2025-06-30-accounts

PHASE Worldwide

Annual Report and Unaudited Statements

July 2024 – June 2025

For more information about PHASE Worldwide visit www.phaseworldwide.org

Contact Us: [e-mail] | 8 Europa View, Tinsley Park, SHEFFIELD, S9 1XH Registered Charity Number: 1112734

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Contents

	Page
Welcome from our Chair of Trustees	3
Trustees’ Report	4
Independent Examiner’s Report	13
Receipts and Payments account	14
Statement of Assets and Liabilities	15
Notes to the Financial Statements	16

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A welcome from our Chair of Trustees

Dear Supporters,

There are many things to be celebrated this year. The hugely impactful Start Strong project concluded in March 2025 with results we can all be proud of -improvements in quality healthcare, reduction in malnutrition and a community empowered to demand what they need from their government. In recent weeks we have been overwhelmed by being awarded A+ overall for the project by Mannion Daniels on behalf of the UK government. As such a small charity we are showing the big players how it’s done!

We have been successful with a grant from the National Lottery to bring film academies to two schools to our home in South Yorkshire to start to develop our programmes here. Primary school children have worked hard to write, design, direct and produce short films. These will be shown at events and festivals over the coming months.

Thank you for your continued support over the last year. It has been a challenging year for much of the international sector with US Aid and UK Aid cuts creating uncertainty and sadly having a direct impact on many communities around the world. Thankfully due to our solid supporter base in the UK we hope to weather this storm well. Our UK work brings diversification to our funding programme.

Our hugely successful Big Give campaigns are incredibly important in our fundraising calendar. This year our Christmas appeal has enabled a programme to work with schools and the community in Rugin to open up futures for girls. Our Spring appeal raised much needed funds for Jair health post where the teams are working hard to bring down malnutrition rates in under 5’s.

In December 2025 long standing Trustee Martin Davies OBE sadly passed away. Martin was very active as an important part of the PHASE Worldwide’s Trustee team and family right until his final months. We are hugely grateful for his guidance and knowledge over the many years. He was a friend that will be dearly missed.

On behalf of the Board of Trustees, may I take this opportunity to thank you and express our sincere gratitude for all of your support, now and in the future.

Kind regards,

Nick Cragg Chair of Trustees PHASE Worldwide

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Trustees’ Report Year Ended 30[th] June 2025

The Trustees present their report and financial statements for PHASE Worldwide for the year ended 30th June 2025.

PHASE Worldwide is an international non-governmental, non-political, non-religious organisation established in 2005. It is constituted under a trust deed dated 14 September 2005 and is registered as a charity with the UK Charity Commission, No. 1112734.

Public Benefit Statement

The Trustees confirm that they have referred to the guidelines contained in the Charity Commission general guidance on public benefit when reviewing the charity’s aims and objectives, and in implementing current, and planning future activities.

About Us

PHASE Worldwide (Practical Help Achieving Self-Empowerment Worldwide) (is a UK registered charity that enables people to take opportunities to enrich their lives. We speak to communities, we ask what they need to enrich their lives and we work with them to achieve these goals by creating opportunities and supporting services.

Founded in 2005, we have developed into an organisation that has raised millions of pounds for communities living in Nepal and more recently in the UK, we support over 20,000 people each and every year.

Until recently, our work has solely focused on rural communities in Nepal, where poor health, low levels of education and few livelihood opportunities trap people within a cycle of poverty. It’s the second year we have been working in the UK, as we lay roots and strengthen connections to the UK community.

Our Vision

We believe that everyone, everywhere, even those in the most remote places in the world, should have access to primary healthcare, basic education, and livelihood opportunities.

Our Mission

Through partner organisations, PHASE Worldwide empowers isolated communities through integrated and sustainable programmes in health, education, and livelihood.

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Sustainability

We want the difference we make to last long into the future. To achieve this lasting difference, we are committed to empowering communities through improved skills, knowledge and opportunities, whilst strengthening and expanding existing government services. This is facilitated by the involvement of local communities at all stages of programme development.

We aim to make a lasting difference but not to stay.

Our Values

As a charity, we have a core set of values that are embedded in all our work both in the UK and overseas.

Our Approach

We work together with partners to empower people, to create opportunities that people are equipped to take no matter where they are in the world.

We support projects in some of the most remote and rural communities on the planet.

In these areas, poor health, low levels of education and few livelihood opportunities trap people in a cycle of poverty. Through our local partner, PHASE Nepal, we support integrated and sustainable health (SDG 3), education (SDG 4), and livelihoods (SDG 2 and 8) projects, helping communities to break the cycle and achieve No Poverty — Sustainable Development Goal (SDG) 1.

PHASE Worldwide and PHASE Nepal work together to enable people to access knowledge, skills, and services, whilst at the same time, strengthening local government provision in Nepal. We work together to raise money to fund this work, deliver our successful GP mentoring programme, and aspire to demonstrate best practice in charity governance and within the international development sector.

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All of our work, both overseas and in the UK, is based on empowerment. We believe that all aspects of our work should make people stronger and more confident. This applies to people involved in the projects we support, staff working for PHASE Worldwide and PHASE Nepal, and our supporters who help us work towards our vision.

Structure, Governance & Management

PHASE Worldwide (Registered Charity Number: 1112734) was established in 2005. The charity is registered at and operates from PHASE Worldwide, 8 Europa View, Tinsley Park, SHEFFIELD S9 1XH. Our longstanding key partner PHASE Nepal was established in 2006 with the support of PHASE Worldwide and is registered in Nepal under the organisational registration Act 2034 of Nepal with the District Administration Office (Registration Number: 531/062/063). It is also affiliated with the Social Welfare Council under section 13 of the Social Welfare Act 1992 (SWC No. 19336).

During this financial year we have moved into our second year of partnership with Cine Schools as part of the #filmforall enrichment programme.

PHASE Worldwide also co-operates with PHASE Austria, an Austrian nonprofit association (eingetragener gemeinnütziger Verein), Central Associations Register no. 161877083.

PHASE Worldwide is a member of the South West International Development Network (SWIDN), Small International Development Charity Network (SIDCN) and Britain-Nepal NonGovernmental Organisation Network (BRANNGO).

We operate with a small (3) part time team of remote working staff in the UK led by Lyndsey McLellan Director with Camilla Maclaverty Trust and Foundations Officer and Fiona Harris PA to the Director with admin and finance responsibilities. Trustee meetings are held quarterly (attendees both online and offline). The whole staff team attend Trustees meetings. There are a series of Trustee working groups with both staff and Trustee representation (fundraising, finance, governance and HR, Partnerships). The staff and Trustee representation meet with PHASE Nepal monthly)

Impact and Programme Delivery in July 2024- June 2025

Nepal

Over the 12 months July 2024– June 2025 PHASE Worldwide has predominately supported 4 areas in Nepal: Manbu through Trust and Foundation support, Jair through Trust and Foundation and a mini–Big Give appeal in Spring 2025. Rugin and Bichhya through UK Aid Match which brings charities, British people, and the UK government together to change the lives of some of the world's poorest and most vulnerable people and a Girls Empowerment programme in Rugin through a Big Give Christmas Challenge campaign in Christmas 2024.

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Health

The majority of our work has had an impact in the field of Health and Nutrition by supporting health facilities that provide the basic health needs for life.

We’ve enabled 11,779 (4,825 male, 6,953 female) health consultations to be carried out, including with 1,599 children under 5 (boys 846, girls 753), 963 adolescent girls and 1,747 (752, 995 female) people over 60 years of age. Our funded Auxiliary Nurse Midwives work tirelessly in remote regions as part of a community team getting to know individuals and families and providing quality primary health care.

A key area of focus is expectant mothers and the first couple of years of a child’s life (in line with the Nepalese government Golden 1,000 Days policies). Health services offer a minimum of 4 antenatal visit programme of which we aim for the highest level of engagement so measure the number of mothers at 1[st] and 4[th] visits. With changing policies and improving services we are also now measuring 8[th] ANC visits. Of 197 deliveries 90,4% of women had one ANC visit, 58.4% 4 visits and 38.1% had eight. We continue to improve these results.

In remote locations getting mothers to a clinic for childbirth is imperative to ensure positive outcomes for both mother and child. In the areas we have worked in this year 83.8% of deliveries out of a recorded 197 were in a health clinic surrounded by professional staff (last year 72.5%).

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We continue to monitor growth of children – 4,620 children (2,400 boys, 2,200 girls) were measured this year. When we identify a child as malnourished, we act. A malnourished child is a child more likely to die before its 5[th] birthday, that may grow up stunted and more vulnerable to infection and diseases, it’s a child that deserves to be healthy. Mothers with malnourished children are strongly encouraged to attend nutrition workshops informing mothers and households about what makes up a healthy diet, why a healthy diet is important, ways to get the nutrients needed and in particular, the importance for small children and mothers. This year we ran 41 Sarbotam Pitho (super flour making) sessions (159 participants) demonstrating how to make nutritious weaning food from locally available ingredients. Our nutrition programming links closely with our agricultural work to provide seeds, ongoing contact and agricultural mentoring for mothers to change the root cause of malnutrition, not just responding to the acute need.

A key part of why what we do works is because we work within the communities. We support Female Community Health Volunteers to learn about how to communicate with people in health messaging, we work in schools so that the youngest in the community understand what keeps them healthy (84 sessions conducted this year – 2,287 students attended, boys 979, girls 1,308) and we aim to get to the people that need support the most, so we visit homes, we go door to door, we did this 564 times benefitting 3,547 people this year. This is rising as our work becomes more remote working in communities distributed across a wide area.

Street drama can be dramatic, fun, surprising and always engaging. Our teams use sessions in public spaces to communicate key health and public awareness messages in a way that is understood by all within communities. Illiteracy is common in these remote communities so street drama communicates with everyone not just the more educated. Our teams ran 6 street dramas this year.

Alongside supporting frontline basic primary healthcare delivery, we support training of staff within the healthcare system. Our GP mentoring programme continues to place experienced UK GPs in a health post for a couple of weeks to support the PHASE Nepal teams with difficult cases and continuing to increase their skills. This year 14 GPs mentored health staff in health posts.

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Agriculture

Our theory of change tells us that we can’t change lives and empower people in the long term without working with communities in multiple ways. Health is vital, but in order for children to be healthy, families to be secure, opportunities to be created, households need access to income. For many in remote communities’ agriculture is the only way to achieve this, so therefore we support farming.

This year we supported:

• 750 farmers reached with seeds, materials and training to grow vegetables.

• 2 families with multiple people with disabilities were supported with goats.

All these activities have the ability to improve the nutrition of children and families as well as generate income and are closely linked with our nutrition programming.

Emergency Response

Nepal is very prone to earthquakes and landslides. Thankfully in this reporting period there were no natural disasters that had an impact in the areas we work. There was however a fire at Rugin health post where some patient records were lost.

Education

Our education programmes focus on improving access to quality education for rural communities, with a particular focus on those who are marginalised. We do this through training and mentoring teachers, providing essential resources and gender-sensitive programming so girls don’t drop out of school early. We empower girls to continue studying in school with confidence. This year are education work has been focused in Rugin, Bajura, Far West Nepal with a programme started in March 2025 working with 150 girls, 150 boys and 50 teachers across 3 schools.

PHASE Worldwide Work in the UK

Through the establishment of a partnership with Ciné Schools we have started running film academies in 2 schools in Rotherham (30 children) and a summer camp in summer 2024. 12 children. In June 2025 we funded the transport costs for a coach of children to attend the Children’s International Film festival in London travelling from Rotherham.

Charity Objectives

In the year 2024-2025, the Trustees have been able to ensure that the charity continues to fulfil its objectives for the public benefit in the target area. The objectives of the charity as stated in the trust deed are:

1. The relief of poverty primarily in Nepal and elsewhere as the Trustees see fit

2. The relief of sickness and the preservation and protection of good health primarily in Nepal and elsewhere as the trustees see fit

3. To advance the education of communities primarily in Nepal and elsewhere as the trustees see fit

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No individuals or groups in our project areas have been excluded from benefit and the projects have been developed to include the most vulnerable members of society. No private individual has benefitted financially from the work of the charity.

Risk Management

PHASE Worldwide has a full set of policies in place to protect people involved with the charity’s work in the UK and Nepal. This includes a safeguarding policy, safeguarding code of conduct, whistleblowing policy, and a complaints procedure. During the year 2024-2025, no significant safeguarding concerns were reported within PHASE Worldwide or by any of its partners.

The Trustee board identifies and reviews risks which the charity is exposed to and ensures that appropriate controls are in place to provide reasonable mitigations to these risks. Risk areas are identified as, but not limited to financial, operational, legal and regulatory, political, environmental, social, strategic and people.

The Director and Board of Trustees review these risks on a quarterly basis. The assessment process is managed through an organisational risk register, which assigns management of these risks to Trustees, Working Groups, or Staff and recommends actions to be taken, where necessary, in order to manage their likelihood or impact.

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Legal and Administrative Information

The charity’s operations are managed from PHASE Worldwide’s registered office: PHASE Worldwide, 8 Europa View, Tinsley, Park, SHEFFIELD, S9 1XH where the charity’s records and accounts are maintained.

Patrons:

Rosie Swale Pope MBE;

Brian Blessed OBE Hon D.Litt

Ambassador:

Alex Staniforth

Trustees:

Mr Nicholas George William Cragg BSc. CEng. MICE;

Mr Martin Davies OBE, FOID, BA, LL - resigned December 2025

Dr Dilys Noble MB ChB, DCH, Dip Obs & Gynae;

Miss Margaret Lally BSc MA

Mr Paul Evans BA Hons PGCEi - resigned December 2025

Mr Chris Hughes ACA

Dr Kate Gascoyne BMed BChir MRCP MRCGP – resigned May 2025

Mr Christos Glavanis BSc FCA – resigned Oct 2024

Mrs Kelly Kendal – appointed August 2023 - resigned March 2025

Director:

Mrs Lyndsey McLellan BSc MSc

Accountants: Seven Hills Accountants, Sheffield, S6 2HH

Registered Charity Number: 1112734

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Financial Review

As of June 30th 2024, PHASE Worldwide held £91,794 of cash in hand and closed the year, June 30th 2025, with £79,622 of cash in hand. Receipts were was £206,342 - £68,236 unrestricted and £138,106 restricted. Payments made were £155,690 (Nepal), £16,145 (UK), fundraising costs £46,679 (after support cost allocations).

PHASE Worldwide saw a deficit of £12,172 in the financial year.

Income is steady after a challenging 2023/24 with several projects ending. The integrity of PHASE Worldwide remains unchanged thanks to its dedicated public supporters and generous Trusts and Foundations who continue to support the organisation to change lives in Nepal and the UK.

Reserves Policy

PHASE Worldwide has a reserves policy to mitigate risk and to protect our work from disruption at short notice due to a downturn in income or uninsured losses, while at the same time ensuring that we do not retain income for longer than required. PHASE Worldwide will hold a minimum of three months costs in reserves, and this is reviewed on a yearly basis.

PHASE Worldwide has identified the following primary reason for holding reserves at the appropriate level:

To ensure the continuity of PHASE Worldwide’s activities in the event of unexpected setbacks, at a level of at least three months of unrestricted budget expenditure (current minimum £20,000). Current free reserves - £28,053. These additional reserves will be used in 2025/26 to cover additional salary costs and health posts costs.

Plans for Future Period

In Nepal, PHASE Worldwide will continue to support PHASE Nepal with health, education, and livelihoods activities and aims to continue to increase activities that generate funds to support our long-term partner PHASE Nepal. We plan to support Rugin, Bichhya, Jair and Manbu health posts until ‘phase out’

PHASE Worldwide’s organisational strategy states we will continue to look to identify and support new partners outside of Nepal. The Board of Trustees will ensure that available unrestricted funds are restricted to charitable activities, and levels of reserves are in line with PHASE Worldwide's organisational reserves policy.

The annual report and financial statements were approved by the board of trustees on 5 February 2026

Signed on their behalf by:

Nick Cragg Chair of Trustees

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Independent Examiner’s Report to the Trustees of PHASE Worldwide “The Charity”)

I report to the Trustees on my examination of the accounts of the Charity for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

1. accounting records were not kept as required by section 130 of the Act; or

2. the accounts do not accord with those records.

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.

Sarah Lightfoot, FCA DChA 10 February 2026 Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

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PHASE Worldwide

Receipts and payments account For the year ended 30 June 2025

Unrestricted funds Notes £ Receipts from: Donations 66,311 Grants - Large and Supporter Events 991 Investments 934 Total receipts 68,236 Payments on: Charitable spend UK - Charitable spend Nepal 28,075 Fundraising costs 44,931 Total payments 2 73,006 Net receipts/(payments) (4,770) Transfers 5 (1,675) Net movement in funds (6,445) Total cash funds brought forward 34,498 Total cash funds carried forward 28,053	Restricted funds £ 32,254 100,985 4,867 - 138,106 16,145 127,615 1,748 145,508 (7,402) 1,675 (5,727) 57,296 51,569	Total 2025 £ 98,565 100,985 5,858 934 206,342 16,145 155,690 46,679 218,514 (12,172) - (12,172) 91,794 79,622	Restated Total 2024 £ 83,614 94,395 9,793 1,016 188,818 - 183,590 57,756 241,346 (52,528) - (52,528) 144,322 91,794

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PHASE Worldwide

Statement of Assets and Liabilities As at 30 June 2025

	Unrestricted	Restricted	Total	Total
	funds	funds	2025	2024
	£	£	£	£
Cash funds
Bank current accounts	28,053	51,569	79,622	91,794
Total cash funds	28,053	51,569	79,622	91,794
Liabilities
Independent examination fee	1,236	-	1,236	2,500
Marketing	850	-	850	-
Other taxes and social security	669	-	669	669
Pensionss	191	-	191	191
Other creditors	-	-	-	127
Total liabilities	2,946	-	2,946	3,487

Approved by the board of Trustees on 5 February 2026.

Signed on their behalf by:

Nick Cragg

Chair of Trustees

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PHASE Worldwide Notes to the financial statements For the year ended 30 June 2025

1 Accounting policies Basis of preparation

The account are prepared in line with the Charity Commission guidance on "Receipts and payments" accounts.

Receipts & payments account

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Funds

General funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

2 Analysis of expenditure

Expenditure is recognised in the period in which it is paid. Expenditure is analysed into the following activities.

Charitable spend UK Salaries and direct expenditure of staff involved in project administrative support, networking, and development of projects in the UK. Charitable spend Nepal Salaries and direct expenditure of staff involved in project administrative support, networking, and development of projects in Nepal. Fundraising Costs Salaries and direct expenditure of staff engaged in fundraising activities. Support costs Other costs including the costs of financial controls, IT, HR, payroll and governance.

Charitable spend UK Charitable spend Nepal Fundraising Costs Support costs Support Costs include: Support staff costs Other staff costs Office costs Governance costs	Grants £ Note 3 - 119,902 - - 119,902	£ Note 4 1,145 15,317 18,551 20,659 55,672 £ 15,629 - - 5,030 20,659 Direct Staff Direct Staff	£ 15,000 6,090 7,469 14,381 42,940 £ - 2,159 8,532 3,690 14,381 Other Direct Other Direct	£ - 14,381 20,659 (35,040) - Allocation of support	Total 2025 £ 16,145 155,690 46,679 - 218,514 Total 2025 £ 15,629 2,159 8,532 8,720 35,040

Direct governance costs are the independent examiner's fees for the previous year.

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PHASE Worldwide

Notes to the financial statements For the year ended 30 June 2025

3 Grants

Project Flood appeal Girls Empowerment Programme Rugin GP mentoring admin fees Health post equipment Jair Health Post Manbu Health Post Social Welfare of Nepal (SWAN) USG Training	Location Nepal Rugin, Bajura, Nepal Nepal Nepal Bajura, Nepal Gorka Nepal Nepal * Nepal	Unrestricte funds £ - - - - - - - - -	Restricted funds £ 283 25,000 2,400 8,737 63,212 14,864 1,345 4,061 119,902	Total 2025 £ 283 25,000 2,400 8,737 63,212 14,864 1,345 4,061 119,902

All grants were paid to Phase Nepal with the exception of those marked *

4 Staff costs (including key management personnel)

Salaries Social Security Costs Pension Costs Total The average Head Count in the Year was 3. The parts of the charity in which the employees work Fundraising Cost Support Costs UK Charitable Spend Nepal Charitable Spend	2025 £ 54,879 - 793 55,672 2025 5% 25% 37% 33%	2024 £ 54,001 - 970 54,971 2024 5% 25% 32% 37%

The key management personnel of the charity comprise the Board of Trustees and the Director. The total employee benefits of the key management personnel of the charity during the year was 25,151 (2024- £25,151).

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PHASE Worldwide

Notes to the financial statements For the year ended 30 June 2025

5 Restricted funds

Cash funds brought forward £ Jair Health Post 2,813 Manbu Health Post - Girls Empowerment Programme Rugin - GP mentoring admin fees - Health post equipment 2,137 Bajura Health Posts - Start Strong Project 2022 - 2025 52,346 Social Welfare of Nepal (SWAN) - USG Training - Flood appeal - Other Nepal fundraising - Film academies and camps - Film academies and camps - Big Lottery - [] - 57,296	Receipts £ 12,345 23,548 31,614 1,662 5,000 2,000 32,626 - 4,061 480 2,586 2,184 20,000 - 138,106	Payments £ (5,749) (14,864) (25,417) (2,400) (8,737) - (66,394) (1,345) (4,061) (283) (19) (4,523) (11,716) - (145,508)	Transfers £ - - (1,324) 738 1,600 - (3,023) 1,345 - - - 2,339 - - 1,675	Cash funds carried forward £ 9,409 8,684 4,873 - - 2,000 15,555 - - 197 2,567 - 8,284 - 51,569

PHASE Worldwide recognise donations, gifts, and grants, which have set conditions of use as restricted funds. In this finanicial year, PHASE Worldwide received, spent, and carried forward restricted donations, gifts, and grants related to the following areas of charitable activities: healthcare, education, livelihoods, and organisational development.

direct

Girls Empowerment Programme Rugin

The transfer of £1,324 represents the agreed project overheads funded from restricted funds.

Start Strong Project 2022 - 2025

In the prior period, income relating to the PHASE Worldwide's Start Strong Appeal, which ran from March 26th 2021 to June 25th 2021 was disclosed as a designated fund in the accounts. This income is restricted in nature and has been restated to the Start Strong Project 2022-2025 restricted fund following a review of the funds.

The transfer of £3,023 represents costs from previous years that had not been allocated in the accounts, but had been reported to the primary funder.

6 Related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024 £nil) neither were they reimbursed expenses during the year (2024 £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

Donations were received by the trustees (and their close associates) in the year, including restricted funds raised as part of existing fundraising campaigns - no additional restrictions were placed on these.

There were no other related party transactions.

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For more information about PHASE Worldwide visit www.phaseworldwide.org

Contact Us: [e-mail] | 8 Europa View, Tinsley Park, SHEFFIELD, S9 1XH | Registered Charity Number: 1112734

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