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2023-11-30-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 2023

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 2023

Page
Reference and Administra�ve Details 1
Report of the Trustees 2 to 3
Statement of Trustees' Responsibili�es 4
Independent Examiner's Report 5
Statement of Financial Ac�vi�es 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 Ac�vi�es 16

HEROPRENEURS

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2023

PATRON Lieutenant General Dick Applegate CB, OBE TRUSTEES S A Banks-Cooper VR, FCMA Lieutenant General T R Copinger-Symes CBE P Moun�ord MBE 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 2023

statements of the charity for the year ended 30 November 2023. The Trustees have adopted the provisions of Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec�ve 1 January 2019).

OBJECTIVES AND ACTIVITIES

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 promo�on of the efficiency of the Armed Forces by assis�ng with the resetlement 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 ambi�ons. Through our high-quality mentoring programme, we enable business owners from a wide variety of industries and backgrounds to set up and run innova�ve 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 prac�cal skills and knowledge needed to thrive in business.

when reviewing the Charity's aims and objec�ves and in planning future ac�vi�es.

ACHIEVEMENT AND PERFORMANCE

number of mentors suppor�ng these beneficiaries was 76, with 15 new mentors joining and 18 leaving the programme, a healthy refreshment of the mentoring pool. Mentors typically leave the programme due to �me commitments elsewhere, and I would like to sincerely thank all of our mentors who have provided their �me and exper�se over the past year.

During the last year the Charity successfully held its physical awards ceremony at the Warwick Business School. Heropreneurs takes every opportunity to encourage the personal growth, celebrate success and the achievements within our community of entrepreneurs and business owners. 5 awards were presented to a range of winners to celebrate the achievements of the military community in the commercial world. I would par�cularly like to thank our sponsors Warwick Business School, Goldman Sachs, and Banks Cooper Associates, who made these awards possible.

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

FINANCIAL REVIEW

Heropreneurs' income for the year was £98,315 (£130,284 in 2022). The Charity's costs decreased from the prior year mainly due to a slimmed down central team and more modest but highly successful event celebra�ng the Heropreneurs Awards.

The Charity recorded a surplus of £20,842. (2022 a loss of £94,842).

FUTURE PLANS

ensuring that it con�nues to have the financial resources to do this. The Trustees are also currently in advanced discussions with a major military charity to merge the opera�ons of Heropreneurs with that charity. If this is completed it is hoped that it should lead to a significant expansion in the opera�ons of Heropreneurs and a large increase in the number of beneficiaries that the Charity can help.

Page 2

HEROPRENEURS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2023

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 Ar�cles of Associa�on. The liability of the members in the event of Heropreneurs being wound up is limited to a sum not exceeding £1 per member.

posi�on 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 preven�on and detec�on of fraud and other irregulari�es.

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 exis�ng Directors or by a resolu�on of members. Each year one third of the Directors, chosen by length of service, must re�re by rota�on and may be re-elected at the Annual General Mee�ng.

Approved by order of the board of trustees on 30 July 2024 and signed on its behalf by:

P Moun�ord MBE FCA - Chairman - Trustee

Page 3

HEROPRENEURS

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 NOVEMBER 2023

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 Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).

affairs of the charitable company and of the incoming resources and applica�on of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to

posi�on 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 preven�on and detec�on of fraud and other irregulari�es.

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 examina�on of the accounts of the Company for the year ended 30 November 2023.

Responsibili�es 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 prepara�on of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

for independent examina�on, I report in respect of my examina�on of your charity's accounts as carried out under Sec�on 145 of the Chari�es Act 2011 ('the 2011 Act'). In carrying out my examina�on I have followed the Direc�ons given by the Charity Commission under Sec�on 145(5) (b) of the 2011 Act.

Independent examiner's statement

cause to believe:

  1. accoun�ng records were not kept in respect of the Company as required by Sec�on 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accoun�ng requirements of Sec�on 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a mater considered as part of an independent examina�on; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prac�ce for accoun�ng and repor�ng by chari�es (applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other maters in connec�on with the examina�on to which aten�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tracy Huty

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

30 July 2024

Page 5

HEROPRENEURS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2023

30.11.23 30.11.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Dona�ons and legacies 26,835 45,060 71,895 49,478
Charitable ac�vi�es
Heropreneurs Awards, other events and workshops 25,820 - 25,820 80,797
Investment income 2 600 - 600 9
Total 53,255 45,060 98,315 130,284
EXPENDITURE ON
Raising funds 216 - 216 610
Charitable ac�vi�es
Heropreneurs Awards, other events and workshops 2,010 22,540 24,550 81,845
General administra�ve costs 30 27,942 27,972 121,274
Other 23,289 1,446 24,735 21,397
Total 25,545 51,928 77,473 225,126
NET INCOME/(EXPENDITURE) 27,710 (6,868) 20,842 (94,842)
RECONCILIATION OF FUNDS
Total funds brought forward 8,179 10,417 18,596 113,438
TOTAL FUNDS CARRIED FORWARD 35,889 3,549 39,438 18,596

Page 6

HEROPRENEURS

BALANCE SHEET 30 NOVEMBER 2023

30.11.23 30.11.22
Notes £ £
FIXED ASSETS
Investments 8 6,000 6,000
CURRENT ASSETS
Debtors 9 12,626 873
Cash at bank 25,970 29,064
38,596 29,937
CREDITORS
Amounts falling due within one year 10 (5,158) (17,341)
NET CURRENT ASSETS 33,438 12,596
TOTAL ASSETS LESS CURRENT LIABILITIES 39,438 18,596
NET ASSETS 39,438 18,596
FUNDS 12
Unrestricted funds 35,889 8,179
Restricted funds 3,549 10,417
TOTAL FUNDS 39,438 18,596

The charitable company is en�tled to exemp�on from audit under Sec�on 477 of the Companies Act 2006 for the year ended 30 November 2023.

accordance with Sec�on 476 of the Companies Act 2006.

The trustees acknowledge their responsibili�es for

(b) each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sec�ons 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 rela�ng to financial statements, so far as applicable to the charitable company.

companies regime.

by:

P Moun�ord MBE FCA - Chairman - Trustee

Page 7

HEROPRENEURS

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 NOVEMBER 2023

30.11.23 30.11.22
Notes £ £
Cash fows from opera�ng ac�vi�es
Cash generated from opera�ons 1 (3,664) (71,986)
Interest paid (30) -
Net cash used in opera�ng ac�vi�es (3,694) (71,986)
Cash fows from inves�ng ac�vi�es
Purchase of tangible fxed assets
- (394)
Interest received 600 9
Net cash provided by/(used in) inves�ng ac�vi�es 600 (385)
Change in cash and cash equivalents in the
repor�ng period (3,094) (72,371)
Cash and cash equivalents at the beginning of the
repor�ng period 29,064 101,435
Cash and cash equivalents at the end of the
repor�ng period 25,970 29,064

Page 8

HEROPRENEURS

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 NOVEMBER 2023

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
30.11.23 30.11.22
£ £
Net income/(expenditure) for the repor�ng period (as per the Statement of
Financial Ac�vi�es) 20,842 (94,842)
Adjustments for:
Deprecia�on charges - 394
Interest received (600) (9)
Interest paid 30 -
(Increase)/decrease in debtors (11,753) 26,492
Decrease in creditors (12,183) (4,021)
Net cash used in opera�ons (3,664) (71,986)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.12.22 Cash fow At 30.11.23
£ £ £
Net cash
Cash at bank 29,064 (3,094) 25,970
29,064 (3,094) 25,970
Total 29,064 (3,094) 25,970

Page 9

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

1. ACCOUNTING POLICIES

accordance with the Chari�es SORP (FRS 102) 'Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec�ve 1 January 2019)', Financial Repor�ng Standard 102 'The Financial Repor�ng Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost conven�on, with the excep�on of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Ac�vi�es once the charity has en�tlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabili�es are recognised as expenditure as soon as there is a legal or construc�ve obliga�on commi�ng the charity to that expenditure, it is probable that a transfer of economic benefits will be required in setlement and the amount of the obliga�on 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 atributed to par�cular headings they have been allocated to ac�vi�es on a basis consistent with the use of resources.

Computer equipment - 100% on cost

Taxa�on

The charity is exempt from corpora�on tax on its charitable ac�vi�es.

Fund accoun�ng

Unrestricted funds can be used in accordance with the charitable objec�ves at the discre�on of the trustees.

Restricted funds can only be used for par�cular restricted purposes within the objects of the charity. Restric�ons arise when specified by the donor or when funds are raised for par�cular restricted purposes.

pension scheme are charged to the Statement of Financial Ac�vi�es in the period to which they relate.

2. INVESTMENT INCOME

INVESTMENT INCOME
30.11.23 30.11.22
£ £
Deposit account interest 600 9

Page 10

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - con�nued FOR THE YEAR ENDED 30 NOVEMBER 2023

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated a�er charging/(credi�ng):

Net income/(expenditure) is stated a�er charging/(credi�ng):
30.11.23 30.11.22
£ £
Deprecia�on - owned assets - 394

4. TRUSTEES' REMUNERATION AND BENEFITS

30 November 2022.

Trustees' expenses

Trustees were reimbursed expenses of £91 for the year ended 30 November 2023 (2022 £185).

5. STAFF COSTS

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

6.

30.11.23 30.11.22
Administra�on & management 1 4
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
Dona�ons and legacies 19,478 30,000 49,478
Charitable ac�vi�es
Heropreneurs Awards, other events and workshops 80,797 - 80,797
Investment income 9 - 9
Total 100,284 30,000 130,284
EXPENDITURE ON
Raising funds 610 - 610
Charitable ac�vi�es
Heropreneurs Awards, other events and workshops 81,845 - 81,845
General administra�ve costs 71,691 49,583 121,274
Other 21,397 - 21,397
Total 175,543 49,583 225,126
NET INCOME/(EXPENDITURE) (75,259) (19,583) (94,842)

Page 11

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - con�nued FOR THE YEAR ENDED 30 NOVEMBER 2023

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - con�nued
Unrestricted Restricted Total
fund funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 83,438 30,000 113,438
TOTAL FUNDS CARRIED FORWARD 8,179 10,417 18,596
7. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 December 2022 and 30 November 2023 394
DEPRECIATION
At 1 December 2022 and 30 November 2023 394
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -
8. FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1 December 2022 and 30 November 2023 6,000
NET BOOK VALUE
At 30 November 2023 6,000
At 30 November 2022 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.

Page 12

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - con�nued FOR THE YEAR ENDED 30 NOVEMBER 2023

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£ £
Trade debtors 12,000 -
Other debtors 43 -
VAT - 341
Prepayments and accrued income 583 532
12,626 873
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£ £
Trade creditors 39 11,189
VAT 155 -
Other creditors 214 6,152
Accruals and deferred income 4,750 -
5,158 17,341
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
30.11.23 30.11.22
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Investments 6,000 - 6,000 6,000
Current assets 35,047 3,549 38,596 29,937
Current liabili�es (5,158) - (5,158) (17,341)
35,889 3,549 39,438 18,596
12. MOVEMENT IN FUNDS
Net
At movement At
1.12.22 in funds 30.11.23
£ £ £
Unrestricted funds
General fund 8,179 27,710 35,889
Restricted funds
Core Services to Benefciaries fund 10,417 (6,868) 3,549
TOTAL FUNDS 18,596 20,842 39,438

Page 13

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - con�nued FOR THE YEAR ENDED 30 NOVEMBER 2023

12. MOVEMENT IN FUNDS - con�nued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 53,255 (25,545) 27,710
Restricted funds
Core Services to Benefciaries fund 30,000 (36,868) (6,868)
Crea�ng Heropreneurs 15,060 (15,060) -
45,060 (51,928) (6,868)
TOTAL FUNDS 98,315 (77,473) 20,842

Compara�ves for movement in funds

Unrestricted funds
General fund
Restricted funds
Core Services to Benefciaries fund
TOTAL FUNDS
Net
At
movement
At
1.12.21
in funds
30.11.22
£
£
£
83,438
(75,259)
8,179
30,000
(19,583)
10,417
113,438
(94,842)
18,596

Compara�ve net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Core Services to Benefciaries fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
100,284
(175,543)
(75,259)
30,000
(49,583)
(19,583)
130,284
(225,126)
(94,842)

Page 14

HEROPRENEURS

NOTES TO THE FINANCIAL STATEMENTS - con�nued FOR THE YEAR ENDED 30 NOVEMBER 2023

12. MOVEMENT IN FUNDS - con�nued

A current year 12 months and prior year 12 months combined posi�on is as follows:

Net
At movement At
1.12.21 in funds 30.11.23
£ £ £
Unrestricted funds
General fund 83,438 (47,549) 35,889
Restricted funds
Core Services to Benefciaries fund 30,000 (26,451) 3,549
TOTAL FUNDS 113,438 (74,000) 39,438

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 153,539 (201,088) (47,549)
Restricted funds
Core Services to Benefciaries fund 60,000 (86,451) (26,451)
Crea�ng Heropreneurs 15,060 (15,060) -
75,060 (101,511) (26,451)
TOTAL FUNDS 228,599 (302,599) (74,000)

13. RELATED PARTY DISCLOSURES

During the year a grant of £30,000 (2022 £30,000) was received from the Veterans' Founda�on. Peter Moun�ord and Simon Banks-Cooper are trustees of the Veterans' Founda�on.

14. ULTIMATE CONTROLLING PARTY

The Company has no ul�mate controlling party.

Page 15

HEROPRENEURS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2023

30.11.23 30.11.22
£ £
INCOME AND ENDOWMENTS
Dona�ons and legacies
Dona�ons 71,895 49,478
Investment income
Deposit account interest 600 9
Charitable ac�vi�es
Heropreneurs Awards, other events and workshops 25,820 80,797
Total incoming resources 98,315 130,284
EXPENDITURE
Raising dona�ons and legacies
Costs of genera�ng dona�ons 216 216
Other trading ac�vi�es
Computer equipment - 394
Charitable ac�vi�es
Events and publicity 14,614 74,555
Consul�ng 9,036 2,675
Travel costs 900 4,615
24,550 81,845
Other
So�ware, IT support and related costs 7,268 7,662
Sundry expenses 563 2,726
Other Legal and professional 7,404 7,009
Independent examina�on fees 9,500 4,000
24,735 21,397
Support costs
Management
Wages 26,373 113,847
Social security 1,101 6,107
Pensions 468 1,320
27,942 121,274
Finance
HMRC late payment interest 30 -
Total resources expended 77,473 225,126
Net income/(expenditure) 20,842 (94,842)

Page 16