ANNUAL REPORT **2 0 2 1 / 2 2 Trustees’ Report and Consolidated Financial Statements For the year ended 31 August 2022** **Company Limited by Guarantee Charity Registration Number:** 1158046 **Company Registration Number:** 8809181 ## CONTENTS 02 ## **LEGAL AND ADMINISTRATIVE INFORMATION** 03 ## **FOREWORD FROM THE CHAIR** 04 ## **ANNUAL REPORT OF THE TRUSTEES** 24 **INDEPENDENT AUDITOR’S REPORT** ## 26 ## **CONSOLIDATED STATEMENT OF FINANCIAL** ## **ACTIVITIES** 27 ## **BALANCE SHEETS** 29 ## **CONSOLIDATED STATEMENT OF CASH FLOWS** 30 ## **NOTES TO THE FINANCIAL STATEMENTS** **1 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## LEGAL AND ADMINISTRATIVE INFORMATION |Charity Name|Football Beyond Borders| |---|---| |Charity Registration|The Charity was registered with the Charity Commission on 26 July| ||2014. The registration number is 1158046.| |Company Registration|The company was incorporated on 10 August 2013. The registration| ||number is 8809181.| |Registered Office|Football Beyond Borders, Unit 4, Warwick House, Overton Road,| ||London, SW9 7JP| |Objects|To act as a resource for young people up to the age of 30 by providing| ||advice and assistance and organising programmes of physical,| ||educational and other activities as a means of:| ||(a) advancing in life and helping young people by developing their| ||capacity to become engaged in public life for the betterment of| ||themselves and society as a whole.| ||(b) advancing education.| ||(c) relieving unemployment.| ||(d) providing recreational and leisure time activity in the interests of| ||social welfare and social harmony for people living in the area of benefit| ||who have need by reason of their youth, age, infirmity or disability,| ||poverty or social and economic circumstances with a view to improving| ||the conditions of life of such persons.| |Board of Trustees|The Trustees who served during the year or who were serving at the| ||date of this report were:| Matt Stevenson-Dodd (chair) Ian Gethin (treasurer) Keme Nzerem (resigned 22 February 2023) Richard Wheeler (resigned 22 February 2023) Alex Carroll (resigned 10 November 2021) Barak Ngoma Zoya Wallington (resigned 19 May 2022) Nicola Crossley (resigned 13 July 2022) Syreeta Allen (appointed 21 July 2022) Claire Camara (appointed 26 October 2022) Aninda Saha (appointed 10 November 2022 Hugo Scheckter (appointed 21 July 2022) Susan Williamson (appointed 21 July 2022) Key Management Those in charge of directing, controlling, running and operating the Personnel Charity on a day to day basis are the Chair together with Jack Reynolds (Chief Executive). Bankers Natwest Bank 83-84 High Street South Norwood Branch London, SE25 6YZ Auditor Maurice Brindley 167 Turners Hill BSc FCA Cheshunt Brindley Millen Ltd Hertfordshire, EN8 9BH **2 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## FOREWORD FROM THE CHAIR ## **INTRODUCTION FROM THE CHAIR OF THE BOARD OF TRUSTEES** I am pleased to be writing this introduction as the Chair of Football Beyond Borders (FBB). It has been another successful and exciting year at Football Beyond Borders, as we’ve continued to make progress in answering our founding question: What does it take for our most vulnerable young people to thrive in mainstream school? We are delighted by another year of progress in the development of our FBB Schools programme. This year we worked with 1,478 students across 96 programmes, from September 2021 to August 2022. We were proud to see that 58% of our programme achieved a level 4 (pass) in their English and maths GCSE, at a rate 11x higher than young people in our national comparison groups. I want to extend my congratulations to all of them for their hard work and success. Amid a busy year, there were three key areas which formed the focus of Board discussions this year. Firstly, we focused on ensuring that everything was in place to successfully launch our third regional hub in the West Midlands. As part of our focus on ensuring that the principles of our working culture remain as we scale, our Director of Programmes, Tom Bateman, moved to the region in order to set things up. I’m delighted that from September 2023, we will be working with 300 young people at our partner schools across the West Midlands. Secondly, the Board are determined to create a financial model which allows us to continue to grow without compromising on the long term, intensive principles which underpin our impact. As part of this work, we were fortunate enough to be provided with expert consultancy support from Bain, with the support of Centerbridge, in order to answer the question: ‘What is the financial model for scaling our FBB Schools programme model?’ We are so grateful for the level of support we received to answer this question. The research produced by Bain will form the starting point of our next year 3 year business plan (2023-2026) due to be approved by the Trustee Board in February 2023. Thirdly, we have worked hard to rebuild the Board, after reaching the end of the term limits of 4 Trustees. On behalf of the Board, I want to thank Zoya, Richard, Alex and Keme for all they have contributed during their time with us. They are leaving an organisation which is more impactful and operating at a far larger scale than the one they joined. Following a rigorous recruitment process, with the support of Prospectus, and more than 100 applicants for the Trustee position, we were delighted to add 5 new Trustees to the Board for this next stage of our journey. I was delighted to welcome Syretta Allen, Sue Williamson, Indy Saha, Hugo Scheckter, and Claire Camara to become Trustees in July 2022. We were also proud to launch our trading arm, Youth Beyond Borders, this year. This marks the end of the Co-Founder / Co-CEO leadership model at FBB, with Jasper Kain moving across to lead the trading arm. We are so grateful for all the incredible things he achieved as Co-CEO of FBB, and are excited for his next steps. We are excited to see Jack step up from the co-founder model to becoming a Chief Executive. We go into the next academic year in a really strong place, both in terms of our impact and business model. None of this would have been possible without the dedication of our staff team, our Board of Trustees and our Committee members. I want to take this opportunity to thank them for all they have given this year. **Matt Stevenson-Dodd** Chair of the Board of Trustees **3 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## ANNUAL REPORT OF THE TRUSTEES The Trustees submit their report and the group financial statements of Football Beyond Borders (“the Charity”) for the year ended 31 August 2022. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2019 (FRS102)) (revised 1 January 2022) and the Financial Reporting Standard 102. The legal and administrative information set out earlier in this document forms part of this report. This report also constitutes a directors’ report required by section 415 of the Companies Act 2006 as all Trustees of a charity company are directors. ## **1. STRUCTURE, GOVERNANCE & MANAGEMENT** ## **1.1 Trustees** The Trustees meet at least four times annually to discuss a full range of matters relating to strategy, project work, recruitment, finance and general administration. The induction process for any individual newly-appointed to the Board of Trustees comprises – in addition to our statutory safeguarding requirements as set out in Department for Education and Charities Commission guidance - an initial meeting with at least two of the Trustees (whenever possible one of these two Trustees being the Chair) and receipt of copies of: • the memorandum and articles of association - the most recent financial statements - the organisation’s strategic objectives for the year - the Charity Commission’s guidance ‘The Essential Trustee’. In recognition of the organisation’s ambition for growth of the charity, our Articles of Association specify a three year term, with an option for an addition 3 year term if deemed appropriate. Although this is always phased in terms of exactly when Trustees leave the Board, this means we essentially have a board refresh every three years. These board changes always begin with a detailed skills audit setting out the skills and networks necessary for this next stage of growth. 2021-22 formed the third of our three year cycles and so the focus has been on the refreshing of the Board. We recruited five Trustees who will form the backbone of the Board for this next three year cycle. The opportunity to join the Board received significant interest from a wide range of individuals. Therefore, the five new Trustees who made it through that selection process, will bring a huge amount to charity, and were an excellent fit for the skills priorities for the organisation for this next stage of growth. These Trustees will bring sector-leading experience across the areas of inclusive education, brand development, change management, HR and working culture, and the football industry. Alongside the board rebuild, the Trustees have continued to work with the Exec team on our business model for achieving impact at scale. Central to this approach has been the twin focus of driving up the share of schools income to overall turnover and launching our trading arm (with the generous support of People’s Postcode Lottery), Youth Beyond Borders, to use our expertise in branding to create a long term, sustainable funding source for the charity. The expert support of Bain and Centerbridge was fundamental to allowing us to make progress in these key areas. Each year it’s the trustees’ responsibility to state whether or not the annual accounts have been drawn up on a going concern basis. Going concern is the assumption that an entity, in this case the charity, has the resources (financial or otherwise) needed to continue operating for the foreseeable future and, in particular, for at least 12 months from the date of approval by the trustees of these accounts. If the going concern principle did not apply then the accounts would be drawn up on an insolvent basis. The Board remain confident the charity is a going concern for the next 12 months, regardless of whether the current progress in vaccination and reduced infection rates continues. This is based on a detailed review of the organisation’s latest month end closing balance, level of unrestricted reserves and our funding pipeline (both secure and target) as evidenced by our cashflow forecast. **4 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **1.2 Finance, Governance and Risk Committee (FGRC)** The FGRC was set up in October 2020 to provide additional oversight and expertise to these fundamental areas of the organisation in accordance with the Charity Governance Code. The Committee is formed by a minimum of two Members of the Board of Trustees (Ian Gethin, Zoya Wallington and Matt Stevenson-Dodd) and three Independent Experts (John Meehan and Samara Lawrence) with specialist expertise in the areas such as risk management, charity law, governance, compliance and charity finance. During this period, Matt Stevenson-Dodd joined the Committee as an additional Trustee member. Ahmed Salim and Andrew Roberts left the Committee after three years as Independent Experts. John Meehan, Partner at Ernst and Young, joined the Committee to bring his expertise across Finance and HR. All activities of the FGRC are shaped by the Committee’s Charter which was established by the Board of Trustees upon the Committee’s formation in 2020. We have summarised below where progress has been made against each category of the charter: The separate categories for the charter and key comments against each are listed below: 1. External Audit/Examiner. We continued with the same auditor - Brindley Millen Ltd - for this financial year. We filed on time following detailed review of the Financial Statements by Committee and Trustees. 2. Internal Controls. We added additional capacity in Finance – from 0.5 to 1.5 – through adding a full time Finance Manager to support our Finance Lead. We added in additional controls and more frequent training regarding prepay cards following a review of where potential theft could occur. 3. Risk Management. Following the review of our risk management approach in the previous set of accounts, we’ve made good progress in embedding this new approach across this financial year. The recruitment of an experienced Head of Operations was a crucial part of these improvements, as she has led on managing the process for risk reviews and reporting. Members of the Senior Leadership Team are regularly reviewing and updating risks in their department and these risks are informing strategic decisions and resource allocation at Executive and Board level. The recruitment of our full time Head of Safeguarding has substantially reduced our assessment of the risk of safeguarding incidents occurring and not being reported. 4. Annual Financial Statements. We fulfilled the charter mandate with FGRC reviewing and approving the latest annual accounts after holding a call to discuss the draft accounts with management and the accountant engaged to prepare the accounts, and then approving the final set of accounts following review by the auditor. 5. Financial Reporting. The quality of our financial reporting has continued to improve with our Finance Lead, Finance Manager and Treasurer working closely together to ensure consistency and timeliness of reporting. 6. Treasury and Cash Management. Ultimately, the Committee decided, following a review, that existing arrangements were satisfactory for the moment. Overall, it is felt that committee has made progress in the key areas of financial reporting, internal controls, and financial reporting. ## **1.3 Risk Management** The Trustees acknowledge that they have a responsibility for the identification and proper management of risks faced by the Charity in achieving its primary aims. The Trustees have therefore assessed the major risks to which the Charity is exposed, in particular those relating to the specific operational areas of delivering services in schools, its investments and its finances. Our focus on risk management (along with reductions in staff absenteeism as the threat from Covid subsides) for this year has enabled us to substantially reduce our assessment of risk across headline risks identified in last year’s financial statements – a) loss of sensitive data; and b) spike in staff illness / staff unable to attend sessions. We are confident that we have sufficient mitigations in place for the remaining high level risks on our register. **6 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 |**RISK**|**RISK MANAGEMENT**| |---|---| |Loss of signifcant external
funder|• Financial red lines remain in place (no more than 15% from any one funder / no more than 60% trusts and
foundations)
• Move to multi-year agreements with signifcant corporate and trust and foundation partners
• Launch of trading subsidiary to provide annual proft donation to FBB
• Increasing share of schools income to overall expenditure| |Signifcant incident / injury of a
young person while in the care
of FBB|• Recruitment of full time Head of Safeguarding / DSL
• Training of 5 x School Programme Managers as Deputy Safeguarding Lead
• Weekly safeguarding case studies integrated into National Training Programme
• Half-termly safeguarding reports and meetings between Head of Safeguarding and Chief Exec| |Potential liabilities|• Partnership with HR Solutions for ongoing HR advice and review of policies
• All policies redrafted and reviewed by Director of People, Culture and Operations
• Expert external safeguarding consultant to provide supervisory support to our Head of Safeguarding
• Legal review and rewriting of all staf contracts| **7 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **2. PROGRAMMES AND IMPACT** **97** **10,246 PROGRAMMES THERAPEUTIC MENTORING SESSIONS** **45** **SCHOOL PARTNERS** **OUR YEAR IN NUMBERS** **5,199** **PARENT PHONE CALLS** **1,920** **GROUP: CLASSROOM SESSIONS** **1,828** **GROUP: FOOTBALL SESSIONS** **5,000 HOURS OF SEL CURRICULUM** **81** **HOLIDAY PROGRAMMES** **8 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 **WORDS FROM OUR YOUNG PEOPLE** FERNANDO SONCO, FBB GRADUATE “I’ve always had a natural vibe. My mum said there’s something about my aura that draws people in. When I started FBB in Year 8, there was a disconnect between me and school. I thought I was bad. I was getting into fights. A bunch of stuff made me lose my temper. That year, I lost my auntie and my sister and my mental health suffered. Because of what was happening I went into school with anger to release. I remember my first FBB session. I entered a new world. There was so much stuff for me as a man - a black man - to talk about. I could say what I wanted without being judged. Doing classroom sessions with people who distracted me and vice versa, changed my view of school. ## **If I could behave and be a leader here, then surely I can do it outside of FBB too?** I noticed that when I started going into my other lessons at school, I would bring the same energy from FBB, and make sure everyone around me did too. On the pitch, it changed me completely and I went from someone who would blame losing on others to using my energy in a positive way with my teammates. I’ll never forget when I was in a fight at the end of our Year 10 residential. I sat down with Lorenzo (FBB Practitioner) and unpacked it - he told me he was proud of me, because of how I dealt with it, and I realised how far I had come with managing my anger. FBB believed in me, which changed me and how I approach people. I remember my photoshoot for the World Cup. An interview with my family to tell my story to the world. A podcast around my evolution as a man. All these experiences gave me confidence in front of the camera, which for someone destined to be in the spotlight, was everything I needed at the time. **GCSEs? Mad… what a time. I got a 7 in English language, an 8 in English literature, a 9 in music, and 6’s and 7’s in everything else. Year 8 Fernando? Never. Getting those English grades was a crazy one. But I know I can do way better. FBB showed me that.** I don’t know where I would be without FBB. This is going to sound so cliché, but those two years of FBB flipped everything around and encouraged me to chase my passions. Thank you for everything.” **AFTER SUCCESSFULLY COMPLETING THE FBB PROGRAMME, FERNANDO IS NOW A MEMBER OF YOUTH BEYOND BORDERS (YBB). YBB IS A NEW YOUTH-FOCUSED CULTURAL COLLECTIVE THAT DELIVERS AGENCY LEVEL WORK TO BRIDGE THE GAPS BETWEEN ORGANISATIONS AND THE NEXT GENERATION OF YOUNG PEOPLE.** **9 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **HEADLINE IMPACT** ## **ACADEMIC ATTAINMENT** **58%** Of our At Risk and Passive Learner participants achieved a level 4 (pass) in their English and maths GCSEs. 58% 78 / 135 participants This means our young people are up to 11 times more likely to pass their GCSEs than their peers in our national comparison group. ## **PREVENTING EXCLUSIONS** **95%** Of our At Risk participants were not excluded or given a managed move. 95% 497 / 525 participants This is despite young people being referred to our programme specifically because they are seen by the school as unlikely to finish the year in school. **SOCIAL EMOTIONAL LEARNING (SEL)** **57%** 57% 170 / 299 participants This SEL improvement bucks the global trend of SEL skills declining between the ages 11-15 (OECD). Of our participants (with matched surveys) saw their SEL improve or sustain the longer they are with FBB. **10 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **WHAT WE DO** ## **MISSION** ## **WHO?** FBB works with young people from areas of socioeconomic disadvantage who are passionate about football but disengaged at school, to help them finish school with the skills and grades to make a successful transition into adulthood. We do this by providing long-term, intensive support, built around relationships and young people’s passions, in the classroom and beyond. We work with the young people who are seen by our partner schools to be the least likely to thrive in mainstream, secondary school. This means we work with young people who, at the start of secondary school, are: 1. Predicted by teachers and prior attainment to not obtain their GCSEs (KS2 Attainment) ## **VISION** That all of the UK’s most vulnerable young people can thrive in mainstream school. ## **NEED** We are focused on young people who are the least likely to thrive in mainstream school. 2. Growing up in low income households (Ever 6 FSM) and / or have an identified additional need - either SEND or Children in Need Plan 3. At risk of not finishing school due to behaviour issues (School Behaviour Points) ## **FOUR PILLARS TO OUR PROGRAMME** ## **Classroom & Football Social Emotional Learning sessions** Our football-themed curriculum aims to tap into young people’s passions to create transformative learning experiences and develop key social and emotional competencies. We deliver project-based sessions often with external partners such as Nike, Gillette and the FA, completed with a public showcase at the end of each project. ## **Parent/carer engagement** At the end of the day, practitioners will reach out to parents/carers of participants in the group, especially those who are at risk of exclusion. They build a picture of what is happening at home, inform them of their child’s progress at FBB, and look to find areas where they can better support the young person. ## **1:1 therapeutic mentoring support & school advocacy** ## **Reward Trips** Within our full day in school, we deliver a range of 1:1 interventions with FBB participants who require additional support to work through the experiences that may be contributing to their challenging behaviour. As part of our new inhouse training programme, we are equpping all practitioners with the therapeutic skills and tools required for effective mentoring support and school advocacy. We reward participants with visits, end of year residentials and work experience opportunities, built around exciting events involving inspiring people from the world of football and media. Through this, our students broaden their horizons and develop positive habits that they can bring back to school and home. **11 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 **IMPACT AREA 1: FINISHING SCHOOL** ## **Staying in school is key to young people’s success.** When a young person is excluded at secondary school, it is highly likely that they won’t return to mainstream education, with just 26% of those excluded in year 8 in the 2018/19 academic year attending a mainstream school in January 2021 (FFT, 2023). Existing literature demonstrates that school exclusions lead excluded pupils to face disproportionately worse long-term outcomes; this ranges from a 5% GCSE pass rate in English and maths for young people in alternative provision and pupil referral units, to 23% of young offenders with sentences of less than 12 months being previously excluded (Timpson and Great Britain. Department For Education, 2019). To help keep young people in school, the majority of our resources are focused towards those at risk of exclusion (based on our enrolment criteria), with the aim of improving their relationships with their wider school community. ## **IMPACT AREA 2: ACADEMIC ATTAINMENT** ## **GCSE attainment sets young people up for successful futures.** As a young person achieves more GCSEs, they are far more likely to have higher aspirations for their future in work. Government studies demonstrate that a onegrade improvement in GCSE attainment will increase lifetime earnings by £8,500 on average (DfE, 2021). Across our programmes, 55% of our participants are eligible for free school meals (FSM), and 29% of our participants have special educational needs (SEN). Studies suggest that it is these groups of vulnerable young people who struggle the most with achieving their GCSEs; in the 2021/22 academic year, only 32% of young people with SEN and 48% of young people on FSM achieved grades 4 or above in English and maths GCSEs,(Gov UK, 2021). We buck this trend through our SEL-informed approach, as we keep young people in school and improve their relationships with teachers. ## **IMPACT AREA 3: SEL SKILLS** ## **Social and emotional learning (SEL) gives young people the skills they need in order to succeed in school and later life.** Our SEL-based curriculum enhances young people’s SEL skills by focussing on how participants work with their peers and wider school community. This has a proven record of reducing the likelihood of emotional and behavioural problems persisting into adulthood, and of giving young people the various skills they need to make a successful transition to adulthood (Clarke & Lovewell, 2021). The power of this approach is also evident in schools, as SEL-based learning approaches have an average impact of adding 4 months’ additional progress in academic outcomes of the course of an academic year (EEF, 2023). **12 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 **THEORY OF CHANGE** ## **WHO: TARGET POPULATION** Young people in Year 8 to Year 11 who are passionate about football but who are at risk of being excluded from school. ## **WHO: TARGET POPULATION** All teaching staff in schools, with a focus on those struggling to support the most vulnerable young people in the school. ## **HOW: KEY PILLARS** - Classroom & Football Social - Emotional Learning sessions - 1:1 therapeutic mentoring & school advocacy - Parent/carer engagement and - support ## **HOW: KEY PILLARS** - Group reflective practice sessions to process experiences working with vulnerable young people - CPD sessions focused on - understanding and supporting vulnerable young people - Reward trips ## **HOW: MECHANISMS OF CHANGE** - Consistent & long term relationships - Belonging to the FBB group - Asset-based approach - Engaging & relatable curriculum ## **HOW: MECHANISMS OF CHANGE** - Open, non-judgemental and safe space - Belonging to the Reflective Practice Group - Linking experiences to an understanding of the effects of trauma - Embedded in school and home ## **WHAT: INTERMEDIATE OUTCOME** Young people’s Young people’s Young people Young people’s Young people’s Social mental see the purpose behaviour & behaviour & Emotional wellbeing & in & want to attendance attendance Learning skills self belief achieve their in school in school improve skills improve GCSEs improves improves ## **WHAT: LONG TERM OUTCOMES** Young people finish school with the Social Emotional Learning skills and English and maths GCSEs to successfully transition to adulthood. **13 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **ACHIEVEMENT IN EACH IMPACT AREA** ## **Impact Area 1: Finishing school** FBB work closely with our partner schools to identify which of our participants are most at risk of being excluded at the start of each academic year. This ensures we target practitioners’ contact time and interventions specifically to ensure the most vulnerable students succeed inside and outside of school. FBB recognises schools as a place of safety where crucial, meaningful relationships with peers and adults can develop. All our impact areas are interlinked, so by helping young people stay in school, it is highly likely that their GCSE and SEL outcomes will vastly improve too. ## **How do we support young people who are at risk of exclusion?** Our practitioners work closely with schools to identify young people who become more at risk of exclusion during the course of the year, and we ensure that adequate interventions are put in place to support them. For example, when a young person experiences a suspension, or respite, we’ll tailor our interventions such as increasing our contact time through our 1:1’s, realistic short-term target setting, and weekly communication with school and home around their behaviour. We track and monitor data where possible using the ImpactEd platform, however some schools have been slow to onboard onto the platform. ## **This academic year 95% of our At Risk cohort were not excluded or sent on a managed move from school.** ## **But what are we doing in response to those participants who were excluded?** While we continue to strive for a future where 100% of our participants stay in school across each year group, we know that there will be some young people who face the abhorrent reality of school exclusion. Our yearly evaluation cycle seeks to challenge and adapt to this reality. **Table 1: Below we have delved into one of the key challenges we face based on last year’s data - regional variation in the number of exclusions faced by our young people...** **TABLE 2: A deep-dive into some assumptions and solutions to the results in table 1 can be found below...** **CHALLENGE** Considerable difference between London (95%) and Greater Manchester (89%) in our ability to prevent the most At Risk participants from being excluded. ## **ASSUMPTIONS SOLUTIONS** New team structure in all regions will provide more space for coaching and reflection. Training has been very Londoncentric and in the North West there is less access to senior members of the Programmes Team. Furthermore, Delivery SLT’s role in the North West was too stretched meaning there has been less ad-hoc support and mentoring available for North West staff members. Young people in the North West have fewer opportunities than in London and this affects their buy-in with FBB and with school, leading to more exclusions. Our new practitioner training programme ensures in-person training is delivered to the North West delivery team every week, meaning that training is less London-centric. Brand and Fundraising to focus on reward opportunities in the North West. Establish a working group that asks how we effectively run trips in the North West. *Starting from the 23/24 academic year, we hope to add more dynamism to our approach, so we can continually monitor and reassess who is the most at risk in each FBB group. We are working with our partner, ImpactEd, on this. **14 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **Isabelle** “I was always the popular one from the day I first started secondary school. I was well known and people wanted to be my friend because of my bubbly personality. In Year 7 and 8, school was kinda long. I got excluded a lot of times. I wasn’t able to control my temper, especially because I didn’t want to be there. It felt like a waste of time. I had entrepreneurial skills that I wanted to use to get some money for me and my family, and I wasn’t really able to do that at school. The managed move happened a few months into Year 8, the same year I started FBB. I thought my time at my school was over. But, when I came back at the end of Year 8, FBB didn’t give up on me, and showed me loads of support. The 1:1’s with the FBB staff kept me more stable, because I was able to let loose and rant about all the things that were annoying me. I also had my FBB sessions every Friday during lessons, and it would give the motivation to go have the perfect day at school. Since the managed move, I’ve stayed in school and I haven’t been excluded once! I’ve had loads of opportunities with FBB which helped me open my eyes, like our training camp at St George’s Park, where I spoke to people from other schools that I didn’t even know. These trips made me think about how I can improve myself, and live my life to the fullest. It made me realise that I need to find my purpose. I need to be successful.” ## **Tiam** “I started FBB back in Year 8. With school, not trying to brag or anything, but everyone knew me. I’m friends with everyone to this day, in every year group. Teachers liked me, but I was just a bit ill-tempered. I think teachers were frustrated because they saw the potential in me that I wasn’t achieving. You know what? Even I saw the potential in myself. Sometimes when I’d put my head down in tests, I told myself I can actually do this - I just need to pattern up. The problem was that I cared more about the social aspect of education. When teachers would say that I was disrupting the learning of other students, I would be so baffled. But now, when other students are disrupting my learning, I’m telling them to fix up. FBB helped me with this. Being with Sameed and Sam (FBB practitioners) taught me that you can have jokes with adults while still following some rules. I began to learn that there is a time and place for where to act a certain way. I wouldn’t really say there was a key moment in particular that developed me - it happened gradually, especially on the football pitch. On the pitch I get aggressive, and FBB taught me to channel that in better ways. Trips also showed me how to act like an adult. In the COPA FBB residential in Year 10 I stayed in halls with kids from other schools. Back in the day I probably would’ve got into arguments with everyone because I didn’t know them, but from the start of this trip I was thinking about how I can get along with everyone. It was a sick trip and I’m now friends with people all the way from London!” **15 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **Impact Area 2: Grades** FBB’s inclusion of GCSE results to our impact measurement framework in 2019 was a deliberate step to ensure accountability for our young people’s academic performance in their Key Stage 4 education. 2022 was the first year where participants received the full new FBB programme, starting their journey in Year 8 through to Year 11. When FBB measures GCSE results, we track outcomes for all young people who have completed Year 1 and 2 of the programme. Although our full programme is four years, if a young person stops attending in Year 3 or 4, we still use their GCSE data in our interpretation of our impact as we believe the SEL skills developed during Year 1 and 2 are inextricably linked to academic achievement. The cohort who sat their GCSEs last academic year started the FBB programme in September 2018 but with disruptions caused by the Covid-19 global pandemic. They received Year 1 of the programme in school, Year 2 both in school and via virtual delivery during lockdown (March 2020 - July 2020), Year 3 as a hybrid of online and in-person and a pilot Year 4 programme in-person. This academic year, we saw… • Our participants who were at risk of exclusion were 11x more likely to achieve their GCSE English and Maths than young people who were excluded from school and attendating Alternative Provision • A GCSE English and maths pass rate of 58% for our at risk participants and passive learners **Graph 1: The Impact Team sought to understand how our GCSE data fares against national averages. We are incredibly proud of our results that can be seen below.** FBB GCSE English and maths pass rate VS national benchmarks **----- Start of picture text -----**
FBB At Risk National average National average National average for
and Passive for AP and PRU for young people young people who
learner young and hospital who are eligable for are eligable for FSM
people FBB FSM and have SEN
**----- End of picture text -----**
**Table 1: Although our GCSE results are impressive, a significant challenge we still face is around the question of which benchmarks we use to understand the true extent of our impact.** ## **CHALLENGE** A key challenge in interpreting our GCSE results is how difficult it is to find an accurate benchmark. In Graph 1, we’ve compared FBB participants’ GCSE results to a number of different benchmarks to best understand the impact we’re having on their attainment. We use the National AP and PRU results as a comparison group for what could have happened to our young people had they been excluded. We use the national results for young people eligible for Free School Meals and who have Special Educational Needs, because these are risk factors for exclusion. And finally we use the national results for young people eligible for Free School Meals because not all of our At Risk young people will have Special Educational Needs. Whilst these 3 benchmarks help us understand our impact, we would like to get a more accurate picture to truly understand how FBB is affecting young people’s journeys through school. ## **SOLUTIONS** To improve our understanding of our impact we’ve collaborated with FFT Education Datalab to evaluate our work through a non-experimental impact evaluation using data from the National Pupil Database (NPD) linked to FBB participants. The outcomes of FBB participants will be compared to those of similar pupils from similar areas. Differences between the FBB participants and the comparison group will then be assumed to be due to FBB. Our collaboration with ImpactEd will give us access to much more rigorous information on our young people’s demographics. This will mean that we are able to better interpret our outcomes and use appropriate benchmarks. **16 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **Mahmoud** Mahmoud was a young man who had bags of enthusiasm for connecting with others. He was often reserved in class, but then could also get into trouble for lots of lowlevel silly behaviour. There was a possibility that if this continued he would be excluded permanently. He was then placed on the FBB programme by school. Through targeted one-to-one conversations with his FBB practitioner Nuh Hakim-Okomi, and trips with Professional Footballers like Chris Smalling, Mahmoud began to come out of his shell. Mahmoud became less secluded, less within himself and took on more of a leadership role in school and at home. He is now carving out his own journey within a successful friendship group. He has a thirst for discovery and exciting new experiences. While visiting Mahmoud’s school in September to collect GCSE results, Nuh bumped into Mahmoud’s Headteacher. He said “I was thinking about FBB when I saw those GCSE Results, if you had asked me if Mahmoud was going to do that and pass all of them, I would have said it wouldn’t have happened”. He was ecstatic to have been proved wrong. ## **Zionne** “When I started FBB, a things were going downhill. I wasn’t living at home and I had to start fresh at a new school where I didn’t know anyone. I feel like FBB is something that changed my life positively. Even when we stopped doing the school sessions, we kept the COPA FBB tournament and then the graduation session which brought us back together. I liked the fact that it was long term but the fact that it keeps going and the fact we are kept in mind. The best thing about FBB was the annual showcase in Tottenham - it was the best experience. I had never spoken about my experiences like that. I got to do it with my friend Salma. We connected over traumas and spoke bout it together on stage. From year 10 to year 11, I put myself forward to do counselling with school counsellor. Trying to write things down instead of keeping it to myself. It was something new, it was overdue, having that talk helped me. It was good to have an outside perspective of what was going on, and I think that helped me pass my GCSEs.” **17 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **Impact Area 3: SEL Skills** When FBB started out as a charity in 2014 we sought to give young people transferable skills to bring through to adulthood. In 2019, we formalised this approach and introduced SEL (as defined by CASEL) as a key component of our work. We work on young people’s SEL skills through our weekly sessions and tailored 1:1’s with therapeutic mentoring. A deep dive into our SEL data showed that this year our young people’s SEL skills when they started the programme was lower than it has been any previous year. We assume that this is a consequence of their disrupted learning journeys because of COVID 19. In response to this, we are adapting our curriculum to meet their new learning needs. ## **Young people’s SEL skills get stronger the longer they are with FBB. This bucks the global trend of SEL skills declining between the ages of 11 and 15 (OECD).** **GRAPH 1: SEL scores increase the longer a young person is with us.** The biggest improvement in SEL among our participants happens in the third and fourth year of the programme, which reaffirms why we work with young people over multiple years. This data also shows that even with limited interactions with FBB in Year 4, young people’s SEL continues to grow independently from FBB, suggesting that an FBB programme graduate will have the necessary skills to make a successful transition to adulthood. **----- Start of picture text -----**
2021-22 FBB Delivery Year
MEDIAN of SEL Score July 22
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**Graph 2: This demonstrates the SEL impact we have on different FBB cohorts based on which year they were in when they started FBB. We have the most impact on participants who start in Year 8 (Year 1, 8 & then Year 2, 9), as they buck national trends of SEL decreasing between the ages 11-15.** **----- Start of picture text -----**
YEAR 1 7 YEAR 1 8 YEAR 1 9 YEAR 2 8 YEAR 2 9 YEAR 2 10
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**Table 1: A significant issue we have faced is around the extent of impact we can have on young people who join out intervention in different year groups. We have sought to explore this in the table below.** |**CHALLENGE**|**SOLUTIONS**| |---|---| |Young people who started FBB in Year 9 had lower SEL improvement than
young people starting in Year 8. This was the case in Year 1 and then in Year 2
as well (Year 2 10 on the graph).
This shows the importance of early interventions when working with young
people. By building trusting relationships with young people starting in Year
8, our programme can deliver the most change for young people across the
country.
Young people who started FBB in Year 7 had similar SEL improvement in Year
1 but slightly lower in Year 2.|Start our school set-up process in the Summer so that we
have adept time to confrm new cohorts.| ||| ||We will begin to track which year a FBB programme starts at
as a performance metric. This has already been embedded
successfully, with only one Year 1 group starting in Year 9 in
2022-23.| **18 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **James** Below is the testimonial of James, a participant who is now in the third year of our programme and saw a 40% in his SEL this academic year. Originally at risk of exclusion, James is now a role model on the programme. We hope you enjoy his story. “Before I joined FBB, I would say my personal life was good, but school was a bit hectic. I was making stupid decisions, like not doing the work and not listening to teachers. It was immature behaviour… I gained more patience with FBB. The football sessions taught me that if you’re open on the pitch, call for it, but don’t expect the ball to come to you straight away. I started to take these ideas with me into school. The FBB classroom sessions taught me a lot too. We would look at scenarios and map out the different ways we can improve the situation, and then actually do it in real life. The staff would listen to me, and help me understand the problems I was facing in school. FBB… It helps you. It calms you. It shows you the right way.” ## **TEACHER AND PARENT TESTIMONIALS** **----- Start of picture text -----**
“FBB has been a wonderful space for the
girls in year 8, it has given them a space to be
themselves, feel a real sense of belonging and
create strong friendships with each other. I
have seen a particular improvement in the girls
attitude towards their teachers in recent weeks
and I have been really impressed with FBB’s
approach to parental engagement - they are re-
ally committed to engaging parents in a positive
way.”
HEAD OF YEAR,
NORTH-WEST SCHOOL
“I personally want to say a big thank you for
the work you’ve done with Romario. Jeremie you
have been an inspiration to him. When he has
FBB and he comes home, he’s always so excited
and wanting to you to call to say how he did. He
looks up to you and I’m so grateful for the care
and support you’ve given him. Please keep up
the good work.”
PARENT, LONDON SCHOOL
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“This is the second year FBB has been in our school, and they continue to build extremely positive relationships with our students. This year they are working with our Year 8’s, giving both the boys and the girls a real sense of belonging. All students involved live and breath the programme, and are completely engaged in the process. This is testament to the great work the team are doing with them. Students struggling with their identity in school, their focus/behaviour, and their attainment have seen significant improvements. The ability of the team to engage the students and the parents really builds that collective approach with the school to ensuring all reach their potential. This has been significant in some of our students that have failed to meet expectations, to the point that some now have minimal behavioural issues, amazing!” ## **HEAD OF YEAR, NORTH WEST SCHOOL** **19 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **EVALUATION METHODOLOGY** ## **CURRICULUM DESIGN** Our design process has been refined over the past six years. We take inspiration from Human-Centred Design principles, using tools such as User Journeys to understand what our young people need, as well as an outcomes-focused approach that guides our creative thinking to meaningful SEL development in a young person’s life. Members of the Programme Design Team and Delivery Team work with one another throughout the process in order to design projects that are grounded in the interests of young people, and are filled with purposeful activties and conversatios to drive towards SEL outcomes. ## **QA FRAMEWORK** In the 22/23 academic year, we will be launching the pilot of our new Quality Assurance Framework, redesigning the process we use for observations. The key areas we want our QA Framework to focus on are: • The strength of the relationship between our practitioners and our young people • How the relationships between young people in the FBB group are developing • How the FBB sessions can unlock young people’s love of learning which will then translate into a love for school. Each practitioner will have 6 sessions observed across the academic year, with the insights being used to further support our practitioners in delivering the best quality sessions for our young people, and also to help with our training plans and inform future recruitment. ## **SCHOOL PROGRAMME MANAGERS (SPMS)** SPMs enact our vision on the ground by communicating our high-level priorities to our lead practitioners and trainee practitioners. They have regular meetings with our Heads of Impact and Practitioner Development, in order to understand the direction that the programme needs to take. Of the schools they oversee, they are in about each of them once a fortnight, where they will sit in on sessions and offer feedback. ## **IMPACTED** In order to help realise our targets this academic year, we started investing in the ImpactEd platform, due to a growing realisation that collecting data from schools manually was becoming increasingly more difficult as we scaled. Through investing in ImpactEd, we hope to create a centralised platform to store all of a participant’s behavioural data, which will put less pressure on practitioners and the schools we work with to input these manually. ## **SHORT WARWICK-EDINBURGH MENTAL WELLBEING SCALE (SWEMWBS)** We measure our young people’s Mental Wellbeing using the Short Warwick and Edinburgh Mental Wellbeing Scale (SWEMWBs). The SWEMWBS is a short version of the Warwick–Edinburgh Mental Wellbeing Scale (WEMWBs). The WEMWBs was developed to enable the monitoring of mental wellbeing in the general population and the evaluation • of projects, programmes and policies which aim to improve mental wellbeing. SWEMWBs surveys are completed by young people twice a year (in October and in June) so that we can measure young people’s progress over the course of the year. ## **DELAWARE SOCIAL-EMOTIONAL COMPETENCIES SCALE (DSEC)** We measure our young people’s Social and Emotional skills using the Delaware Social and Emotional Competencies Scale (DSEC). DSEC consists of a 12 item survey which is completed by our young people. DSEC is designed to assess 4 out of 5 of the CASEL competencies: responsible decision making, relationship skills, self-management and social awareness. DSECs surveys are completed by young people twice a year so that we can measure young people’s progress over the course of the year. Our baseline DSEC survey results this year suggest that young people’s SEL Skills are lower than they were pre-COVID. **----- Start of picture text -----**
20FBB ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
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## **3. FINANCIAL REVIEW** Funding for the Charity comes mainly from partner school service delivery fees, grants, corporate partnerships, supporter donations, legacies, and events. The trustees would like to express their thanks and appreciation to the following benefactors for their very generous support: ## **GRANT MAKING TRUSTS AND FOUNDATIONS:** - Sport England - Esmee Fairbairn Foundation - Paul Hamlyn Foundation - Comic Relief - Rayne Foundation - Impetus - Young Londoners Fund - Nesta - Raise Your Hands - Clarion Futures - London Community Response Fund - King Baudouin Foundation - Iguana Trust ## **SPECIAL MENTIONS TO THE FOLLOWING INDIVIDUALS:** - Alastair Gibbons - Jason McGibbon - Tony Greener - Kevin Reynolds - Miranda Porritt - Nicky and Richard Vernon **21 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 **3.1 Financial Activity and Financial Position** The Statement of Financial Activities, Balance Sheets and Statement of Cashflows can be found on pages 26, 27, 28 and 29 respectively. The Charity’s group reserves increased by £31,440 (2021: increased by £307,366). The balance sheet shows total net assets of £1,521,931 (2021: £1,490,491). Cash increased £127,250 from £1,222,836 to £1,350,086 (2021: increased £258,115 from £964,721 to £1,222,836). Included in total funds are amounts totalling £138,090 (2021: £305,233) which are restricted. These monies have either been raised for, and their use restricted to, specific purposes, or they comprise grants subject to grantor imposed conditions. Full details of these restricted funds can be found in note 10 to the accounts together with an analysis ofmovements in the year. ## **3.2 Reserves Policy** In August 2022, the Board of Trustees reviewed and amended the organisation’s reserves policy to require a higher level of reserves to be maintained. This is as a result of our increased size and reach as an organisation. Football Beyond Borders’ reserves policy is to maintain a sufficient level of reserves to enable operating activities to be continued, taking account of potential risks and contingencies that may arise from time to time. The Board of Trustees has set the charity’s reserves requirement as a target range between three to four months of normal operating expenditure. This corresponds to one school term, which is the basis of the charity’s invoicing cycle. At 31 August 2022 the Charity had net free reserves of £1,251,635 (2021: £1,081,774) as follows: **Total reserves** Less: restricted funds Less: intangible fixed assets Less: tangible fixed assets **Free reserves Free reserves requirement:** 3 to 4 month’s budgeted routine expenditure The organisation’s current reserve levels are currently at 4.3 months budgeted routine expenditure. The Trustees are aware that this falls slightly above the upper end of the target reserve level (3 to 4 months total expenditure). Given the uncertainty over the short to medium term fundraising and economic climate along with the forecast expansion of our programme reach, the Trustees are satisfied that these additional reserves are justified in the short term without adjusting our long-term expectation for reserve levels. ## **3.3 Key Management Remuneration** The Trustees carry out an annual pay review to ensure that the charity’s pay levels are fair, competitive and an effective use of Charity funds. ## **4. PLANS FOR FUTURE PERIODS** Our vision is that all of the UK’s most vulnerable young people can thrive in mainstream school. Our purpose is to use football to inspire vulnerable young people to thrive in school. To achieve this vision, we are focused on young people who are the least likely to thrive in mainstream, secondary school. This means we work with young people who, at the start of secondary school, are: 1. Predicted by teachers and prior attainment to NOT obtain their GCSEs (KS2 Attainment) 2. Growing up in low income households (Ever6 FSM) 3. At risk of not finishing school due to behaviour issues (School Behaviour Points) **22 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 We calculate (using FSM and Children in Need figures) that there are between 150,000 and 200,000 vulnerable young people in secondary school who are unlikely to thrive in mainstream school and will leave school without their GCSEs unless they receive additional support. We currently work with 1% of these young people. ## Our ambition is to **reach 10% of these young people by 2026.** - 4% through direct delivery; and - 6% through embedding our methodology in schools by sharing our expertise with teachers. To ensure we can reach those who truly need it most, we will be focusing our expansion on some of the UK’s **most under-served communities.** To do this, we will establish a fourth regional base in Yorkshire and Humber, in addition to expanding our existing regional hubs in the West Midlands, Greater Manchester, and South London / Kent. This means we will be reaching 65% (39/55) of England’s education ‘cold spots’ by 2026. If successful, in the 25/26 academic year we will have supported 585 young people, previously disengaged and set to fail their exams, to have passed their English and Maths GCSEs. ## **5. RESPONSIBILITIES OF TRUSTEES FOR THE FINANCIAL STATEMENTS** The Trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law in England and Wales 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 of the Charity for that period. In preparing those financial statements, the Trustees are required to: • select suitable accounting policies and apply them consistently; • observe the methods and principles of the Charities SORP; • make judgements and estimates that are reasonable and prudent; • state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the activities of the Charity will continue. The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enables them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. The Trustees 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. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity’s website. These financial statements were reviewed by the organisation’s Finance and Governance, Risk and Compliance SubCommittee at quarterly meeting. The Sub-Committee recommended that the Trustees approve the financial statements. ## **6. APPROVAL** This report has been prepared in accordance with the special provisions for small companies under Part 15 of The Companies Act 2006. The report of the Trustees was approved by the Trustees on 25/05/2023 and signed on their behalf by: **Matt Stevenson-Dodd** Chair of the Board of Trustees **23 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## REPORT OF THE AUDITOR TO THE TRUSTEES OF FBB ## **Opinion** We have audited the financial statements of Football Beyond Borders (the ‘charity’) for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of 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). In our opinion the financial statements: - give a true and fair view of the state of the charitable company’s affairs as at 31 August 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006. ## **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 charitable company 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 charitable company’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. 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. In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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: - the information given in the Trustees’ Report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the directors’ report included within the Trustees’ Report has been prepared in accordance with applicable legal requirements. **24 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **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 with 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: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report. ## **Responsibilities of trustees** As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes 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 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: We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant are those covered by the Statement of Recommended Practice for Charities (SORP 2019) and the Charities Act 2011. We assessed the risk of material misstatement in respect of fraud by making enquiries of management and trustees and by testing the implementation of accounting controls in place. Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above by making enquiries with key personnel and reviewing relevant documentation such as minutes of Trustee meetings and correspondence with regulatory bodies. We considered the risk of fraud through management override by incorporation testing of journal entries. We also considered, and tested for, the possibility of unauthorised payments to related parties. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. ## **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 and regulations made under that Act. 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 auditors’ 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 its members as a body, for our audit work, for this report, or for the opinions we have formed. Dated: 26/05/2023 Maurice Brindley BSc FCA Senior Statutory Auditor for and on behalf of Brindley Millen Ltd Chartered Accountants and Statutory Auditors 167 Turners Hill Cheshunt Hertfordshire, EN8 9BH **25 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) **26 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. The Trustees acknowledge their responsibilities for: - ensuring that the company keeps accounting records which comply with section 386 of the Companies Act 2006 • preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial period and of its profit or loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as is applicable to the company. The financial statements were approved by the Trustees on 25/05/2023 and signed on their behalf by: **Matt Stevenson-Dodd** Chair of the Board of Trustees Company registration: 8809181 **28 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## CONSOLIDATED STATEMENT OF CASH FLOWS **29 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## NOTES TO THE FINANCIAL STATEMENTS ## **1. ACCOUNTING POLICIES** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **Basis of accounting** The financial statements have been prepared in accordance with the requirements of the Companies Act 2006, the Charities Act 2011, the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102) (revised 1 January 2021). The financial statements are drawn up on the historical cost basis of accounting. These financial statements consolidate the results of the charity and its wholly-owned subsidiary Youth Beyond Borders Limited on a line by line basis. Transactions and balances between the charity and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two entities are disclosed in the notes of the charity’s balance sheet. A separate statement of financial activities, or income and expenditure account and cashflow statement, for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006 and Section 1 of FRS 102. The Charity meets the definition of a public benefit entity under FRS 102. ## **Going Concern** There are no material uncertainties about the charity’s ability to continue as a going concern and accordingly the accounts have been drawn up on a going concern basis. ## **Critical Accounting Judgements and Key Sources of Estimation Uncertainty** In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements: Useful economic life of tangible fixed assets: the annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. ## **Income recognition** Voluntary income and donations (including legacies) are accounted for once the Charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank. ## **Expenditure recognition** Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The Charity is not registered for VAT and accordingly expenditure includes VAT where appropriate. Expenditure included in Raising Funds includes amounts incurred in obtaining grants and other donations. Charitable expenditure includes those costs in fulfilling the Charity’s principal objects, as outlined in the Report of the Trustees. Charitable expenditure includes governance costs and an apportionment of support costs. Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees. **30 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **1. ACCOUNTING POLICIES (CONTINUED)** Rentals under operating leases are charged as incurred over the term of the lease. ## **Intangible Fixed Assets** The costs of software development has been capitalised and is being amortised over 5 years. ## **Tangible Fixed Assets** The cost of fixed assets, less any expected residual value, is depreciated on a straight-line basis over the effective useful life of the asset, which has been estimated as follows: Equipment: 4 years. Vehicles: 5 years. Leasehold improvements: 5 years. ## **Investments in subsidiaries** Investments in subsidiaries are at cost. ## **Debtors** Debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid. ## **Cash at bank and in hand** Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation arising 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 recognised at their settlement amount. ## **Fund accounting** The funds held by the charity are either: - Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. - Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. **31 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **2. INCOME** Grant totalling £nil (2021: £4,604) are in respect of claims made to the Job Retention Scheme, a central government funded scheme. ## **3. EXPENDITURE** ## **Group** **3a. Expenditure on raising funds** Direct costs include collecting agent fees, marketing, advertising, equipment and events costs. **32 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **3b. Expenditure on Charitable activities** In 2022 support costs (see note 3c) have been allocated in proportion to their direct costs. ## **3c. Allocation of 2022 support costs to charitable and fundraising expenditure** Support costs have been allocated on a % basis (10% fundraising and 90% to charitable activities). ## **3d. Staff costs** The Charity was staffed during the year ended 31 August 2022 by both employed and self-employed individuals. The average number of employed individuals during the year was 73 (2021: 57). No employed individual received payments in excess of £60,000 during the year. **33 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **4. NET INCOME** ## **5. INTANGIBLE FIXED ASSETS** **34 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **6. TANGIBLE FIXED ASSETS** ## **7. FIXED ASSET INVESTMENTS** The investment is 100% of the share capital of Youth Beyond Borders Limited (Company number: 13369578), a company limited by shares. Youth beyond Borders Limited was incorporated on 30 April 2021 and established to generate income for the Charity. All activities have been consolidated on a line by line basis in the statement of financial activities and balance sheets. Available profits are gift aided to the charitable company. A summary of the results of the subsidiary is shown below: **35 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **7. FIXED ASSETS INVESTMENTS (CONTINUED)** ## **8. DEBTORS** ## **9. CREDITORS - AMOUNTS FAILLING DUE WITHIN ONE YEAR** **36 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 **10. CREDITORS - AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR** The loan is from the Postcode Innovation Trust and was drawn down in March 2022. The loan, which is unsecured, is repayable over 6 years and interest is payable at a rate of 3% per annum. ## **11. RESTRICTED FUNDS** ## **Group** The fund transfers were from Core Costs to FBB Therapeutic Work and FBB reflective Practice in order to more accurately reflect the funding for those activities from the prior year; the balance of 8997 to unrestricted funds in order to align the total of restricted funds by the underlying funders. **37 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **11. RESTRICTED FUNDS (CONTINUED)** Descriptions of the funds are as follows: **FBB Schools:** funds received in support of our core programme which uses FBB’s Curriculum to deliver education and football classes to 9 to 15 year olds who are passionate about football but underperforming at school. **FBB Therapeutic Work:** funds received in support of our specialist counselling support for young people. **FBB Reflective Practice:** funds received in support of our continual professional development and supervisory support for teachers and pastoral staff at our partner schools. **FBB North West:** funds received in support of our core programme in the north west of England. **Core Costs:** funds received in order to fund support costs. A wide range of donors have made generous contributions towards the work of FBB’s various activities. These include: ## **12. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** **38 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **13. OPERATING LEASE COMMITMENTS** The total future minimum lease payments under non-cancellable operating leases are payable: ## **14. RELATED PARTY TRANSACTIONS** Sandra Kearney, the mother of Jack Reynolds, a key management person, was paid a total of £nil (2021: £10,387) for consultancy services in relation to bid writing. Barak Ngoma, a trustee, was paid £100 for services to Youth Beyond Borders, 100% owned subsidiary of the charity. No other Trustee received any financial benefits through their association with the charity. Trustees were reimbursed £64 expenses during the year (2021: £nil). The aggregate total amount of donations by Trustees to the charity during the year was £400 (2021: £1,700). ## **15. MEMBERS FUNDS** The company is a private company limited by guarantee with no share capital. The total liability of the members is limited to £10 in the event of a winding up. **39 FBB** ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ## **FOLLOW US:** **@FOOTBALLBEYONDBORDERS @FBBFAMILY_** **@FOOTBALLBEYONDBORDERS**