Clty OF Escape Foundatlon Charlty No. 1155253 Cornpany No. 08604745 Trustees, Report and Unaudited Accounts 31 July 2025
City OF Escape Foundation Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 2to3 Summary Income and Expenditure Account Balance Sheet Statement of Cash flows Notes to the Accounts 9t014 Detailed Statement of Financial Activities 15 Page I
City OF Escape Foundation Trustees Annual Report The trustees. who are also directors of the charity for the purposes of the Companies Act 2C(16. present their report with the unaudited financial statements of thè charity for the year Ènded 31 July 2025. REFERENCE AND ADMINISTRATIVE DETAILS Company No. 08604745 Charlty No. 1155253 Reglstered Office 100 Crowther Road London SE25 5QR Dlrectors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Dirertors and Trustees ser¥ed during the year.. T. Dennis N. Johnson B.M. Murrain Accountants EBD Associates 5A Market Street East Ham London E6 2RH OBJECTIVES AND AcfiviTIES Page 2
City OF Escape Foundation Trustees Annual Report The City of Escape Foundation is continuing in its efforts to provide effettive mental health and support both within and across the community sector.is continuing in its pursuits of providing effective and supportive mental health within the community setting. There is still an ever-present surge in mental health across all sectors of the cornmunity that is continuing to increase at an alarming rate. The Foundation is continuing to seek ways through its dedicated proErams. to help alleviate this concern. The area of mental health tontinues to be of vital importante to the City of Escape Foundation as we firmly believe that it is vitallv important that individuals can seek support and advice given the lack of resources that have become available to them. Our own pool of volunteers comes with varying degrees of professionalism encompassing Mental Health, Teaching Engineering and Nursing. Thi5 allows individua15 5eekin8 help with a great depth of both knowledge and experience. We are of the firm belief that the demand for emotional and academic support within this arena will continue and the issuè of emotional and academic support will continue in presenting further challenges for communities. We have therefore seen it necessary to combine our efforts with similar organisations so that we can be an effective for not just within the immediate community but across all the community sectors. Community Outreach Work. Mental Health Support= This area of work remains the cornerstone of the Foundation. We have evidenced the impact the current socio-economic climate and the post pandemic issue5 have had on individuals and their families, which in turn has impacted the mental health of both children and adults. To negate some of these fears we have continued to implement our Mental Health Workshops which provides a forum for individuals to attain adequate support and advice where necessary. In addition. our dedicated counselling program allows individuals to tackle their issues. The food donation program remains a vital component of the foundaiion as lamilies continue to struggle economically and see this as a means of support. We understand this will continue to be the case as the ever-changing economic uncertainty. We have become mindful that this trend may well continue and we are therefore seeking ways to possibly expand in this area further due to the demand Children's Programlyoung People Mentoring.. The Foundation is of the firm belief that focusing on this area of work with children and young people is the building block for their future but provides them with the skS115 and tools in helping them to navigate life as they become older. There are now very limited resources available to them, particularly after school hours. We have found that this precipitates a vast array of issues from gan8 culture to crime. We can offer dedicated support to those individuals that can often be mi55ed in schools in the areas of academic support and social understanding. The programs can help them to gain greater insi8ht of self but equally focus on areas of academic concern so that they may feel confident when approaching school and respective examinations. Our Pastoral support can make a significant difference to thelr Ilves as well as provldin8 an effective forum for their voices to be heard. In 3ddition, we also work wlth parents and carers of these children and young people 50 that the work extends also to home to further emphasise their learning and development. Gan8/Knife Awarene55 Program: A challenge within and across communities. We have continued to see thi5 as an increasing cause for concern. We have discovered that this area has now become even more intricate and complex,. however, we are remaining determined to help in alleviating this on80ing and problematic issue. Our Street Pastors continue in their efforts in trying to reach out in this area from a Christian perspective and in some instances, it has been received positively. Our focus will continue to remain, particularly for those seeking to remove themselves from being affiliated to the gang and knife crime culture. We ate no beginning to see this formulating from a much earlier age. and we are therefore reviewing new Wa in which we can work and seeking closer affiliation with specific organisations specialising within this area of work.The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial Statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irre8ularitie5. Signed on behalf of the board PaWy)son
City OF Escape Foundation Independent Examiners Report Independent Examinerfs Report to the trustees of City OF Escape Foundation I report to the charity trustees on my examination of the financial statements of City OF Escape Foundation for the year ended 31 July 2025. Responsibilities and basis ol report As the charity's trustees of the company13nd also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20061'the 2006 Act. Having satlsfied myself that the financial Statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commi55ion under section 145151 Ibl of the 2011 Act. Independent emaminer's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in accordance with section 386 of the 2Crf]6 Act,. or the financial statements do not accord with those records- or the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination,. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicèble to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. EBD Associa 5A Market Street East Ham London E6 2RH 31 October 2025 Page 4
City OF Escape Foundation Statement of Financial Activitles for the year ended 31 July 2025 Unrestrirted funds Total funds Total funds 2025 2025 2024 Notes In¢¢me and endowments from: Donations and legacies Charitable activities 104.116 51,701 104.116 51,701 101,362 Totsl 155.817 155.817 101,362 Expenditure on: Charitable activities 109,981 109.981 95,028 Total 109,981 109,981 95,028 Net gains on investments Net income 45,836 45,836 6,334 Transfers between funds Net Income before other Balnslllosses) 45,836 45,836 6,334 Other galns and1055es Net movement In funds 4S,836 45,836 6,334 Reconclllatlon of funds: Total funds brought forward 9,405 9,405 3,071 Totsl funds Carrled forward 55,241 55,241 9,405 Page 5
City OF Escape Foundation Summary Income and Expend5ture Account for the year ended 31 July 2025 2025 2024 Income 155,817 101,362 Gross 5ncome for the year Experiditure 155.817 101.362 109,981 95,028 Total expenditure lor the year Net income before tax for the year 109.981 95,028 45,836 6,334 Net Income lor the year 45.836 6.334 Page 6
City OF Escape Foundation Balance Sheet at 31 July 2025 Company No. 08604745 Notes 2025 2024 Fixed assets Tangible assets 3,450 3.450 4,207 4,207 Current assets Cash at bank and in hand 53,791 53,791 53,791 8,473 8,473 8,473 Net current assets Totsl assets less ¢urrent Ilabllltles 57,241 12.0001 12,680 13.2751 Creditors: Amounts falling due after more than one year Net assets excluding penslon asset or Ilabllity 55,241 9,405 Total net assets 55.241 9,405 The funds of the charlty Restrlcted funds Unrestrl¢ted funds General funds io io 55,241 9,405 55,241 9,405 Reser¥es io Total funds 55,241 9,405 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 july 2025 the company was entitled to exemption under section 477 of the Companies Att 2006 relating to small companies. The member5 have not required the company to obtain an audit in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accountinE records and the preparation of accounts. Approved by the board on 31 October 2025 And signed on its behalf by.. f6/ N. Johnson Trustee 31 October 2025 Page 7
City OF Escape Foundation Statement of Cash flows for the year ended 31 July 2025 2025 2024 Cash flows from operating actiNities Net income per Statement of Financial Activities 45.836 6.334 Adjustments for: Depreciation of property. plant and equipment Decrease in trade and other payables 7S7 922 11,2751 12,5(X)I Net cash provlded by operatln8 artlvltles 45,318 4,756 Net cash used In Investlng artlvltles 12,2731 Net cash from f5nancln8 artlvltles Net Increase In cash and cash equlvalents 45,318 2,483 Cash and cash equlvalents at the be8lnnln8 of the year 8,473 5,991 Cash and cash equlvalents at the end ol the year 53,791 8,474 Components of cash and cash equ5valents Cash and bank balances 53,791 8,473 53,791 8,473 Page 8
City OF Escape Foundation Notes to the Accounts for the year ended 31 July 2025 l Accounting policies Basls of preparatlon The financial statement5 have been prepared in accordance with Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republi¢ of Ireland IFRS 1021 (effective I January 20151 Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10213nd the Companies Act 2006. Change in basi5 of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no chan8es have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestrirted fund5 which include a revaluation reserve representing the restatement of investment assets at their market values. These are available lor use subject to restriciions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restrlcted funds Income Recognition of income Intome is included in the Statement of Financial Aetivities ISOFAI when the tharity becomes entitled to. and virtually certain to receive. the income and the amount of the income can be measured with sufficient reliability. Income with related Where income ha5 related expenditure the income and related expenditure 15 expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of 8r3nts, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is intluded in the SOFA at the Same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable. measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when reivable. Gain5111055e51 on This includes any gain or loss resulting from revaluing inve5tment5 to market value revaluation of fixed at the end of the year. assets Gain51llosse51 on investment assets This includes any Eain or loss on the sale of investments. Page 9
City OF Escape Foundation Notes to the Accounts Expenditure Recognition of expenditure Expenditure 15 recognised on an accruals ba515. Expenditure include5 Bny VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the (Jelivery of its activities and charitable activities services in the furtherance of its objects. including the making of grants and governance costs. All grant expenditure 15 accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutorv requirements of the Charity, including any 3uditlindependent examination fees, costs linked to the strategic manaBement of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. Grants payable Governance costs Taxatlon The charity is exempt from corporation tax on its charitable artivities. Freehold Investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All galns or losses are taken to the Statement of Financial Activltles as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willin8 to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayment5 are valued at the amount prepaid net of any trade discounts due. Cash and cash equlvalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or le55 and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditor5 Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nornially recognised at their settlement amount after allowing for any trade discounts due. Page 10
City OF Escape Foundation Notes to the Accounts Research and development Expenditure on research and development is written off in the year in which it is incurred. Forelgn turrencles Monetary assets and liabilities denominated in currencies other than the funrtional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net incomelexpenditure. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the Inception of the lease or, if lower, at the present value of the minimum lease payments. The corre5pondin8 liability to the lessor is included in the balance sheet date as a finance lease obli8ation. Lease payments are 3PPOrtioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expen5e5 are recognised immediately. unless they are directly attributable to qualifying assets. in which case they are capitalised In accordance with the charity's policy on borrowing costs. A55et5 held under finance leases are depreciated in the same way a5 owned assets. Operating lease payments are recogni5ed as an expense on a straiBht-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. Penslon costs The charity operates a defined contribution plan for its employees. A defined contribution plan is pension plan under which the company pays fixed Contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. Recelpt of donated goods. faclllt5es and servlces All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. Page 11
City OF Escape Foundation Notes to the Accounts 3 Statèment af Flnanclal Artlvltles- prlor year Unrestrlcted fund5 Total funds 2024 2024 Income and endowments Irom: Donations and legacies Totsl 101,362 101,362 101.362 101,362 Expenditure on: Charitable activities 95.028 95,028 Total 95,028 95,028 Net Income 6.334 6,334 Net Income before other Balnslllosses) Other ga5ns and losses: Net movement In funds 6.334 6,334 6,334 6,334 Reconcillatlon of funds.. Total funds brought forward Total fund5 carried forward 3.071 3,071 9,405 9,405 4 Income from donatlons and le8acles Unrestrirted Toial Total 2025 2024 Donations 104,116 104,116 104,116 104,116 101,362 101,362 5 Income from tharitable activities Unrestrirted Total Total 2025 2024 Gift Aid 51.701 51.701 51,701 51.701 Page 12
City OF Escape Foundation Notes to the Accounts 6 Expendlture on charltable actlvltles Unre5tri¢ted Total Total 2025 2024 Expenditure on choritoble octivities Gift Aid 104.427 104.427 89.102 Governance costs Professional Fee 4,5(X) 297 4,500 297 4,500 504 Bank Charges Depreciation 757 757 922 109,981 109.981 95,028 7 Staff costs No employee received emolument5 in exces5 of £60,000. 8 Tanglble fixed assets Cost or revaluatlon At l August 2024 At 31July 2025 Oepreciation and Impalrnient At l August 2024 Depreciation Charge for the vear At 31 July 2025 Net b¢)ok values 6.3SO 6,350 7.373 7,373 13,723 13,723 4,220 5.296 9,516 383 374 757 4,603 5,670 10,273 At 31 July 2025 At 31July 2024 9 Credltors: amounts falling due after more than one year 1,747 2.130 1,703 2.077 3,450 4,207 202S 2024 Accruals 3,275 3,275 Page 13
City OF Escape Foundation Notes to the Accounts 10 Movement in funds Incoming resources (including other Resources At 31 July 2025 expènded At l August galnsllosses 2024 Restricted funds: Unrestricted funds: General funds 9.405 155,817 1109,9811 55,241 Total funds 11 Analysls of net a55ets between funds 9.405 155,817 1109.9811 55,241 Unrestrlcted funds Total Fixed assets Net current assets 3.450 53,791 3,450 53,791 Creditors due in more than one year and provisions 12,0001 12,0001 55,241 55,241 12 Reconclllatlon ol net debt At I AuBllSt 2024 At 31 Julv 2025 Cash flows Cash and cash equivalents 8,473 8,473 45,318 45.318 53,791 S3,791 Net debt 8,473 45.318 53,791 13 Related party dlsc105ures Controlllng party The company is limited by guarantee and has no share capital- thus no single party controls the company. Page 14
City OF Escape Foundation Detalled Statement of Financial Activitles for the year ended 31 July 2025 Unrestrirted funds 2025 Total funds 2025 Total funds 2024 Income and endowments from: Donations and legacies Donations 104,116 104,116 104,116 104,116 101,362 101,362 Charitable activities Gift Aid 51,701 51.701 51,701 51.701 Total Incorne and endowmenls 155,817 155,817 101,362 Expenditure on: Charitable activities Gift Aid 104,427 104.427 104,427 104,427 89,102 89,102 Governance costs Professional Fee Bank Charges Depreciation 4,SOO 297 757 4,500 504 922 297 757 5,554 5,554 5,926 Total of expendlture on charttable actlvltles 109,981 109,981 95,028 Totsl empendlture 109,981 109,981 95,028 Net gains on investments Net Income 45,836 45,836 6,334 Net Income before other gainslllossesl Other Gains 45,836 45,836 6,334 Net movement in funds 45,836 45,836 6,334 Reconclllatlon of lunds: Total funds brought forward 9.405 9.405 3.071 Totsl funds carrled forward 55,241 S5,241 9,405 Page 15