2025-08-31-accounts - The Cascade Foundation

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THE CASCADE FOUNDATION

Financial statements for the year ended 31st August 2025

Charity number: 1154017

Charitable Incorporated Organisation Registered England and Wales

THE CASCADE FOUNDATION Contents of the financial statements for the period ended 31st August 2025

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Page	Page	Page
Administrative Details 1
Trustees Report 2	- 12
Independent Examiners Report 13		-	14
Income and Expenditure Account 15		-	16
Balance Sheet 17
Notes to the accounts 18		-	20

THE CASCADE FOUNDATION Administrative details for the period ended 31st August 2025

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Registered Charity number	1154017	1154017
Trustees and Management Committee	Ken Lewis OBE
	Richard Main MBE
	Susan Blackburn
	Victoria Blakeman
Administrative address	Ms J. Hewitt-Main OBE
	40 Kents Hill Road
	Benfleet
	Essex
	SS7 5PL
Bankers	HSBC Bank Plc
	33 Town Square
	Basildon
	Essex
	SS14	1BA
Independent Examiner	Mrs Dinah Markwell
	Retired Acc., Manager
	Willow House
	Eccles,
	Norwich
	Norfolk
	NR16 2JR

THE CASCADE FOUNDATION

The Trustees present their annual report for the period ended 31st August 2025

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Governing document

The organisation is operated under the rules of its constitution which was adopted 30th September 2013.

Recruitment and appointment of new Trustees

The Charity aims to ensure that its Trustees can bring a range of different skills to the board. We would look to recruit Trustees who have worked with offenders, ex-offenders, the long-term unemployed, NEETs and people who are at risk of crime due to their learning disabilities, which contributes towards the achievement of the Charity’s objective.

Induction and training of new Trustees

All new Trustees are provided with details of their responsibilities by the way of relevant charity commission leaflets. Further training is available to any Trustees who need it.

Organisational structure and management

The day-to-day running and management of the Charity is undertaken by the Trustees. They are responsible for identifying and appointing staff members, to whom some aspects of the charitable work is delegated.

Risk management

The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable insurance against fraud and error.

Objectives and activities

Objective for this year: The charity aims to help as many people as possible via telephone or email. This includes individuals, groups, TV producers, colleges, and universities. The goal is to raise awareness of The Cascade Foundation, its results, and research while working with prisoners and individuals who have come through The Cascade hub, whom may need references or accommodation.

Looking back over our emails and Zoom meetings whom The Cascade as engage with:

CSJ - Ben Robinson, How fix Broken Britain Russell Webster - Getting Prison Education

Jamie Olivers team

Russell Webster - First Probation Hub

Russell Webster - Growing old and dying inside – one in six prisoners age 50+ Prison education and accredited: Programme statistics 2022 to 2024. Prison isn’t working for women: 18.4% with send

Bravo solution: DWP Employment

Russell Webster - Peer Mentoring in prison

Kate Hemingway - Senior producer & video journalist - Good Morning Britain

The Centre for Social Justice CSJ - Call for evidence - Lost Boys

Howard League - Death Toll in prisons - 10% in 2024

Georgia Marriott-Smith Liverpool John Moores University - r esearch on neurodiversity Shannon Trust campaign - 70% of people struggling to read Prison is keeping children locked up in the cells

Danielle Bryce - “ Unseen” a documentary on neurodiversity!

Collaborations and Engagements:

This year, we were approached by a wide range of professionals—including specialists, teachers, TV producers, and educational centres—who were interested in working with us.

At the beginning of the year, CSJ Ben Robinson: A United Nation, How to fix Broken Britain 300 grassroots organisations for across the country. Since Two Nations report, was released, 400,000 more people have become economically inactive new tolerating 9,4670 prisoners have been added to an over whelmed prison system and tragically, we have lost 4,907 more people to addiction.
Russell Webster - getting prison education right: A To-Point plan for prison education prisoners need to: Access to digital technology and the internet support for teachers and investment in education departments. Broadening the offer and meeting diverse needs. Taking a longer-term view, Jon Collins of Prisoners Education Trust, these recommendations would make a difference, providing a route to put prison eduction on the road to recovery.
Working with Jame Olivers Team about the T.V. programs. Looking at our formula, I felt that they was really interest in multi-sensory and mentoring training.
Russell Webster - The New adult first probation hub should be implemented across UK. Academies at Sheffield Hallam Uni and Middlesex Uni finding that YZA Hub reduced pressure on probation staff.
Natasha Porter CEO & Founder of Unlocked Graduates - posted on what we can learn from Swedish prisons: A rehabilitative custodial system that is the envy of the world, but which is underpinned by fundamental principles which seemed almost impossible to apply to a country as diversity is ours. like us, their prisons are full, with the population prediction to triple in the next 10 years. Like us there is a huge project underway to expand insistent existing Prison and building new ones like us there is a strong public support for a tougher approached crime, driven by the perception that immigration is largely to blame for an increase in the crime rate bracket specially gang specifically gang gun and terrorist offences.
A culture of a ‘better out’ firstly there is a clear vision focused on the concept of ‘better out’ this philosophically under pins everything it provides framework for decisions to be made for culture to be set into relentlessly focus on addressing what they call criminal identification. Rather than doing that by looking at trauma or engaged in deep therapy

they use more CBT and applies social learning theory in practice. This looks like programs and education for prisoners programs to teach new habits and behaviours when responding into familia problems with a strong narratively that if you keep acting like you have always acted, you will only end up back in Prison again. So Natalie says it is not the Prison the Building it is about what happens inside them and, of course the staff that work there.

Minister of Justice: Education, Skills, and work peer mentoring in men’s prisons: by Eva Taylor and Dan Jones, Ministry of justice and analytical series 2024

Numerous prisons, charities, and prison education providers live appearing schemes relating to education, skills, and work in (ESW.) However, practical is inconsistent and there is limited evidence about which delivery models are most successful. The findings from this study will be used by the HMPPS Prison education service team to inform ESWP mentoring policy development.

The key findings are based on 48 interviews with Mentees, mentors, and ESW staff members across five prisons in England in April and May 2023.

There is is ‘no-one-size’ fits all approach to pay mentioning in ESW, allow an individual sites to tailor their provision to the learners at their site.
Mentor have previous experience as a mentee or mentor in other custodial and noncustodial settings
Approachable Mentor is have to facilitate recruitment and efficiently running of schemes.
Privileges and low risk status enable greater access to the Prison site and recognise of the hard work of mentors.
Some of the barriers to effectively practice identify by participates in this study included regime and restricted movement preventing access to mentoring
Ltd awareness from operation staff about the purpose of pain mentoring.
Lack of approaching space on wings to provide support
Recruitment issues raising from stigma and lack of awareness.
A lack of pipeline for new mentors which made some schemes and unsustainable.

Benefits included improve staff, prisoner relationships and the development of soft skills such as communications and learning new skills.

Drawbacks identified by by participants include:

Mentor having to deliver mentoring during association and losing their downtime became demoralised by the lack of engagement, and previous poor experience of mentoring being off-putting for future participants in schemes.

Conclusion

To summarise, participants in this study identified the following characteristics has been important for the startup on the operation of Peer Mentor schemes in men’s prisons.

Staff buying in an involvement: This includes staff and operation staff to ensure schemes are logically visible and have the necessary support structures in place.

Physical resources: The appropriate space: and materials were identified as important from the day-to-day operations of Peter mentoring schemes.

Accredited training: was identified as in enabling all payment Mentor to have the same skills development opportunities. Training was emphasise by mentors, as it enables them to use their qualifications on release.

Flexible in the delivering: of payment participates raised at the abilities to flexibility delivering peer mentoring was important, including the location and format of Prison mentoring activities. This was sought to help when building relationships between mentors and men tease New. Paragraph this highlights the importance of joined up work across different departments within a prison system to allow pre-mentoring to function efficiently. Sent from my iPhone

THE CASCADE FOUNDATION

The Trustees present their annual report for the period ended 31st August 2025

______________ Activities:

Our charity has been incredibly active and impactful! over this last year.

1. Overview of Activities of Richard Main MBE

Governorship at SEN School in Kettering: Has also been appointed as a governor, where he has been observing teachers, introducing new engagement strategies, and promoting a holistic approach to child development.
Member Board of Trustees Student Union, University of South Wales: Has been appointed as a Trustee.
Barrister Rowchester Chambers: - founded in 1977 located in central Birmingham and cover cases nationwide.

2. Impact and Outcomes

Barrister Richard Main MBE Q&A to King John School Benfleet: From classroom to courtroom. Their Year 9 Scholars, PRIDE and Sixth Former students were inspired during a Q&A session, he shared his journey into law and politics. A parent sent a email to the school management to sharing with him - one of the girls in PRIDE has applied to become a school ambassador!

Subject: Query regarding research involvement - PhD Student at Liverpool John Moores University for project ref: 24/PHI/009: This project contributes to the University’s role in conducting research/evaluation, and teaching research methods. My name is Georgia Marriott-Smith and I am a PhD student at Liverpool John Moores University. I am currently conducting my PhD research, titled: Doing Time during Pandemic Times: An investigation of experiential time and related impacts of COVID-19 restricted measures on people who lived in prison during the pandemic.

I am looking to interview individuals aged 18 and over who have experience of living in an English prison during the Covid-19 restrictive measures. Individuals need to have served at least a 12-month sentence, so they are able to reflect on the restrictive measures fully. Individuals should be living in the community, but can participate if they are currently under probation supervision (excluding NPS North east, East Midlands and London). I have received NRC ethical approval for this research (Ref: 2024-132).

Participation would include individuals being interviewed (either virtually or in person) regarding how they experienced time during this period and the broader impacts of the restrictive measures. Time is the focus of the research, but if this topic will cause distress, participants are not advised to participate, participant wellbeing is the ultimate priority. To help her in this research we signed post to all different organisations and also produce a

TikTok video to share this information, due to the fact many of my audience are exoffenders. She did have a few participants for her researcher.

3. Financial Overview

Volunteer Contributions: All activities during this period were conducted on a volunteer basis.

5. Challenges and Future Plans

Support for Learners: Our CEO has been providing ongoing support to learners like Ronald, Ian Curry and many others who faced challenges after the closure of Cascade within Doncaster, and her new audience on TickTock.

Reason for Closure: The Trustees have taken the difficult decision to close The Cascade Foundation at the end of the 2024–2025 financial year. Our founder, CEO, and Chair, Jacqueline Hewitt-Main OBE, has been unable to return to work following four years of severe illness after Covid pneumonia. As her leadership and specialist expertise were central to the charity’s operations, and with no new income streams available, the organisation can no longer continue its work sustainably.

Despite her illness, she has continued to support individuals informally, but the charity has been unable to deliver its full programmes or secure the funding required to operate. The final outstanding debt of £4,000 relating to previous commissioned work has been formally waived, allowing the charity to close without liabilities.

The Trustees recognise the significant legacy of The Cascade Foundation and close with gratitude for all who contributed to its mission.

THE CASCADE FOUNDATION

The Trustees present their annual report for the period ended 31st August 2025

______________ Achievements:

Our CEO has made significant strides in addressing neurodiversity within the prison system.

Here are two key achievements based on her description:

Founder & CEO of Unlocked Graduates, Natasha Porter CEO & Founder of - posted on what we can learn from Swedish prisons:
Additional Analysis: How The Cascade Foundation’s Mentoring Model Exceeded ESW Standards
During my first visit to the Swedish prison system over twenty-two years ago— specifically Gothenburg Prison—I witnessed a model of rehabilitation that was far more advanced than anything we were offering in the UK at the time. The emphasis on education was remarkable: fully equipped classrooms, computer systems linked directly to external colleges, and a clear expectation that learning was central to rehabilitation. However, I also identified a significant gap. Individuals with learning difficulties, ADHD, or other neurodivergent needs struggled to navigate the interview processes required to access these courses. As a result, many of them ended up in full-time paid work roles within the prison, such as the laundry. While the concept of paid employment was excellent, the lack of tailored educational pathways meant that once released, these individuals often reoffended simply to regain the stability and income they had inside.

When I was told that only 6% of the prison population had learning difficulties, my own assessments showed the figure was closer to 60%. This discrepancy highlighted a systemic blind spot. Yet despite this, the overall environment was impressive: curtains on the windows, clean and homely living spaces, and a strong focus on personal presentation, hygiene, and self-respect. These were the same principles I later embedded in English prisons—encouraging men to shave daily, wear clean clothes, maintain tidy cells, and take pride in themselves.

For this reason, I was disappointed to read Natasha’s recent reflections suggesting that Sweden is now facing the same overcrowding and systemic pressures as the UK. If this is the case, it represents a significant decline from the progressive, humane, and forward-thinking system I encountered. The Swedish model I saw demonstrated that proper wages, structured work, and strong links with employers on the outside could transform lives. This is precisely what I believe British prisons should be doing: building real employment pathways before release, strengthening family responsibility, and ensuring that individuals leave custody with a job, a purpose, and a clear understanding of workplace expectations.

Additional Analysis: How The Cascade Foundation’s Mentoring Model Exceeded ESW Standards

In reviewing the Ministry of Justice’s 2024 report on Education, Skills and Work (ESW) peer mentoring in men’s prisons, it is clear that while many prisons and providers are attempting to deliver mentoring schemes, the overall picture remains inconsistent and limited in depth. The report highlights issues such as restricted movement, lack of staff awareness, insufficient training, and the absence of a sustainable pipeline of new mentors. These challenges stand in stark contrast to the outcomes achieved through The Cascade Foundation’s dyslexia-informed mentoring programme, as documented in Dyslexic Behind Bars.

Our model was built on a fundamentally different philosophy: you cannot expect a prisoner to mentor others until you have first equipped them with the skills, self-understanding, and confidence to mentor themselves. This foundational principle shaped every aspect of our methodology.

Key Strengths of The Cascade Foundation Model

A Structured Development Pathway

Unlike the ESW schemes described in the 2024 report, Cascade created a clear, progressive pathway:

• Mentee → Mentor → Learning Coach → Teacher Ten men ultimately progressed into teaching roles — a level of advancement not reflected in the ESW findings.

Comprehensive Training Before Mentoring

Cascade mentors were not simply selected; they were prepared. Training covered:

• Understanding their own learning differences

Nutrition and wellbeing
Self-presentation and personal responsibility
Neuro-Linguistic Programming (NLP)
Multiple Intelligences theory
Communication and relationship-building
Family and community engagement

This holistic approach ensured that mentors were emotionally, cognitively, and socially ready to support others — something notably absent from the ESW schemes, where mentors often lacked structured preparation.

Courses Tailored to Neurodivergent Learners

Our programme recognised that many prisoners had undiagnosed or unsupported learning difficulties. Training was therefore designed to:

Build confidence
Strengthen self-awareness
Develop practical life skills
Address barriers to learning
Prepare individuals for employment and community reintegration

This contrasts sharply with the ESW report, which identifies stigma, lack of awareness, and limited access to appropriate spaces as barriers to effective mentoring.

4. Sustainability Through Skill-Building

The ESW study notes a “lack of pipeline” for new mentors, making schemes unsustainable. Cascade’s model created its own pipeline by developing each participant’s skills to the next level. This ensured continuity, growth, and long-term impact.

5. Real-World Application and Reintegration

Cascade’s training was not confined to the prison walls. It prepared individuals for:

Employment
Family responsibilities
Community relationships
Continued learning

This outward-facing approach is missing from the ESW schemes, which focus primarily on internal prison operations.

Conclusion: Why Cascade’s Model Goes Further

The Ministry of Justice report concludes that staff buy-in, physical resources, accredited training, and flexible delivery are essential for effective peer mentoring. While these are valid observations, they represent only the starting point.

The Cascade Foundation demonstrated that true rehabilitation requires deep personal development, structured progression, and training that addresses the whole person — not just their role within a scheme.

Our methodology shows that when prisoners are given the right tools, understanding, and support, they do not simply become mentors; they become leaders, teachers, and contributors to their communities. This level of transformation is not reflected in the ESW findings, and it highlights the need for more ambitious, neurodiversity-informed approaches within the UK prison system.

Long-Term Impact: Two Decades of Dyslexia-Informed Mentoring

As we conclude this report, it is important to recognise that The Cascade Foundation’s dyslexia-informed mentoring programme has now been operating for over twenty years. This longevity has allowed us to witness not only immediate changes in confidence and learning, but the long-term life outcomes of the men who took part. Many of the individuals we supported have not returned to custody, have built stable careers, and have re-established meaningful relationships with their families and communities. Their journeys

demonstrate the lasting value of a mentoring model that begins with self-understanding and builds towards independence, responsibility, and contribution.

One example illustrates this impact with particular clarity. Earlier this year, on my birthday, I received a message from a former participant whom I first met two decades ago. He was six foot six, deeply ashamed of his past, and convinced he had no future. I told him the first thing I wanted to see was his head held high. Twenty years later, he remembered that moment word for word. He went on to rebuild his life: completing university, securing employment, meeting his partner, marrying, and becoming a father to two beautiful children. His story is not an exception — it is one of many.

These lived outcomes will form part of our forthcoming publication documenting the development of the men who engaged with our programme over the past twenty years. Their progress stands as evidence that when prisoners are given the right tools, understanding, and support, they do not simply avoid reoffending — they thrive, contribute, and build lives they once believed were impossible.

THE CASCADE FOUNDATION

The Trustees present their annual report for the period ended 31st August 2025

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Publicity, Media Exposure & Public Engagement Overview

During the reporting period, significant public engagement occurred through digital platforms, professional networks, and national organisations. Although the Cascade Foundation formally closed, Jacqueline Hewitt-Main OBE continued to receive substantial public attention for her pioneering work in neurodiversity, prison education, and trauma-informed mentoring. This exposure directly contributed to raising awareness of learning difficulties, workplace discrimination, and the need for accessible support systems.

1. Social Media Reach & Public Engagement

In April 2025, our CEO’s work gained renewed visibility on TikTok, where individuals experiencing neurodiversity-related challenges began reaching out for guidance. One such individual (“Cookie”), a National Health Service employee in Scotland, initiated contact after following Jacqueline’s videos on neurodiversity and rehabilitation.

Through ongoing conversations, Cookie shared her personal experiences of:

Workplace discrimination
Lack of reasonable adjustments
Barriers within NHS systems
Difficulties accessing support at university
The emotional impact of masking and long-term misunderstanding

Her content and guidance provided emotional support, validation, and practical direction. This interaction reflects the continued public trust in her expertise and the ongoing relevance of Cascade’s legacy.

2. National Health Service (Scotland) Engagement

Cookie’s discussions about our CEO work led to formal interest from the NHS Diversity & Wellbeing Employment Network in Scotland. Senior staff reviewed our website, learned about her national and international work, and invited her to speak at an internal professional development event.

This resulted in:

A one-hour online session attended by over 55 NHS staff
A live Q&A facilitated by the network’s chair
Immediate recognition of systemic gaps in neurodiversity support
Commitments from NHS staff to review internal processes and forms
Increased awareness of the lived experience of dyslexia and learning difficulties

The session generated significant internal discussion and was described as “powerful”, “eye-opening”, and “transformative” by attendees.

3. Media Legacy & Public Recognition

Our CEO previous media exposure continued to influence public perception and engagement. This includes:

ITV’s Surprise Surprise (2015), where Jacqueline publicly called for “mothers” and community mentors to support vulnerable young people

• National and international coverage of her work in prison reform

Ongoing visibility through online platforms and community networks

These past media appearances continue to attract individuals seeking guidance, mentorship, and understanding.

4. Impact on Individuals & Systems

The publicity generated through TikTok and NHS Scotland led to:

Increased awareness of neurodiversity in the workplace
Senior NHS leaders acknowledging systemic failures
Staff members recognising the need for improved training
A renewed conversation about accessible communication and support
Individuals feeling empowered to advocate for themselves

One senior NHS manager disclosed that his own daughter had recently been diagnosed with dyslexia and stated that our CEO insights were helping him understand her needs more clearly.

5. Personal Impact & Organisational Reflection

While the exposure was positive, the process highlighted the emotional and physical toll placed on our CEO as an individual with significant health challenges. Conflicting instructions, inaccessible materials, and pressure to limit her authentic voice contributed to a decline in wellbeing.

This experience informed the decision to formally close the Cascade Foundation, recognising that the traditional model of public speaking and consultancy was no longer sustainable.

However, the public response demonstrated that:

The need for our CEO expertise remains high
There is a growing national conversation about neurodiversity
Digital platforms provide a powerful route for awareness
A new, remote, community-based model may be more sustainable in future

6. Summary of Public Benefit

Despite the charity’s closure, Jacqueline’s work continued to deliver public benefit through:

Raising awareness of neurodiversity and learning difficulties
Supporting individuals facing discrimination
Influencing NHS staff and systems
Providing emotional support and guidance
Highlighting gaps in national provision
Inspiring conversations about inclusive practice

Her media legacy and digital presence continue to shape public understanding and professional practice.

Even though the CEO hasn’t physically been to Doncaster in years, the reach of our work has only grown.

THE CASCADE FOUNDATION

The Trustees present their annual report for the period ended 31st August 2025

______________ Financial Review

Financial and Operational Review - Reporting Period: 2024–2025

CEO Health and Leadership Transition

Since December 2021, our CEO has been living with the severe long-term effects of Covid pneumonia. Following hospitalization, rehabilitation, and an extensive community care plan supported by social services and the Long Covid Service, she has been diagnosed with a number of chronic conditions, including:

Long Covid
Fibromyalgia
Widespread Osteoarthritis
Sjögren’s Syndrome
Postural Orthostatic Tachycardia Syndrome (POTS)
Sleep Apnoea

Due to mobility challenges and unstable blood pressure, the CEO is now housebound and relies on a crutch, walker, or wheelchair. Despite this, she continues to lead voluntarily from home with the support of two care companions who assist her on brief weekly outings.

Support and Continuity

Despite these challenges, The Cascade Foundation has remained active and available:

• Website and email services continue uninterrupted, offering referrals and advice to colleges, universities, schools, and individuals with neurodiverse needs.

• We remain a valuable knowledge base for ongoing research and requests from academics, educators, and charities.

Financial Closure Update: HSBC Supports the Winding Down of The Cascade Foundation

As part of the formal process of closing The Cascade Foundation, the charity undertook a full review of its financial position and remaining obligations. The Foundation had maintained a long-standing banking relationship with HSBC, who held the charity’s dedicated account throughout its operational years.

Due to the charity’s declining activity in recent years—largely a result of the founder’s significant health challenges and the eventual cessation of frontline services—the account had not processed any transactions for an extended period. During the closure review, it became clear that the account held an outstanding balance of approximately £4,000, accumulated through unavoidable banking fees and charges during the period of inactivity.

When HSBC conducted their own assessment, they recognised that:

The charity had not been trading or generating income
The outstanding amount had arisen during a period of genuine operational difficulty
The organisation was in the process of responsibly winding down
The founder had personally carried the financial and emotional weight of the charity for over two decades

In light of these circumstances, HSBC made the decision to write off the full outstanding balance, enabling the charity to close its account without further burden.

This gesture allowed The Cascade Foundation to complete its closure with dignity and without placing additional financial strain on its founder. It also reflected the bank’s acknowledgement of the charity’s long history of public benefit, its national impact, and the challenges faced during its final years.

The Foundation expresses its appreciation for HSBC’s understanding and support during this final administrative stage. Their decision ensured that the charity could conclude its affairs cleanly, transparently, and in accordance with Charity Commission requirements.

Although The Cascade Foundation has now formally closed, its legacy continues through the lives it changed, the national conversations it influenced, and the ongoing public engagement surrounding neurodiversity, trauma, and rehabilitation.

A Final Note from the CEO

Reason for Closure

The Trustees have taken the difficult decision to close The Cascade Foundation at the end of the 2024–2025 financial year. Our founder, CEO, and Chair, Jacqueline Hewitt-Main

OBE, has been unable to return to work following four years of severe illness after Covid pneumonia. As her leadership and specialist expertise were central to the charity’s operations, and with no new income streams available, the organisation can no longer continue its work sustainably.

The Trustees recognise the significant legacy of The Cascade Foundation and close with gratitude for all who contributed to its mission.

THE CASCADE FOUNDATION

The Trustees present their annual report for the period ended 31st August 2025

______________

Statement of trustees’ responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs for the Charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP; where applicable
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
prepare the financial statement on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping proper accounting records which 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 Charities’ Act 2011.

They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees declare that they have approved the above report.

Signed on behalf of the Trustees

Signed: Date: 2 April 2026

Name and position: Chairperson

Independent examiners report to the Trustees of THE CASCADE FOUNDATION for the period ended 31st August 2025

I report on the accounts of the Charity for the year ended 31st August 2024 which are set out on pages / to /.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities’ Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations for you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

1 Which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with accounting requirements of the 2011 Act have not been met: or

Independent examiners report to the Trustees of THE CASCADE FOUNDATION for the period ended 31st August 2023

______________

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs D.A. Markwell Retired Accounts Manager Willow House Eccles, Norwich Norfolk NR16 2JR

Date: 2 April 2026

THE CASCADE FOUNDATION Income and expenditure account for the period ended 31st August 2025

______________

	Unrestricted funds Restricted funds Total 2024 Total 2023
	£ £ £ £

Income
Contracts & commissioning (Home Office)	0.00 0.00 0.00
Grants & donations	85.00 85.00 706.29
Fundraising	0.00 0.00 0.00
Total	85.00 85.00 706.29
Restricted funds
Total Income	85.00

Expenditure
Advertising and marketing	85.00 85.00 85.00
Bank charges	0.00 0.00 75.00
Depreciation	0.00 0.00 0.00
Equipment	0.00 0.00 0.00
Insurances	0.00 0.00 0.00
Printing and stationery	0.00 0.00 0.00
Rent and rates	0.00 0.00 0,00
Salaries	0.00 0.00 0.00
Staff, trustees and volunteers	0.00 0.00 0.00
Telephone, internet, ICT	0.00 0.00 0.00
Fundraising costs	0.00 0.00 0.00
Professional fees	0.00 0.00 0.00
Debtors (JHM)	0.00 0.00 0.00
Expenses	0.00 0.00 0.00

Total Expenditure				85.00
Net income (expenditure)
Funds brought forward at	1
September 2024		0.00		0.00
Prior year adjustment		0	0	0	0
Funds carried forward at 1		0.00		0.00
September 2024

THE CASCADE FOUNDATION Balance sheet for the period ended 31st August 2021

______________

	2021 2020
Notes	£ £

Fixed Assets 2	0 0

Current Assets
Debtors 3	0
Cash in bank & in hand	0
Total Current Assets	0


Liabilities
Creditors – amounts due more than one year 3	0 0


Net Current Assets
Creditors – amounts due more than one year	0 0
Net Assets	0 0

Funds of the company
Unrestricted Funds	0 0
Restricted Funds	0 0

Total funds	0

The financial statements on pages 13 and 14 were approved by the Trustees and signed on their behalf by:

Signed: Date: 2 April 2026

Name and position: Chairperson

THE CASCADE FOUNDATION Notes to the financial statements for the period ended 31st August 2025

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1 Accounting policies

1.1 Basis of preparation

These financial statements have been prepared under the historical cost basis and in accordance with the Charities Act 2011 and related regulations.

1.2 Incoming resources

These are included in the Income and Expenditure account. Incoming resources are recognised when:

the company becomes entitled to the resources
the directors are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliability

Where incoming resources have related expenditure (as with fund-raising or contract in the Income and Expenditure account

Grants and donations are only included in the Income and Expenditure account when the company has unconditional entitlement to the resources.

Contractual income is only included in the Income and Expenditure account once the related goods or performance related services have been delivered.

Investment income is included in the accounts when receivable.

1.3 Expenditure and liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the company to pay out resources.

1.4 Depreciation

Tangible assets are capitalised if they can be used for more than three years and cost at least £250. They are valued at cost, or, if gifted, at the value to the company on receipt.

The rates applicable are; Fixtures and fittings 25% Reducing balance

IT Equipment 33% on cost

1.5 Taxes

The Charity is exempt from corporation tax on its charitable activities. As at the date of these accounts the Charity is not VAT registered

THE CASCADE FOUNDATION Notes to the financial statements for the period ended 31st August 2025

______________

2 Tangible fixed assets

		Fixtures &	IT	IT
		Fittings	Equipment Total
		£	£	£
	Cost
	Additions	0	0	0
	At 31st August 2025	0	0	0
		_________
		0	0	0
	Depreciation
	At 1st September 2024
	Charge this period
	At 31st August 2025
	Net book value at 31st August 2023
3	Debtors and creditors
				2025
				£
	Trade debtors			0
				_
				0
	Creditors - due within	one year
	Trade creditors			0
				_

4 Trustees remuneration, benefits and expenses There were no trustees’ remuneration in the period of these accounts.

5	Staff costs	2025	2025
		£
	Salaries and wages	0
		______
	No employees received emoluments in excess of £60,000

THE CASCADE FOUNDATION Notes to the financial statements for the period ended 31st August 2024

______________

6 Grants and Donations
	Unrestricted Funds Restricted Funds Total
	£ £ £
Awards for All	0 0
South Yorkshire PCC	0 0
Moto	0 0
Rotary Club	0 0
Donations	85.00 0 85.00

Total Grants and Donations	85.00 0 85.00