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← Refocus Project Ltd

2025-03-31-accounts

REFOCUS PROJECT LTD

TRUSTEES’ ANNUAL REPORT

For the year ended 31 March 2025

Charity Number: 1150411 Company Number: 08091241

1. Reference and Administrative Details

Registered name: Refocus Project Ltd Registered office: England & Wales Legal status: Company Limited by Guarantee and Registered Charity

Trustees / Directors during the year:

Accountants: Mattison & Co, Chislehurst, Kent

2. Chair’s Statement

The period 2024–2025 has been one of recovery, growth, and renewed strategic focus for Refocus Project Ltd. Following a challenging prior year, the organisation has strengthened its delivery, partnerships, and financial position while remaining rooted in its core purpose: early intervention, crime prevention, and second chances.

The trustees are proud of the way Refocus has prioritised quality, safeguarding, and relationship-based work — particularly with children, young people, families, and justiceexperienced individuals who are often excluded from traditional services.

We thank our staff, volunteers, partners, and funders for their continued trust and commitment.

3. Structure, Governance and Management

Refocus Project Ltd is governed by a Board of Trustees responsible for strategic direction, governance, and financial oversight.

Trustees are responsible for:

1

Day-to-day management is delegated to the senior leadership team, with clear lines of accountability to the Board.

4. Objectives and Public Benefit

Refocus Project Ltd exists to prevent harm, reduce offending, and support positive life outcomes for individuals and families affected by crime, poverty, and inequality.

Public benefit is delivered through:

Trustees confirm that due regard has been given to the Charity Commission’s guidance on public benefit.

5. Review of Activities and Achievements

Impact Snapshot – 2024–2025

Early Intervention: Energise Families (Ages 6–14)

Early intervention changes trajectories

Energise Families marked a deliberate strategic shift for Refocus towards earlier prevention. By supporting children aged 6–14 and their parents, the charity is addressing emotional wellbeing before exclusion, exploitation, or criminalisation occurs, while also strengthening income sustainability.

During 2024–2025, Refocus delivered Energise Families as a partnership project supporting emotional wellbeing and low-income families. The programme enables early support before challenges escalate into exclusion, youth justice involvement, or crisis services.

Youth Wellbeing & Health Inequalities: Unity Hubs

2

Belonging drives change

100% of young people reported a sense of belonging through Unity Hubs, increasing from 0% at entry. This confirms that Refocus’ relationship-led model is effective with young people who do not engage with traditional services.

Refocus delivered mentoring and crime prevention as part of the NHS Integrated Care Board’s Unity Hubs programme, supporting young people aged 14–25 across North Kent.

Key outcomes included:

Prison Mentoring, Advocacy & Resettlement

Continuity prevents reoffending

Maintaining contact during custody and after release — including 25 written letters — reduced isolation at the highest-risk points for recall and reoffending.

The charity expanded prison-based delivery, supporting over 20 offenders through mentoring, wellbeing workshops, and advocacy.

This work included:

Work focused particularly on individuals serving first sentences and those at high risk of reoffending.

6. Financial Review

financial management

Unrestricted grant funding received part-way through the year was intentionally carried forward to ensure full-year delivery, staffing stability, and premises coverage, avoiding shortterm or reactive spending.

Financial performance for the year ended 31 March 2025:

Income increased significantly compared to the previous year, reflecting expanded partnership delivery and programme growth.

3

The trustees are satisfied that the charity is a going concern and that funds have been applied in line with charitable objectives.

7. Risk Management

Trustees regularly review organisational risks, including:

Mitigation measures include strong governance oversight, partnership working, robust safeguarding policies, and prudent financial planning.

Trust-based delivery

Refocus continues to be trusted by statutory partners and communities to work with individuals’ other services struggle to reach, including those affected by racial injustice, county lines, and first-time custody.

8. Plans for Future Periods

Refocus Project Ltd aims to:

9. Trustee Declaration

The trustees declare that they have approved this Trustees’ Annual Report and that it has been prepared in accordance with the Charities Act 2011 and applicable accounting standards.

Signed on behalf of the Board of Trustees

Name: _____ Role: Chair / Trustee Date: _______

4

Refocus Project Limited

Report and Accounts

31 March 2025

Mattison & Co Accountants 70 High Street Chislehurst Kent BR7 5AQ

5

Refocus Project Limited Registered number: 08091241 Directors' Report

Principal activities

The company's principal activity during the year continued to be behaviour management programmes in schools and delivering alternatives to exclusion projects for those vulnerable to gang culture and crime exploration. To include the mentoring and coaching of young offenders and adults.

Refocus Project is a Private company limited by guarantee without share capital and also has charity status under registration number 1150441

Directors

The following persons served as directors during the year:

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 23 December 2025 and signed on its behalf.

R. Shah Director

6

Refocus Project Limited Accountants' Report

Refocus Project Limited

You consider that the company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Mattison & Co Accountants

70 High Street Chislehurst Kent BR7 5AQ

23 December 2025

7

Refocus Project Limited Profit and Loss Account for the year ended 31 March 2025

Income
Cost of sales
Gross profit
Administrative expenses
Surplus / (Deficit)
Interest receivable
Surplus / (Deficit)		 2025
£
240,138
(9,931)
230,207
(149,965)
80,242
1,214
81,456		 2024
£
106,042
(27,500)
78,542
(105,121)
(26,579)
844
(25,735)

8

Refocus Project Limited Registered number: 08091241 Balance Sheet as at 31 March 2024

Charity number 1150441

Notes
Current assets
Debtors
3
Cash at bank and in hand
Creditors: amounts falling due
within one year
4
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds		 2025
£
11,240
89,929
101,169
(9,280)
91,889
91,889
91,889
91,889		 2024
£
875
21,162
22,037
(11,604)
10,433
10,433
10,433
10,433

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

R. Shah Director

Approved by the board on 23 December 2025

9

Refocus Project Limited Statement of Changes in Equity for the year ended 31 March 2025

At 1 April 2023
Surplus for the year
At 31 March 2024
At 1 April 2024
Surplus for the year
At 31 March 2025		 Profit
and loss
account
£
36,168
(25,735)
10,433
10,433
81,456
91,889		 Total
£
36,168
(25,735)
10,433
10,433
81,456
91,889

Refocus Project is a Private company limited by guarantee without share capital and also has charity status under registration number 1150441.

10

Refocus Project Limited Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2
Employees
Average number of persons employed by the company		 2025
Number
1		 2024
Number
1

11

Refocus Project Limited Notes to the Accounts

for the year ended 31 March 2025

3
Debtors
Other debtors
4
Creditors: amounts falling due within one year
Taxation and social security costs
Other creditors		 2025
£
11,240
2025
£
2,043
7,237
9,280		 2024
£
875
2024
£
-
11,604
11,604

5 Other information

Refocus Project Limited is a private company limited by guarantee and incorporated in England. Its registered office is: 70 High Street Chislehurst Kent BR7 5AQ

12

Refocus Project Limited Detailed profit and loss account for the year ended 31 March 2025

Sales
Cost of sales
Gross profit
Administrative expenses
Operating profit/(loss)
Interest receivable
Profit/(loss) before tax		 2025
£
240,138
(9,931)
230,207
(149,965)
80,242
1,214
81,456		 2024
£
106,042
(27,500)
78,542
(105,121)
(26,579)
844
(25,735)

13

Refocus Project Limited Detailed profit and loss account for the year ended 31 March 2025

Income
Grants received - Restricted funds
Gifts and donations
Schools and sessionals
Other operating income
Cost of sales
Charitable activities
Subcontractor costs
Donations - external projects
Administrative expenses
Employee costs:
Salaries and sessional
Wages and salaries
Training and development
Pensions
Travel
Premises costs:
Rent
General administrative expenses:
Postage, stationery and printing
Subscriptions
Bank charges
Insurance
Small general project equipment costs
Resources & equipment
Events and conferences
Trustee meetings
Sundry expenses
Legal and professional costs:
Accountancy and book-keeping fees
Advertising and PR
Marketing
Consultancy and other professional fees		 2025
£
107,338
19,615
2,500
110,685
240,138
9,931
-
-
9,931
8,189
49,000
-
3,286
2,836
63,311
72,528
72,528
2,523
1,259
60
433
-
640
2,294
706
-
7,915
1,800
-
2,651
1,760
6,211
149,965		 2024
£
85,140
10,211
3,742
6,949
106,042
-
20,000
7,500
27,500
17,138
40,000
2,072
1,200
7,699
68,109
24,667
24,667
185
208
60
520
376
2,419
1,003
2,054
553
7,378
900
1,180
2,407
480
4,967
105,121

14