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2025-03-31-accounts

Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

REGISTERED COMPANY NUMBER: 06297341 (England and Wales) REGISTERED CHARITY NUMBER: 1121941

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE PARTNERSHIP FOUNDATION

Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 15

Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charitable company are:

a) Develop the capacities and skills of socially and economically excluded and disadvantaged groups and individuals in such a way that they are better able to identify and help meet their needs and participate more fully in society; and

b) Promote for the public benefit urban regeneration in areas of social and economic deprivation.

The areas of benefit are the local authority areas of Portsmouth, Havant, Gosport and Fareham

Significant activities

During 2024/25, the trustees continued to support families impacted by the high cost of living by giving £18,000 directly to 18 foodbanks and pantries and approved a further £22,000 by the end of the financial year.

For the Partnership Foundation to achieve its objectives of helping people, families and communities suffering social and economic deprivation, it depends on the valuable work of grassroots voluntary organisations who provide a support network across the city and its surrounding areas. The past year's investment, of £100,353, has built on existing partnerships with these organisations (who support disadvantaged groups across SE Hampshire). The Foundation continues to support its 'trusted partners', who can deliver its own charitable objectives, cost-effectively. During this year these 'trusted partners' have included the Roberts Centre (£15,000), Aspex (£20,000), Motiv8 (£15,000) and Jacobs Well in Gosport (£10,000). More recently Dentaid has become a trusted partner (£10,000). Dentaid help people, through their mobile units, who are at risk of health inequalities who have been living with the misery of toothache. The strategy of supporting Trusted Partners has helped direct the Foundation's grant giving approach over a three-to-four-year period sustaining longer term projects and helping to extend their reach and capacity.

The Foundation continued with its Community Projects Fund which offers small grants of £500. During the year there were 16 projects receiving over £8,500 of grants between them. These included voluntary organisations like the Connors Toy Library, the North End Playscheme, Abilities for Life and the Minstead Trust (a full list can be found on page 10 of these accounts). A further 6 projects and £2,900 was approved at the end of the financial year. Recently the trustees agreed to increase the small grants limit to requests of up to £1,000 and will continue to provide flexible funding that is responsive to the changing needs of our communities.

More recently the board were delighted to welcome Bernie Topham as a director. Bernie brings a wealth of experience and a strong commitment to the area.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public benefit throughout this report.

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

During the year, the Foundation generated income of £145,207 with expenditure of £115,649 resulting in a surplus of £29,558.

Reserves policy

The Partnership Foundation is a small charity that receives donations annually from the Portsmouth and SE Hampshire Partnership (PSEHP). PSEHP is a local not for profit regeneration company that owns commercial property and distributes its surpluses. These annual donations vary and have often been £100,000 per annum. The trustees review these donations and their source annually to ensure they are content with the status and activities of the funding organisation. The Partnership Foundation's current, sole activity is to make grants to projects in line with its charitable objectives. The Foundation rents an office in Portsmouth Guildhall on a monthly licence and has no other contractual obligations. Staff costs are paid hourly for management and administration as and when needed.

The trustees agreed to keep reserves of £10,000 on the understanding this amount would easily cover any unforeseen costs. This reserves policy is reviewed annually when the accounts are prepared.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Partnership Foundation is a charitable company, limited by guarantee, incorporated on 29 June 2007 and registered with the Charity Commission on 11 December 2007.

The charitable company is governed by its Memorandum and Articles of Association dated 8 May 2007.

Trustees

The Articles of the charitable company currently allows for a minimum of five and a maximum of nine trustees - up to five elected by and from the membership at the AGM, up to three persons, appointed by the Board from organisations operating or active in the area of benefit or individuals who have appropriate skills and experience of benefit to the charitable company and Portsmouth and South East Hampshire Partnership Limited (corporate trustee). The Chairperson is appointed by the member of the charitable company from the Board of Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06297341 (England and Wales)

Registered Charity number

1121941

Registered office

Portsmouth Guildhall Guildhall Square Portsmouth Hampshire PO1 2AB

Trustees

M Craft D Miles Z Gray A Clodfelter R Dickens Portsmouth and South East Hampshire Partnership Limited B Topham - Appointed 14 October 2025

Company Secretary

Portsmouth and South East Hampshire Partnership Limited

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

S Mackie, FCA Morris Crocker Chartered Accountants Lake House 2 Port Way Port Solent Portsmouth Hampshire PO6 4TY

Solicitors

Moore Barlow Gateway House Tollgate Chandler's Ford Southampton Hampshire SO53 3TG 17 December 2025

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. M Craft - Trustee

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PARTNERSHIP FOUNDATION

Independent examiner's report to the trustees of The Partnership Foundation ('the Company')

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

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.

S Mackie, FCA

Morris Crocker Chartered Accountants Lake House 2 Port Way Port Solent Portsmouth Hampshire PO6 4TY

17 December 2025

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

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

2025
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
140,000
Charitable activities
4
Partnership Foundation Fund
1,125
Investment income
3
4,082
Total
145,207
EXPENDITURE ON
Raising funds
5
6,152
Charitable activities
6
Partnership Foundation Fund
109,497
Other
-
Total
115,649
Net gains on investments
-
NET INCOME
29,558
RECONCILIATION OF FUNDS
Total funds brought forward
347,126
TOTAL FUNDS CARRIED FORWARD
376,684
2024
Total
funds
£
198,000
1,104
7,332
206,436
6,071
113,315
10,258
129,644
12,500
89,292
257,834
347,126

The notes form part of these financial statements

Page 5

Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

BALANCE SHEET 31 MARCH 2025

2025 2024
Total Total
funds funds
Notes £ £
FIXED ASSETS
Social investments 14 112,500 112,500
CURRENT ASSETS
Debtors 15 168,456 223,350
Cash at bank 98,412 13,776
266,868 237,126
CREDITORS
Amounts falling due within one year 16 (2,684) (2,500)
NET CURRENT ASSETS 264,184 234,626
TOTAL ASSETS LESS CURRENT
LIABILITIES 376,684 347,126
NET ASSETS 376,684 347,126
FUNDS 17
Unrestricted funds 376,684 347,126
TOTAL FUNDS 376,684 347,126

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

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 ............................................. and were signed on its behalf by:

17 December 2025

............................................. M Craft - Trustee

The notes form part of these financial statements

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. 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, as modified by the revaluation of certain assets.

The trustees consider that there are material uncertainties about the Charity's ability to continue as a going concern.

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.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - 33.33% on cost

Individual fixed assets costing £250 or more are capitalised at cost.

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 statements.

Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Debtors and cash at bank

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 included cash held on deposit or in a current 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.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Rents received
Deposit account interest
All investment income is derived from assets held in the United Kingdom.
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Hope into action
Partnership Foundation Fund
5.
RAISING FUNDS
Other trading activities
Rent
2025
£
140,000
2025
£
3,076
1,006
4,082
2025
£
1,125
2025
£
6,152
2024
£
198,000
2024
£
198,000
2024
£
5,828
1,504
7,332
2024
£
1,104
2024
£
6,071

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

6. CHARITABLE ACTIVITIES COSTS

6.
CHARITABLE ACTIVITIES COSTS
Partnership Foundation Fund
7.
GRANTS PAYABLE
Partnership Foundation Fund
Grant
funding of
activities
(see note
7)
£
100,353
Support
costs (see
note 8)
£
9,144
2025
£
100,353
Totals
£
109,497
2024
£
113,315

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. GRANTS PAYABLE - continued

The total grants paid to institutions during the year was as follows:

GRANTS PAYABLE - continued
The total grants paid to institutions during the year was as
follows:
2025 2024
£ £
Aspex 20,000 10,000
EC Roberts Centre 15,000 15,000
Portsea Event 1,000 600
Marvels and meltdowns 438 -
Acts of kindness 1,000 4,000
Saturday kids zone 500 1,000
Toucan diversity - 1,000
Salvation army 1,500 2,000
Portsmouth food bank 1,000 2,500
Enable Activity 1,000 3,000
The Hive (foodbanks and food pantries) 1,000 2,905
Sparks Community Space Cuppa & Cake - 1,000
Havelock Community Centre - 500
Jacobs Well Care Centre 10,000 10,000
Abilities for Life 500 -
Motiv8 Mental Health 15,000 10,000
Community Kettle - 1,010
John Pound Centre - 300
Portsea Action Group - 500
Portsea Pantry 1,000 2,500
ECASS - 500
The Dental Charity 10,000 7,500
Southsea Green Community Garden Association - 500
The Parenting Network - 500
St Faiths Hub - 1,000
Chain Net Apparel - 500
Gosport Food Bank - 2,000
Cosham Larder - 2,000
St Judes Church 1,000 2,500
Waterlooville Food Bank 1,000 2,000
Baffins Community Pantry 1,000 2,500
Park Community Venture 1,000 2,500
Lifehouse Food Bank 1,000 2,500
Empower Global 2,000 5,000
North End Pantry - 2,500
St Simons Church 1,000 2,500
St Margarets - 2,500
Oasis Pantry - 2,500
Bridge Street Church - 2,500
GBFC Holdings Limited - 500
St Philips 1,000 500
Living Waters - 500
Connors Toy Library 500 -
North End Playscheme 500 -
Chloe's and Sophie's Special Ears Fund 415 -
Portsmouth Sail Training Trust 500 -
Minstead Trust 500 -
Family Support 500 -
North End Baptist 1,000 -
Share (Portsmouth) 500 -
St Michael 500 -
Fratton Together 1,000 -
Mustard Seed Minis 1,000 -
Rowans Hospice 5,000 -
PRCDTR Diocesan 500 -

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. GRANTS PAYABLE - continued

100,353
8.
SUPPORT COSTS
Governance
Management
Finance
costs
£
£
£
Partnership Foundation Fund
4,964
86
4,094
Support costs, included in the above, are as follows:
113,315 113,315
Totals
£
9,144

Management

Management
2025 2024
Partnership
Foundation Total
Fund activities
£ £
Administration 4,964 6,428
Finance
2025 2024
Partnership
Foundation Total
Fund activities
£ £
Bank charges 86 88
Governance costs
2025 2024
Partnership
Foundation Total
Fund activities
£ £
Insurance 476 472
Accountancy and legal fees 3,618 3,270
4,094 3,742
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Independent examination fees 1,776 888

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year no trustees (2024: none) were reimbursed out of pocket expenses.

Directors and Officers insurance

The charitable company also provides insurance for its directors and officers.

Key Management Remuneration

Key management includes the outsourced part time role of Chief Executive, total pay for this was nil (2024: nil).

11. STAFF COSTS

The average monthly number of employees during the year was as follows:

Support staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Partnership Foundation Fund
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Partnership Foundation Fund
Other
Total
Net gains on investments
NET INCOME
2025
2024
1
1
Unrestricted
funds
£
198,000
1,104
7,332
206,436
6,071
113,315
10,258
129,644
12,500
89,292

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13.
TANGIBLE FIXED ASSETS
COST
At 1 April 2024 and 31 March 2025
DEPRECIATION
At 1 April 2024 and 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
14.
SOCIAL INVESTMENTS
MARKET VALUE
At 1 April 2024 and 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
Cost or valuation at 31 March 2025 is represented by:
Valuation in 2024
Cost
Unrestricted
funds
£
257,834
347,126
Office
equipment
£
4,358
4,358
-
-
Other
investments
£
112,500
112,500
112,500
Other
investments
£
12,500
100,000
112,500

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
17.
MOVEMENT IN FUNDS
At 1.4.24
£
Unrestricted funds
General fund
347,126
TOTAL FUNDS
347,126
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
145,207
TOTAL FUNDS
145,207
Comparatives for movement in funds
At 1.4.23
£
Unrestricted funds
General fund
257,834
TOTAL FUNDS
257,834
2025
2024
£
£
168,076
223,000
380
350
168,456
223,350
2025
2024
£
£
250
422
2,434
2,078
2,684
2,500
Net
movement
At
in funds
31.3.25
£
£
29,558
376,684
29,558
376,684
Resources
Movement
expended
in funds
£
£
(115,649)
29,558
(115,649)
29,558
Net
movement
At
in funds
31.3.24
£
£
89,292
347,126
89,292
347,126

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Docusign Envelope ID: 730AA6F2-D679-4EC0-A0C4-55A85A67E33E

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
206,436
206,436
Resources
expended
£
(129,644)
(129,644)
Gains and
Movement
losses
in funds
£
£
12,500
89,292
12,500
89,292

18. RELATED PARTY DISCLOSURES

The following transactions took place with Portsmouth and South East Hampshire Partnership Limited (a company with directors in common with the charity) during the year:

2025 2024
£ £
Donation 140,000 198,000
Debtor/(creditor) at balance sheet date 25,000 223,000
Rent charged 3,076 5,102

19. ULTIMATE CONTROLLING PARTY

The charitable company is not under the control of another entity or any one individual.

20. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

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