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← The Rise Trust

2025-03-31-accounts

Registered number 05662408

The RISE Trust

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“Through unconditional love, commitment & passion we seek to enable all children, young people and adults to be the best they can be.”

Accounts and Annual report 2025

“When I have my mentoring in school, I can reflect on the morning and feel refreshed and ready for the rest of the day.”

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“Thank you so much, as I always say I appreciate everything you do for me & the children & your time spent doing it.”

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The RISE Trust Annual Report Contents

Page 3 Contents 4 Introduction from our CEO 5 Objectives, values and strategy

14 Structure, Governance and Management 16 Financial review 22 Notes to the Financial Statements

The RISE Trust is committed to safeguarding and promoting the welfare of children, young people and vulnerable adults and expects all volunteers to share in this commitment.

“Making a great impact as always.”

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Welcome to The RISE Trust Annual report for 2024-2025.

I am delighted to be able to share many of our achievements in this year of transition supporting children and young people in North Wiltshire.

The RISE Trust is a non-profit charity focused on supporting disadvantaged children and young people (aged 2-19 years) in areas of deprivation within North Wiltshire - Calne, Chippenham, Corsham, Malmesbury, Purton, Royal Wootton Bassett and Cricklade.

Our charity aims to support children/young people in our community to be confident and empowered to make positive life choices, successfully participating in society as happy, independent, and responsible individuals through developing and enhancing their skills, capacities and capabilities.

Many of our children and young people may be living in poverty, facing poor home conditions/overcrowding, experiencing domestic abuse, vulnerable to criminal exploitation, displaying anti-social behaviour, experiencing mental health difficulties, managing substance misuse issues, poor school attendees, LBGTQ+ and/or excluded or at risk of exclusion.

Supporting young people is at the heart of our commitment to the community. We believe that our young people need to feel safe, listened to and have their voices heard.

Lynn Evans, CEO

Independent examiners

Sumer Auditco Limited, Statutory Auditors Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

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OBJECTIVES, VALUES and STRATEGY

The objectives of The RISE Trust are:

To serve as a hub that supports children and young people up to the age of 19 years (25 years for SEND) in our community by offering advice, assistance and organising programmes of physical, educational and other activities

The charitable objectives have been reviewed by staff and trustees for 2024-2025 in light of The RISE Trust no longer being commissioned by Wiltshire Council. The trustees referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing the aims, objectives and policies.

The RISE Trust VALUES

COMPASSIONATE SUPPORTIVE

EMPOWERING RESILIENT and DEDICATED RESPECTFUL INCLUSIVE

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Strategic planning

Trustees and managers have been working, with support from Cranfield Trust, to review the services we offer in light of a reduced budget, smaller organisation and a decreasing in funding. Our aim is to work together to secure further funding to enable The RISE Trust fulfil our objectives and ambitions.

Through all our work we know that understanding trauma will enable The RISE team to support our vulnerable young people to repair fractured relationships, build up self-help strategies, develop confidence in asking for help, improving self-image, and facilitate groups focussing on developing selfhelp skills. We aim to share our expertise with partner agencies and develop further partnership links.

We aim to help children and young people feel connected socially and ready for transitions including pre-school to primary, primary to secondary school or from school to college. We also believe that children and young people who are supported by RISE services will have a better understanding of healthy relationships that will lead to healthy life choices.

The children and young people we support may be -

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The RISE SERVICES

Overview of the year

2024-2025 has been a year of change for The RISE Trust. The Children’s Centre contract that the charity has had with Wiltshire Council since July 2016 came to an end on March 31st 2024. The result of this was that The RISE became significantly smaller with less funding however we continued to provide the services outlined in this report. The reduction in funding has resulted in the charity running at a deficit this year whilst we endeavour to secure further funding streams such as Children in Need.

The loss of the Children’s centre contract has been an opportunity for the Trust to review its strategy with the support of the Cranfield Trust. Our Cranfield mentor has helped trustees develop a Strategic Plan and supported a review of our services and our Risk register, as well as analysing funding streams. Thus enabling the trust to prepare an action plan going forward. This has been a challenging process, and remaining staff took on more roles and responsibilities in order to ensure our staffing costs were reduced whilst continuing to be passionate about making a difference to the lives of children and young people. Our aim is to work together to secure further funding and to find efficiencies to enable The RISE Trust to fulfil its ambitions.

Trustees would like to thank all of the staff and volunteers who help provide the services to our children and young people. We marvel at their tenacity and passion to our cause!

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The range of services available in 2024-2025 included:

“I like that you are trying to make things better for us young people”

“Meeting N, I was able to get angry, swear and be myself, without being judged . I needed this so much, she understood me. “

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Some facts and figures 2025

In a survey of young people

Youth Team reaches an average of 270 young people a week !

In a survey

gave us 8 or more out of 10 for our Youth service

of Mentor Me children doubled scores from their baselines in 2024-2025

of pre-school parents are happy with all aspects of our provision. B45, s of children completing the Patchwork Programme made 2 points or more progress

38 volunteers including 13 young youth volunteers

of families moving on from our Contact Centre have given our service a 5-star rating in all areas.

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Youth Services

The RISE Trust Youth service is now well known both in North Wiltshire and by the relevant groups in county – this remains due to the passion and dedication of Danielle and her team. Safe spaces, as well as detached work, are in all main north Wiltshire towns and the service is spoken of highly by Wiltshire Community Foundation, the Council, local individuals, police and town councils. We cover Chippenham, Corsham, Calne, Royal Wootton Bassett, Cricklade, Malmesbury, and Purton. The young people we support can exhibit behaviour that challenges however the team are skilled in diffusing situations and will contact the police should the need arise to keep all safe. All the youth team have had training in safeguarding and many completed a Catastrophic bleed first aid course.

We were able to give one young youth worker the opportunity to complete an apprenticeship with us.

The RISE Trust Young Youth team received a Chippenham Civic Award. Our Young Youth Volunteers continue to thrive and some have aspired to become youth workers alongside staff who initially were supporting them in the community. Currently we have 16 young youth volunteers.

This year we were approached by Corsham Town Council to take over youth provision in the town from Corsham Youth Zone and we continue to get funding from them and Wiltshire Community Foundation. This has involved 3 new members of staff joining us!

The RISE Trust Youth service has been delighted to run the Winter and Summer FUEL programme for young people aged 9 years plus. This is commissioned by Wiltshire Council and provides local young people in Chippenham with a safe space, supporting those with additional needs.

A successful trip to Brean Sands also took place in August 2024.

Youth Mentoring (11-18 years)

Schools report that one to one mentoring has been extremely beneficial. This can take place within schools or in the community.

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The RISE applies for funding for mentoring our young people and therefore our work is free-of-charge. It aims to provide early help so we can try to help young people with difficult life choices, relationships, substance usage, part-time attendance at school and behaviour concerns.

One school stated “We have noticed x is far more able to reflect on his actions and has begun to take some responsibility when things go wrong. I know that x has valued having the time to talk to someone confidentially.”

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RISE Pre-school @ The Oaks

Our ‘RISE Pre-school’ has gone from strength to strength this year with two practitioners leaving but being joined by an experienced early years practitioner and the exciting new role of an Early Years apprentice.

Pre-school regularly educates 38 pre-schoolers per year. The 2025 Parental survey showed 100% are happy with the provision, staff and management. We were graded Ofsted ‘good’ in 2023 – the report stating “Staff know the children very well... Potential issues are identified early on... Parents are fully involved…”

All pre-school staff have completed Dingley’s Promise training aimed at supporting children with Special Educational Needs and Disabilities. They have also had annual safeguarding training.

This year has seen the launch of our new pre-school website with the help of our work experience college student. It now has regular news updates, menus, policies and staff information as well as ideas for things to do at home with your child. https://risepreschools.org/

Parents say - “I really can't thank you enough for all your support and nurturing you have poured into P over the past two years. All the team have been amazing with her and so grateful for you all!” “My child has grown so much and I'm more than happy she is ready to start school because The RISE has enabled her confidence to grow not only in herself but also her social skills.”

Our Wiltshire Early Years Advisory teacher visited in the autumn and awarded the setting a Wiltshire reading excellence certificate in acknowledgement of the progress and improvement in their practice. Quote: “Staff interact positively with children and support them in their child-initiated endeavours. Staff work hard to provide well matched and exciting activities to support the learning and development of children.”

Mentor Me

This service has been operating for over 10 years. Mentor Me reaches 55 children and volunteers for primary schools in a year. The data for the academic year 2024-25 shows 100% of the primary school mentees doubled their scores from baselines making an average points progress of 12. Data is collected from schools, mentors and children (using a sliding scale re: emotional stability and self-confidence).

A Mentee says “I have loved the 1:1 me time. This gave me the opportunity to talk about some of the year 6 challenges – my residential trip, SATs – and helped to take away some of my anxieties.”

One school fed back - “The mentee has had a positive year in school which is directly related to his emotional development. The Rise has been a consistent support for him which he has enjoyed and from which he has greatly benefitted.” 11

Contact Centre

Our supported Contact Centre has continued to run thanks to the many volunteer hours given to The RISE Trust. The centre provides a safe space for families to spend time together if the child does not live with one of their parents/ carers. 100% of the children asked report that the centre has amazing staff and amazing resources. activities are out out for every session based on the children’s individual interests and requests.

One non-resident parent stated “Staff are very friendly and helpful. If the contact centre is the only option then I would definitely recommend The RISE Trust. They make people feel safe and create a happy environment.”

A resident parent fed back “It is going well for my son. It makes me feel more comfortable knowing there's support. My son enjoys his sessions here.”

Funding for our Contact Centre has not covered the costings for this service during 2024-2025 despite receiving some funds from NACCC. Therefore the Trustees have had to make a difficult decision and we will be closing the centre at the end of December 2025.

Parent Support Advisor

Our Parent Support Advisor has worked in three schools during 2024-2025. One school approached The RISE for the service following a recommendation from a colleague. the PSA acts as a support and facilitator that enables positive working relationships between the family and the school.

Our PSA supports 15 families per school and also has developed a course aimed at repairing relationships between parents and their child following trauma. This is called The Patchwork Programme.

During our programme pilot on average children made 9.8 points and parents 6.2 points progress from their starting point.

One parent shared “My son really loved it. I’m closer to him and able to help him to calm. He is also recognising his emotions; he also sleeps better with the massage.”

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Staff wellbeing

At The RISE we believe we are a ‘family’ and we pride ourselves on working as a TEAM: T ogether- E veryone- A chieves- M ore! The CEO send out a regular staff email with updates and ‘Shout Outs’ to acknowledge the amazing work done by the staff.

Regular supervisions as well as informal catch ups whenever staff need them are crucial to supporting each other. We have an annual Wellbeing Day away from our usual day jobs talking, creating, walking and eating together ensuring we achieve the 5 ways to wellbeing. The RISE Trust also offer a bursary fund to go towards further training for staff if they chose to look into training that is specific to their aspirations.

Staff feedback has included “My time at RISE has been a wonderful journey I’ve enjoyed so much - there isn’t another organisation lead with so much love, compassion and drive to make a difference.”

Safeguarding and training

Our safeguarding audit was judged ‘highly effective’ and the action was updated as a result. Policies and procedures are reviewed annually and shared with staff who sign to ensure all have read our significant updated policies. GDPR remains a priority too and our annual DPO audit resulted in a score of 96%!

Staff training in 2024-2025 has included Safeguarding, Catastrophic bleeding, Paediatric First Aid, Prevent, Self harm, Cyber training, Dingley’s Promise (Early Years SEND training), fund raising, funding applications and GDPR.

Volunteering

Volunteers receive training suitable to the service in which they are offering to support us and are fully vetted using our DBS Ucheck service. In 2024-25 volunteers have worked with children and young people providing Mentoring in primary schools, support in our Child Contact Centre, valuable help in our pre-school and with Youth groups and detached work. We encourage young people to complete work experience with the Trust and have a well-established young leaders programme within our youth work.

In 2024-2025 we were able to provide a work placement for a T-Level student who was amazing at reshaping and maintaining our websites. They even did a presentation to our Trustees about ideas for future improvements!

Our volunteering provision is highly thought of and several of our employees started their journey off as volunteers for our services. In a period of 3 months from January - March 2025 we had a total of 534 hours of volunteer support equating to a value of approximately £6,400. Currently we have a total of 38 volunteers.

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Trustees Report

The trustees present their report and the independently examined financial statements for the year ended 31 March 2025. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

The organisation is a charitable company limited by guarantee, incorporated on 23 December 2005 and registered as a Charitable Trust No. 1114446 on 31 May 2006. The registered company number is 05662408.

The directors of the company are also RISE Trust trustees for the purposes of charity law and under the company’s Articles of Association are known as members of the management committee. Under the requirements of the Memorandum and Articles of Association one third of the members of the management committee must retire from office at the Annual General Meeting, after which they may be re-elected.

Trustees (who are also directors under company law, who served during the year and up to the date of this report) were as follows:

Claire Hayes - Chair Eve Cale - Secretary Simon Dunn Anita Seaton Mo Simmons David Powell Kalera Diegutis (appointed 11th March 2025) Mirena Wainwright (resigned 11th March 2025)

Senior management team: Lynn Evans - CEO Danielle Blake - Young People’s Service Lead Debbie White - Pre-school manager Sarah Poole - Finance Lead

Christian ethics underpin the working structure of The RISE Trust, and as such the management committee seeks to ensure people do have Christian values, a passion to work within the community, and have the relevant skills. Such persons are encouraged to become a trustee however it is not a pre-requisite that trustees are practising Christians, and they are not expected to become Christian.

The RISE Trust has a management committee of a minimum of 5 members (Trustees) who meet four times a year and are responsible for the strategic direction and policy of The RISE Trust. These members come from a variety of professional backgrounds relevant to the work of the Trust, representing the more traditional business skills including finance, health and safety, management and human resources, as well as early years and education, working with vulnerable people, and special educational needs. This is to ensure we make an effort to maintain a broad combination of skills, members of the management committee are requested to provide a list of their skills (and update it each year) and in the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the management committee.

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None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

Trustees may already be familiar with the practical work of The RISE Trust having been involved with aspects of the Trust, such as volunteering and attending sessions, before becoming elected to serve on the management committee.

Additionally, new trustees are invited to an informal meeting with the Chair of the Trustees and the CEO at The RISE Trust Community Hub. This enables trustees to familiarise themselves with The RISE Trust and the context within which it operates. This is followed up with a volunteer training session and an invitation to attend a full trustee meeting.

Prospective trustees are signposted to The Charity Commission’s website for information and training modules. The Memorandum of Association and Articles of Association as well as the latest accounts are also shared.

“Having experienced the importance of support during my own journey as a single mum, I deeply appreciate that the RISE Journey is there for those who need it. I am proud to be part of such a fantastic organisation and to contribute to its ongoing impact.” New Trustee

Public Liability insurance has been taken out to appropriately protect the company and indemnify its trustees, employees and volunteers.

The arrangements for setting the pay and remuneration for all staff is done through an annual Trustee meeting. This meeting focuses on financial constraints and cost of living increases with regards to salaries. We follow the principles of fairness, consistency, and qualifications to annually review The RISE Trust pay scales.

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Financial Review

The Statement of Financial Activities shows that The RISE Trust had an income of £400,991 (2023-24 £1,192,843) and a deficit of £152,127 (2023-24 deficit £17,953).

The significant fall in income arose because of the loss of the Children’s Centre Contract on March 31st 2024. The loss of the contract has resulted in The RISE Trust reviewing its remaining services and overheads. However, the increased costs of salaries and goods and services together with the need to maintain the building and staff overhead costs has resulted in a substantial deficit.

At the end of the financial year the balance of both the unrestricted and restricted funds totalled £534,588 (2023-24 £686,715).

Summary of Restricted and Unrestricted Funds

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Principal funding sources/ income

The principal funding source for The RISE Trust in the year ending March 2024 was the contract for the provision of the Children’s Centre services with Wiltshire Council (North Wiltshire). In the year ending March 31st, 2025, funding was generated from grants, donations from agencies and individuals, Service Level Agreements and session fees.

Reserves

The General Fund, representing approximately £500,408 (2023-24 £473,747) of the balance of funds has no legal restrictions on its use and is available for the charitable purposes of The RISE Trust. The RISE Trust total funds are £534,588, of which £31,881 are restricted.

In April 2024 the trustees moved the investment fund into the general fund. We also continue to explore and apply for funding bids to support the charity so it can ensure its sustainability.

Our reserves policy is to have twelve months of core salaries and overheads in reserve which we estimate would be around £250,000. The balance of our reserves will also need to sustain our projects whilst we secure other funding sources and review the direction of the business.

The Trustees have taken into account the level of free reserves necessary to cover the following potential risks:

Without a sufficient level of free reserves to cover the financial impact of the factors listed above, the ability to safeguard our charitable works would be rapidly weakened and could lead to the cessation and withdrawal of RISE Trust services. As a Christian Charity our long-term mission is to support our communities, children, young people and families. Therefore, we require an appropriate level of freely available reserves in order to maintain financial stability.

Principal risks and uncertainties

The trustees have assessed the major risks to which The RISE Trust is exposed and continue to plan those systems to mitigate exposure to the major risks.

The key challenges for 2025-2026 will be: . Securing additional funding to achieve our new aims.

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The Trustees and senior management are proactive and collaborative and work closely with the CEO and Senior Leadership Team to address and mitigate these challenges through:

Further risk assessments will be carried out as and when necessary, as the Trust analyses its activities and areas of potential risk. The Trust has an up-to-date operational risk register in place written in conjunction with senior managers, the Finance Lead and trustees.

Investment Policy

Whilst retaining a small amount for day-to-day transactions in the bank’s current account, any surplus funds are currently held in a reserve account which attracts a small amount of interest. We are planning to set up savings bonds in 2025-2026 adhering to the £85,000 FSA protected limit and investigate notice accounts that attract higher interest levels.

Donations from Trustees

In 2024-25 we received a total of £200 (2023-24 - £80) in donations from trustees.

Approved by order of the board of trustees on 18th November 2025 and signed on its behalf by:

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C T Hayes – Trustee
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Independent examiners report to Trustees of The RISE Trust

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

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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)).

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.

James Gare FCA DChA

The Institute of Chartered Accountants in England and Wales

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

Date: .............................................

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The RISE Trust Statement of Financial Activities for the Year Ended 31 March 2025

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The RISE Trust (Registered number: 05662408) Balance sheet 31 March 2025

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 18th November 2025 and were signed on its behalf by: LGA[(fA] ............................................. C T Hayes - Trustee

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Notes to the Financial Statements for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

The Rise Trust is a company limited by guarantee, without share capital, registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The charity's registration number and registered office address can be found in the trustees' report.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

Going concern

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charitable company has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charitable company's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

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

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.

Interest on funds held 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.

Donated goods and services

Where material, donated goods and services are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution.

On receipt, where material, donated goods and services are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

The charity also receives requests for goods from parents. The charity obtains these freely from other organisations and distributes them freely to the beneficiaries. These items are not recognised as income or expenditure in the charity's financial statements.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Expenditure

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer & phone equipment - Straight line over 3 years

Assets costing below £1,000 are not capitalised by the charity.

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.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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.

Financial instruments

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.

Leasing commitments

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term.

Taxation

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

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial risk management

The charity has minimal exposure to customer credit risk, liquidity risk and market risk. Please refer to the trustees annual report for information on how risks are managed.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Restricted Funds

The RISE Children's Centre - This fund was for the income and expenditure in respect of our contract with Wiltshire Council to run Children's Centre Services in within Chippenham, Corsham, Malmesbury, Calne, Cricklade and Royal Wootton Bassett. The contract ended at 31 March 2024.

Contact Centre - This fund is for the provision of the Chippenham Contact Centre.

Project Fund - This fund represents miscellaneous restricted projects.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

17. MOVEMENT IN FUNDS - continued

Youth Work

This fund represents grants and income to run Youth services in the evenings and during the holidays, and covers all running costs including salaries, venues and resources.

Designated Funds

RISE Pre-School @ Spring

This fund was for the purpose of managing our pre-school provision based at Frogwell. The setting was closed in July 2023.

RISE Pre-School @ The Oaks

This fund is for the purpose of managing our pre-school provision based at The Oaks.

Investment Fund

This fund has been transferred into the general fund.

Schools Fund

This fund is to provide Parent Support Advisors at local primary schools.

Youth Work Mentoring

This fund is for our Youth Work Mentoring and Support Service within local secondary schools.

Transfers between funds

Deficits on restricted funds are covered by transfers from unrestricted funds.

18. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme. The costs for the period was £13,857 (2024: £31,906). Contributions totalling £nil (2024: £6,495) were outstanding at the balance sheet date.

19. RELATED PARTY DISCLOSURES

Donations from trustees totalled £200 (2024: £80).

There were no other related party transactions during the year nor the prior year.

“Thank you for being so kind and helpful during difficult times. It is much appreciated.” - parent

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