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2025-09-27-accounts

REGISTERED CHARITY NUMBER: 1127497

Report of the Trustees and

Financial Statements for the Year Ended 27 September 2025

for

The Starr Trust

Style and Silver Bank House Southwick Square Southwick West Sussex BN42 4FN

The Starr Trust

Contents of the Financial Statements for the Year Ended 27 September 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 12
Detailed Statement of Financial Activities 13 to 14

The Starr Trust

Report of the Trustees for the Year Ended 27 September 2025

The trustees present their report with the financial statements of the charity for the year ended 27 September 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

History, Objectives and Activities

The charity was registered on 13th January 2009. In 2013 the charity was rebranded as the Starr Trust.

The aim of the Starr Trust is to remove roadblocks for young people and help them achieve their goals. We do this by giving out financial grants and offering mentoring opportunities.

We are an independent, family run charity, based in the BN postcode area of the UK, which supports young people aged 10 - 25 to fulfil their potential in sports, arts and education at a time when they really need it.

We provide:

Financial Awards - financial grants of up to £5,000 for individual young people and up to £10,000 for specific projects.

We support young people living in the Greater Brighton area of the UK as well as national and international projects as long as there is a link to Greater Brighton.

We do this through local fundraising, events, creating local networks of mentors and other interested professionals, providing opportunities for training and skills sharing and connecting communities locally and around the world.

We aim to encourage independent thinking, entrepreneurship and a social conscience in young people through all our activities.

We believe in a world in which young people are supported to achieve their fullest potential; where they flourish as individuals whilst making a positive contribution to their community and in turn are recognised for their achievements. We rely on the energy and generosity of all our supporters and guarantee to turn their donation into an amazing opportunity for a local person.

A list of all our Young Starrs can be found at http://www.starrtrust.org

Page 1

The Starr Trust

Report of the Trustees for the Year Ended 27 September 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

It has been another strong year for the Starr Trust. Unlike a business, where success is measured in profits, our measure of a "good year" is how many lives we have been able to support and this year, despite national financial challenges and a deliberate reduction in the number of events we hosted, we still raised enough to fund multiple applications every month. That is a lot of lives changed for the better and a lot of inspiration shared.

I remain deeply grateful to our incredible office team, our dedicated Board of Trustees, and our tireless Funding Team. Their commitment never wavers. I also want to thank our supporters - both individuals and companies - who continue to choose us even with so many charities competing for attention.

Thank you to everyone who gives their time, energy, and support to the Starr Trust. And well done to every single young person who not only reached out for help but then put everything into becoming the very best version of themselves.

FUTURE PLANS

Looking ahead our plan is to continue with fewer events and focus even more on helping the young people who reach out to us. To do this we will need the continued support of our existing sponsors and to welcome new ones to our cause. With their help we can keep funding applications every month and make a real difference.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust dated 3rd November 2008, and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1127497

Principal address

Verulam House 142 Old Shoreham Road Hove East Sussex BN3 7BD

Trustees

R L Starr MBE D Abrahams M Jacobs R Bates R Silver Ms C Webster

Page 2

The Starr Trust

Report of the Trustees

for the Year Ended 27 September 2025

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Style and Silver Bank House Southwick Square Southwick West Sussex BN42 4FN

Approved by order of the board of trustees on 26 June 2026 and signed on its behalf by:

R L Starr MBE - Trustee

Page 3

Independent Examiner's Report to the Trustees of The Starr Trust

Independent examiner's report to the trustees of The Starr Trust

I report to the charity trustees on my examination of the accounts of The Starr Trust (the Trust) for the year ended 27 September 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 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Kevin Byrne

Style and Silver Bank House Southwick Square Southwick West Sussex BN42 4FN

26 June 2026

Page 4

The Starr Trust

Statement of Financial Activities for the Year Ended 27 September 2025

27.9.25
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
121,176
Other trading activities
2
46,013
Investment income
3
2,045
Total
169,234
EXPENDITURE ON
Raising funds
83,731
Other
2,311
Total
86,042
NET INCOME/(EXPENDITURE)
33,031
RECONCILIATION OF FUNDS
Total funds brought forward
23,158
TOTAL FUNDS CARRIED FORWARD
56,189
Grants paid out
(50,161)
27.9.24
Total
funds
£
28,029
146,885
-
174,914
126,476
3,140
129,616
(59,834)
82,992
23,158
(105,132)

The notes form part of these financial statements

Page 5

The Starr Trust

Balance Sheet

27 September 2025

27.9.25
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
7
2,466
Cash at bank and in hand
105,004
107,470
CREDITORS
Amounts falling due within one year
8
(51,281)
NET CURRENT ASSETS
56,189
TOTAL ASSETS LESS CURRENT
LIABILITIES
56,189
NET ASSETS
56,189
FUNDS
9
Unrestricted funds
56,189
TOTAL FUNDS
56,189
27.9.24
Total
funds
£
9,532
82,573
92,105
(68,947)
23,158
23,158
23,158
23,158
23,158

The financial statements were approved by the Board of Trustees and authorised for issue on 26 June 2026 and were signed on its behalf by:

R L Starr MBE - Trustee

The notes form part of these financial statements

Page 6

The Starr Trust

Notes to the Financial Statements for the Year Ended 27 September 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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.

Taxation

The charity is exempt from 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.

Pension costs and other post-retirement benefits

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

continued...

Page 7

The Starr Trust

Notes to the Financial Statements - continued

for the Year Ended 27 September 2025

2. OTHER TRADING ACTIVITIES

2.
OTHER TRADING ACTIVITIES
Fundraising events
Sponsorships
Collections
3.
INVESTMENT INCOME
Deposit account interest
27.9.25
£
39,838
5,750
425
46,013
27.9.25
£
2,045
27.9.24
£
142,562
1,500
2,823
146,885
27.9.24
£
-

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 27 September 2025 nor for the year ended 27 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 27 September 2025 nor for the year ended 27 September 2024.

5. STAFF COSTS

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

27.9.25 27.9.24
Employees 6 6

No employees received emoluments in excess of £60,000.

continued...

Page 8

The Starr Trust

Notes to the Financial Statements - continued

for the Year Ended 27 September 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 28,029
Other trading activities 146,885
Total 174,914
EXPENDITURE ON
Raising funds 126,476
Other 3,140
Total 129,616
Grants paid out (105,132)
NET INCOME/(EXPENDITURE) (59,834)
RECONCILIATION OF FUNDS
Total funds brought forward 82,992
TOTAL FUNDS CARRIED FORWARD 23,158

continued...

Page 9

The Starr Trust

Notes to the Financial Statements - continued

Notes to the Financial Statements- continued
for the Year Ended 27 September 2025
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Corporate Donation Debtors
Other debtors
Tax
Prepayments
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
9.
MOVEMENT IN FUNDS
At
28.9.24
£
Unrestricted funds
General fund
23,158
TOTAL FUNDS
23,158
Net movement in funds, included in the above are as follows:
£
£
Unrestricted funds
General fund
169,234
(86,042)
TOTAL FUNDS
169,234
(86,042)
Incoming
Resources
resources
expended
27.9.25
£
1,910
-
-
556
2,466
27.9.25
£
51,281
-
-
51,281
Net
movement
in funds
£
33,031
33,031
£
(50,161)
(50,161)
Grants
paid out
27.9.24
£
8,080
994
458
-
9,532
27.9.24
£
66,434
1,562
951
68,947
At
27.9.25
£
56,189
56,189
£
33,031
Movement
in funds
33,031

continued...

Page 10

The Starr Trust

Notes to the Financial Statements - continued

for the Year Ended 27 September 2025

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At
28.9.23
£
Unrestricted funds
General fund
82,992
TOTAL FUNDS
82,992
Comparative net movement in funds, included in the above are as follows:
£
£
Unrestricted funds
General fund
174,914
(129,616)
TOTAL FUNDS
174,914
(129,616)
Incoming
Resources
resources
expended
Net
movement
in funds
£
(59,834)
(59,834)
£
(105,132)
(105,132)
Grants
paid out
At
27.9.24
£
23,158
23,158
£
(59,834)
(59,834)
Movement
in funds

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
28.9.23
in funds
£
£
82,992
(26,803)
82,992
(26,803)
At
27.9.25
£
56,189
56,189

continued...

Page 11

The Starr Trust

for the Year Ended 27 September 2025

Notes to the Financial Statements - continued

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
£
344,148
344,148
Incoming
resources
£
(215,658)
(215,658)
Resources
expended
£
(155,293)
(155,293)
Grants
paid out
£
(26,803)
(26,803)
Movement
in funds

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 27 September 2025.

Page 12

The Starr Trust

Detailed Statement of Financial Activities for the Year Ended 27 September 2025

Detailed Statement of Financial Activities
for the Year Ended 27 September 2025
27.9.25 27.9.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gift aid 414 458
Donations 120,762 27,571
121,176 28,029
Other trading activities
Fundraising events 39,838 142,562
Sponsorships 5,750 1,500
Collections 425 2,823
46,013 146,885
Investment income
Deposit account interest 2,045 -
Total incoming resources 169,234 174,914
EXPENDITURE
Raising donations and legacies
Wages 43,517 60,820
Pensions and healthcare 374 824
43,891 61,644
Other trading activities
Fund raising events costs 39,840 64,832
Support costs
Management
Insurance 524 507
Licences and subscriptions 783 861
Computer costs 304 479
Postage and stationery 620 959
Advertising - 207
2,231 3,013

This page does not form part of the statutory financial statements

Page 13

The Starr Trust

Detailed Statement of Financial Activities

for the Year Ended 27 September 2025

Detailed Statement of Financial Activities
for the Year Ended 27 September 2025
27.9.25 27.9.24
£ £
Management
Finance
Bank charges 80 127
Total resources expended 86,042 129,616
Net income beforedistribution grants 83,192 45,298
Distribution grants (50,161) (105,132)
Net income/(expenditure) 33,031 (59,834)

This page does not form part of the statutory financial statements

Page 14