2026-05-31-accounts - The Starting Over Fund

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Trustees’ Annual Report for the period

From 1[st ] June 2025 Period start date To 31[st ] May 2026 Period end date

Charity name: The Starting Over Fund

Charity registration number: 1172396

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote social inclusion for the public benefit by preventing people from becoming Socially Excluded, relieving the needs of those people who are Socially Excluded and assisting them to integrate into society. For the purpose of this clause ‘Socially Excluded’ means being excluded from society, or parts of society, as a result of one of more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re- assignment; poor educational or skills attainment; relationship and family breakdown and domestic abuse; and poor housing (that is housing that does not meet basic habitable standards. The prevention or relief of poverty in London and England by providing: grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty amongst the Socially Excluded. To relieve poverty or financial hardship among refugees, asylum seekers, migrant workers and their dependants living in London and England generally by providing mentoring support and advice.

		The relief of unemployment for the benefit of the Socially Excluded in such ways as may be thought fit, including assistance to find employment.
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	During 2025-2026, the Charity has assisted five (5) individuals who have been in need of both financial and non-financial support and mentoring. Of the 5, 1 was homeless, 2 were refugees and 2 had mental health issues. These individuals were assisted in either finding jobs, provided with accommodation for a certain period as well as counselled to better their situations.
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 had regard to the Guidance issued by the Charity Commission on public benefit.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	The Trustees have created a policy on grant- making as set out in Annex 1 to this Annual Report.
Policy on social investment including program related investment	Para 1.38	Not applicable.
Contribution made by volunteers	Para 1.38	Not applicable
Other		Not applicable

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 2025-2026, the Charity has assisted five (5) individuals who have been in need of both financial and non-financial support and mentoring. Of the 5, 1 was homeless, 2 were refugees and 2 had mental health issues. These individuals were assisted in either finding jobs, provided with accommodation for a certain period as well as counselled to better their situations

Additional information (optional)

You may choose to include further statements where relevant about:


Achievements against objectives set	Para 1.41	Achieved
Performance of fundraising activities against objectives set	Para 1.41	None
Investment performance against objectives	Para 1.41	None
Other		Not applicable

Financial Review

	Review of the charity’s	Para 1.21	As at the end of May 2024, the Charity had
	financial position at the end		total donations of £16,942cand net income of
	of the period		-
			£1580. Total funds are £38,166.21.
	Statement explaining the	Para 1.22	Not applicable
	policy for holding reserves
	statingwhytheyare held
	Amount of reserves held	Para 1.22	Not applicable
	Reasons for holding zero	Para 1.22	Not applicable
	reserves
	Details of fund materially in	Para 1.24	Not applicable
	deficit
	Explanation of any	Para 1.23	None
	uncertainties about the
	charity continuing as a going
	concern
Additional information (optional)
You may choose to include further statements where relevant about:
			Not applicable
	The charity’s principal
	sources of funds (including	Para 1.47
	any fundraising)
			Not applicable
	Investment policy and
	objectives including any	Para 1.46
	social investment policy
	adopted
			Not applicable
	A description of the principal	Para 1.46
	risks facing the charity
			None
	Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed,royalcharter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation
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	There are no formal selection methods for the appointment of Trustees apart from the fact that they must have spent some time serving at a London-based soup kitchen and display a willingness and apassion to assist homelesspeople.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	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 Trustees must read and comply with the Charity’s policies on: - Safeguarding Vulnerable Adults - Grant-Making Policy - The Charity Commission’s Safeguarding Guidance - The Charity’s Constitution
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Charity has 4 Trustees and will continue to leverage its network of contacts in order to facilitate assisting beneficiaries off the street.
Relationship with any related parties	Para 1.51	None
Other		None

Reference and Administrative details

Charityname	The Starting Over Fund
Other name the charityuses	None
Registered charitynumber	1172396

Charity’s principal address	Barnes Noble Ltd Unitec House 2 Albert Place London N3 1QB

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Eu-Gene Toh	Chairman	03/08/18 to date
Ashraf Shahata	Trustee	23/09/16 to date
Vinod Baid	Treasurer	28/07/16 to date
Andrew Whitworth	Secretary	25/07/16 to date

– Corporate trustees names of the directors at the date the report was approved Director name Not applicable

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for wholeyear
Not applicable	Not applicable

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	Not applicable
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	Not applicable
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	Not applicable

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Accountant	Romit Basu	Barnes Noble Ltd Unitec House 2 Albert Place London N3 1QB

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

Not applicable

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Not applicable

Other optional information

Not applicable.

Declarations

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

Signed on behalf of the charity’s trustees

		Andrew Whitworth
Vinod Baid Vinod Baid (Aug 27, 2026, 10:57am)	And	~~rew Whitworth~~ Andrew Whitworth (Aug 24, 2026, 9:08pm)
Treasurer	Secretary
24.08.26

Issuer

Issuer Whitworth Legal Services Limited Document generated Mon, 24th Aug 2026 18:50:28 BST Document fingerprint 993e291aa1fe3f5922720030efab2f32

Parties involved with this document

Document processed

Party + Fingerprint

Thu, 27th Aug 2026 10:57:33 BST Mon, 24th Aug 2026 21:08:10 BST

Vinod Baid - Signer (8bae970801b90bede477ae060493dbb4) Andrew Whitworth - Signer (a9430bbf4fc2180daeceefbb203aed1b)

Audit history log

Date Action Mon, 24th Aug 2026 18:50:28 BST Envelope generated with fingerprint cd5a479f3d20ce9723e784af908293db by andrew.whitworth@me.com (152.37.100.142) Mon, 24th Aug 2026 18:50:28 BST Document generated with fingerprint a1c39ff66190029e371e0f7aef84a174 (152.37.100.142) Mon, 24th Aug 2026 18:50:28 BST Document generated with fingerprint 7e2a7b314dcc14eb47ac8a64408d713a (152.37.100.142) Mon, 24th Aug 2026 18:50:49 BST Vinod Baid has been assigned to this envelope. (152.37.100.142) Mon, 24th Aug 2026 18:50:49 BST Andrew Whitworth has been assigned to this envelope. (152.37.100.142) Mon, 24th Aug 2026 18:53:07 BST Document generated with fingerprint 993e291aa1fe3f5922720030efab2f32 (152.37.100.142) Mon, 24th Aug 2026 18:53:07 BST Document generated with fingerprint ee997959c09ca03b6149c9bbcdf9953c (152.37.100.142) Mon, 24th Aug 2026 18:54:10 BST Sent the envelope to Vinod Baid (vinodbaid375@hotmail.com) for signing (152.37.100.142) Mon, 24th Aug 2026 18:54:10 BST Sent the envelope to Andrew Whitworth (andrew.whitworth@me.com) for signing (152.37.100.142) Mon, 24th Aug 2026 18:54:10 BST Document emailed to andrew.whitworth@me.com Mon, 24th Aug 2026 18:54:10 BST Document emailed to vinodbaid375@hotmail.com Mon, 24th Aug 2026 21:07:39 BST Andrew Whitworth opened the document email. (152.37.100.142) Mon, 24th Aug 2026 21:07:41 BST Andrew Whitworth viewed the envelope (152.37.100.142) Mon, 24th Aug 2026 21:08:10 BST Andrew Whitworth signed the envelope (152.37.100.142) Thu, 27th Aug 2026 10:56:59 BST Vinod Baid opened the document email. (81.143.187.120)

Thu, 27th Aug 2026 10:57:09 BST Vinod Baid viewed the envelope (81.143.187.120) Thu, 27th Aug 2026 10:57:33 BST Vinod Baid viewed the envelope (135.232.20.90) Thu, 27th Aug 2026 10:57:33 BST Vinod Baid signed the envelope (81.143.187.120) Thu, 27th Aug 2026 10:57:33 BST This envelope has been signed by all parties (81.143.187.120) Thu, 27th Aug 2026 10:57:33 BST Signed document confirmation emailed to vinodbaid375@hotmail.com (81.143.187.120) Thu, 27th Aug 2026 10:57:33 BST Signed document confirmation emailed to andrew.whitworth@me.com (81.143.187.120) Thu, 27th Aug 2026 10:57:33 BST Signed document confirmation emails have been sent to all parties (81.143.187.120)

REGISTERED COMPANY NUMBER: CE009819 (England and Wales) REGISTERED CHARITY NUMBER: 1172396

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2026

for

The Starting Over Fund

Barnes Noble Ltd Chartered Accountants and Statutory Auditor Unitec House, 2 Albert Place London N3 1QB

The Starting Over Fund

Contents of the Financial Statements for the Year Ended 31 May 2026

	Page
Report of the Trustees	1 to 5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8 to 9
Notes to the Financial Statements	10 to 15
Detailed Statement of Financial Activities	16 to 17

The Starting Over Fund

Report of the Trustees for the Year Ended 31 May 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards; crime (either as a victim of crime or as an offender rehabilitating into society).

Significant activities

The charity has assisted five (5) individuals who have been in need of both financial and non-financial support and mentoring. Three (3) of the beneficiaries had mental health issues and were given assistance by way of subsistence and living expenses to help them with daily life. Two of the other beneficiaries are refugees and were given support by way of bikes, laptops and mentoring and were able to secure work, allowing them to become self-sufficient and integrate into normal society.

Page 1

The Starting Over Fund

Report of the Trustees for the Year Ended 31 May 2026

OBJECTIVES AND ACTIVITIES

Grantmaking

The trustees have created the following policy on grant-making:

(1) Objective: To assist a vulnerable person who is socially excluded to become self-sufficient and to empower them to improve their circumstances by providing them with grants.

(2) Definitions:

Child or Children: A child is under the age of 18 (as defined in the United Nations convention on the Rights of a child) and children shall be defined accordingly

Grants: This is either money, non-monetary support, mentoring support that is provided to a venerable person who is socially excluded.

Socially Excluded: Means being excluded from society, or parts of society, as a result of one or more of the following unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards; crime (either as a victim of crime or as an offender rehabilitating into society).

Vulnerable Adult: A person who is or may be in need of community care services by reason of disability, age or illness and is or may be unable to take care or unable to protect him or herself against significant harm or exploitation. This definition of an adult covers all people over 18 years of age.

Vulnerable Person: A vulnerable adult and/or a vulnerable child, as the context dictates.

(3) Criteria: The grants are open to all vulnerable persons regardless of age, nationality, sex, religion, disability or immigration status. The vulnerable person is socially excluded and must:

a. Be currently in the UK only;

b. Utilise the grant in the UK, rather than send the grant abroad;

c. Must show willingness to support themselves and have the drive to better themselves;

d. Have no known drink nor drugs problem, or are willing to address or seek help for any substance dependency.

(4) Administration of Grant: The grant will be administered as follows:

a. Where possible the grant must be paid in a non-monetary way (gift vouchers, Oyster Cards) or purchased directly for the vulnerable person, although discretion can be exercised in provided cash to a vulnerable person where a non-monetary gift is not practicable (such as purchase of a uniform), subject to 3(d) being complied with.

b. Any suppliers or service providers must be reputable and trustworthy, who are known to the TSOF.

Page 2

The Starting Over Fund

Report of the Trustees for the Year Ended 31 May 2026

OBJECTIVES AND ACTIVITIES

c. Any amount spent on the vulnerable person must be fair and reasonable and capable of being objectively justified to the other trustees as well as to any potential donors.

d. Receipts and invoices for all spend must be retained where possible. Where receipts are not provided, a note should be made of the spend. Each receipt or note should have the reference number of the vulnerable person so that total spend on each vulnerable person can be calculated.

e. The grants should be reviewed every six months.

f. Grants should continue up to a period of 6 months, unless all trustees agree to extend the grant on the basis of the facts of the circumstances for each vulnerable person.

g. The ability to help the vulnerable person should be balanced against the risk of creating a dependency of the vulnerable person relying on the grant.

h. The trustees will not be checking the legal status of the vulnerable person as a primary concern is to help that vulnerable person by the way of a grant. If the trustees decide to check the legal status of the vulnerable person, they will ask the vulnerable person what their status is and carry out any checks at their sole discretion to verify this, to the best of their ability.

i. This grant policy will be updated regularly, taking into account the experiences and learnings of the TSOF.

(5) Other TSOF policies

a. This policy should also be read in conjunction with the TSOF safeguarding policy.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The trustees have worked with twelve beneficiaries during this financial year.

One beneficiary is currently being assisted by given funding to obtain legal assistance and support to challenge a decision to access public funding. This individual is also being helped with subsistence and is an ongoing beneficiary.

The second beneficiary has been provided with funding to help her pay her utility bills and have food to eat.

The third beneficiary has been provided with ad hoc support whilst facing mental health issues and has become self-sufficient, now that he has been provided with accommodation.

The remaining two beneficiaries are being supported through subsistence, provision of e-bikes and laptops, as well as mentoring in terms of securing them employment.

The charity has developed good contacts with local hostels, legal experts, and suppliers of useful surplus stock. Funding to the charity has also increased through its assistance offered to churches as well as the generosity of a major donor, who shares the Charity's vision for empowering the socially disadvantaged to better their lives.

Page 3

The Starting Over Fund

Report of the Trustees for the Year Ended 31 May 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

Charitable Incorporated Organisation.

Recruitment and appointment of new trustees

There are no formal selection methods for the appointment of trustees apart from the fact that they must have spent some time serving at a London based soup kitchen and display willingness and a passion to assist homeless people.

Organisational structure

The charity has four trustees.

The charity will also leverage its network of contacts in order to facilitate assisting beneficiaries off the street. The charity has developed good contacts with local churches, hostels, legal experts, and suppliers of useful surplus stock. Funding to the charity has also increased through its assistance offered to schools, churches as well as one major donor who shares the Charity's vision for empowering the socially disadvantaged in bettering their own lives.

Induction and training of new trustees

The trustees must read and comply with the charity's policies on:

Safeguarding vulnerable adults
Grant making policy
Read the Charity Commission's safeguarding guidance
The charity's constitution

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE009819 (England and Wales)

Registered Charity number

1172396

Registered office

Trustees

A S Shahata A M Whitworth V K Baid E T Toh

Page 4

The Starting Over Fund

Report of the Trustees for the Year Ended 31 May 2026

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Mr Romit Basu FCA Barnes Noble Ltd Chartered Accountants and Statutory Auditor Unitec House, 2 Albert Place London N3 1QB

24 Aug 2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................................ Andrew Whitworth A M ~~Whitworth - Trustee~~ Andrew Whitworth (Aug 24, 2026, 9:07pm)

Page 5

Independent Examiner's Report to the Trustees of The Starting Over Fund

Independent examiner's report to the trustees of The Starting Over Fund ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Mr Romit Basu FCA The Institute of Chartered Accountants in England and Wales

Barnes Noble Ltd Chartered Accountants and Statutory Auditor Unitec House, 2 Albert Place London N3 1QB

Date: .............................................

Page 6

The Starting Over Fund

Statement of Financial Activities for the Year Ended 31 May 2026

Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 8,445 8,500 EXPENDITURE ON Charitable activities Charitable activities 11,307 - Other 4,722 - Total 16,029 - NET INCOME/(EXPENDITURE) (7,584) 8,500 RECONCILIATION OF FUNDS Total funds brought forward 45,333 - TOTAL FUNDS CARRIED FORWARD 37,749 8,500	31.5.26 31.5.25 Total Total funds funds £ £ 16,945 7,880 11,307 7,482 4,722 1,855 16,029 9,337 916 (1,457) 45,333 46,790 46,249 45,333

The notes form part of these financial statements

Page 7

The Starting Over Fund

Balance Sheet

31 May 2026

Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 5 1,706 657 CURRENT ASSETS Debtors 6 1,629 - Cash at bank 35,897 7,843 37,526 7,843 CREDITORS Amounts falling due within one year 7 (1,483) - NET CURRENT ASSETS 36,043 7,843 TOTAL ASSETS LESS CURRENT LIABILITIES 37,749 8,500 NET ASSETS 37,749 8,500 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS	31.5.26 Total funds £ 2,363 1,629 43,740 45,369 (1,483) 43,886 46,249 46,249 37,749 8,500 46,249	31.5.25 Total funds £ 91 1,631 44,931 46,562 (1,320) 45,242 45,333 45,333 45,333 - 45,333

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year 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 applicable to the charitable company.

The notes form part of these financial statements

Page 8

continued...

The Starting Over Fund

Balance Sheet - continued

31 May 2026

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 24 Aug 2026

Andrew Whitworth

............................................. A M Whitworth - Trustee Andrew Whitworth (Aug 24, 2026, 9:07pm)

The notes form part of these financial statements

Page 9

The Starting Over Fund

Notes to the Financial Statements for the Year Ended 31 May 2026

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - straight line over 3 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 10

continued...

The Starting Over Fund

Notes to the Financial Statements - continued for the Year Ended 31 May 2026

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	31.5.26	31.5.25
	£	£
Depreciation - owned assets	359	84
Deficit on disposal of fixed assets	664	-

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2026 nor for the year ended 31 May 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2026 nor for the year ended 31 May 2025.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 7,880 - EXPENDITURE ON Charitable activities Charitable activities 7,482 - Other 1,855 - Total 9,337 - NET INCOME/(EXPENDITURE) (1,457) - RECONCILIATION OF FUNDS Total funds brought forward 46,790 - TOTAL FUNDS CARRIED FORWARD 45,333 -	Total funds £ 7,880 7,482 1,855 9,337 (1,457) 46,790 45,333

Page 11

continued...

The Starting Over Fund

Notes to the Financial Statements - continued for the Year Ended 31 May 2026

5.	TANGIBLE FIXED ASSETS
		Motor		Computer
		vehicles		equipment	Totals
		£		£	£
	COST
	At 1 June 2025		-	252	252
	Additions	2,638		657	3,295
	Disposals		-	(909)	(909)
	At 31 May 2026	2,638		-	2,638
	DEPRECIATION
	At 1 June 2025		-	161	161
	Charge for year		275	84	359
	Eliminated on disposal		-	(245)	(245)
	At 31 May 2026		275	-	275
	NET BOOK VALUE
	At 31 May 2026	2,363		-	2,363
	At 31 May 2025		-	91	91
6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	Other debtors			31.5.26 £ 1,629	31.5.25 £ 1,631

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The Starting Over Fund

Notes to the Financial Statements - continued for the Year Ended 31 May 2026

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.5.26	31.5.25
		£	£
	Trade creditors	163	-
	Accrued expenses	1,320	1,320
		1,483	1,320
8.	MOVEMENT IN FUNDS
	Unrestricted funds	Net movement At 1.6.25 in funds £ £	At 31.5.26 £
	General fund	45,333 (7,584)	37,749
	Restricted funds
	Restricted Fund	- 8,500	8,500
	TOTAL FUNDS	45,333 916	46,249
	Net movement in funds, included in the above are as follows:
	Unrestricted funds	Incoming Resources resources expended £ £	Movement in funds £
	General fund	8,445 (16,029)	(7,584)
	Restricted funds
	Restricted Fund	8,500 -	8,500
	TOTAL FUNDS	16,945 (16,029)	916

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The Starting Over Fund

Notes to the Financial Statements - continued for the Year Ended 31 May 2026

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement	At
At 1.6.24 in funds	31.5.25
£ £	£
Unrestricted fund 46,790 (1,457)	45,333
TOTAL FUNDS 46,790 (1,457)	45,333
Comparative net movement in funds included in the above are as follows:
Incoming Resources resources expended £ £ Unrestricted fund 7,880 (9,337)	Movement in funds £ (1,457)
TOTAL FUNDS 7,880 (9,337)	(1,457)
A current year 12 months and prior year 12 months combined position is as follows:
Net movement At 1.6.24 in funds £ £ Unrestricted fund 46,790 (9,041)	At 31.5.26 £ 37,749
Restricted fund
Restricted Fund - 8,500	8,500
TOTAL FUNDS 46,790 (541)	46,249

Page 14

continued...

The Starting Over Fund

Notes to the Financial Statements - continued for the Year Ended 31 May 2026

8. MOVEMENT IN FUNDS - continued

Net movement in funds included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted fund	16,325	(25,366)	(9,041)
Restricted fund
Restricted Fund	8,500	-	8,500
TOTAL FUNDS	24,825	(25,366)	(541)

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2026.

Page 15

The Starting Over Fund

Detailed Statement of Financial Activities
for the Year Ended 31 May 2026
	31.5.26	31.5.25
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Gifts	(1)	-
Donations	16,942	7,877
Miscellaneous Income	4	3
	16,945	7,880
Total incoming resources	16,945	7,880
EXPENDITURE
Charitable activities
Beneficiaries costs	9,820	7,420
Loss on sale of tangible fixed assets	664	-
Other	10,484	7,420
Website costs	2,593	298
Trade subscriptions	403	298
Accountancy fees	1,320	1,140
Legal and professional fees	47	35
Motor vehicles	275	-
Computer equipment	84	84
	4,722	1,855
Support costs
Management
Travel Expenses	468	-
Finance
Bank charges	-	62
Other
Sundries	163	-
Governance costs
Sundries	192	-

This page does not form part of the statutory financial statements

Page 16

The Starting Over Fund

Detailed Statement of Financial Activities
for the Year Ended 31 May 2026
	31.5.26	31.5.25
	£	£
Total resources expended	16,029	9,337
Net income/(expenditure)	916	(1,457)

This page does not form part of the statutory financial statements

Page 17

Issuer

Issuer Whitworth Legal Services Limited Document generated Mon, 24th Aug 2026 18:54:24 BST Document fingerprint 2be7029b057da9e7ee0f9316cf866375

Parties involved with this document

Document processed

Party + Fingerprint

Mon, 24th Aug 2026 21:07:34 BST

Andrew Whitworth - Signer (c86a9f9624dd7162bf0b2cee13ea72dc)

Audit history log

Date

Action

Mon, 24th Aug 2026 18:54:24 BST

Mon, 24th Aug 2026 18:54:33 BST Mon, 24th Aug 2026 18:55:59 BST

Mon, 24th Aug 2026 18:55:59 BST Mon, 24th Aug 2026 21:07:04 BST Mon, 24th Aug 2026 21:07:08 BST Mon, 24th Aug 2026 21:07:34 BST Mon, 24th Aug 2026 21:07:34 BST Mon, 24th Aug 2026 21:07:34 BST

Mon, 24th Aug 2026 21:07:34 BST

Envelope generated with fingerprint

8139cad7e078220706444e2658e6c44c by andrew.whitworth@me.com (152.37.100.142) Document generated with fingerprint 2be7029b057da9e7ee0f9316cf866375 (152.37.100.142) Andrew Whitworth has been assigned to this envelope. (152.37.100.142) Sent the envelope to Andrew Whitworth (andrew.whitworth@me.com) for signing (152.37.100.142) Document emailed to andrew.whitworth@me.com Andrew Whitworth opened the document email. (152.37.100.142) Andrew Whitworth viewed the envelope (152.37.100.142) Andrew Whitworth signed the envelope (152.37.100.142) This envelope has been signed by all parties (152.37.100.142) Signed document confirmation emailed to andrew.whitworth@me.com (152.37.100.142)

Signed document confirmation emails have been sent to all parties (152.37.100.142)