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2026-03-31-accounts

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation

Registered Charity No. 1168240

Trustees' report and financial statements for the year ended

31 March 2026

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Contents

Page number
Charity Information 1
Report of the Trustees 2 - 4
Report of the Independent Examiner 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash Flows 8
Notes to the Financial Statements 9 - 12

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Charity Information

Board of Trustees: Anuschka Clarke (Chair) Jenny Biggam Liam Mullins Nick Maddison Rhiannon Murphy Helen Rose Registered Office: First Floor, The Acre 90 Long Acre LONDON WC2E 9RA Independent Examiner: Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP Bankers: Barclays Bank PLC Leicestershire LE87 2BB Charity number: 1168240

1

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Trustees' Annual Report for the year ended 31 March 2026

The Trustees present their report and financial statements of the charity for the year ended 31st March 2026. 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.

Since our inception, we have supported young people under the age of 16 who are affected by abuse, addiction, homelessness, or who take on caring responsibilities as young carers.

Traditionally, our funding has supported charities to deliver programmes or has been provided directly to children and young people through wellbeing grants.

This year, we’ve launched a new funding strategy to broaden our support across the United Kingdom. We now support children and young people up to the age of 18, and we’re responding to a wider range of issues.

While abuse, addiction, homelessness, and young carers remain central to our mission, we’ve expanded our focus to include child poverty, mental health, online abuse, child exploitation, anti-racism, and diversity and inclusion.

From 2026, we now offer a mix of one-off grants and long-term funding commitments across our programmes. We also fund children’s homes and schools, as well as charities, and we’ve significantly increased the amount applicants can request.

2

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Trustees' Annual Report for the year ended 31 March 2026

Our funding programmes:

Project Funding

Through this stream, we provide grants to children’s homes, and charities.

We focus on practical and therapeutic interventions that meaningfully support young people who have experienced abuse, or who are affected by addiction, homelessness, or caring responsibilities.

Social Impact Funding

This is our long-term funding offer for organisations that apply through the project stream but would benefit from more sustained support.

Through this programme, partners may receive a Shine Bright grant, which allows them to strengthen their organisation, not just deliver a single project.

Our aim here is to go beyond short-term solutions and address the root causes of the challenges young people face.

Shine Bright Funding

Through Shine bright, we offer additional long term funding awards to partners we have supported on a oneoff basis through the project funding stream.

Child Poverty Funding

We provide long-term funding to charities tackling the root causes of child poverty. This funding gives partners the flexibility to think strategically and to support bold, innovative approaches.

Direct Wellbeing Grants

This programme continues to provide direct support to young people, accessed through a social worker, legal representative, healthcare professional, or school.

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.

Financial Review (including reserves policy)

A contingency balance of £834,642 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.

3

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Trustees' Annual Report for the year ended 31 March 2026

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:

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 Trustee

Date: 3/8/2026

4

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

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

I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2026.

Responsibilities and basis of report

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

I 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 I 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. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW which is one of the listed bodies.

I have completed my examination. I 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 Charity 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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

Date: 3/8/2026

5

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Statement of Financial Activities for the year ended 31 March 2026

Note
Income
Investment Income
Grants, Donations
Total
Expenditure on:
Raising funds
Charitable activities
2
Total resources expended
Net income
Net movement in funds
Total funds brought forward
Total funds carried forward
9, 10
Restricted
Funds
Year ended
2026
£
-
-
-
-
-
-
-
-
-
-
Unrestricted
Funds
Year ended
2026
£
26,716
494,364
521,080
-
129,296
129,296
391,784
391,784
898,434
1,290,218
Total
Total
Year ended
Year ended
2026
2025
£
£
26,716
14,484
494,364
481,067
521,080
495,551
-
30,695
129,296
174,741
129,296
205,436
391,784
290,115
391,784
290,115
898,434
608,319
1,290,218
898,434

6

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Balance Sheet At 31 March 2026

Note
CURRENT ASSETS:
Debtors
6
Cash at bank and in hand
CREDITORS:
7
Net Current Assets
Net Assets
Funds
Unrestricted Funds
9
Restricted Funds
10
Amounts falling due within one
2026
£
1,275,571
27,042
1,302,613
(12,395)
2026
£
1,290,218
1,290,218
1,290,218
-
1,290,218
2025
£
878,642
22,792
901,434
(3,000)
2025
£
898,434
898,434
898,434
-
898,434

For the year ended 31 March 2026 the Charity was entitled to exemption from audit under Charities Act 2011.

The financial statements were approved by the Trustees on and were signed on their behalf by 3/8/2026

……………………………………..

Trustee: Jenny Biggam

7

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Statement of Cash Flows For the Year Ended 31 March 2026

2026
£
Cash generated from operating activities
Net cash provided by/(used in) operating activities
(22,466)
Cash flows from investing activities
Investment income
26,716
Net cash provided by investing activities
26,716
Change in cash and cash equivalents in the reporting period
4,250
Cash and cash equivalents at the beginning of the reporting period
22,792
Cash and cash equivalents at the end of the reporting period
27,042
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2026
£
391,784
Adjustments for:
Investment income
(26,716)
Decrease/(increase) in debtors
(396,929)
(Decrease)/increase in creditors
9,395
Net cash provided by/(used in) operating activities
(22,466)
Net income for the reporting period (as per the statement of
financial activities)
2025
£
(34,095)
14,484
14,484
(19,611)
42,403
22,792
2025
£
290,115
(14,484)
(309,846)
120
(34,095)

8

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Notes to the Financial Statements for the year ended 31 March 2026

1 Accounting Policies

Charity information

the7stars Foundation is a charitable incorporated organisation and registered in England and Wales. The registered office is First Floor, The Acre, 90 Long Acre, London WC2E 9RA.

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

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Notes to the Financial Statements

for the year ended 31 March 2026

1 Accounting Policies (continued)

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

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation Notes to the Financial Statements

for the year ended 31 March 2026

;

2 TOTAL RESOURCES EXPENDED

Restricted
2026
£
Charitable Activities
Donations and grants - activities for young children
-
-
Governance and Administration
Accountancy fees
-
Administration
-
Bank charges
-
-
Total Resources Expended on Charitable Activities
-
Unrestricted
2026
£
82,912
82,912
3,744
42,609
31
46,384
129,296
Total
2026
£
82,912
82,912
3,744
42,609
31
46,384
129,296
Total
2025
£
136,518
136,518
3,172
34,461
590
38,223
174,741

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.

3 TAXATION

No liability to UK Corporation Tax arose on ordinary activities for the year ended 31st March 2026.

4 TRUSTEES

The Charity paid no emoluments to the Trustees during the year (2025: £nil).

5 INDEPENDENT EXAMINERS REMUNERATION

The Independent Examiner's remuneration amounts to a fee of £3,500 (2025: £3,000).

6
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued income & prepayments
Other debtors
7
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
2026
£
467,971
807,600
1,275,571
2026
£
12,395
12,395
2025
£
398,642
480,000
878,642
2025
£
3,000
3,000

11

Docusign Envelope ID: C62333D5-E178-8A78-808C-DE0F637C73F7

the7stars Foundation

Notes to the Financial Statements

;

for the year ended 31 March 2026

8 CHARITY STATUS

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

9 UNRESTRICTED FUNDS

Current year
Unrestricted funds
Total
Prior year
Unrestricted funds
Total
10 RESTRICTED FUNDS
The Charity has no restricted funds.
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current year
Unrestricted funds
Prior year
Unrestricted funds
Balance
01/04/2025
£
898,434
898,434
Balance
01/04/2024
£
608,319
608,319
Movement
in Year
£
391,784
391,784
Movement
in Year
£
290,115
290,115
Net Current
Assets
£
1,290,218
1,290,218
Net Current
Assets
£
898,434
898,434
Balance
31/03/2026
£
1,290,218
1,290,218
Balance
31/03/2025
£
898,434
898,434
Total
£
1,290,218
1,290,218
Total
£
898,434
898,434

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 £461,081 (2025: £398,642) to the Charity. At the yearend the charity was owed £807,600 (2025: £480,000) by the company.

12

Trustees’ Annual Report for the period

From 01/04/2025 Period start date To 31/03/2026 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
We offer grant funding to young people
affected by the following issues:
Abuse, Addiction, Young Carers,
Homelessness, Child Mental Health, Child
Exploitation, Racism, LGBTQ+ inclusion;
Online Abuse; Child Poverty
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 Yes

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 During this period we have extended our
grant funding reach to new areas of priority
and have awarded a significant amount of
grants benefitting young people across the
United Kingdom.

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 £ 1,290,218
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 20% of our projected annual budget is held
in reserves to ensure sustainability of
operation
Amount of reserves held Para 1.22 £80,000.00
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
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution
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 The foundation remains open to recruiting
for additional board members, should a skill
set be identified as not available amongst
our members, and needed. The foundation
will then recruit via a public advertisement
and interview process.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name The7stars foundation
Other name the charity uses
Registered charity number 1168240
Charity’s principal address the7stars UK Ltd, 90 Long Acre, London WC2E 9RA

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
Helen Rose
Nicholas Maddison
Rhiannon Murphy
JennyBiggam
Liam Mullins

– 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
10thAugust 2026
10thAugust 2026