987 666,600
Purpose of restricted funds
Badged Bursaries
The Badged Bursary Fund relates to projects involving payment ofbursaries to students.
Analysis of net assets between funds
Tangible Investments Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £ £
Unrestricted funds
General
Designated funds 2,863 200,289 92,664 295,816
General - 70,000—Cti. 5,000 75,000
Restricted funds
Badged Bursaries - - 669,283 669,283
2,863 270,289 766,947 1,040,099
Previous year
Tangible Investments Net current NetAssets
fixed assets assets /
(liabilities)
£ £ £ £
Unrestricted funds
General
Designated funds - 203,381 60,977 264,358
General - 70,000 5,000 75,000
Restricted funds
Badged Bursaries - - 666,600 666,600
- 273,381 732,577 1,005,958

17. Analysis of net assets between funds

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Helena Kennedy Foundation Notes to the Financial Statements Continued For the year ended 31 May 2025

18. Company limited by guarantee

Helena Kennedy Foundation is a company limited by guarantee and accordingly does not have a share capital.

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