REACHING HIGHER
Report and unaudited Financial Statements
For the year ended 31 December 2022
Charity number 1137915
Company number 07266483

REACHING HIGHER
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
Contents
Pages
Legal and adminkstrative infomlalion
Report of the trustees
Ind8p8ndent Examinefs report
Statement of financial activities
10
Balan￿ sheet
11
Cash Flow statement
12
Notes to the finanaal statements
13-21

REACHING HIGHER
LEGAL AND ADMINISTFV4TFVE INFORMATION
Trustees
Mr M Rufus
Ms H Thomas (resigned 22 June 2022)
Mr V Thiyagarajah
Ms E Barlow
Mr W Dalziel
Mr M King
Ms R Jackson (appointed 26 April 2022)
Registered Office
Samuel Coleridge Taylor Centre
194 Selhurst Rd
London
SE25 6XX
Bankers
HSBC
54 Woodcote Road
Wallington
Sutrey
SM6 ONJ
Independent examiner
Peninsula Accounting Ltd
84 Broad Walk
Blackheath
London
SE3 8ND
Charity number
1137915
Company number
07266483

REACHING HIGHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their report and financial statemonts for the year ended 31 December 2022.
Structure Govemance & managen￿nt
Constitution
The Charity was established under a Memorandum of AsscKiation and is govemed under its Articles of
Association. The Articles were amended on 25 Novem￿r2013 to change the charity name to Reaching
Higher (previously 'Reachin' Higherf).
Organisational Structu
The organisation is ultimately managed by the Board of Tnjstees which oversees the work of Reaching
Higher. All major operational and strategic decisions are made by the Board who met five times during
the year either in person or via online ￿nferencin9.
Under the Articles, new Trustees are apFN)inted by the Truste8 Board and one-third of the members of
the Trustee Board (Ihe longest serving) retire at each AGM but are eligible to be re-appointed rf they
still qualify.
The Chief Executive vtho served in a voluntary capacity for many years stepped down in September
2023. He was replaced with a paid Managing Directoi. who now oversees the financial and practical
running of the Charity, rerKJrting into the Trustees.
Trustees
Trustees, who are all Directors of the company, were recruited based on their broad range of skills and
experience. They bring a wide range of experien￿ in working with young people on a professional
andlor voluntsry basis. 40% of the Board identify as female and 60% identrfy as coming from Black or
other racial minorities.
The Trustee5 confim that they have had due regard to the guidan￿ issued by the Charity Commission
on public benefit when planning their obj'ectives and activities for the year.
Risk Review
The Trustees consider all Ihe major risks the chatity is exposed to on an ongoing basis which are held
on a risk register. Specifically of note, the Trustees have developed:
A funding strategy whith seeks to avoid overreliance on any one source of funding. Reaching Higher
is developing divers8 funding streams through a range of trusts. govemment agencies, corporate and
personal donors.
A Safeguarding Young People policy has been developed to piotect the Chartties, beneficiaries as well
as the Charity's volunteers. This policy ensures all voluntee[5 receive safeguarding young people
training and are subject to an extended DBS disclosure check.
Annual Report of the Trustees
Overview and Context
Reaching Higher is a youth charrty a Christian ethos, focused on serving young people of any or
no faith, and challenging them to be leaders of their own lives.
Reaching Higher has worked with vulnerable young people in Croydon aged 10-18 since 2004 and
registered as a charity and company in 2010. The organisation was established in response to the
range of challenges faced by young people growing up in Croydon Borough. including intergenerational
povety. violence, low educational outcomes, and social isolation.
Like many areas of soual disa(fvantage, Croydon is known for its prevalen￿ of gangs, violence, and
anti-social behavtrour.
Vulnerable young people are at increased risk of grooming. violence, and

REACHING HIGHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
exploitation as a result of their experiences oftrauma and of household poverty, especially iftheirschool
attendance is irr8gular or rf they have already been excluded from school.
Reaching Higherfs aim is to empower young people to be leaders of their own lives, making tM)Sitive
contributions lo their communities and achieving their potential. Reaching Higher uses an asset-based
approach which encourages young people to discover the transferable skills they have developed as a
result of their lived expetience. and one of our core values IS to be youth-led. Over the past year we
have established a Youth Board which meets monthly to review and feed back on Reaching Higher's
programmes and direction.
Reaching Higher are committed to sharing our leaming with other youth-focused organisations working
in Croydon and beyond. We have cultivated an organisalion that is built by and for young people and
local leaders from the o)mmunty of Croydon and tts neighbouring boroughs.
Areas Of Work
Reaching Higher is currently working with six secondary and four primary schools to provido a range of
opportunities for vulnerable young peopte to develop their skills and improve their mental well-being.
The proportion of students at our partner schools with an SEN Education Health and Care Plan is th6
third highest in London, well above the national average. The numbe15 of students in Croydon eligible
for tree school meals is also above the national average.
We have leamed extensively from the delNery of our programmes and from dialogue with school staff,
parents, guardians. and young people themselves, as well as from Reaching Higher's increasingly close
partnerships with Croydon community-based organisations. Croydon Police, and other local authority
servico providers such as the Youth Offending Setvice, Earfy Help and Children's Services.
Consequenlly. we have developed and refined our 'triangulation' approach, working with schools.
community organisations and y(NJng people and their families.
Reaching Higher aims to support and thampion young peop￿ acfUSS three criti￿1 areas of their lives
school, community, and home - and to recognise the value of strong and consistent partnerships
between schools, ￿MmUnIty-baSed organisations, and families. With Ehe young person at the centre
of this triangulation approach, we believe that the best way to impact the life of a young person is to
have an insight into all three areas. Whilst we recognise that we rannot rx)ntrol any of these areas we
strongly believe that we c3n tx)sitively influence them.
We want to help schools to leverdge their unique connections with Iheir local communities and to
support them to convene an integrated nefvlork of suptKJrt servicos and statutory agencies who
communicate well for the benefft of children ar￿ their families.
Our work focuses on young people who are at risk of under-attainment and exclusion from school.
Reaching Higher aims to support young people so thatthey can leam more effectively and achieve their
potential at school, bul equally importanlly to support schools to seNe their young people holislically.
In broad temis, Reaching HMJherfs programmes encompass:
In-school transition support workshops for Year 6 students as they prepare to move to Year 7
In-school transferable skills workshops for Years 7-10
In-school group mentoring sessions for Years 6-10
In-school 1..1 mentoring sessions for yea￿ &10
After-school clubs for Years 6-10
Community evening activities based around sports, creative arts, youth leadership and
employability
1..1 mentoring in communty l(Katrons
Drop-in youth hub provision on Iwo weekday evenings
Supporting youth-led social action inltiatives
School holiday provision in October and February hatf terrns, Easter, and Sutnmer holidays

REACHING HIGHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Our intentron is that young ￿ople who engage in Reaching High&r's activities in thoir school are also
encouraged to participate in our range of community-based activities (or are encouraged to be referred
to our partner organisations). to deepen our engagement and widen the range of support available to
them.
All Reathing Higher activities are designed to help young people build friendships with peers and
positive relationships with safe adults, imprt)ve emotional resilience and independent living skills, and
reduce their risk of exclusion from school. Across each of our activities, our team uses an explicrtly
trauma-infomied approach.
Vision, Mission, and Commitment to Young People
Vision
Reaching Higher's vision is to see wider communities wotking together to ChaMp￿n young people to
become leaders of change.
Mission
We are here to challenge young people to be leaders of their own Itves within their place of influence.
We do this by adopting an asset-based approach. helping them discover the transterable skills they
have developed as a result of their lived experien(*.
Our commitment to young people
All of us at Reaching Higher are committed to playing our part but reccgnise that we can't do this in
isolation. We believe in building strong and long-lasting relationships with young people to set fim
foundations in the years to come via our relational approach. With this in mind, we must collaborate
well and establish a united front with everyone who cares for young people and the communities they
live in.
Qualty Mark Status
We believe in the importance of hotding credible quality marks to ensure that our standards of Se￿}ca
both reflect best practice and are widely recognispAI by others. We hold a Gold Status Trauma-lnformed
Quality Mark. London Youth have recently reviewed their Quality Mark processes and we are currently
renewing our status with them.
Change In Leadership
Reaching Higher was established by Marf( and Sherise Hobbs as a small votuntary community project
in 2004. Mark continued to lead the organisation in a voluntary capacity as Reaching Higher grew over
the following 18 years.
One of Reaching Higherfs core values is to be youth-led, and we also prioritise sustainable growth. In
recognition of both these valu8s, Mark and the Tfustees carefully considered the oiganisation's
leadership strategy and future during 2021 and decided together that the time had arrived for Mark to
step away from leading Reaching Highei. We are so grateful to Mark for his vision and commitment to
Reaching Higher over the past 18 yeats and for all that he has invested in the team and our young
people.
Jordan Ignatius, our previous Head of Strategy & Operations. was apFK)inted by the Trustees into the
new role of Managing Director of Reaching Higher on 1st September 2022, following a thorough
handover prO￿$s. Jordan inÈtialty came lo Reaching Higher as a young person, becoming first a
volunteer and then a staff member over ten years. Jordan understands Reaching Higher's work and
¢ontext deeply. He has excellent relats'onships with our range of partners and a clear vision of what our
organisational priorits'es need to be over the coming months and years.

REACHING HIGHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Key Highlights from 2022
Reaching Htgher continued to experien￿ rapid growth in 2022. at a time when the need for young
people's servtces has increased immensely after the Covid19 pandemic. We have not only expanded
the scale of our activities and increased the number of young people we work with, but also the depth
of the interventions we offer.
Partnership Working
Reaching Higher has embedded partnerships wrth Croydon's Yoxjth Offending Setvscg. Earty Help
Team and inclusionlp8Storal care teams across eight schools. developing robust referral pathways for
the most vulnerable young people in the Borough to engage sustainably wilh our programTnes. These
partnerships have expanded the reach and impact ol our work, resutting in an increase in the number
of young people we work with and expanding our reath to young people wtth hwher levels of
vulnerabilty.
Team GrDWth
Our team grew by 800/0 in 2021 and a fijrther 20% in 2022, Trdcilitating opportunities to raise up and
equip new young leader5, primarily through paid intemship and delivery roles for which several former
Reaching Higher service users successfully applied. These tDles have reduced our dependence on
sessional wod(er5 and have improved the consistency of wr work.
InGTrased Reach
Number of sessions in schools- 710
Number of sessions in the communty - 260
Number of contact hours in sch(vJls - 8,104.92
Number ol contacl hours in the cx)mmunity- 19,492.00
Numbar of unique young people engaged through schools - 1160
Number of unique young people engaged through o)mmunity- 12(B
These numbers reflect a 17¥0 increase in contact hours overall. and an increase of over 300.kn in the
numbers of young people engaged.
Focus On Trauma-lnfomied P￿CtiCe
Reaching Higher has ernbra￿ trauma-infonned practlce as an evidence-led and research-based
approach. In response to the increasing levels of need presented by young people. Reaching Higher
has prioritised training in mental health firsl aid for OUT team, in addition to implementing reflective
practice spaces and clinical supeTvision facilFtated by a trained counsellor on staff.
Our safeguarding approach has ￿rther developed over the last year in response lo increasing levels of
need as a result of both the pandemic and the cost-of-living crisis. In recognition of our expertise,
Reaching Higherfs Safeguarding Team has been ￿lled upon to co-facilitale and support safeguarding
conferences held by Croydon Council. The Team also participates as members of the Croydon
Safeguarding Children Partnership steering group and sil on school exclusion panels. In these contexts
we are able to speak as tNsted adults v￿th whom young people voluntarily and consistently engage.
Contribution to Research
In December 2021 Reaching Higher was invited to take part in a research pilot proiect invo￿l￿g multi-
site trials of our mentoring approach, c¢x&rdinated by the Centre For Youth Impact and the Youth
Endowment Fund. This pilot is scheduled to end in D￿￿er 2023 and has significantly conlributed
to the growth of our menloring provision.

REACHING HIGHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Prog￿mmeS Gnmth
In 2022 Reaching Higher laur7ched a drop-in Youth Hub on Thursday evenings which has proved lo be
very popular with our young people. We began fomally mentoring and training other local youth
organisations as part of the Mayor of London's New Deal programme, sharing our leaming aiound
asset-based, youth4ed earty intetV8ntion initiatives. Under the New Deal programme. Reaching Htgher
has increased our school and community-based fomal mentoring provision, inoluding bespoke one-to-
one mentoring for young people at high risk of excSusKJn from sthwl. We also launched an annual
Community M8al which was deswJned and implemented by our young peop￿. This event took place in
December and was attended by over 80 people.
Expansion of RH Hangouts
In 2022 Reaching Higher increased our sch(x)I holiday provisKJn, engaging 531 young people through
seven weeks over the February. Easter. August and October holidays. In the Summ8r w8 ran two
simultaneous locations for the first time., one in Ihe north of the Borough and the other in the south.
What Young People and ParentslGuardians Say About Reaching Higher:
"Reaching Higher is a really good place. the staff are relatable. funny. kind and very encouraging.
Reaching Higher makes me feel very safe, l am able to rety on my Ment0￿ as they have helped me
becom8 who l am today. Reaching Higher has made me a lot more confident, even my mum has
mentioned that ever since the team has rnento￿d me. she has seen a huge drffe￿nce. Another impact
on my lrfe Is that I now feel better about myself and l actually now explore new things in life so I can
make the most ofit." (Young Pe￿On, Mentoring Pmgramme)
You guys are absolutety bnlliant, Reaching Higher has helped (my child) $0 much. I have never seen
her this confident within herself. Ever since Reaching Higher has supported (my child) I have seen a
huge improvement in her behaviour. Now I can say she enjoys going to school. The support and
encou￿geMent her mentor is giwng. is really pushing hèr into the right direction and (my child) keeps
mentioning that she cannot wart until her mentor and the rest of Reaching Higher staff is back. Thank
you, guys. so much.- (Parent of young pw50n on Mentoring Programmè)
.1 guess I have ahvays been a leader, but due to my shyness I have neverbeen able to let that happen.
Since I have started to corne to Reaching Higher I have fett more comfortable as a leader and been
able to express myself more freely." Iyoung Person, Sports Programme)
-1 feel very posibve about the pmgTrmme. I feellike itgives young people an area where they can speak
about their social life, they can talk about any issues they face throughout the week. It is also
informative. It always has a main focus, a point of subject which we are able to look into. Itgives children
something to focus on and think about outside of non77al educafy"on." (Young Person, Leadership
Pmgramme)
.1 have found the sessitms inspiring, fvn and helpful. I have learned new stuff here. like how to draw
and it is good for meeting new people. l arn happy lo be here because it is the highlight of my day.. after
a long day at school I can come here and have fvn and ￿laX f￿M studying." (Young Person, Creative
Arts Pmgrammej
Financial Review
In this year Reaching Higher had incoming resou￿$ of £781.046 against expenditure of £625,102.
Th8 net surplus for the year £155.944 and the reserves at the end of the financial year were
£587,492.
Reaching Higher wshes to thank indivtduals. ￿mpanIeS and grant fvnders for their support in fvnding
the work of the tharity during the year.

REACHING HIGHER
REPORT OF ThE TRUS
EES FOR THE YEAR ENDED 31 DECEMBER 2022
Our grant funders in 202
the Paul Hamtyn Foundat
Reduction Unit. Centre f
Children in Need, the Jack
the Rar)k Foundation, Nati
Fund, the Taylor Family F
ThriveLDN, the Charles H
included.. London Community Resp)nse Fund, Reedham Children's Trust,
Greatei London Aulhorty New Deal Fund, Mayor of London's Violen
r Youth Impact, the Will￿M Wales Memorial Tnjst, Sport England, BBC
Petchey Foundation, Cty Bridge Tnjst. Henry Smith Charity, London Youth,
nal Lottery Reaching Communities Fund, Croydon Council Holiday Activities
undation, SYP Trust, so￿er Trust, the Rayne Foundation, Clarion Futures,
yward Foundation and AB charitab￿ Trust.
Reser¥ves policy
The Trustees. policy is to
curtent commrlments with
covered by unrestrtcted
through lack of funding. O
their lives. Our goal is to
manage this risk. the trust
SUCC8ssful projects throug
process of securing further
ensure thore are sufficient unrestricted resetves to meet the Company's
n intention that there should be three to six months of total expenditure
selves. The trustees acknowledge the social ifflpact of ceasing projects
beneficiaries are often the victims of inconsistent support and presence in
a sustained consFStent voice of hope in their lives which can be chaotic. To
es seek to ensure sufficienl unrestricted funding is available to maintain
any periods where for any reason funding has been cut and we are in the
nding for that programme.

REACHING HIGHER
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees. responsibilities for the financial statements
The Trustees (who are also directors of Reathing Higher for the purws6s of company law) are
responsible for preparing the TTUStees' Rewrt and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (Untted 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 charwtable company and of the incoming resources and
application of resoLfrces. including Ihe in(L)me and expenditure. of the charitable company for that year.
In preparing these financial statements, the Trustees are iequired to:
select surtable a￿)unting policies and apply them wnsistently,.
observe the methcKls and principles in the Charities SORP"
make judgeTnents and 8stimates that are reasonable and prudent..
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disdosed and explained in the financial statements,.
prepare the financial slatemenls on the going concem basis unless it is inappropriate to
presume that the diaTitable company will continue its operations.
The Tnjstees are responsible for keeping adequate accounting records which disclose wtth reasonable
accuracy the financial position of the charitable company and 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 of fraud and other
￿￿egUlaritieS.
This report has been prePa￿d in accordance with the Statement of Recommended Practi￿..
Accounting and ReportEng by Charrbes {revised 2005) and in accordance with the special prOv￿lOnS of
Part 15 of the Companies Act 2(K)6 relating to small entFties.
Approved by the Trustees on 14 Septe
and signed on their behalf by:...

REACHING HIGHER
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the charity trustees of Reaching Higher (charity numb8r 1137915, Company number 07266483) on
my examination of the accounts of the Company for the yeai ended 31 December 2022 set out on pages 10-
22.
Responsibilities and basis of the report
As the charity's trustees of the Company (who are also the directors of the company for the purposes of
company law). you are responsible for the prepara￿n of the accounts in accordance with the requirements
of the Companies Act 2006 {Yhe 2006 Act").
Having satisfied myself Ihat the accounts of the Company are not required to be audited for this year under
Part 16 of the 2006 Acl and are eligible for independent examination. I report irF respect of my examinatron of
your charity's accounts as carried out undersection 145 ofthe Charities Act 2011 {Ihe 2011 Acr}. In carying
out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)Ib)
ofthe 2011 Act.
Independent Examiner's Statement
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a
qualified member of the Institute of Chartered Accountants in England and Wales IICAEW).
I have cx)mpleted my examinati￿. I confinn that no material matters have come to my attention which gives
me cause to believe that:
• accounting records were not kept in accordance vitth section 386 of the Companies Act 2006. or
• the accounts do not accord with such records" or
. the accounts do not comply with relevant accounting requirements under section 396 of the
Companies Act 2006 other than any requirement that the acmunts give a 1Tue and fair, view
which is not a matter considered as part of an independent examination", or
• the accounts have not been prepared in accordan￿ with the Charities SORP (FRS102).
I have no concgms 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.
Name:
Georgina Schoeb FCA
Relevant professional qualffication or body: Chartered accountant {ICAEW)
Address:
Peninsula Accounting Ltd
84 Broad Walk
London
SE3 8ND
Date..
12 September 2023

REACHING HIGHER
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT}
Notes Unrestricted Restricted
funds
funds
Year to
31/12/22
Year to
to 31/12/21
Incorne:
Donations and grants
Income from charttable activf(ies
Investment income
1.889
1,889
712
Total income
625 893
Expenditure
Costs of raising funds
Expenditure on charitable activities
7.916
100 478
7,916
7,180
516.708
Totsl expenditure
108 395
516 708
625 102
449 837
Net transfer between funds
18
Net incomel(expenditurel and net
movement in funds forthe year
18
120.458
35.486
155,944
176,056
Reconcilsatlon of funds
Total ftsnds brought forward
19
165 123
255 492
Total funds carrted forward
19
The statement of financial activibes includes all gains and k￿e$ rocognised in the year.
l income and expendtture derive from o)ntinuing actrvities.
10

REACHING HIGHER
BALANCE SHEET AS AT 31 DECEMBER 2022
Company no: 07266483
Notes
2022
2021
Fixed assets
Tangible assets
Total Fixed Assets
15
4,294
4,294
8,155
8,155
Current assets
Debtors
Cash at bank and in hand
Total Current Assets
16
16,083
523 076
523,076
663.610
Liabilitles
CreditOTS'. amounts falling due within
one year
17
(99 683)
583 197
423 393
Net current assets
Total assets less current liabilities
92
31
Net Assets
The funds of the charity
Unrestricted funds
R8Stricted funds
19
19
155,944
431548
176,056
255 492
Total funds
These accounts have been prepared in accordance with seclion 398 of the Companies Act 2006 and section
138 of Ihe Charities Act 2011. These accotjnts are prepared in a¢xordance wtth the special provisions of Part
15 of the Companies Act relating to small companies and constitute the annual ac(x)unts required by the
Companies Act 2006 and are for circulatkon to members of the company.
The directors are of the opinion that the company is entitled lo the exemptions from audit conferred by section
477 of the Companies AGt 2006 for the year ended 31 December 2022.
The directors confirm that no member or members have req￿St&￿ an audit pursuant to section 476 of the
Companies Act 2006.
The notes at pages 13 to 21 fomi part of theseplxounls.
Approved by the Trustees on 14 September É023
and signed on their behaff by-..

REACHING HIGHER
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022
Notes
2022
2021
Cash provided by (used in) oporating activilies
20
124659
253,944
Cash Ilows from investing activitDes
Interest income
Purchase of tangible fixed assets
Cash provided by (used in) investing actlvities
(208)
(7,975)
Cash flows from flnancing activities
Repaymenl of boffowing
Cash used in financing activities
Increase (decrease) in cash and cash
equivalents in the year
124,451
245.969
Cash and cash equivalents at the
b&ginning of th8 year
523,078
277,108
Totsl and cash equivalents at the
end of the year
523 078
12

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
1 ACCOUNTING POLICIES
The principal accounting policFes adopt8d. judgèments and key sources of 8stimation
Un￿rtaInty in the preparation of the financial statemenls are as foltows..
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and
Reporting by CharFties'. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Report6ng Standard applicable
in the UK and Republic of Ireland (FRS 1021 (effecttve 1 January 2015)- (Charities
SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) and the Companies Act 2006.
Reaching Hiqher meets the definttion of a public benefft entity under FRS 102. Assets
and liabilities are initially re(x)gnised at historrcal cost or transactton value unless
othe￿iSe stated in the relevant actounting polrcy note(s).
b) Reconciliation wilh previous Generally Acceptgj A￿oUnting Practi
In preparing th8 accounts, the trustees have ￿nSidered whether in applying the
accounting wlicies required by FRS 102 and the Chatibes SORP FRS 102 the
restatement of comparative items was required. No tiems were identified which needed
restatement and there was therefore no need to present a reconciliation of opening
balances.
c) Preparation of the accounts on a going conc&m basis
The charity is considered to be a going l￿CeM based on the existing level of reselves
and axpected fijture incA)me.
d) Incorne
Income is recognised when the charity has entttlement to the funds. any perfonnance
conditions attached lo the item{s) of income have been met. it is probable that the
Income will be received, and the amount can be measured reliably.
Income from govemment and other grants. whether'capital. grants or'revenue, grants, is
recognised when the charity has entrtlement to the funds, any performance conditiorts
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. Where grant instalments have
not yet been received but where the actFvty has been completed, incotrE will be
recognised in the accounts.
For legacies. entitlement is taken as the earlier of the date on which eFther.' the charity is
aware that probate has been granted. the estate has been finalised and notification has
been made by the executor(s) to the Twst that a distribution will be made, or when a
distribution is re￿ived from the estate. Receipt of a legacy, in whole or in part, is only
considered probab￿ when the amount can be measufed reliably and the charity has
been notified of the executorfs intention to make a distribution. Where legacies have
been nolified to the charity. or the charity is aware of the granting of probate, and the
criteria for income recognition have not been mec then the legacy ts a treated as a
contingent asset and disclosed if matetial.
13

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
8.) Donated services and facilities
Donatèd professional seThices and donated facilities are recognised as income when the
chartty has CA)ntrol over the item, any conditions associated with the donated it8m have
been met. the receipt of economic benefit from the use by the charity of the item is
probable and that economic ￿nefrt can be measured reliably. In accordan￿ with the
Charities SORP(FRS 102), general volunteer time is not recognised. and more
information is given about their contribLrtion in tho trustees. annual report.
On receipt, donated professional servI￿S and donated faciltties are recognised on the
basis of the value of the gift to the chanty 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.
f) Interest recetvable
Interest on funds held on deposTt is included when re￿1vable and the amount can b6
measured reliably by the charty., this is notmally upon notification of the interest paid or
payable by the Bank.
g} Fund accounting
Unrestricted funds are available to spend on activtties that further any of the purposes of
charity. Designated funds are unrestricted funds of the charity which the ttuslees have
decided at their discretion to set aside to use for a specific purpose. Restricted funds are
donations thich the donor has specified are to be solely used for particular areas of the
charity's work or for specFfic arttsttc projects being undertak8n by th8 charity.
h) Expenditure and irrecoverable VAT
Expenditure is reccN3nised once there is a legal or constructive obligation to make a
payment to a third paty, it is probable that settlement will be required and the amount of
the obligation can be measured reliably. Expenditure is classtfied under the following
activity headings..
Costs of raising funds includes the costs of fundraising events and slaff costs
associated with fundraising such as bid writing.
Expendibjre on charilable activities Trncludes the costs of running mentoring
projects, community projects. residential camps and other edU￿tiOnal activities
undertaken to ftjrther the putposes of the chartty and their associated support
costs.
Irrecoverable VAT is charggd as a cost against the aclivty for which the expenditure was
incurred.
jl AllocatK)n of support costs
Support costs are those functtons that assist the work of the charity but do not directly
undertake charitable acttVFbes. SuprM)rt costs include back office costs, finance.
personnel. payroll and govgmance costs whtch support the charity's prcgrammes and
activities.
14

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
These costs have been allocated betsveen cost of raising fijnds and expenditure on
charitable aclivities. The bases on which support costs have been allocated are set out
in note 9.
k) Tangible fixed assets
Individual fixed assets costing £100 or more are capitalised at cost and are depreciated
over their estimated usefvl economic lives on a straight-line basis as follows..
Asset Category Annual rate
offi￿ oquipment and fumiture 33%
l) Debtors
Trade and other debtors are recx)gnised at the setuement amount due after any trade
discount offered. Prepayments are valued at the amount prepard net of any trade
discounts due.
m) Cash at bank and in hand
Cash at bank and cash in hand inclL5des cash and short lemi highly liquid investments
with a short maturity of three months or less from the date of acquisition or opening of
the deposit or similar aowint.
n) Creditors and provtsions
Creditors and provisions are recognised where th8 charty has a present obligation
resulting from a past event that will probably resum in the transfer of funds to a third paty
and the amount duo to settie the obligation can be measured or estimated reliably.
Creditors and provisions ate normally recogni8ed at their settlement ar￿JUnI after
allowing for any trade discounts due.
o) Financial instrnments
The trust only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are inrtially recognised at transaction
value and subseouendy measured at their setdement value with the exception of bank
loans which are subsequenlly measured at amortised cost using the effective interest
method.
p) Pensions
As part of our commitment to Wofkplace pensrons. emph)yees of the charity are invited to
either choose the NEST defined contribution pension scheme or selecl the Hargreaves
Lansdown Vantage Self Invest￿ Personal Pension Scheme. Either Option is jointly
funded by contributions from employee and employer.
The employer's contributions made in 2022 were £13.408 (2021.. £5,386) with an
employer's contribution rate of 5% of pensionable pay and an employee's contribution of
5 /0 of pensionable pay. The trustees o)ntinue to monitoi employee and employer
contribution rates.

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
s) Transition to FRS 102
No r6Stalement of items has been required in making the transition to FRS 102. Tha
transltion date was 1 January 2021.
2 LEGAL STATUS OF THE TRUST
Th8 Ttust is a company limited by guarantee and has no share capital. In the
event of the charity being wound up, the liability in respect of the guarantee is
limited to £10 per member ofthe charity.
3 FINANCIAL PERFORMANCE OF THE CHARrrY
The summary financial perfomiance of the charity is".
2022
2021
Income
781,046
625.893
Expenditure on tharitable activilies
(625.102)
(449.837)
Net inGome
Total funds brought foMard
Total funds carried forward
155,944
176.056
255 492
431,548
587,492
Represented by:
Restricted Ir￿Me fijnds
Unrestricted income lurKIs
200,609
386 883
587,492
166,123
266 425
431,548
4 INCOME FROM DONATIONS AND GRANTS
2022
2021
Donations
11,668
14,462
Grants
593 373
511 042
605,041
525,504
The income from donations and grants was £605,041 {2021." £525.504} of which
£52,847 was unrestricted {2021: £105.776) and £552.194 was restricted12021:
£419,728).
The charity benefits greauy from the involvement and enthusiastic support of its many
volunteers, details of which are given in our annual report. In ac{x)rdan￿ with FRS 102
and the Charities SORP (FRS 102). the ecorH)mic contribution ol general volunte6F5 is
not recc*Jnised in the accounts.
16

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
5 INCOME FROM CHARITABLE ACTIVITIES
Unrestrcted Reslncted
funds
funds
Total
2022
Total
2021
Income from contracts
Other Operating Income
172.466
172,466
99,388
289
676
6 INVESTMENT INCOME
All of the charitys investment income of £1.889 (2021: £712) arises from money held in
interest bearing deposit accounts.
7 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTMTIES
Schools Communty
Home
Total
Project delivery
9,565
82.122
3,226
94,914
Depreciation
2.979
2,383
5,958
Staffing including Training
224,252
179,402
44,850
448,504
Support costs (see note 9)
32.220
25.863
64,527
Gov8mance ¢osts (see note 9)
1,716
1,373
343
3,432
Totsl
270,658
291,083
55,445
617,186
Expenditure on charitable activities was £617,186 (2021: £442.657) of which £100,478 was
unrestricted (2021: £80,524) and £516,708 was restricted (2021.. £362,133).
17

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
8 Summary analysis of expenditure and related income for charitable activities
This tsble shows the Cost of the three main charitable activities and the sources of income
directly to support those actmties.
Schools
Community
Home
Total
Costs
{270.658}
(291,083)
(55,4451 {617,186}
Direct grant support
255,150
278.885
55,445
589,481
Net costs funded from other
income
(15.508)
(12,198)
(27,7061
9 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS
Support Governance
Total
Basis of
apportionment
Office costs &
administration
64.527
64.527
Support
Insurance
1.982
1.982
Govemance
Independant examination
1,300
Govemance
Total
64.527
3,282
67,810
10 NET INCOMEI(EXPENDITURE) AFTER CHARGING:
Thls is stated after charging:
2022
2021
D8preciation
Accountancy services
5.958
6.155
14,283
7.155
18

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
11 ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES, AND
THE COST OF KEY MANAGEMENT PERSONNEL
2022
2021
Salaries and wages
379,988
286,593
Social security costs
32.628
18,230
Pension costs
17.252
13,408
Total
429.868
318.231
No employees had employee beneffts in excess of £60,000 (2021: £nH). Pension costs are
allocated to activities in proporknon to the related staffing costs.
The charity trustees were not paid or received any other benefits froffl employment with the
Trust or its subsidiary in the year (2021.. £nill netther were they reimbursed expenses during
the yeaf12021'. £nil). No charity truslee r￿e1Ved payment foi professional or other services
supplied to the charity (2021: £nil).
The key management personnel of the charity comprise the tnjstees and the Managing
Director.
12 STAFF NUMBERS
The average monthly head count was 17 staff (2021." 12 stsff) and the average monthly
number of full-time equNalent employees (including part-time staff) during the year were as
follows-
2022
2021
Number
Number
Schools
Community
Support and Govemance
Total
10
17
12
13 RELATED PARTY TRANSACTIONS
The charity has no relatèd paty trdnsactFons which require disclosure under FRS102.
14 CORPORATION TAX
The charity is exempt )trom tax on In￿Me and gains falling wTrthin section 505 of the Taxes
Ad 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that
these are applied to tts charitable objects.
19

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
15 TANGIBLE FIXED ASSETS
Fixtures &
Equipment
Totsl
Cost
At 1 January 2022
Addttions
Disposals
At 31 December 2022
18.466
2,097
18,466
2,097
Depreciation
At 1 January 2022
For the year
Adjustments for disposals
At 31 December 2022
10.311
5,958
10,311
5,958
Net book value
At 31 December 2022
At 31 December 2021
16 DEBTORS
2022
2021
Trade debtors
Prepayments
16,083
17 CREDITORS: AMouKfs FALUNG DUE WITHIN ONE YEAR
2022
2021
Taxation and social security
Accruals
Deferred Income
13,801
3,468
6,882
11,324
20

REACHING HIGHER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
18 ANALYSIS OF CHARITABLE FUNDS
Balance at
Incoming
01.01.2022
resources
Resources
Balance at
expended Transfers 31.12.2022
386,883
General fijnd
266.425
228,852 (108,395)
Restricted funds
Core Funding
Creative Media
Mentoring
Leadership &
Volunteering
Restricted Funds Total 165,123
89,615
9.539
37.759
28,210
342.875 (346,686)
(5,912)
(110,264)
(53,846)
85.804
3,627
63.125
48,053
135.630
73,689
552,194 (516,708)
200,609
431
49
Core funding relates to funding designated towards the core activities of the organisation.
Creative Media relates to projects associated with media and youth vol￿.
Mentoring relates lo the mentoring project and indudes fijll circle from the previous year.
Leadership & Volunteering relates to our Forerunners and Leaders In Training programme
which develops leadership skills in young people age 13-21.
The transfers from unrestricled funds represent expenditure in excess of restTiCted
income being met by unrestrtcted reserves.
19 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
funds
funds
Total
2022
Total
2021
Tangible fixed assets
Current assets
Current liabilities
4.294
383,674
4,294
663,613
8,155
523,076
279,939
431 548
20 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NEf CASH FLOW FROM
OPERATING ACTIVITIES
2021
2022
Net movement in funds
Add back depreciation charge
Deduct interest income
Decreasel(increase) in debtors
Increasel(decrease) in creditots
Net cash used in operating activibes
155,944
5,958
(1,889)
{16,083)
(19.271)
176,056
6,155
(712)
15,500
56,945
21