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2025-08-31-accounts

Company registration number 07745178 (England and Wales)

Charity registration number 1147546 (England and Wales)

ONE-EIGHTY LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

ONE-EIGHTY LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs T A Elder
Mr J M Fisher
Mr A W Davison
Dr H J Johnson
Mrs A C Pierazzini
Mr A S J Souter
Ms P Scully (Appointed 29 April 2025)
Senior management S Besant Chief Executive Officer
N Cranfield Chief Operating Officer
C Lewis-Pryde Director of Services
R Sammut (Resigned November Director of Development &
2024) Fundraising
Country of incorporation United Kingdom 07745178
(England and Wales)
Charity registration England and Wales 1147546
Registered office Unit 20, Kings Meadow
Ferry Hinksey Road
Oxford
OX2 0DP
Auditor Gravita Audit Oxford LLP
First Floor, Park Central
40-41 Park End Street
Oxford
OX1 1JD
Bankers Lloyds Bank
1 Pound Way
Cowley
Oxford
OX4 3XS

ONE-EIGHTY LIMITED

CONTENTS

Page
Trustees' report 1 - 13
Statement of trustees' responsibilities 14
Independent auditor's report 15 - 17
Statement of financial activities 18
Balance sheet 19
Statement of cash flows 20
Notes to the financial statements 21 - 32

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

As set out in the governing documents, our charity's objects are as follows:

“The promotion of the social inclusion for the public benefit amongst young people who are socially excluded as they do not engage with educational services, by providing them with support and assistance to relieve their needs, and to assist them to integrate back into mainstream education by:

The aims of our charity are to enable all children and young people to be equipped to learn and grow through positive engagement with education. We provide targeted therapeutic interventions to young people (aged 4-17) facing barriers to education in Oxfordshire and Buckinghamshire. We also offer preventative support to help all young people develop the skills to manage their wellbeing and mental health. We do this by applying evidencebased, therapeutic models, underpinned by psychology-based approaches, such as Cognitive Behavioural Therapy (CBT), Dialectical Behaviour Therapy (DBT) and Trauma-Informed Therapy, to meet the needs of everyone we work with. Our aims fully reflect the purpose that the charity was set up to achieve and develop, to reach more young people and their families, year-on-year.

Objectives, Strategies, and Activities Delivering our aims

Every year the Trustees and Senior Leadership Team review our charity’s aims, objectives and activities alongside our budget. We reflect on the past 12 months’ achievements and outcomes and plan accordingly both for the year ahead and across the entire strategic period.

The review looks at the success of each key activity and the benefits these have brought to the young people and communities we exist to support. The review allows us to ensure that we remain in keeping with our charity’s aims and objectives in addition to problem solve any key hurdles by thinking strategically about our external environment. The Trustees consider how the planned activities will benefit the individuals they are designed for, that there are appropriate safeguards and quality trained resources in place to deliver services, and that the financial stability of the charity is robust.

The focus of our work

The aims of our charity are to enable all children and young people to be equipped to learn and grow through positive engagement with education. We provide targeted therapeutic interventions to young people (aged 4-17) facing barriers to education in Oxfordshire and Buckinghamshire. We also offer preventative support to help all young people develop the skills to manage their wellbeing and mental health.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Our model, delivered by a high-performance and highly trained team is focused on achieving significant outcomes for young people. We deliver an exceptional social return on investment - a value of £11.48 is created from every £1 invested. This figure was validated by an economist and the world’s largest university-based consultancy group for non-profits. Across 2024/2025, we calculated that One-Eighty delivered approximately £10.8m in social value in the communities we operate.

Our proprietary model is robust and evidence based. Our team is made up of highly trained and experienced staff with diverse lived-experience and backgrounds across education, health, social care, youth work, management, complex needs, and statutory sectors. Our team inform and continuously adapt our detailed understanding and application of tailored services and support. We deliver unique and tailored support through the following core service pillars:

  1. Intensive 1:1 interventions for young people with complex challenges (such as mental health, Special Educational Needs and Disabilities (SEND), and neurodiversity.

  2. Preventative Mental Health Projects to school-groups (Make Me Smile, Kick Start, Transitional Summer Project, School Partnership Programme).

  3. Training and Supervision for professionals working with young people with complex needs (Cognitive Behavioural Therapy Plus, CBT+, Emotionally Based School Avoidance, EBSA, and External Supervision).

Everything One-Eighty does places the young person at the centre of all considerations and decision -making. Safeguarding is crucial in our work. Doing the right things for our young people is our driving motivation – if something does not benefit them, we don’t do it.

For more than 14 years, One-Eighty has grown its positive reputation by working in partnership with existing providers and external agencies to enable significant outcomes for young people within its remit. Partners include schools/academies, virtual schools for children we care for (VSFCWCF), social care, Adoption Support, Police, Youth Justice, other charities and grass-roots organisations. More recently, One-Eighty has developed relationships and reputation amongst the business and commercial communities. Furthermore, through a variety of training courses, conferences, external supervision sessions, projects, boards, and network forums, One-Eighty continues to seek and develop additional opportunities for growth to impact more schools, and reach more young people who, without our work would otherwise slip through the net and see their life chances significantly and negatively impacted.

In early 2024/2025, One-Eighty set out our 3-year Strategic Plan, focusing on the need to impact the growing and complex needs of young people across the counties it serves by increasing the delivery of all its core services. With nearly 40,000 young people recorded as ‘persistently absent’ from school across Oxfordshire and Buckinghamshire, the need to get to the root cause of why young people struggle to engage with education and subsequently experience a deterioration in their mental health and wellbeing, is not only a local public health emergency but a national one.

Over the past 12 months One-Eighty has increased its support for these young people by 61%. We were able to do this because of a strategic decision to recruit and mobilise additional case teams. This gave us additional capacity to deliver to more young people as well as strengthening our safeguarding and quality control infrastructure to ensure high-quality outcomes for each young person.

With a greater number of cases and increasing and more complex safeguarding needs (approximately 38 at any one time) the need to develop senior roles with a greater level of accountability and responsibility was a strategic priority. The roles of Chief Operating Officer (COO) and Director of Services were reshaped and refocused, the Interim Service Manager role was made permanent, and a Mental Health Project Lead role was created. All these senior roles were internal appointments made possible because of ongoing professional development. With these roles, One-Eighty created the capacity to deliver: analysis and prioritise financial and operational trends; support the quality of services, utilisation and mobilisation of staff effectively and efficiently; increase the support, management and oversight of growing safeguarding needs; and deliver a higher volume of preventative mental health projects across the counties. This enabled us to reach more young people, more quickly with an increased level of internal control and confidence.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Public benefit

The Trustees confirm that they have complied with the requirement in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit in exercising their powers and duties. They have referred to this guidance when reviewing the charity’s objects and aims and in planning its future activities.

Achievements and performance

Impact

One-Eighty has continued to deliver on our strategic aims by delivering to more young people who would otherwise slip through the net whilst ensuring that the quality and outcomes remain high. During the 2024/2025 reporting year, we have been recognised for our continued contributions within our communities by tackling public health and social justice issues through a handful of prestigious awards. The Oxfordshire Business Awards 2025 recognised OneEighty with both the Business of the Year Award (the only charity in 29 years to have won this), and Employer of the Year Award. One-Eighty were also winners of Oxford Bus Company’s, awarded in partnership with Get Radio and Oxford City Football Club, Brand the Bus Competition. Competing against more than 60 charities One-Eighty received the most public votes - nearly 12,000 were cast across Oxfordshire. The award comprised an advertising package worth £100,000 which included a full bus wrap, internal screen advertising, local radio advertising, as well as a partnership with the local football club and its network.

These awards recognise the significant impact our services have in the community and put a spotlight on the great need that exists. It demonstrates the holistic networks that One-Eighty has chosen to engage with to seek partnership opportunities and raise the awareness across the counties of Oxfordshire and Buckinghamshire, and how these points of engagement have contributed to the successes.

One-Eighty’s CEO continues to represent the voluntary, community, and social enterprise (VCSE) sector, in partnership with another charity CEO, on the Oxfordshire Safeguarding Children Partnership. This appointment recognises the importance of One-Eighty’s vital contributions to young people and underlines our reputation by giving us a voice on the Board.

This year, One-Eighty have supported 144 young people through intensive 1:1 therapeutic interventions. This is the highest number of young people supported within a year. 1807 young people have been supported through our preventative mental health projects, including: Make Me Smile, Kick Start, and Standard/Transitional Summer Projects. In addition, 111 professionals, across school settings and organisations working with young people with complex mental health and education needs, have been supported through One-Eighty’s External Supervision service and Training suite (CBT+ and EBSA). In total 1931 young people have benefitted from One-Eighty’s services and received vital support for their needs. This is an increase on 61% from the previous year.

The average age of young person that One-Eighty has supported over the past year is 11.5 years old. This is typically a young person in year 7 at the start of their secondary school journey. This average age is younger than the previous years, indicating that One-Eighty is seeing struggles in young people particularly around significant transition stages such as year 6 into year 7 where there are significant differences and expectations in school environments.

We continue to pride ourselves on our ability to make a significant social difference in our communities we serve despite significant external challenges within our local authorities and changes within the Integrated Care System (ICS) which ultimately impact the efficiencies and funding of our operations.

In September 2024 the Senior Leadership Team, in partnership with Strategic Board members, confirmed OneEighty’s 3-year Strategic Plan which sets out the following priorities through a comprehensive balanced scorecard and priority projects:

  1. Increase impact on young people continuously

  2. Establish a two-county operating model in Oxfordshire and Buckinghamshire

  3. Attract and retain the best people to grow the charity

  4. 3 -

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

To continue our focus on ensuring that young people remain at the core of all our work and decisions, and to meet these objectives, the CEO and Senior Leadership Team have continued to develop and grow the staff to embed a high-performance culture. This has led to well-deserved promotions from within the team during the year and increased accountability and responsibility for high potential team members. One-Eighty continues to invest in the expertise and growth of the team through specific CPD opportunities and professional courses through its Investment Fund. This was recognised by the Oxfordshire Business Awards panel. Across our team retention remains high.

Staff who have developed into senior roles with additional responsibilities and accountabilities, and who are significant ambassadors for One-Eighty, are taking on the lead operations of One-Eighty’s priority projects to ensure that we continue to deliver our strategic objectives. Their work requires them to seek input and contributions from across the organisation and develop and deliver key KPIs within set timeframes. All projects are overseen by members of the Senior Leadership Team and governed by the Board of Trustees.

To continue our focus on ensuring that young people remain at the core of all our work and decisions, and to meet these objectives, the CEO and Senior Leadership Team have continued to develop and grow the staff to embed a high-performance culture. This has led to well-deserved promotions from within the team during the year and increased accountability and responsibility for high potential team members. One-Eighty continues to invest in the expertise and growth of the team through specific CPD opportunities and professional courses through its Investment Fund. This was recognised by the Oxfordshire Business Awards panel. Across our team retention remains high.

Staff who have developed into senior roles with additional responsibilities and accountabilities, and who are significant ambassadors for One-Eighty, are taking on the lead operations of One-Eighty’s priority projects to ensure that we continue to deliver our strategic objectives. Their work requires them to seek input and contributions from across the organisation and develop and deliver key KPIs within set timeframes. All projects are overseen by members of the Senior Leadership Team and governed by the Board of Trustees.

We continue to strive to become leaders in our sector. Our awards recognise this. We continually work to demonstrate our expertise to ensure we are both recognised and commissioned to impact more young people who otherwise would slip through the net. The services we offer for young people (aged 4-17) and their families, as well as professionals working with young people is essential. During the year, we took the strategic decision to not accept referrals for young people who would turn 18 during an intervention. This age group required different knowledge, and skill sets and liaison with different networks. Our expertise lies in the support of vulnerable under 18’s and we chose to maintain this focus. This decision, supported by data, was made within by senior staff and signed off by the Trustee Board and subsequently communicated through our service material and through our referral and commissioning pathways to ensure the understanding and rationale was communicated effectively and accurately.

Our services, including intensive 1:1 intervention as well as preventative mental health projects prove that we continue to be of vital importance and are aligned with the Integrated Care System’s (ICS) strategic objectives, impact issues of national as well as local public health, in addition to meeting the needs the local authority’s commissioning needs. The recognition of this through the Centre for Social Justice 2024 Award (a think-tank organisation that puts social justice at the heart of British politics by connecting grassroots charities with Government) is another example of how our charity and impact is influential and how we can deliver more vital support for disadvantaged young people with more awareness of our existence. We continue working with the CSJ, contributing to policy reports such as ‘Lost Boys’ and education related reports. Our Lost Boys video has been viewed many times on YouTube.

One-Eighty’s professional model prides itself on its professionalism, strategic direction and innovative ideas, and uses evidence-based approaches to ensure maximum impact in all our work. We have a 97% success rate across our planned outcomes for young people, demonstrating that we continue to significantly and effectively impact young people’s lives despite the growing challenges. We re-engage people with a positive learning experience and help to improve their mental and emotional wellbeing and can evidence both the quantitative and qualitative outcomes of these initiatives.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The need for our services continues to grow at a rapid and concerning speed, and at a time where schools and statutory services continue to struggle to manage budgets, have high turnovers, and lack the diverse skill set required to support the growing mental health, SEND needs, and neurodiversity challenges. This means that more vulnerable young people are not getting the help that they need with negative impacts not only for them and their life chances but for the communities that surround them. Despite highlighting this concern, nationally and locally there has been little effective change that has reduced these numbers. There are now nearly 190,000 young people across the UK who are slipping through the net for support and approximately 20,000-40,000 young people across the areas One-Eighty operates. This is a local and national crisis that requires significant knowledge and investment.

We continue to support young people who are known as ‘Children We Care For’ in the care of the local authority, those with SEND needs and neurodiversity challenges that impact their mental health and engagement with learning, with EHCPs and those without, young people in the Youth Justice System, and those on Child In Need (CIN) or Child Protection Plans (CP), and those within the Adoption Support system. Working across two different authorities, One-Eighty continue to enhance the skills in managing and supporting young people with different types of support plans and different infrastructures that surround them. Growing our team in Buckinghamshire, with local recruits who are familiar with the different systems and policies, continues to be an area of focus for One-Eighty and remains paramount to support local need and ensure we work collaboratively with local organisations and the vital network surrounding each young person to have a lasting impact.

Fundraising practices

For many charities, generating income through fundraising is challenging. One-Eighty has identified that building upon existing relationships and gaining trust from donors, philanthropists, commissioners, businesses, and individual givers is a vital aspect of continuing to generate income in a sustainable way. We have therefore continued to build relationships with two business networks for a second/third year as their Charity of the Year. This has allowed us to broaden and deepen our networks and reach to raise our profile. We have been able to focus efforts on attracting small but regular income through to opportunities where we hope to establish the foundations for continued relationships. We plan to continue to work on diversifying our income streams to deliver ongoing financial stability.

Despite the departure of our Director of Fundraising & Communications to a smaller charity, we have continued to build and diversify our fundraised income streams by working with a fundraising consultant and recruiting a Fundraising & Communications Officer to support the story telling element and external-facing communications of our services. As a result, One-Eighty has been successful in receiving Children in Need funding to support a multiyear growth project.

Building a case library which supports our presentations and funding applications has been a focus for One-Eighty. In doing this we have taken great care to maintain and protect the confidentiality and integrity of the young people we work with alongside exploring how we can safely utilise AI in parallel. Sharing the in -depth and skilled nature of our work in written applications and taking opportunities for us to verbally share our story and impact, is vital to our continuing growth. Telling this through the feedback of our beneficiaries is important. We are currently working on translating this knowledge into our website and communications refresh project.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Staffing

Evidenced by our recent Oxfordshire Business Awards and internal data, the model and culture that One-Eighty nurtures is an effective and impactful one. We place great importance on recruiting, looking after and developing our team.

Our team and our high-performance culture continue to be our most valued asset and resource. We manage our team to ensure all staff are working at the charity’s gold standard of practice, with non -negotiable expectations applied from the outset of employment, always delivering with our values and distinctive approach. We believe that this is paramount to improving the lives of the most vulnerable young people across the two counties we serve. In April 2025 we were able to implement the increased Oxford Living Wage as well as offering promotions and competitive salaries (for our sector). This year was no exception with approximately 16 members of the team either receiving a promotion or salary increase because of the significant contributions and developments within their role and the charity.

Increases were signed off towards the end of the financial year. This recognises the growth, CPD investment, experience and professionalism of our team who deliver high-quality services to some of the most vulnerable young people across Oxfordshire and Buckinghamshire. A comprehensive and robust process was implemented during 2024/2025 to support, review, and appraise all staff to inform future salary and merit-based decisions. The Remuneration Committee applied the same process for the Senior Leadership Team. The salary budget and supporting decisions were reviewed by both the Finance Sub-Committee and Board of Trustees before formal sign off.

We have continued to offer training and opportunities to equip staff with advanced tools that both meet the strategic aims of the organisation, and most importantly enable them to offer tailored and vital research and evidence-based techniques and support to vulnerable young people. We are proud to have introduced an Investment Fund to support externally validated professional development opportunities for our staff. We have designed a robust process with set criteria to inform decisions as to who can apply and receive the opportunity. It is a requirement that anyone benefitting from the opportunity must embed their learning in the charity thereby ensuring we continually upskill all our team. To date we have funded three staff.

As a matter of course senior staff continually review case data to inform a strategic training schedule across the year to ensure that the training gaps are filled and reviews are frequently carried out. Safeguarding remains a central priority and regular training workshop for the team as one of our core values and operations within our services.

It is our clear intention to continue growing the team to meet demand and continue One-Eighty's trajectory. We are proud of our achievements towards meeting our stated goal of being an employer of choice and the best environment to work in. We are pleased to have been recognised regionally for this.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Growth and opportunities

Maintaining and building upon our existing relationships across our services and networks, in addition to establishing and diversifying new ones continues to be a key area of focus. We plan to launch a refreshed external presence through new communications tools and online presence. The Brand the Bus initiative in the new financial year is an opportunity to grow our reputation with the aim of impacting more young people through further strategic seed investment. During this financial year, One-Eighty have:

We continue to ensure that the voices and needs of young people are at the very core of all our work. We continue delivering effective and high-quality support services to meet need as well as contributing to Buckinghamshire’s strategic desire to ‘make Buckinghamshire the happiest place,’ and Oxfordshire’s aims to ensure it is a ‘child first county.’

Infrastructure

The Senior Leadership is made up of the Chief Executive Officer (CEO) Chief Operating Officer (COO), and Director of Services. The Director of Fundraising & Communications resigned at the start of the financial year and One-Eighty has used this as an opportunity to explore the most efficient and effective way of driving income through its fundraising capacity, initially using a Fundraising Consultant and recruiting a Fundraising & Communications Officer at a junior level with the aim of growing and developing their skillset.

The CEO is responsible for the overall leadership of the organisation – driving the vision and strategy and balancing the internal culture setting and external reputation and growth development.

Both our COO and Director of Services were promoted in this financial year having recently returned from maternity leave. Their skills and experience include working with vulnerable young people with profound and complex needs across health, education, and youth offending settings; leadership across service delivery and management; financial and strategic decision-making; income generation, partnership development and stewardship, fundraising and philanthropic growth, and communications.

Together, they have day-to-day responsibility for delivering a high-quality service. They provide regular updates to the Board in the form of dashboards and a balanced scorecard, reporting on key performance indicators including financial performance, service delivery and growth, quality control, complaints, safeguarding, compliance, recruitment and impact. Their demonstrated commitment to social justice has resulted in the selection of One-Eighty as ‘Charity of the Year’ for a second year with Opendoorz Business Network, as well as the BNI Business Group.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The SLT deliver Termly Updates to the whole team. This ensures the strategy is clearly communicated with everyone aware of objectives, achievements and impact. This ensures the team is clear on strategic and individual priorities and highlights opportunities for personal development and growth in support of growth objectives. Everyone is encouraged to explore this in their monthly supervision sessions with their line manager.

One-Eighty has a strong culture of ‘grow your own’ and professional development. In parallel with our ‘refer a friend scheme’ we have successfully embedded a clear organisational DNA across our passionate professionals. We constantly look to our networks to encourage our own strategic development. In addition, we are drawing upon coaching, mentoring and expertise to grow SLT’s strategic focus through the application of new tools and techniques including AI. By having an AI expert audit our existing processes and platforms and identifying areas that we can strengthen, we will cascade the knowledge for implementation through our management teams, ensuring the safety and enhanced delivery through utilising AI technology in parallel to positive impact our operations and impact on young people’s outcomes.

Other developments within the Senior Management structure during 2024/2025 included permanently appointing a Service Manager, a Mental Health Project Leader, and promoting an Intervention Specialist to Team Leader. This enabled us to support a higher number of young people whilst maintaining the highest quality of services. Utilisation, quality, safeguarding and increased delivery and outcomes have been the key focuses of this financial year.

The role of the Senior Leadership Team for the next financial year will focus on the strategic growth and development of the charity, ensuring that: high-quality service delivery, increased impact, increased utilisation, and increased income opportunities are delivered, as well as continuing to grow an engaged workforce with a passionate culture embedded. The Implementation of priority projects with senior management taking operational responsibility will be a focus at the start of the financial year.

Members of the Senior Leadership Team will continue to lead, and work in partnership with members of the Board of Trustees, on a variety of Sub-Committees such as: Safeguarding, Finance, Remuneration, and Equality, Diversity & Inclusion (EDI).

Key Performance Indicators (KPIs)

The key financial performance indicator used by Trustees to evaluate the charity’s financial performance is the overall surplus or deficit for the year and the level of reserves held at the end of the year. This data is assessed alongside the potential upcoming opportunities for the organisation which are risk assessed on an annual basis. These are further monitored throughout the year by our Finance Sub-Committee. Re-forecast budgets are presented at the mid-way point of the financial year. The number of young people supported, the outcomes data and feedback, in parallel with the financial information is another key indicator to ensure that the charity is meeting its objectives. The details of the charity’s financial performance for the year and level of reserves at the end of the year are detailed further below in the Financial Review and the services delivered at the beginning of the performance review.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

Income for the financial year was £1,229,146 which was a 27% increase from the prior year.

Most of the charity’s income for the year was generated from delivering interventions to individual young people who have complex mental health and education needs which are unmet. Much of this income is derived from schools and local authorities, for which the Charity is funded directly for each intervention delivered. Other income is raised through fundraising to deliver interventions to young people who cannot access funds from statutory services, primarily due to their thresholds or because their level of need is unknown, leaving them entirely unsupported.

Intervention revenue also includes income derived from a project to support young people over the summer, especially with the transition to secondary school (Transition Summer Project). Each young person's place is funded by a school, local authority or through fundraising.

Fundraised income included grants from trusts, philanthropists, other funding bodies, and individual giving as well as community fundraising. Expenditure for the year was £1,142,525 of which was 38% higher than the previous year and reflects the increase in headcount required to work with significantly more young people, many with increasingly complex and unmet needs. Salary costs account for 82% of the cost base, with other costs being closely monitored and managed through our robust financial controls, indicators, and systems.

The balance sheet included a cash balance of £272,310 at the year end. Included in creditors is deferred revenue of £32,728 which represents interventions or projects which were funded by the year end but for which the work was completed in the following financial year. As our Summer Project straddles two academic years, which is also two financial accounting years, this is typical to reflect.

Going concern

After making appropriate enquiries, the Board of Trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Statement of Accounting Policies within the financial statements.

Reserves policy

The Trustees review the reserve levels of the charity annually. This review encompasses the nature of the income and expenditure streams, the need to match income with commitments and the nature of reserves. The Trustees also take into consideration the future plans of the charity, the uncertainty over future income streams and other key risks identified during the risk review which are deemed to be low-risk and few.

One-Eighty has taken a strategic view of managing our reserves, which is bespoke and tailored to the charity. One Eighty has received training on reserves management and various methods of good financial management. In addition, One-Eighty has drawn on research and advice from the Institute for Voluntary Action Research, the National Council for Voluntary Organisations and the Charity Commission.

Our Reserves Policy states that One-Eighty seeks to hold reserves that will enable us to manage any unexpected and sudden costs, as well as a small amount to cover any sudden loss of income. This means that One-Eighty aims to hold reserves of £150k for unexpected costs. To respond to the increased volume of referrals, we regularly front load our recruitment at the start of the academic year and need higher reserves to do this.

Investment policy

The charity does not hold any investments other than holding short-term cash deposits in a Lloyds Bank Savings Account, available for immediate drawdown.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Major risks

Principal Risks and Uncertainties

The Trustees have a risk management strategy which comprises:

The results of this process are documented in the Risk Register, which is constantly reviewed considering any new information and formally reviewed annually. The principal risks and uncertainties facing the charity are as follows:

Plans for future periods

The charity plans to continue with the activities outlined above in the next year, with a particular emphasis on meeting the following strategic objectives:

  1. Increase impact on young people continuously

  2. Establish a two-county operating model in Oxfordshire and Buckinghamshire

  3. Attract and retain the best people to grow the charity

The key areas of operational focus for the upcoming year are to:

Structure, governance and management

The charity is a charitable company limited by guarantee and registered with the Charity Commission of England and Wales. The charity is governed by its Memorandum and Articles of Association, executed on 23 May 2012.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs T A Elder

Mr J M Fisher

Mr A W Davison Dr H J Johnson Mrs A C Pierazzini Mr A S J Souter Ms P Scully (Appointed 29 April 2025)

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Recruitment and appointment of trustees

Trustees are recruited by assessing the needs of the charity and which roles are required to support the vision and mission strategies. This is discussed at Board Meetings and shared with the CEO of the charity. After placing advertisements online and head hunting via recommendations, interested persons are met with to discuss the nature of each individual role and expectations by the board of trustees. The CEO and Chair of Trustees research and explore the applicant's history and credentials to determine suitability. New potential Trustees are invited to meet with the board to determine their suitability and become familiar with other skill sets. At the following Board meeting, the recruit is discussed and elected by the Board of Trustees.

All interested Trustees submit a CV and covering letter, expressing their desire to join the Board, and are required to provide two references to determine their suitability, in addition to completing a DBS check and complete training requirements as indicated in One-Eighty’s policies.

Policies and Procedures adopted for the induction and training of Trustees

All Trustees receive a general introduction to the charity, its organisation, structures and employees. They are provided with copies of policies, procedures, minutes, accounts, budgets, plans and other documents they will need to undertake their role as Trustees.

Agenda items, financial documents, and operational dashboards are sent to Trustees prior to Board meetings to give them the opportunity to assess the status of the charity and note any questions or queries they wish to discuss. The agenda is set by the Chair of Trustees and CEO.

Training is offered to inform Trustees of the legal requirements and their necessary responsibilities, in addition to ensuring they have read the necessary documents that support the operation of One-Eighty and which govern some decisions in line with the LA’s safeguarding procedures for example. Trustees are also invited to attend general staff training days, strategy days and are part of the recruitment interview panels.

Qualifying third party indemnity provisions

In accordance with normal commercial practice, the charity has purchased insurance to protect Trustees and officers from claims arising from negligent acts, errors or omissions occurring whilst on charity business. The insurance provides cover up to £1 million.

Members’ Liability

Each member of the charitable company undertakes to contribute to the assets of the charitable company in the event of it being wound up while they are a member, or within one year after they cease to be a member, such amount as may be required, not exceeding £10, for the debts and liabilities contracted before they ceased to be a member.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Organisational structure

The Board of Trustees are responsible for the overall governance of the charity. They set the general strategy and business plans for the charity, approve an annual budget, monitor performance against the plans and budgets, and make major decisions about strategy, charity development and senior staff appointments and renumeration (Senior Leadership Team).

The CEO is responsible for driving the vision and strategy of the charity daily, ensuring that opportunities for partnerships and developments are met in accordance with the charity’s mission, and in -line with the annual budget. They are also responsible for communicating any key decisions and actions to the Trustees via the Chair.

The COO supports the role of the CEO by delivering the strategic growth plans of the organisation. They are accountable for resourcing the charity effectively and efficiently and overseeing the financial sustainability of the charity and controlling costs. They lead on the charity’s EDI Committee and ensure that the operations are delivering inclusive and high-performance service and outcomes set.

The Director of Services is accountable for the quality control of services delivered and oversees the staff team, ensuring that their conduct and delivery meet the charity’s high standards and charitable objectives. They have overall responsibility for the safeguarding, including leading the Designated Safeguarding Lead staff and operations, in addition to reporting to the CEO and Board of Trustees with regards to safeguarding. They are responsible for ensuring that contract and commissioning income targets are met and delivered within set timeframes and in-line with budget targets.

Senior members of staff include the Service Manager, who is responsible for the utilisation of staff and driving data to support strategic planning, and the Lead Practitioners who are the doorway into the charity and lead on the triaging of the referrals of young people to the services, in addition to the Mental Health Project Leader who is responsible for overseeing the delivery and outcomes of the preventative mental health projects, School Partnership Programme, and supporting the fundraising team to generate income across these initiatives. They work alongside the Team Leaders who have management responsibility of the intervention staff team in parallel with delivering services to young people, families, and professionals.

Intervention staff hold different roles based on experience and expertise (Behaviour Support Professional, Senior Behaviour Support Professional, Intervention Specialist) and deliver daily to young people and their family in line with the clearly defined expectation of their role. Each staff member works and makes decisions independently on cases within the context of an agreed plan for each intervention. Progress and regular problem-solving happen within the team with concerns raised with managers during weekly debriefs. This is further supported by more formal monthly supervisions to monitor issues and capture learnings. The intervention staff are supported by a small admin team.

Monthly finances, management problem-solving and progress against strategic priorities are assessed by the CEO in discussion with the SLT. This enables growth through the balancing of demand and staff capacity and utilisation. It informs resourcing and recruitment priorities which are discussed as necessary with the Trustees who make the final decisions on any strategic priorities.

Remuneration policy

The Trustees consider the Board of Trustees and the Senior Leadership Team to comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. All Trustees give of their time freely and no Trustee received any remuneration in the current or prior year.

The pay of the Senior Leadership Team is reviewed by the Renumeration Committee (made up of some Trustees) on an annual basis in line with the charity’s Pay and Remuneration Policy and is agreed at a Budget meeting each year.

Relationship with related parties

There are no related parties or connected organisations which either control or significantly influence the decisions and operations of the charity.

ONE-EIGHTY LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Funds held as custodian trustee

The charity and its Trustees do not act as Custodian Trustees of any other charity.

Auditor

In accordance with the company's articles, a resolution proposing that Gravita Audit Oxford LLP be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

.............................. Mrs T A Elder Chair of Trustees

Date: .......21/05/2026..............

ONE-EIGHTY LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees, who are also the directors of One-Eighty Limited for the purpose of company law, are responsible for preparing the Trustees' Report 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ONE-EIGHTY LIMITED

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF ONE-EIGHTY LIMITED

Opinion

We have audited the financial statements of One-Eighty Limited (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

ONE-EIGHTY LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF ONE-EIGHTY LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

ONE-EIGHTY LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF ONE-EIGHTY LIMITED

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matters

The financial statements of One-Eighty Limited for the previous year ended 31st August 2025 were not audited, as the charity took advantage of the audit exemption under s.477 of the Companies Act 2006 and s.144 of the Charities Act 2011, but instead were subject to an independent examination, by another examiner who provided an unmodified report on those statements on 7th June 2025.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Kirtland (Senior Statutory Auditor)

For and on behalf of Gravita Audit Oxford LLP, Statutory Auditor Chartered Accountants First Floor, Park Central 40-41 Park End Street Oxford OX1 1JD Date: ......................... 27/5/2026

ONE-EIGHTY LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
84,700
82,363
Charitable activities
4
736,197
-
Other trading activities
5
-
-
Investments
6
880
-
Grant funded
interventions
7
75,164
249,842
Total income
896,941
332,205
Expenditure on:
Raising funds
8
35,615
-
Charitable activities
9
835,660
271,250
Total expenditure
871,275
271,250
Net income
25,666
60,955
Transfers between
funds
(14,636)
14,636
Net movement in
funds
11
11,030
75,591
Reconciliation of funds:
Fund balances at 1 September
2024
179,200
28,505
Fund balances at 31 August
2025
190,230
104,096		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
167,063
107,643
-
736,197
620,979
-
-
2,755
-
880
930
-
325,006
206,770
28,505
1,229,146
939,077
28,505
35,615
45,464
-
1,106,910
784,801
-
1,142,525
830,265
-
86,621
108,812
28,505
-
-
-
86,621
108,812
28,505
207,705
70,388
-
294,326
179,200
28,505		 Restated
Total
2024
£
107,643
620,979
2,755
930
235,275
967,582
45,464
784,801
830,265
137,317
-
137,317
70,388
207,705

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ONE-EIGHTY LIMITED

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
The funds of the charity
Restricted income funds
19
Unrestricted funds
20		 2025
£
99,913
272,310
372,223
(77,897)		 £
294,326
104,096
190,230
294,326		 2024
as restated
£
113,160
140,346
253,506
(45,801)		 £
207,705
28,505
179,200
207,705

The financial statements were approved by the trustees on ...21/05/2026....

.............................. Mrs T A Elder Chair of Trustees

ONE-EIGHTY LIMITED

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2025

Notes
Cash flows from operating activities
Cash generated from operations
24
Investing activities
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
880		 £
131,084
880
-
131,964
140,346
272,310		 2024
£
930		 £
28,572
930
-
29,502
110,844
140,346

ONE-EIGHTY LIMITED

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

1 Accounting policies

Charity information

One-Eighty Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 20, Kings Meadow, Ferry Hinksey Road, Oxford, OX2 0DP.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties related to events or conditions which cast significant doubt on the charity's ability to continue as a going concern. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income from interventions under service contracts is deferred on receipt and recognised when the service is provided.

Grants subject to performance or time related conditions are deferred on receipt, and recognised when conditions have been met.

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The trustees consider that there are no significant accounting judgements or estimates to report in this period.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
40,614
36,509
Grants
44,086
45,854
84,700
82,363
Income from charitable activities
Interventions and student placements
Services provided under contract		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
77,123
26,827
-
26,827
89,940
80,816
-
80,816
167,063
107,643
-
107,643
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
736,197
620,979

4 Income from charitable activities

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

5 Income from other trading activities

Fundraising events
6
Income from investments
Interest receivable
7
Grant funded interventions
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Grant funded
interventions
75,164
249,842
8
Expenditure on raising funds
Fundraising and publicity
Fundraising and publicity
Staff costs		 Unrestricted Unrestricted
funds
funds
2025
2024
£
£
-
2,755
Unrestricted Unrestricted
funds
funds
2025
2024
£
£
880
930
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
325,006
206,770
28,505
235,275
Unrestricted Unrestricted
funds
funds
2025
2024
£
£
28,544
15,817
7,071
29,647
35,615
45,464

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

9 Expenditure on charitable activities

Interventions Interventions
and student and student
placements placements
2025 2024
£ £
Direct costs
Staff costs 929,429 668,762
Staff training and welfare 33,404 16,968
Premises costs 33,585 35,694
Motor and travel 31,017 24,305
Office costs 58,381 32,034
Marketing 4,819 1,539
1,090,635 779,302
Share of support and governance costs (see note 10)
Governance 16,275 5,499
1,106,910 784,801
Analysis by fund
Unrestricted funds 835,660 784,801
Restricted funds 271,250 -
1,106,910 784,801
10 Support costs allocated to activities
2025 2024
£ £
Governance costs 16,275 5,499
Analysed between:
Interventions and student placements 16,275 5,499
2025 2024
Governance costs comprise: £ £
Audit fees 9,600 -
Independent examination fees - 696
Legal and professional 1,171 1,233
Insurance 5,504 3,570
16,275 5,499

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

11 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the Audit/Independent Examination of the charity's financial statements 8,000 696
- for other financial services - 534

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, nor had any expenses reimbursed.

13 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
32 27
Employment costs 2025 2024
£ £
Wages and salaries 841,559 643,919
Social security costs 77,620 41,123
Other pension costs 17,321 13,367
936,500 698,409

Redundancy and termination payments totalling £4,501 were made in the reporting period, of which £2,044 was PILON, and £2,457 was termination payments.

The number of employees whose annual remuneration was more than £60,000 is as follows:

is as follows:
2025 2024
Number Number
£60,001 to £70,000 1 1
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 175,627 109,217

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

13 Employees

(Continued)

The key management personnel of the charity comprise the Trustees and the senior management team. The trustees received no remuneration for their services. The senior management team usually consists of the Chief Executive Officer, the Director of Operations, the Director of Services and the Director of Development and Fundraising, however two members of the team were on maternity leave in the prior year and did not take a key management role in that period.

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
17
Other creditors
Accruals
Deferred income
Other deferred income		 2025
2024
£
£
80,800
80,743
4,725
4,725
14,388
27,692
99,913
113,160
Restated
2025
2024
£
£
21,761
14,134
32,728
12,864
8,609
8,713
14,799
10,090
77,897
45,801
Restated
2025
2024
£
£
32,728
12,864		 2024
£
80,743
4,725
27,692
113,160

16 Creditors: amounts falling due within one year

17 Deferred income

Deferred income in the financial statements relates to contract income where services have not yet been carried out, and grant income where performance conditions exist and are unfulfilled at year end.

Deferred income is included in the financial statements as follows:

2025 2024
£ £
Deferred income is included within:
Current liabilities 32,728 12,864

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

17
Deferred income
Movements in the year:
Deferred income at 1 September 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 August 2025
18
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 Restated
2025
2024
£
£
12,864
79,901
(12,561)
(79,901)
32,425
12,864
32,728
12,864
2025
2024
£
£
17,321
13,367

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. Creditors due within one year includes £3,837 (2024: £3,022) in respect of this scheme.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 Incoming Resources Transfers At 31 August Transfers At 31 August
September resources expended 2025
2024
£ £ £ £ £
Interventions 6,400 28,800 (21,742) - 13,458
School Partnerships 11,740 190,125 (150,135) - 51,730
Make Me Smile 7,865 5,000 (11,227) - 1,638
Kick Start 2,500 43,280 (23,827) - 21,953
Summer Projects - 25,000 (39,636) 14,636 -
Children in Need - 40,000 (24,683) - 15,317
28,505 332,205 (271,250) 14,636 104,096

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

19 Restricted funds (Continued)
Previous year: At 1 Incoming Resources Transfers At 31 August
September resources expended 2024
2023
£ £ £ £ £
Interventions - 6,400 - - 6,400
School Partnerships - 11,740 - - 11,740
Make Me Smile - 7,865 - - 7,865
Kick Start - 2,500 - - 2,500
- 28,505 - - 28,505

Make Me Smile

Make Me Smile is a peer-to-peer mentoring mental health awareness project which offers a space for young people to develop a basic understanding of mental health and learn strategies to manage their worries. We receive funding for this project, which is released as work is carried out.

Summer Project

The Summer Project supports young people over the summer holidays and is specifically aimed at those who have made an improvement over the last academic year, but may be at risk of losing momentum in their success while they are not attending school during this period. We receive funding for this project which is held in a restricted account and released as work is carried out. We also have schools that may purchase places on the Summer Project.

Kick Start

Kick Start is a 7-week group work progamme aimed at supporting Primary School aged young people to prepare for a productive and focused day at school. We receive funding for this project which is released as work is carried out.

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources Transfers At 31 August
September resources expended 2025
2024
£ £ £ £ £
Interventions 20,000 - (18,655) - 1,345
Make Me Smile - 2,369 - - 2,369
Kick Start - 1,750 - - 1,750
Summer Project - 38,630 - (30,630) 8,000
School partnerships - 57,740 (57,740) - -
General funds 159,200 796,452 (794,880) 15,994 176,766
179,200 896,941 (871,275) (14,636) 190,230

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

20 Unrestricted funds (Continued)
Previous year: At 1 Incoming Resources Transfers At 31 August
September resources expended 2024
2023
£ £ £ £ £
Interventions - 20,000 - - 20,000
General funds 70,388 919,077 (830,265) - 159,200
70,388 939,077 (830,265) - 179,200
21 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 August 2025:
Current assets/(liabilities) 190,230 104,096 294,326
190,230 104,096 294,326
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 August 2024:
Current assets/(liabilities) 179,200 28,505 207,705
179,200 28,505 207,705

22 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
13,612
-
13,612		 2024
£
20,018
13,612
33,630

Amounts recognised as an expense during the period in respect of operating lease arrangements are £14,911 (2024: £19,935).

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

23 Related party transactions

Related parties made donations of £13,099 in the year (2024: £180)

24
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
Decrease/(increase) in debtors
Increase in creditors
Increase/(decrease) in deferred income
Cash generated from operations		 2025
£
86,621
(880)
13,247
12,232
19,864
131,084		 2024
£
137,317
(930)
(57,804)
17,026
(67,037)
28,572

25 Analysis of changes in net funds

The charity had no material debt during the year.

26 Prior period adjustment

Upon review it was noted that conditions had not been met for the deferral of income in the prior year so this was adjusted, with the impact below. In addition a further presentational adjustment was made to the face of the SOFA to split out grand funded interventions.

Changes to the balance sheet

At 31 August 2024
As previously
reported
Adjustment
As
£
£
Creditors due within one year
Deferred income
(61,369)
48,505
Capital funds
Income funds
Restricted funds
-
28,505
Unrestricted funds
159,200
20,000
Total equity
159,200
48,505		 restated
£
(12,864)
28,505
179,200
207,705

ONE-EIGHTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

26 Prior period adjustment

At 31 August 2024 At 31 August 2024
As previously Adjustment As restated
reported
£ £ £
Changes to the profit and loss account
Period ended 31 August 2024
As previously Adjustment As restated
reported
£ £ £
Donations and legacies 87,643 20,000 107,643
Charitable activities 827,749 (206,770) 620,979
Grant funded interventions - 235,275 235,275
Net movement in funds 88,812 48,505 137,317