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2022-11-30-accounts

REGISTERED COMPANY NUMBER: 07065815 (England and Wales) REGISTERED CHARITY NUMBER: 1136671

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

FOR

HEROPRENEURS

Banks Cooper Associates Limited 21 Marina Court Castle Street Hull HU1 1TJ

HEROPRENEURS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

Page
Reference and Administratve Details 1
Report of the Trustees 2 to 3
Statement of Trustees' Responsibilites 4
Independent Examiner's Report 5
Statement of Financial Actvites 6
Balance Sheet 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Actvites 16

HEROPRENEURS

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2022

PATRON Lieutenant General Dick Applegate CB, OBE TRUSTEES S A Banks-Cooper VR, FCMA Lieutenant General T R Copinger-Symes CBE D C Lachowicz (resigned 30.11.22) P Mountford FCA – Chairman D S Nicol BSc(Hons) MSc(Fin) REGISTERED OFFICE 21 Marina Court Hull HU1 1TJ REGISTERED COMPANY NUMBER 07065815 (England and Wales) REGISTERED CHARITY NUMBER 1136671 INDEPENDENT EXAMINER Banks Cooper Associates Limited 21 Marina Court Castle Street Hull HU1 1TJ

Page 1

HEROPRENEURS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022

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 30 November 2022. 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

In summary the objects of the Charity are restricted to the prevention or relief of financial hardship among former serving members of the Armed Forces of the Crown and their dependents by providing financial assistance and support services designed to enable such individuals to establish, grow and sustain a business idea, and to the promotion of the efficiency of the Armed Forces by assisting with the resettlement of former serving members of the Armed Forces of the Crown and their readjustment to civilian life.

Our mission is to empower new entrepreneurs from the extended military community to achieve their business ambitions. Through our high-quality mentoring programme, we enable business owners from a wide variety of industries and backgrounds to set up and run innovative and sustainable businesses that contribute to the good of society. Working with former and serving members of the military community and their families, we equip our mentees with the practical skills and knowledge needed to thrive in business.

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.

ACHIEVEMENT AND PERFORMANCE

Heropreneurs supported 198 businesses from the UK military community in the financial year through our mentoring programme, an increase of 8 on the same period in the previous year. The number of mentors supporting these beneficiaries grew by one to 76, a consequence of 14 new mentors joining and 13 mentors leaving the programme, a healthy refreshment of the mentoring pool. Mentors typically leave the programme due to time commitments elsewhere, and I would like to sincerely thank all of our mentors who have provided their time and expertise over the past year.

During the last year the Charity successfully held its first physical awards ceremony since the COVID-19 pandemic at the Imperial War Museum. Heropreneurs takes every opportunity to encourage the personal growth, celebrate success and the achievements within our community of entrepreneurs and business owners. 9 awards were presented to a range of winners to celebrate the achievements of the military community in the commercial world. I would particularly like to thank our sponsors who made this possible, including Warwick Business School, Goldman Sachs, Barclays Eagle Labs, Banks Cooper Associates, Amazon Web Services, the Veterans’ Foundation and Brigantes.

During the last year the Trustees took the decision to reduce the size of the central team whilst at the same time maintaining and preserving the vital service provided by its Mentoring Programme which is at the heart of the organisation. I would like to thank everyone that has supported and worked for the charity during this period. We have ensured that the service provided throughout is of the highest standard, without personal commercial gain, delivering expert and independent advice to our beneficiaries.

FINANCIAL REVIEW

Heropreneurs' income for the year was £130,284 (£106,725 in 2021). The Charity's costs increased from the prior year mainly due to the employment of a team and an in-person awards event. The Charity recorded a loss of £94,842 (2022 a surplus of £2,932).

FUTURE PLANS

In the coming 12 months the Charity’s focus will continue as ever to develop the support and experience of our beneficiaries whilst ensuring that it continues to have the financial resources to do this.

Page 2

HEROPRENEURS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Heropreneurs is established as a company limited by guarantee and is a Registered Charity with the Charity Commission (No 1136671). The affairs of Heropreneurs are governed by its Memorandum and Articles of Association. The liability of the members in the event of Heropreneurs being wound up is limited to a sum not exceeding £1 per member.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees, who are also Directors of the Company, are selected with a view to ensuring that there is an appropriate balance of experience relevant to the needs of the Charity. New directors may be appointed either by the existing Directors or by a resolution of members. Each year one third of the Directors, chosen by length of service, must retire by rotation and may be re-elected at the Annual General Meeting.

Approved by order of the Board of Trustees on 18 August 2023 and signed on its behalf by:

P Mountford - Chairman

Page 3

HEROPRENEURS

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 NOVEMBER 2022

The Trustees (who are also the Directors of Heropreneurs for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable Company and of the incoming resources and application of resources, including the income and expenditure, of the Charitable Company for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charitable Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

HEROPRENEURS

Independent examiner's report to the Trustees of Heropreneurs ('the Company')

I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 30 November 2022.

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.

Tracy Hutty

Banks Cooper Associates Limited 21 Marina Court

Castle Street Hull HU1 1TJ

18 August 2023

Page 5

HEROPRENEURS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donatons and legacies
19,478
Charitable actvites
Heropreneurs Awards, other events and workshops
80,797
Investment income
2
9
Total
100,284
EXPENDITURE ON
Raising funds
610
Charitable actvites
Heropreneurs Awards, other events and workshops
81,845
General administratve costs
71,691
Other
21,397
Total
175,543
NET INCOME/(EXPENDITURE)
(75,259)
RECONCILIATION OF FUNDS
Total funds brought forward
83,438
TOTAL FUNDS CARRIED FORWARD
8,179
30.11.22
30.11.21
Restricted
Total
Total
funds
funds
funds
£
£
£
30,000
49,478
66,487
-
80,797
40,235
-
9
3
30,000
130,284
106,725
-
610
908
-
81,845
36,552
49,583
121,274
58,542
-
21,397
7,791
49,583
225,126
103,793
(19,583)
(94,842)
2,932
30,000
113,438
110,506
10,417
18,596
113,438
30.11.22
30.11.21
Restricted
Total
Total
funds
funds
funds
£
£
£
30,000
49,478
66,487
-
80,797
40,235
-
9
3
30,000
130,284
106,725
-
610
908
-
81,845
36,552
49,583
121,274
58,542
-
21,397
7,791
49,583
225,126
103,793
(19,583)
(94,842)
2,932
30,000
113,438
110,506
10,417
18,596
113,438
106,725
908
36,552
58,542
7,791
103,793
2,932
110,506
113,438

The notes form part of these financial statements

Page 6

HEROPRENEURS

BALANCE SHEET 30 NOVEMBER 2022

30.11.22 30.11.21
Notes £ £
FIXED ASSETS
Investments 8 6,000 6,000
CURRENT ASSETS
Debtors 9 873 27,365
Cash at bank 29,064 101,435
29,937 128,800
CREDITORS
Amounts falling due within one year 10 (17,341) (21,362)
NET CURRENT ASSETS 12,596 107,438
TOTAL ASSETS LESS CURRENT LIABILITIES 18,596 113,438
NET ASSETS 18,596 113,438
FUNDS 12
Unrestricted funds 8,179 83,438
Restricted funds 10,417 30,000
TOTAL FUNDS 18,596 113,438

The Charitable Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 November 2022 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 18 August 2023 and were signed on its behalf by:

P Mountford - Chairman

The notes form part of these financial statements

Page 7

HEROPRENEURS

CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 NOVEMBER 2022

30.11.22 30.11.21
Notes £ £
Cash fows from operatng actvites
Cash generated from operatons 1 (71,986) (6,702)
Net cash used in operatng actvites (71,986) (6,702)
Cash fows from investng actvites
Purchase of tangible fxed assets (394) -
Interest received 9 3
Net cash (used in)/provided by investng actvites (385) 3
Change in cash and cash equivalents in the
reportng period (72,371) (6,699)
Cash and cash equivalents at the beginning of
the reportng period 101,435 108,134
Cash and cash equivalents at the end of the
reportng period 29,064 101,435

The notes form part of these financial statements

Page 8

HEROPRENEURS

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 NOVEMBER 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

30.11.22 30.11.21
£ £
Net (expenditure)/income for the reportng period (as per the Statement of
Financial Actvites) (94,842) 2,932
Adjustments for:
Depreciaton charges 394 -
Interest received (9) (3)
Decrease/(increase) in debtors 26,492 (27,365)
(Decrease)/increase in creditors (4,021) 17,734
Net cash used in operatons (71,986) (6,702)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.12.21
Cash fow
At
£
£
Net cash
Cash at bank
101,435
(72,371)
101,435
(72,371)
Total
101,435
(72,371)
30.11.22
£
29,064
29,064
29,064

The notes form part of these financial statements

Page 9

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

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, with the exception of investments which are included at market value.

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.

Tangible fixed assets

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

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.

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.

2. INVESTMENT INCOME

INVESTMENT INCOME
30.11.22 30.11.21
£ £
Deposit account interest 9 3

Page 10

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.11.22 30.11.21
£ £
Depreciaton - owned assets 394 -

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or other benefits for the year ended 30 November 2022 nor for the year ended 30 November 2021.

Trustees' expenses

Trustees were reimbursed expenses of £185 for the year ended 30 November 2022. There were no Trustees expenses for the year ended 30 November 2021.

5. STAFF COSTS

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

6.

30.11.22 30.11.21
Administraton & management 4 2
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donatons and legacies 16,487 50,000 66,487
Charitable actvites
Heropreneurs Awards, other events and
workshops 40,235 - 40,235
Investment income 3 - 3
Total 56,725 50,000 106,725
EXPENDITURE ON
Raising funds 908 - 908
Charitable actvites
Heropreneurs Awards, other events and
workshops 36,552 - 36,552
General administratve costs 8,542 50,000 58,542
Other 7,791 - 7,791
Total 53,793 50,000 103,793
NET INCOME 2,932 - 2,932

Page 11

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted Restricted
Total
fund funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 80,506 30,000 110,506
TOTAL FUNDS CARRIED FORWARD 83,438 30,000 113,438
7. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
Additons 394
DEPRECIATION
Charge for year 394
NET BOOK VALUE
At 30 November 2022 -
At 30 November 2021 -
8. FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1 December 2021 and 30 November 2022 6,000
NET BOOK VALUE
At 30 November 2022 6,000
At 30 November 2021 6,000

There were no investment assets outside the UK.

Investments are programme related investments, made directly in pursuit of the Company's charitable purposes.

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£ £
Other debtors - 1,583
VAT 341 4,347
Prepayments and accrued income 532 21,435
873 27,365

Page 12

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.22 30.11.21
£ £
Trade creditors 11,189 20,855
Other creditors 6,152 332
Accruals and deferred income - 175
17,341 21,362
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
30.11.22 30.11.21
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Investments 6,000 - 6,000 6,000
Current assets 19,520 10,417 29,937 128,800
Current liabilites (17,341) - (17,341) (21,362)
8,179 10,417 18,596 113,438
12. MOVEMENT IN FUNDS
Net
At movement At
1.12.21 in funds 30.11.22
£ £ £
Unrestricted funds
General fund 83,438 (75,259) 8,179
Restricted funds
Core Services to Benefciaries fund 30,000 (19,583) 10,417
TOTAL FUNDS 113,438 (94,842) 18,596
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 100,284 (175,543) (75,259)
Restricted funds
Core Services to Benefciaries fund 30,000 (49,583) (19,583)
TOTAL FUNDS 130,284 (225,126) (94,842)

Page 13

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Staf fund
Core Services to Benefciaries fund
TOTAL FUNDS
Comparatve net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Staf fund
Core Services to Benefciaries fund
TOTAL FUNDS
Net
At
movement
At
1.12.20
in funds
30.11.21
£
£
£
80,506
2,932
83,438
30,000
(30,000)
-
-
30,000
30,000
30,000
-
30,000
110,506
2,932
113,438

Incoming
Resources
Movement
resources
expended
in funds
£
£
£
56,725
(53,793)
2,932
20,000
(50,000)
(30,000)
30,000
-
30,000
50,000
(50,000)
-
106,725
(103,793)
2,932

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

Unrestricted funds
General fund
Restricted funds
Staf fund
Core Services to Benefciaries fund
TOTAL FUNDS
Net
At
movement
At
1.12.20
in funds
30.11.22
£
£
£
80,506
(72,327)
8,179
30,000
(30,000)
-
-
10,417
10,417
30,000
(19,583)
10,417
110,506
(91,910)
18,596

Page 14

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022

12. 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
Restricted funds
Staf fund
Core Services to Benefciaries fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
157,009
(229,336)
(72,327)
20,000
(50,000)
(30,000)
60,000
(49,583)
10,417
80,000
(99,583)
(19,583)
237,009
(328,919)
(91,910)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2022.

14. ULTIMATE CONTROLLING PARTY

The Company has no ultimate controlling party.

Page 15

HEROPRENEURS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022

30.11.22 30.11.21
£ £
INCOME AND ENDOWMENTS
Donatons and legacies
Donatons 49,478 66,487
Investment income
Deposit account interest 9 3
Charitable actvites
Heropreneurs Awards, other events and workshops 80,797 40,235
Total incoming resources 130,284 106,725
EXPENDITURE
Raising donatons and legacies
Costs of generatng donatons 216 908
Other trading actvites
Computer equipment 394 -
Charitable actvites
Events and publicity 74,555 19,547
Consultng 2,675 15,484
Travel costs 4,615 1,521
81,845 36,552
Other
Sofware, IT support and related costs 7,662 6,266
Sundry expenses 2,726 322
Other Legal and professional 7,009 1,203
Independent examinaton fees 4,000 -
21,397 7,791
Support costs
Management
Wages 113,847 58,185
Social security 6,107 -
Pensions 1,320 357
121,274 58,542
Total resources expended 225,126 103,793
Net (expenditure)/income (94,842) 2,932

This page does not form part of the statutory financial statements

Page 16