OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Trustees’ Annual Report for the period

From 01.04.2024 Period start date To 31.03.2025 Period end date

Charity name: The7Stars foundation

Charity registration number: 1168240

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 THE OBJECTS OF THE CIO ARE: TO
ADVANCE IN LIFE AND RELIEVE THE
NEEDS AND SUFFERING OF CHILDREN,
IN SUCH WAYS AS THE TRUSTEES MAY
FROM TIME TO TIME THINK FIT
INCLUDING BUT NOT BY WAY OF
LIMITATION THROUGH THE PROVISION
OF GRANT FUNDING TO CHARITIES AND
OTHER ORGANISATIONS WORKING IN
THIS FIELD.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
The foundation continues to offer grant
funding to charities and young people
directly, as a response to the issues of
‘abuse’ ‘addiction’ ‘young carers’ and
‘homelessness’. As stated below, we have
recently revised our giving strategy for 2026
and beyond, which increases our funding
scale and reach significantly.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have read the charity
commission’s guidance.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment

Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Our grant programmes:
1.
Our project grant programme offers
funding to charities to deliver a
project which will support young
people surviving abuse; young
carers; affected by addiction or
children residing in emergency and
temporary accommodation. We
have recently completed a strategy
review for our grant programmes,
and we will now focus on the
following areas for our project
funding:
ADDICTION

Support for young people affected by
their own or family members’
substance misuse and other
addictions

Prevention and education
programmes targeting substance
abuse

Access to counselling, rehabilitation,
and recovery services for young
people

Peer support networks and
mentoring for affected youth
ABUSE

Services for survivors of physical,
emotional, or sexual abuse inc.
online
Early intervention and safeguarding
initiatives
Therapeutic and trauma-informed
care
Advocacy and support for young
victims
HOMELESSNESS
Practical Support for Daily Stability
Support for Young People in
emergency and temporary
accommodation and children’s
homes run by local authorities
Assistance for displaced children
(e.g. refugees)
Crisis fund support to provide
immediate and direct assistance for
young people in emergency and
temporary accommodation
CHILD CARERS
Respite and wellbeing services for
young carers
Practical and emotional support
Educational provision to ensure
young carers are not left behind
Programmes to reduce isolation and
improve mental health
Skill-building and future planning
support
2. Our shine bright grants fund
charities to purchase educational or
recreational items (such as books,
wellbeing journals, stress packs,
arts and crafts for creative play
therapy etc.) which will help young
people reduce stress and feel
happier and more secure. This
programme focuses on alleviating
the difficulties faced by children and
young people from the cost of living
crisis. For example, through our last
grant round we funded IT
equipment for a communal space
within a refuge in Havering. As a
result, the resident children who use
the space can further their
education and complete their
homework.
From 2026 we will be restructuring this
programme, and launching a long-term
funding programme which looks to respond
to the record levels of Child Poverty in the
UK.
3. Our third programme offers grants
to safeguarding professionals (such
as social workers, lawyers, school
outreach officers) representing a
young person in the care or legal
system, in need of some extra help.
Our grants will pay for an activity or
item the child needs to further their
potential or opportunity or promote
healing, where other routes of
funding are not available. For
example, through our last grant
round, we providing funding to a
young woman who was raped by a
stranger in a street. The young
woman subsequently found she
was pregnant and we have funding
essential/critical items for her new-
born. We have also offered funding
for therapeutic treatment for the
young woman, as a small token of
support as she processes and
heals from her trauma.
4.
Our fourth programme is a social
justice fund. This fund is slightly
different to our other programmes.
We offer grants to charities across
the calendar year, aligned to social
justice calendar awareness days
(such as World Homeless Day).
Successful grantees are selected
by the7stars agency team
members, voting on which charity to
be awarded.
From 2026, we will be restructuring this
Programme and offering long-term funding
to charities across the themes of: Young
people within LGBTQ+ communities; child
exploitation – with a specific focus on county
lines; child mental health and access to
education.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 £898,434 balance to be carried forward
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The Foundation holds reserves of 15% to
support our grant programme
Amount of reserves held Para 1.22 15% of income levels
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 CIO Governing document
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Trustee vacancies will be advertised publicly

Additional information (optional) You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name The7stars foundation
Other name the charity uses
Registered charity number 1168240
Charity’s principal address The 7 Stars Uk Ltd
Bush House
Aldwych
LONDON
WC2B 4PJ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (if any)
Anuschka Clarke Chair
Jennifer Biggam
Liam Mullins
Helen Rose
Rhiannon Murphy
Nicholas Maddison

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Alexandra Taliadoros

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Alexandra Taliadoros
Alexandra Taliadoros

Foundation Director
17.11.25
17.11.25

the7stars Foundation

Registered Charity No. 1168240

Trustees' report and financial statements for the year ended 31 March 2025

the7stars Foundation Contents

Page number
Charity Information 1
Report ofthe Trustees 2-5
Report ofthe IndependentExaminer 6
Statement of Financial Activities 7
Balance Sheet 8
NotestotheFinancialStatements 9-12

the7stars Foundation Charity Information

Board of Trustees:

Anuschka Clarke (Chair) Jenny Biggam Liam Mullins Nick Maddison Rhiannon Murphy Helen Rose

Registered Office: 6-9 Bush House North West Wing 57 Aldwych London WC2B 4PJ

Independent Examiner:

Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP

Bankers: Barclays Bank PLC Leicestershire LE87 2BB

Charity number: 1168240

1

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

The Trustees present their report and financial statements of the charity for the year ended 31st March 2025. The Trustees have adopted the provisions of Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

Trustees of the Charity

The trustees who have served during the year and since the year end were as follows-

Anuschka Clarke (Chair) Jenny Biggam Liam Mullins Nick Maddison Rhiannon Murphy Helen Rose

Objectives and activities

To relieve the needs and suffering of children aged 16 years old and under, in particular those whose challenge is caused by homelessness, addiction, abuse or who may be caring for sick or disabled adults.

Foundation Statement

the7stars set up its Foundation in 2016 as a Registered Charity to support under-privileged young people in the UK. The Foundation is primarily funded via the7stars profits, with additional funding via events and fundraising. We award grants to children and causes supporting young people challenged by abuse, addiction, homelessness or those who are young carers to a loved one.

The Foundation is strategically aligned with the7stars and a major pillar in the7stars' "giving back" programme. All Trustees are Directors at the7stars.

the7stars agency are engaged with the Foundation on a regular basis, with the Foundation circulating updates regarding new grant partners after each round, as well as the agency team volunteering with the Foundation as part of its grant monitoring and reporting procedure. Here, agency members are matched with a grantee, and either visit the charity or complete a telephone interview of how the grant received by the Foundation has achieved impact.

We have four grant programmes:

  1. Our project grant programme offers funding to charities to deliver a project which will support young people surviving abuse; young carers; affected by addiction or children residing in emergency and temporary accommodation. We have recently completed a strategy review for our grant programmes, and we will now focus on the following areas for our project funding:

ADDICTION

  • Prevention and education programmes targeting substance abuse

2

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

ABUSE

» Early intervention and safeguarding initiatives

HOMELESSNESS * Practical support for daily stability * Support for young people in emergency and temporary accommodation and children’s homes run by local authorities

CHILD CARERS

« Programmes to reduce isolation and improve mental health ° Skill-building and future planning support

  1. Our shine bright grants fund charities to purchase educational or recreational items (such as books, wellbeing journals, stress packs, arts and crafts for creative play therapy etc.) which will help young people reduce stress and feel happier and more secure. This programme focuses on alleviating the difficulties faced by children and young people from the cost of living crisis.

From 2026 we will be restructuring this programme and launching a long-term funding programme which looks to respond to the record levels of Child Poverty in the UK.

  1. Our third programme offers grants to safeguarding professionals (such as social workers, lawyers, school outreach officers) representing a young person in the care or legal system, in need of some extra help. Our grants will pay for an activity or item the child needs to further their potential or opportunity or promote healing, where other routes of funding are not available.

  2. Our fourth programme is a social justice fund. This fund is slightly different to our other programmes. We offer grants to charities across the calendar year, aligned to social justice calendar awareness days (such as World Homeless Day). Successful grantees are selected by the7stars agency team members, voting on which charity to be awarded.

From 2026, we will be restructuring this Programme and offering long-term funding to charities across the themes of: Young people within LGBTQ+ communities, child exploitation — with a specific focus on county lines, child mental health and access to education.

Public benefit statement

the7stars Foundation has run a successful grant programme along the theme ‘homelessness’, ‘addiction’, ‘abuse’ and ‘child carers’.

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

3

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

Financial Review (including reserves policy)

A contingency balance of £502,792 has been held. Part allocated to covering costs and the rest to grants. An annual contingency fund of at least £50,000 is confirmed, to ensure the running costs of the Foundation are covered.

Plan for Future Periods

The plan is to continue awarding grants to provide relief regarding abuse of young people aged 16 years and under.

Structure, governance and management

The charity is a Charitable Incorporated Organisation registered on 15 July 2016. It is governed by its constitution.

Appointment of Trustees

Apart from the first charity Trustees, every Trustee must be appointed by a resolution passed at a properly convened meeting of the charity Trustees. In selecting individuals for appointment as charity Trustees, the charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Risk Management

The charity is exposed to operational and financial risks as a result of its operating activities. To mitigate these risks a system of internal controls has been implemented that is designed to provide reasonable (although not absolute) assurance against material misstatement.

Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

« select suitable accounting policies and then apply them consistently;

4

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulation 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Board

Jenny Biggam Y) i Trustee Date: 28| Ao| wis

5

the7stars Foundation Independent Examiner's Report to the Trustees of the/stars Foundation

| report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the Charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the ICAEW which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

| 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 accounts to be reached.

/A\oocZz Kineckon Synth LL?

Adam Fullerton (FCA DChA) For and On Behalf of Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP

Date. & NoVon ler 2028

6

the7stars Foundation Statement of Financial Activities for the year ended 31 March 2025

Restricted
Funds
Unrestricted
Funds
Total Total
Yearended Yearended Yearended Year ended
2025 2025 2025 2024
£ £ £ £
Note
Income
Incoming resources
from Generated
funds -
Investment income - 14,484 14,484 9,979
Charitable activties -
Grants, Donation, etc - 481,067 481,067 270,177
Total - 495,551 495,551 280,156
Expenditure on:
Raising funds - 30,695 30,695 33,504
Charitable activities 2 - 174,741 174,741 121,592
Total resources expended - 205,436 205,436 155,096
Netincome - 290,115 290,115 125,060
Netmovement in funds - 290,115 290,115 125,060
Total funds broughtforward - 608,319 608,319 483,259
Totalfundscarriedforward 9,10 - 898,434 898,434 608,319

7

the7stars Foundation Balance Sheet

At 31 March 2025

----- Start of picture text -----
Note 2025 2025 2024 2024
£ £ £ £
CURRENT ASSETS:
Debtors 6 878,642 568,796
Cash at bank and in hand 22,792 42,403
901,434 611,199
CREDITORS:
Amounts falling due within one 7 (3,000) (2,880)
Net Current Assets 898 434 608,319
Net Assets 898,434 608,319
Funds
Unrestricted Funds 9 898 434 608,319
Restricted Funds 10 . -
898,434 608,319
----- End of picture text -----

For the year ended 31 March 2025 the Charity was entitled to exemption from audit under Charities Act 2011.

The financial statements were approved by the Trustees on 23 1o| ae[and][were][signed][on][their][behalf][by:]

----- Start of picture text -----
Trustee: Jenny Biggam
----- End of picture text -----

8

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2025

1. Accounting Policies

Charity information

the7stars Foundation is a charitable incorporated organisation and registered in England and Wales. The registered office is 6-@ Bush House, North West Wing, 57 Aldwych, London, WC2B 4P4J.

Basis of preparation

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP) and the Charities Act 2011.

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

Going concern

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. After making enquiries the Trustees have concluded that there is a reasonable expectation that the charitable entity has adequate resources to continue in operational existence for the foreseeable future, and there are no material uncertainties affecting this assumption. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

Expenditure

Liabilities are recognised as expenditure once there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs which include governance costs, are allocated to charitable activities in the statement of financial activities.

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practices, and these costs are included within support costs.

Grants are fully accounted for in the year the grant is approved and notified to the beneficiary. Payments falling due in later years are provided for as a liability on the balance sheet.

9

1 Accounting Policies (continued)

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2025

Allocation of support costs

Support costs are those functions that assist the work of the charity, but do not directly undertake charitable activities. Support costs include office costs, governance costs and other administrative costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources.

Financial instruments

Debtors and creditors receivable or payable within one year of the reporting date are carried initially at their transaction price and subsequently at settlement value. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments valued at the amount prepaid after taking account of any trade discounts due.

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

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 normally recognised at their settlement amount after allowing for any trade discounts due.

Fund accounting

Unrestricted funds are general funds that are available for the use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted funds are subject to specific conditions by donors as to how they may be used. The charity currently has no restricted funds.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The charity currently has no designated funds.

Critical Accounting Judgements and Estimates

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

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

There are no estimates and assumptions which are believed to have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities in the current or prior period.

10

:

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2025

Restricted Unrestricted Total Total
2025 2025 2025 2024
£ £ £ £
Charitable Activities
Donations and grants - activities for young children - 136,518 136,518 75,705
- 136,518 136,518 75,705
Governance and Administration
Accountancyfees - 3,172 3,172 3,360
Administration
Bank charges
-
-
34,461
590
34,461
590
42,081
446
- 38,223 38,223 45,887
TotalResourcesExpendedonCharitableActivities - 174,741 174,741 121,592

The main functional activity of the Charity during the year was to relieve the needs and suffering of children aged 16 years and under in particulars those who face challenges caused by homelessness, addiction, abuse, or who may be caring for a sick or disabled adult.

Average number of employees in the current and prior year was nil. Work is done by Trustees and Volunteers. No employees received emoluments of £60,000.

The Charity did not have any paid employees during the year. The Trustees worked on a voluntary basis and received no remuneration.

No liability to UK Corporation Tax arose on ordinary activities for the year ended 31st March 2025.

The Charity paid no emoluments to the Trustees during the year (2024: Enil).

The Independent Examiner's remuneration amounts to a fee of £3,000 (2024: £2,880).

DEBTORS: AMOUNTS FALLING DUE WITHINWITHIN ONE YEAR 2025 2024
£ £
Accrued income & prepayments 398,642 218,796
Other debtors 480,000 350,000
878,642 568,796
CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR 2025 2024
£ £
Accruals and deferred income 3,000 2,880
3,000 2,880

4

:

the7stars Foundation Notes to the Financial Statements

for the year ended 31 March 2025

8 CHARITY STATUS

The Charity is registered as a Charitable Incorporated Organisation. It is a registered Charity (no. 1168240).

9 UNRESTRICTED FUNDS

----- Start of picture text -----
Current year Balance Movement Balance
01/04/2024 in Year 31/03/2025
£ £ £
Unrestricted funds 608,319 290,115 898,434
Total 608,319 290,115 898,434
Prior year Balance Movement Balance
01/04/2023 in Year 31/03/2024
£ £ £
Unrestricted funds 483,259 125,060 608,319
Total 483,259 125,060 608,319
RESTRICTED FUNDS
The Charity has no restricted funds.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current year Net Current Total
Assets
£ £
Unrestricted funds 898,434 898,434
898,434 898,434
Prior year Net Current Total
Assets
£ £
Unrestricted funds 608,319 608,319
608,319 608,319
----- End of picture text -----

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current yearyear
Unrestricted funds
Prior yearyear
Unrestrictedfunds

12 RELATED PARTY DISCLOSURE

The Charity is controlled by the Trustees and there is a close relationship with the7stars UK Limited, a company incorporated in England. During the year the company donated £398,642 (2024: £218,796) to the Charity. At the yearend the charity was owed £480,000 (2024: £350,000) by the company.

12

the7stars Foundation

Registered Charity No. 1168240

Trustees' report and financial statements for the year ended 31 March 2025

the7stars Foundation Contents

Page number
Charity Information 1
Report ofthe Trustees 2-5
Report ofthe IndependentExaminer 6
Statement of Financial Activities 7
Balance Sheet 8
NotestotheFinancialStatements 9-12

the7stars Foundation Charity Information

Board of Trustees:

Anuschka Clarke (Chair) Jenny Biggam Liam Mullins Nick Maddison Rhiannon Murphy Helen Rose

Registered Office: 6-9 Bush House North West Wing 57 Aldwych London WC2B 4PJ

Independent Examiner:

Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP

Bankers: Barclays Bank PLC Leicestershire LE87 2BB

Charity number: 1168240

1

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

The Trustees present their report and financial statements of the charity for the year ended 31st March 2025. The Trustees have adopted the provisions of Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

Trustees of the Charity

The trustees who have served during the year and since the year end were as follows-

Anuschka Clarke (Chair) Jenny Biggam Liam Mullins Nick Maddison Rhiannon Murphy Helen Rose

Objectives and activities

To relieve the needs and suffering of children aged 16 years old and under, in particular those whose challenge is caused by homelessness, addiction, abuse or who may be caring for sick or disabled adults.

Foundation Statement

the7stars set up its Foundation in 2016 as a Registered Charity to support under-privileged young people in the UK. The Foundation is primarily funded via the7stars profits, with additional funding via events and fundraising. We award grants to children and causes supporting young people challenged by abuse, addiction, homelessness or those who are young carers to a loved one.

The Foundation is strategically aligned with the7stars and a major pillar in the7stars' "giving back" programme. All Trustees are Directors at the7stars.

the7stars agency are engaged with the Foundation on a regular basis, with the Foundation circulating updates regarding new grant partners after each round, as well as the agency team volunteering with the Foundation as part of its grant monitoring and reporting procedure. Here, agency members are matched with a grantee, and either visit the charity or complete a telephone interview of how the grant received by the Foundation has achieved impact.

We have four grant programmes:

  1. Our project grant programme offers funding to charities to deliver a project which will support young people surviving abuse; young carers; affected by addiction or children residing in emergency and temporary accommodation. We have recently completed a strategy review for our grant programmes, and we will now focus on the following areas for our project funding:

ADDICTION

  • Prevention and education programmes targeting substance abuse

2

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

ABUSE

» Early intervention and safeguarding initiatives

HOMELESSNESS * Practical support for daily stability * Support for young people in emergency and temporary accommodation and children’s homes run by local authorities

CHILD CARERS

« Programmes to reduce isolation and improve mental health ° Skill-building and future planning support

  1. Our shine bright grants fund charities to purchase educational or recreational items (such as books, wellbeing journals, stress packs, arts and crafts for creative play therapy etc.) which will help young people reduce stress and feel happier and more secure. This programme focuses on alleviating the difficulties faced by children and young people from the cost of living crisis.

From 2026 we will be restructuring this programme and launching a long-term funding programme which looks to respond to the record levels of Child Poverty in the UK.

  1. Our third programme offers grants to safeguarding professionals (such as social workers, lawyers, school outreach officers) representing a young person in the care or legal system, in need of some extra help. Our grants will pay for an activity or item the child needs to further their potential or opportunity or promote healing, where other routes of funding are not available.

  2. Our fourth programme is a social justice fund. This fund is slightly different to our other programmes. We offer grants to charities across the calendar year, aligned to social justice calendar awareness days (such as World Homeless Day). Successful grantees are selected by the7stars agency team members, voting on which charity to be awarded.

From 2026, we will be restructuring this Programme and offering long-term funding to charities across the themes of: Young people within LGBTQ+ communities, child exploitation — with a specific focus on county lines, child mental health and access to education.

Public benefit statement

the7stars Foundation has run a successful grant programme along the theme ‘homelessness’, ‘addiction’, ‘abuse’ and ‘child carers’.

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

3

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

Financial Review (including reserves policy)

A contingency balance of £502,792 has been held. Part allocated to covering costs and the rest to grants. An annual contingency fund of at least £50,000 is confirmed, to ensure the running costs of the Foundation are covered.

Plan for Future Periods

The plan is to continue awarding grants to provide relief regarding abuse of young people aged 16 years and under.

Structure, governance and management

The charity is a Charitable Incorporated Organisation registered on 15 July 2016. It is governed by its constitution.

Appointment of Trustees

Apart from the first charity Trustees, every Trustee must be appointed by a resolution passed at a properly convened meeting of the charity Trustees. In selecting individuals for appointment as charity Trustees, the charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Risk Management

The charity is exposed to operational and financial risks as a result of its operating activities. To mitigate these risks a system of internal controls has been implemented that is designed to provide reasonable (although not absolute) assurance against material misstatement.

Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

« select suitable accounting policies and then apply them consistently;

4

the7stars Foundation Trustees’ Annual Report for the year ended 31 March 2025

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulation 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Board

Jenny Biggam Y) i Trustee Date: 28| Ao| wis

5

the7stars Foundation Independent Examiner's Report to the Trustees of the/stars Foundation

| report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the Charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the ICAEW which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

| 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 accounts to be reached.

/A\oocZz Kineckon Synth LL?

Adam Fullerton (FCA DChA) For and On Behalf of Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP

Date. & NoVon ler 2028

6

the7stars Foundation Statement of Financial Activities for the year ended 31 March 2025

Restricted
Funds
Unrestricted
Funds
Total Total
Yearended Yearended Yearended Year ended
2025 2025 2025 2024
£ £ £ £
Note
Income
Incoming resources
from Generated
funds -
Investment income - 14,484 14,484 9,979
Charitable activties -
Grants, Donation, etc - 481,067 481,067 270,177
Total - 495,551 495,551 280,156
Expenditure on:
Raising funds - 30,695 30,695 33,504
Charitable activities 2 - 174,741 174,741 121,592
Total resources expended - 205,436 205,436 155,096
Netincome - 290,115 290,115 125,060
Netmovement in funds - 290,115 290,115 125,060
Total funds broughtforward - 608,319 608,319 483,259
Totalfundscarriedforward 9,10 - 898,434 898,434 608,319

7

the7stars Foundation Balance Sheet

At 31 March 2025

----- Start of picture text -----
Note 2025 2025 2024 2024
£ £ £ £
CURRENT ASSETS:
Debtors 6 878,642 568,796
Cash at bank and in hand 22,792 42,403
901,434 611,199
CREDITORS:
Amounts falling due within one 7 (3,000) (2,880)
Net Current Assets 898 434 608,319
Net Assets 898,434 608,319
Funds
Unrestricted Funds 9 898 434 608,319
Restricted Funds 10 . -
898,434 608,319
----- End of picture text -----

For the year ended 31 March 2025 the Charity was entitled to exemption from audit under Charities Act 2011.

The financial statements were approved by the Trustees on 23 1o| ae[and][were][signed][on][their][behalf][by:]

----- Start of picture text -----
Trustee: Jenny Biggam
----- End of picture text -----

8

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2025

1. Accounting Policies

Charity information

the7stars Foundation is a charitable incorporated organisation and registered in England and Wales. The registered office is 6-@ Bush House, North West Wing, 57 Aldwych, London, WC2B 4P4J.

Basis of preparation

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP) and the Charities Act 2011.

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

Going concern

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. After making enquiries the Trustees have concluded that there is a reasonable expectation that the charitable entity has adequate resources to continue in operational existence for the foreseeable future, and there are no material uncertainties affecting this assumption. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

Expenditure

Liabilities are recognised as expenditure once there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs which include governance costs, are allocated to charitable activities in the statement of financial activities.

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practices, and these costs are included within support costs.

Grants are fully accounted for in the year the grant is approved and notified to the beneficiary. Payments falling due in later years are provided for as a liability on the balance sheet.

9

1 Accounting Policies (continued)

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2025

Allocation of support costs

Support costs are those functions that assist the work of the charity, but do not directly undertake charitable activities. Support costs include office costs, governance costs and other administrative costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources.

Financial instruments

Debtors and creditors receivable or payable within one year of the reporting date are carried initially at their transaction price and subsequently at settlement value. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments valued at the amount prepaid after taking account of any trade discounts due.

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

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 normally recognised at their settlement amount after allowing for any trade discounts due.

Fund accounting

Unrestricted funds are general funds that are available for the use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted funds are subject to specific conditions by donors as to how they may be used. The charity currently has no restricted funds.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The charity currently has no designated funds.

Critical Accounting Judgements and Estimates

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

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

There are no estimates and assumptions which are believed to have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities in the current or prior period.

10

:

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2025

Restricted Unrestricted Total Total
2025 2025 2025 2024
£ £ £ £
Charitable Activities
Donations and grants - activities for young children - 136,518 136,518 75,705
- 136,518 136,518 75,705
Governance and Administration
Accountancyfees - 3,172 3,172 3,360
Administration
Bank charges
-
-
34,461
590
34,461
590
42,081
446
- 38,223 38,223 45,887
TotalResourcesExpendedonCharitableActivities - 174,741 174,741 121,592

The main functional activity of the Charity during the year was to relieve the needs and suffering of children aged 16 years and under in particulars those who face challenges caused by homelessness, addiction, abuse, or who may be caring for a sick or disabled adult.

Average number of employees in the current and prior year was nil. Work is done by Trustees and Volunteers. No employees received emoluments of £60,000.

The Charity did not have any paid employees during the year. The Trustees worked on a voluntary basis and received no remuneration.

No liability to UK Corporation Tax arose on ordinary activities for the year ended 31st March 2025.

The Charity paid no emoluments to the Trustees during the year (2024: Enil).

The Independent Examiner's remuneration amounts to a fee of £3,000 (2024: £2,880).

DEBTORS: AMOUNTS FALLING DUE WITHINWITHIN ONE YEAR 2025 2024
£ £
Accrued income & prepayments 398,642 218,796
Other debtors 480,000 350,000
878,642 568,796
CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR 2025 2024
£ £
Accruals and deferred income 3,000 2,880
3,000 2,880

4

:

the7stars Foundation Notes to the Financial Statements

for the year ended 31 March 2025

8 CHARITY STATUS

The Charity is registered as a Charitable Incorporated Organisation. It is a registered Charity (no. 1168240).

9 UNRESTRICTED FUNDS

----- Start of picture text -----
Current year Balance Movement Balance
01/04/2024 in Year 31/03/2025
£ £ £
Unrestricted funds 608,319 290,115 898,434
Total 608,319 290,115 898,434
Prior year Balance Movement Balance
01/04/2023 in Year 31/03/2024
£ £ £
Unrestricted funds 483,259 125,060 608,319
Total 483,259 125,060 608,319
RESTRICTED FUNDS
The Charity has no restricted funds.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current year Net Current Total
Assets
£ £
Unrestricted funds 898,434 898,434
898,434 898,434
Prior year Net Current Total
Assets
£ £
Unrestricted funds 608,319 608,319
608,319 608,319
----- End of picture text -----

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current yearyear
Unrestricted funds
Prior yearyear
Unrestrictedfunds

12 RELATED PARTY DISCLOSURE

The Charity is controlled by the Trustees and there is a close relationship with the7stars UK Limited, a company incorporated in England. During the year the company donated £398,642 (2024: £218,796) to the Charity. At the yearend the charity was owed £480,000 (2024: £350,000) by the company.

12