## **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** |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)**| |---|---|---|---|---| ||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** |**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||VinodBaid||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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 4. 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| ||||||| Page 12 continued... 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| ||||| Page 13 continued... 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 18:54:24 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)