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2025-12-31-accounts

REGISTERED CHARITY NUMBER: 1181143

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

POWER THE FIGHT

Rothmans Audit LLP Statutory Auditors Chartered Accountants Chilworth Point 1 Chilworth Road Southampton Hampshire SO16 7JQ

POWER THE FIGHT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Report of the Trustees 1 to 7
Report of the Independent Auditors 8 to 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 28
Detailed Statement of Financial Activities 29 to 30

POWER THE FIGHT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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).

LETTER FROM THE CHAIR

As Chair of Power The Fight, it is my privilege to introduce this year's Trustees' Report and to reflect on another year of significant impact, growth and learning.

Violence affecting young people remains one of the most urgent challenges facing many of our communities. Behind every statistic is a young person with hopes, potential and inherent worth; a family seeking support; and a community striving to create safer and healthier futures. Power The Fight exists because we believe that violence is not inevitable, and that lasting change is possible when communities are equipped, empowered and connected.

Throughout 2025, I have been encouraged by the way the organisation has continued to live out this mission with compassion, professionalism and courage. Whether through the Therapeutic Intervention for Peace (TIP) programme, our training and capacity-building work, or our partnerships with schools, statutory agencies, churches and community organisations, the charity has remained focused on addressing the root causes of violence while supporting those most affected by it.

Particularly encouraging has been the evidence of long-term impact. Young people have experienced improvements in wellbeing and engagement, school communities have strengthened their trauma-informed practice, and professionals across multiple sectors have grown in their understanding and confidence. The development of the TIP Alumni community is a powerful reminder that young people are not simply recipients of support; they are leaders, contributors and agents of change within their own communities.

As trustees, we have sought to provide robust governance and strategic oversight during a period of organisational growth. We have been encouraged by the charity's strong financial performance during the year, with income exceeding £1 million for the first time. At the same time, we remain mindful of the challenges facing the charitable sector, particularly the need to diversify income streams and strengthen long-term financial resilience. The Board continues to work closely with the executive team to ensure that growth is sustainable and that resources are stewarded wisely in pursuit of our mission.

I would like to express my sincere gratitude to our staff team, whose dedication and expertise make this work possible every day. I am equally grateful to my fellow trustees for their commitment, wisdom and generosity in serving the charity. We also extend our heartfelt thanks to our funders, donors, training partners, volunteers and supporters. Your confidence in Power The Fight enables us to continue reaching young people, families and communities who need support and hope.

Most importantly, we thank the young people and families who place their trust in us. We are continually inspired by their resilience, honesty and determination. They remind us why this work matters.

As we look ahead, we do so with confidence and humility. The challenges remain significant, but so too does the opportunity to make a difference. Together with our partners and supporters, we will continue working towards a future in which every young person can thrive free from the fear and impact of violence. Thank you for your continued support of Power The Fight.

William Dalziel

Chair of Trustees, Power The Fight

LETTER FROM THE CEO

2025 has been a year of deepening impact, growing reach and continued learning for Power The Fight. As I reflect on the past year, I am struck by both the urgency of our mission and the resilience of the young people, families and communities we serve.

Power The Fight was founded on a simple but powerful belief: that communities must be at the heart of the response to violence affecting young people. That belief has only strengthened as we have seen, first-hand, the impact of traumainformed, culturally competent and relational approaches in tackling the root causes of violence.

This year, our Therapeutic Intervention for Peace (TIP) programme has continued to demonstrate what is possible when young people are met with understanding rather than judgment. Supporting over 70 young people directly, alongside school staff and parents, TIP has not only improved emotional wellbeing and behaviour, but has also begun to shift school cultures towards more compassionate and effective responses. These are the kinds of systemic changes that create lasting impact.

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POWER THE FIGHT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

I am particularly encouraged by the development of our TIP Alumni community, where young people are stepping into leadership and giving back. Their initiative, including fundraising for other grassroots causes, is a powerful reminder that those closest to the issues are also closest to the solutions.

Alongside our direct delivery, we have seen strong demand for training and capacity-building, reaching around 600 professionals this year. This reflects a growing recognition across sectors that understanding trauma, contextual harm and youth violence is essential to safeguarding and supporting young people. The launch of our e-learning platform marks an important milestone in making this knowledge more accessible and sustainable at scale.

Our work remains grounded in partnership. From local authorities and schools to NHS partners, faith communities and grassroots organisations, collaboration continues to be central to how we operate and grow.

Financially, we have navigated a year of growth with care and discipline. Increased income and a stable surplus have enabled us to invest in our programmes and infrastructure while maintaining resilience. At the same time, the reduction in unrestricted income is a clear reminder of the importance of continuing to diversify our funding and build long-term sustainability.

None of this work would be possible without the dedication of our staff team, the wisdom and oversight of our trustees, and the generosity of our supporters and partners. I am deeply grateful to each of them.

Looking ahead, our commitment is clear. We will continue to expand our reach, embed trauma-informed approaches in more settings, and ensure that no young person or family affected by violence feels alone. We will also continue to advocate for systems change, ensuring that the voices of communities most impacted by violence are heard and acted upon.

Violence affecting young people is not inevitable. It is preventable. And together, we are building the relationships, systems and hope needed to make that prevention a reality.

Ben Lindsay OBE Founder & CEO, Power the Fight

OBJECTIVES AND ACTIVITIES

Objectives and aims

Power the Fight was launched in early 2019 in response to the rapid rise in serious youth violence in the UK, based on the belief that communities must be at the forefront of the response. The charity exists to empower communities to end youth violence through collaboration and shared learning.

We work with parents, churches, faith groups, community organisations and statutory agencies, equipping and training them through workshops to engage with the issues surrounding youth violence and its underlying causes. We also produce resources, engage with high-level decision makers in organisations and government (including the Mayor of London's Violence Reduction Unit and the cross-party Youth Violence Commission).

The objectives of the charity, as set out in the governing document, are:

In accordance with Christian principles and for the public benefit, to prevent crime and protect people of all ages and their property from knife and other serious youth violence, by: a) the rehabilitation of persons engaged in knife crime and other serious youth violence or at risk of becoming so engaged and

b) the support of victims of knife crime or other serious youth violence and their families.

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Power the Fight recognises violence affecting young people in the UK as a public health crisis with multiple causative factors including untreated trauma, lack of focus on early intervention, education in youth services and social inequality. Consequently, we advocate for a holistic approach to tackle these inter-related systemic root issues During 2025, Power the Fight continued to deliver preventative, trauma-informed programmes across education and community settings, focusing on young people most impacted by serious youth violence, exclusion and unmet mental health need. The organisation's approach is rooted in the understanding that violence is shaped by experience, environment and systemic harm, and that prevention requires coordinated relational and long-term responses.

Therapeutic Intervention for Peace (TIP)

The Therapeutic Intervention for Peace (TIP) programme remained a core part of the charity's work during the year. TIP is grounded in the understanding that many young people affected by violence are responding to trauma rather than pathology. This programme aims to prevent young people becoming involved in violence as well as helping those that have been affected develop safer ways of coping, while working with schools and families to shift the environments surrounding them.

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POWER THE FIGHT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

TIP is a multi-layered intervention delivered in secondary school setting, combining:

The following measures are used to assess the impact of the programme, including target KPIs:

Outcomes

Young people show improved mental health and wellbeing.

Indicators

50% of young people show improved mental health and wellbeing between the start and end of the project.

50% of young people show any increase in attendance or attainment from baseline data and/or fewer incidents are recorded on behaviour log.

Increased cultural sensitivity in professional practice for school staff and partners working with the schools.

50% of professionals self-report increased knowledge of cultural sensitivity on training feedback forms.

70% of professionals self-report increased understanding of SYV on training feedback forms.

Parents/carers are better equipped to support young people's mental health needs

50% of professionals self-report increased confidence and self-efficacy in professional practice. 60% of parents/carers self-report increased understanding of SYV and young people's wellbeing and contextual factors.

Across the programme delivery period from September 2023 to August 2025:

70% of young people showed improvements in emotional wellbeing, with many also demonstrating improved school attendance or reduced behavioural incidents (53% over the 24-25 academic year). School staff reported increased confidence in responding to trauma, safeguarding concerns and behavioural need, alongside improvements in wellbeing and professional practice. Outcomes in relation to understanding of cultural sensitivity and violence affecting young people could not be collected due to postponement of training sessions by the schools. These have been rearranged for 2026. 60% of parents and carers reported increased understanding of adolescent mental health, safety and contextual risk factors. Strong relationships with the schools, development of our internal team and co-development with participating children and young people have all enabled us to achieve these outcomes.

Following engagement with TIP, young people are invited to join the Alumni group. The Alumni project has continued to develop over the year, with a consistent membership of 10 young people and plans in place to offer exit support and opportunities when the older members of the group reach 18. This initiative aims to facilitate youth-led efforts to support mental health and reduce risks related to violence and exploitation. In the last year, the group approached this aim by organising a sports day event to raise funds for another local charity that supports young parents.

In 2025, we started to scale up the TIP project by working with two Learning Partner organisations to embed the TIP approach in their context through training, reflective practice, project pilots and a learning community. This work has been established well in 2025 and will continue until December 2027 when we will review the effectiveness of this way of scaling our impact.

Impact on School Communities and Systems

Beyond individual outcomes, TIP worked to shift the conditions within schools that shape young people's experiences. Schools reported strengthened pastoral approaches, improved collaboration around safeguarding, and increased use of trauma-informed responses across staff teams.

Reflective practice provided a structured space for staff to process their own exposure to distress and complexity, helping to reduce burnout and support more consistent, compassionate responses to young people.

Training

Training is a core charitable activity for Power the Fight, supporting professionals and institutions to better understand trauma, contextual harm and violence affecting young people, and to respond in ways that prioritise safety, care and prevention.

Demand for training remained consistently high throughout 2025. Power the Fight delivered training across youth services, education, healthcare, faith and community settings to approximately 600 professionals across 12 organisations and projects.

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POWER THE FIGHT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

During the year, training was delivered to a range of partners, including local authority youth services, healthcare providers, community and faith organisations, and higher education settings. Key delivery included work with Tower Hamlets Youth Service, the Rise Up Youth Practitioner Development Programme, NHS partners supported through funding from Johnson & Johnson, and contextual safeguarding training delivered nationally, including in Edinburgh.

Alongside delivery, the organisation developed and launched a new Power The Fight e-learning platform, supported by Johnson & Johnson. The platform was piloted during the summer, with feedback informing refinement ahead of its public launch in November 2025. Trustees view the platform as an important step in widening access to learning while supporting sustainable growth.

Senior leadership maintained responsibility for managing training capacity and delivery quality throughout the year, with trustees receiving assurance through regular oversight and reporting. A measured approach was taken to new commitments to ensure that standards and staff wellbeing were protected.

Family and Community Support

Power the Fight's work is rooted in solidarity with families and communities most impacted by violence. In 2025, the organisation provided a family support grant to one family affected by knife crime and made a £3,886 contribution to Brave's, a grassroots organisation supporting safe, community-led provision for young people.

In addition, Power The Fight led the successful delivery of the London Violence Reduction Unit's My Ends programme in Lewisham. As lead partner of a consortium formed of Spark2Life, XLP, Partisan and Carlene Firmin Consultancy we coordinated interventions and support for young people capacity building to community groups and connection with local authority systems and services.

FINANCIAL REVIEW

Financial position

During the year, the charity generated total income of £1,140,877 (2024: £827,594), representing an increase of £313,285 compared to the prior year. This growth reflects successful income diversification and continued demand for the charity's services.

Total expenditure for the year amounted to £1,074,176 (2024: £923,427), representing an increase of £150,751. This increase reflects the charity's continued strategic investment in service delivery and operational infrastructure in response to growing demand.

Unrestricted donations income totalled £106,274, compared to £146,006 in 2024, representing a decrease of approximately 27%. While unrestricted donations reduced during the year, the charity continued to receive strong support from individuals, churches, local businesses and community organisations.

The year resulted in an overall surplus of £66,701, compared to a deficit of £95,833 in 2024, reflecting the careful management of resources and the planned application of restricted funds in line with funding agreements. As a result, the charity's financial position remains stable, supported by a strong balance sheet.

Trustees continue to monitor the reserves policy to ensure the organisation maintains sufficient funds to meet future obligations and manage financial risk effectively.

Principal funding sources

The financial information above reflects the successful fundraising efforts of the last year. Power The Fight's approach to fundraising is to ensure that diverse funding streams are secured, in order to support the sustainability and financial security of the organisation. These diverse funding streams include grants and foundations, training contracts and commissions, donations and fundraising events.

During 2025, we made a number of successful funding applications including securing a new grant from Global make Some Noise and extension grants from Lightbulb Trust and Mission 44. In 2025 Power The Fight started working with a freelance Fundraiser & Bid Writer to support and add capacity in this area. The Fundraiser works closely with the Deputy CEO and reports to the Director of Finance and Operations who monitors all fundraising activity. No complaints against this person have been received in the last year and safeguards are in place to protect the public from the behaviours outlined in s162A of the Charities Act 2011, this includes: monitoring and oversight from Director of Finance & Operations; sign-off on all fundraising activities from the SLT; GDPR policy in place which applies to those sharing personal data for fundraising purposes; organisational safeguarding policy for children and vulnerable adults.

Training revenue continued to be an important income stream for the organisation in 2025 and we also launched our Clinical Supervision and Reflective Practice offer which will further support the increase of unrestricted funding.

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POWER THE FIGHT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

FINANCIAL REVIEW

In addition, we ran a two successful fundraising activities. 20 people took part in the Royal Parks Half Marathon on Power the Fight's behalf, raising a total of £22,511 and the Prince of Peckham Fundraiser raised £2,375.

Collectively, these activities met the fundraising objectives set for the year.

A summary of funders and donors is included on page 4. The trustees extend their sincere appreciation to all supporters. Every contribution, regardless of size, is valued, and many donations represent significant personal commitment. This generosity remains vital in enabling Power the Fight to sustain and scale its work.

Reserves policy

The trustees reviewed the charity's reserves policy during the year in line with the updated Finance Operating Policy and with due regard to Charity Commission guidance.

For the purpose of this policy, reserves are defined as unrestricted funds freely available for the charity's general purposes, excluding restricted funds, designated funds and tangible fixed assets. Restricted funds are held and applied strictly in accordance with funder conditions, while designated funds are unrestricted funds formally set aside by trustees for specific purposes.

The charity holds reserves to manage financial risk and income volatility, ensure continuity of operations in the event of funding interruption, meet contractual commitments and support prudent financial planning in a complex operating environment.

Trustees assess the adequacy of reserves on a risk-basis, guided by the organisation's policy to hold up to six months of operating income, and informed by the charity's income profile, forecast expenditure, contractual commitments and exposure to unforeseen events. This approach enables trustees to maintain financial resilience while responding flexibly to changing circumstances.

Trustees have also designated portions of unrestricted funds for strategic purposes aligned with the charity's mission, including community grant-making, research and learning, and organisational sustainability. Designated funds are formally approved and kept under regular review.

As at 31 December 2025 unrestricted reserves stood at £484,042 and restricted reserves stood at £11,832. Trustees remain satisfied that reserves are sufficient to support the charity's ongoing activities.

The reserves policy is reviewed by the trustees at least annually as part of the budget-setting and year-end review process, and more frequently where there are material changes to income, expenditure or operating context.

FUTURE PLANS

Power the Fight's mission is to end youth violence affecting young people. This will be pursued through three core objectives:

" ensuring no young person or family impacted by violence feels alone

" embedding culturally sensitive and inclusive services for young people, families and communities

" centring the voices of communities most impacted by violence in policy and programme change

Over the next three years, the organisation will expand the TIP model to new locations across the UK, supporting students, families and school communities through culturally relevant therapeutic interventions.

The charity will continue to develop and embed its e-learning platform, launched in 2025, to widen access to specialist training and support professionals nationally.

Alongside this, Power the Fight will deepen community engagement through digital resources, strengthened partnerships, and advocacy with policy and system leaders to support long-term, preventative change.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is a Charitable Incorporated Organisation (CIO) governed by a constitution adopted on 12 December 2018. The constitution defines the charity’s purposes, governance arrangements, and the appointment and responsibilities of trustees. As a CIO, the charity has its own legal identity and limited liability for trustees.

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POWER THE FIGHT

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The trustees are responsible for the overall governance and strategic direction of the charity and for ensuring it is managed in accordance with its charitable objects, governing document and applicable legal requirements. Trustees meet regularly throughout the year and receive reports covering finance, risk, safeguarding, programme delivery and organisational development.

Decisions are taken collectively and supported by a clear scheme of delegation, through which day-to-day operational responsibility is delegated to the senior leadership team.

Trustees are appointed based on the skills, experience and perspectives required to support the charity's mission and strategic priorities. New trustees receive an induction covering the charity's work, governance responsibilities, key policies and financial position.

Risk management

The Trustees regularly review the principal risks facing the charity in line with Risk Management Policy. Key areas of risk include financial sustainability, governance, safeguarding, operational delivery, legal and regulatory compliance, and external factors beyond the charity's control.

A continuing area of focus is the uncertainty of long-term income, particularly unrestricted funding. Trustees oversee mitigation measures including income diversification, prudent financial planning and the careful management of reserves to support the charity's financial resilience.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1181143

Principal address

c/o Market Peckham Ltd 133A Rye Lane London SE15 4BQ

Trustees

S H Matthews (resigned 15.7.25) A N Peterkin T Makoni (resigned 5.2.25) C H L Millar E G Christou (resigned 4.6.25) P Gray (resigned 25.11.25) B C W Lindsay (resigned 23.9.25) T T Newman M Stickland (resigned 4.6.25) W Dalziel S C Roper (appointed 25.11.25) D M Mutisya (appointed 25.11.25) P Y Daniyan (appointed 23.9.25)

Auditors

Rothmans Audit LLP Statutory Auditors Chartered Accountants Chilworth Point 1 Chilworth Road Southampton Hampshire SO16 7JQ

CEO

B C W Lindsay

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POWER THE FIGHT

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

Barclays 1 Churchill Place London E14 5HP

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

STATEMENT OF TRUSTEES' RESPONSIBILITIES

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

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. 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.

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 14th July 2026

........................................................................ W Dalziel - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF POWER THE FIGHT

Opinion

We have audited the financial statements of Power the Fight ('the charity') for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Emphasis of matter

We draw attention to note 14 to the financial statements which explains a number of prior year adjustments made.

Our opinion is not modified in respect of this matter.

Other information

The other information comprises the information included in the annual report, including the Report of the Trustees, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF POWER THE FIGHT

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach was as follows:

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the recognition of income and the override of controls by management. To address the risk of fraud in these areas, we:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF POWER THE FIGHT

Other matter

The financial statements for the year ended 31 December 2024 were not audited, and accordingly the comparative figures in these accounts are unaudited.

Eligibility for appointment as a statutory auditor

Rothmans Audit LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Rothmans Audit LLP Statutory Auditors Chartered Accountants Chilworth Point 1 Chilworth Road Southampton Hampshire SO16 7JQ

Date: ............................................. 29 July 2026

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POWER THE FIGHT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Therapeutic Intervention for Peace
Training and Welfare
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Therapeutic Intervention for Peace
Training and Welfare
Direct support
Cumberland Lodge
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
165,942
136,906
208,302
-
13,067
524,217
40,436
149,483
246,313
19,586
-
455,818
68,399
415,643
484,042		 Restricted
funds
£
616,660
-
-
-
-
616,660
597
566,642
24,808
26,311
-
618,358
(1,698)
13,530
11,832		 2025
Total
funds
£
782,602
136,906
208,302
-
13,067
1,140,877
41,033
716,125
271,121
45,897
-
1,074,176
66,701
429,173
495,874		 2024
Total
funds
as restated
£
541,762
91,806
180,581
315
13,130
827,594
13,831
640,795
216,577
39,915
12,309
923,427
(95,833)
525,006
429,173

The notes form part of these financial statements

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POWER THE FIGHT

BALANCE SHEET 31 DECEMBER 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
15
-
CURRENT ASSETS
Stocks
16
-
Debtors
17
232,234
Cash at bank
614,640
846,874
CREDITORS
Amounts falling due within one year
18
(362,832)
NET CURRENT ASSETS
484,042
TOTAL ASSETS LESS CURRENT LIABILITIES
484,042
NET ASSETS
484,042
FUNDS
20
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
1,969
-
1,220
112,297
113,517
(103,654)
9,863
11,832
11,832		 2025
Total
funds
as
£
1,969
-
233,454
726,937
960,391
(466,486)
493,905
495,874
495,874
484,042
11,832
495,874		 2024
Total
funds
restated
£
3,938
2,704
227,121
544,616
774,441
(349,206)
425,235
429,173
429,173
415,643
13,530
429,173

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 14th July 2026 and were signed on its behalf by:

............................................. W Dalziel - Trustee

Type text here

The notes form part of these financial statements

Page 12

POWER THE FIGHT

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2025
a
£
169,254
169,254
-
13,067
13,067
182,321
544,616
726,937		 2024
s restated
£
(9,006)
(9,006)
(5,907)
13,130
7,223
(1,783)
546,399
544,616

The notes form part of these financial statements

Page 13

POWER THE FIGHT

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2025 2024
as restated
£ £
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities) 66,701 (95,833)
Adjustments for:
Depreciation charges 1,969 1,969
Interest received (13,067) (13,130)
Decrease in stocks 2,704 1,149
Increase in debtors (6,334) (181,918)
Increase in creditors 117,281 278,757
Net cash provided by/(used in) operations 169,254 (9,006)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.25 Cash flow At 31.12.25
£ £ £
Net cash
Cash at bank 544,616 182,321 726,937
544,616 182,321 726,937
Total 544,616 182,321 726,937

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 14

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 'but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The financial statements are prepared in Sterling which is the functional and presentation currency of the charity.

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. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

INCOME

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from advice and training and other events and courses given to educate and empower communities, statutory bodies and others.

EXPENDITURE

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Page 15

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES - continued

EXPENDITURE

Expenditure on raising funds comprises the costs incurred on commercial trading activities and fundraising.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are apportioned directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on the basis of percentage of income.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

TANGIBLE FIXED ASSETS

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £2,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Equipment

Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charity for UK income tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

The charity applies VAT in accordance with UK VAT legislation and relevant guidance issued by HMRC. The charity recognises that it undertakes a mix of activities, some of which are outside the scope of VAT, exempt, or taxable.

FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

DEBTORS

Debtors include amounts owed to the charity for goods or services provided in the normal course of operations, donations receivable, and other amounts due.

Page 16

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES - continued

DEBTORS

Prepayments represent payments made in advance for goods or services to be received in future periods and are recognised as debtors.

Accrued income represents income earned but not yet invoiced or received at the reporting date and is recognised where there is entitlement, certainty of receipt, and the amount can be measured reliably.

CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.

CREDITORS AND PROVISIONS

Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

FINANCIAL INSTRUMENTS

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations
Grants
Donated services and facilities		 2025
a
£
106,274
676,328
-
782,602		 2024
s restated
£
146,006
395,743
13
541,762

The income from donations and legacies was £782,602 (2024: £541,762) of which £165,942 was unrestricted (2024: £208,880) and £616,660 restricted (2024: £332,880).

Grants received, included in the above, are as follows:

3.

Other grants receivable
OTHER TRADING ACTIVITIES
Online sales		 2025
a
£
676,328
2025
a
£
-		 2024
s restated
£
395,743
2024
s restated
£
315

Page 17

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

4. INVESTMENT INCOME

Deposit account interest
All investment income was unrestricted.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Intervention
Therapeutic Intervention for Peace
Training
Training and Welfare
Welfare services
Training and Welfare		 2025
a
£
13,067
2025
a
£
136,906
189,926
18,376
345,208		 s
s

All investment income was unrestricted.

5. INCOME FROM CHARITABLE ACTIVITIES

All income from charitable activities was unrestricted, for both this year and last.

An amount of £247,852 (2024: £123,052) was received by the charity and an amount of £271,049 (2024: £81,236) was distributed by the charity to consortium members in respect of a combined contract, for which Power the Fight acts as an agent.

As at the year-end, an amount of £18,619 (2024: £41,816) was owed to the consortium members.

6. RAISING FUNDS

RAISING DONATIONS AND LEGACIES

Events
Contractors
Patron
OTHER TRADING ACTIVITIES
Opening stock
Purchases
Closing stock
Aggregate amounts		 2025
as
£
8,626
21,793
-
30,419
2025
as
£
2,704
7,910
-
10,614
41,033		 2024
restated
£
368
934
10,964
12,266
2024
restated
£
3,853
416
(2,704)
1,565
13,831

Page 18

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

7. CHARITABLE ACTIVITIES COSTS

Grant
funding of
activities
Support
Direct
(see note
costs (see
Costs
8)
note 9)
£
£
£
Therapeutic Intervention for Peace
522,395
28,689
165,041
Training and Welfare
207,655
-
63,466
Direct support
15,120
5,386
25,391
745,170
34,075
253,898
8.
GRANTS PAYABLE
2025
£
Therapeutic Intervention for Peace
28,689
Direct support
5,386
34,075
The total grants paid to institutions during the year was as follows:
2025
£
Grants for the relief of hardship
28,689
9.
SUPPORT COSTS
Governance
Management
Finance
costs
£
£
£
Therapeutic Intervention for Peace
154,519
202
10,320
Training and Welfare
59,419
77
3,970
Direct support
23,772
31
1,588
237,710
310
15,878
Activity
Basis of allocation
Management
These costs are allocated as described below.
Finance
These costs are allocated as described below.
Governance costs
These costs are allocated as described below.
Charitable activity
Therapeutic Intervention for Peace
Training and welfare
Direct support		 Totals
£
716,125
271,121
45,897
1,033,143
2024
as restated
£
30,506
7,300
37,806
2024
as restated
£
30,506
Totals
£
165,041
63,466
25,391
253,898
Split
65%
25%
10%		 Totals
£
716,125
271,121
45,897
1,033,143
2024
as restated
£
30,506
7,300
37,806
2024
as restated
£
30,506
Totals
£
165,041
63,466
25,391
253,898
Split
65%
25%
10%
a
a		 s
s

Page 19

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

9. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Therapeutic
Training
Intervention
and
Direct
for Peace
Welfare
support
£
£
£
Other operating leases
63,419
24,393
9,757
Repairs and renewals
9,317
3,583
1,433
Insurance
914
351
141
Telephone
4,355
1,675
670
Postage and stationery
4,006
1,540
616
Sundries
(760)
(294)
(117)
Staff training
4,611
1,773
709
Staff welfare
6,213
2,382
956
Advertising
24,768
9,527
3,811
Accountancy
12,585
4,840
1,936
Computer costs
8,827
3,395
1,358
Subscriptions
10,989
4,225
1,690
Entertaining
3,012
1,159
464
Professional fees
983
378
151
Depreciation of tangible and
heritage assets
1,280
492
197
Bank charges
202
77
31
Trustees' remuneration etc
127
49
20
Auditors' remuneration
8,940
3,439
1,375
Auditors' remuneration for
non audit work
1,253
482
193
165,041
63,466
25,391
10.
AUDITORS' REMUNERATION
Fees payable to the charity's auditors for the audit of the charity's financial
statements
Other assurance services
Other non-audit services		 2025
a
Total
activities
£
97,569
14,333
1,406
6,700
6,162
(1,171)
7,093
9,551
38,106
19,361
13,580
16,904
4,635
1,512
1,969
310
196
13,754
1,928
253,898
2025
a
£
13,754
-
1,928		 2024
s restated
Total
activities
£
97,985
-
3,371
6,840
527
1,166
10,339
5,031
18,671
64,845
11,742
4,997
3,856
29,338
1,969
1,137
-
-
5,544
267,358
2024
s restated
£
-
3,744
1,800
s

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

B Lindsay served as CEO and received payments of £88,522 (2024: £79,367) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.

TRUSTEES' EXPENSES

TRUSTEES' EXPENSES
2025 2024
as restated
£ £
Trustees' expenses 196 -

Travel expenses of £196 (2024: £nil) were reimbursed to William Dalziel.

Page 20

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. STAFF COSTS

STAFF COSTS
2025 2024
as restated
£ £
Wages and salaries
497,799		 394,536
Social security costs
61,326		 31,900
Other pension costs
21,061		 21,931
580,186 448,367
The average monthly number of employees during the year was as follows:
2025 2024
as restated
Employees
14		 15
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
2025 2024
as restated
£70,001 - £80,000
1		 1
£80,001 - £90,000
1		 -
2 1

Included in the above is total key management personnel compensation of £319,205 (2024: £158,298).

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
208,882
Charitable activities
Therapeutic Intervention for Peace
91,806
Training and Welfare
180,581
Other trading activities
315
Investment income
13,130
Total
494,714
EXPENDITURE ON
Raising funds
13,059
Charitable activities
Therapeutic Intervention for Peace
241,554
Training and Welfare
210,754
Direct support
17,287
Cumberland Lodge
5,265
Total
487,919
NET INCOME/(EXPENDITURE)
6,790
Transfers between funds
(1,868)
Net movement in funds
4,927		 Restricted
funds
as
£
332,880
-
-
-
-
332,880
772
399,241
5,823
22,628
7,044
435,508
(102,623)
1,868
(100,760)		 Total
funds
restated
£
541,762
91,806
180,581
315
13,130
827,594
13,831
640,795
216,577
39,915
12,309
923,427
(95,833)
-
(95,833)

Page 21

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
RECONCILIATION OF FUNDS
Total funds brought forward
410,716
TOTAL FUNDS CARRIED FORWARD
415,643		 Restricted
funds
as
£
114,290
13,530		 Total
funds
restated
£
525,006
429,173

14. PRIOR YEAR ADJUSTMENT

A number of changes were made to the comparative figures with regards to allocation between restricted and unrestricted funds.

During the year it was noted that charitable activity income of £204,164 and expenditure of £212,875 had been recorded as restricted, despite this relating to contracts for the provision of services. As there was no restriction beyond the provision of the services, these amounts have been reclassified as unrestricted. As part of the same adjustment, expenditure attributable to the Therapeutic Intervention for Peace activity was reduced by £129,583, and Training and Welfare increased by the same.

Grant income of £43,000 was recognised in restricted income, where only part of the total should have been restricted. An amount of £33,000 was therefore reallocated as the designated fund; Bernard Lewis core fund.

An amount of £1,501 was found to have not been recognised as restricted expenditure, so this was moved from unrestricted to restricted expenditure.

As a result of the above changes; income of £237,164, expenditure of £244,374 and opening reserves of £8,711 have moved from restricted to unrestricted funds. As a result net assets of £1,501 have also been moved out of restricted funds.

15. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2025 and 31 December 2025 5,907
DEPRECIATION
At 1 January 2025 1,969
Charge for year 1,969
At 31 December 2025 3,938
NET BOOK VALUE
At 31 December 2025 1,969
At 31 December 2024 3,938

Page 22

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

16. STOCKS

Stocks
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Accrued income
Prepayments		 2025
a
£
-
2025
a
£
164,153
14,558
45,000
9,743
233,454		 2024
s restated
£
2,704
2024
s restated
£
156,026
34,893
21,495
14,707
227,121

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors comprises unpaid grants and donations, as well as amounts receivable in respect of charitable activities.

18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
VAT
Other creditors
Consortium fees
Deferred income
Accrued expenses
Deferred income at 1 January 2025
Resources deferred during the year
Amounts released from previous periods		 2025
£
117,573
91,002
1,823
-
18,619
223,715
13,754
466,486
2025
£
232,970
223,715
(232,970)
223,715		 a 2024
s restated
£
52,498
-
13,382
1,147
41,816
232,970
7,393
349,206
2024
£
55,369
232,970
(55,369)
232,970

Deferred income in respect of charitable activities refers to amounts received in advance of the delivery of services, and is released as the performance obligations are satisfied.

Deferred income in respect of grants is recognised similarly, where those grants are subject to performance related conditions, primarily where the grant is for a set period.

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2025
a
£
27,467
76,531
103,998		 2024
s restated
£
70,000
-
70,000

During the year the charity was charged £74,393 (2024: £72,556) for its office operating hire.

Page 23

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

20. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Sustainability fund
Community Development fund
Research fund
Training fund
Restricted funds
HSBC Podcast
Staff welfare
Esme Reflective Practice fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Research fund
Training fund
Bernard Lewis Core fund
Restricted funds
Garfield Weston fund
Johnson & Johnson fund
HSBC Podcast
Mission 44
The Charter Schools Educational Trust
Comic Relief emergency fund
BBC Children in Need extension fund
Esme Reflective Practice fund
National Lottery fund
City Bridge fund
Paul Hamlyn fund
Bernard Lewis Core fund
Mission 44 Extension
Global's Make Some Noise
TOTAL FUNDS

Page 24

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Sustainability fund
Community Development fund
Research fund
Training fund
Restricted funds
Core administration fund
Comic Relief fund
Johnson & Johnson fund
Bernard Lewis family support funds
Cumberland Lodge fund
BBC Children in Need fund
HSBC Podcast
Mission 44
The Charter Schools Educational Trust
Staff welfare
TOTAL FUNDS		 At 1.1.24
£
241,132
50,000
50,000
20,000
49,584
410,716
3
16,250
5,344
27,500
4,054
28,754
6,760
15,625
-
10,000
114,290
525,006		 Net
movement
in funds
£
41,204
-
(7,300)
(9,498)
(17,611)
6,795
(3)
(16,705)
(5,711)
(27,500)
(4,054)
(28,754)
(3,230)
(15,625)
(1,046)
-
(102,628)
(95,833)		 Transfers
between
funds
£
(1,760)
-
-
-
(108)
(1,868)
-
455
367
-
-
-
-
-
1,046
-
1,868
-		 At
31.12.24
£
280,576
50,000
42,700
10,502
31,865
415,643
-
-
-
-
-
-
3,530
-
-
10,000
13,530
429,173

Page 25

continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

20. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Community Development fund
Research fund
Garfield Weston fund
Training fund
Bernard Lewis Core fund
Restricted funds
Core administration fund
Comic Relief fund
Johnson & Johnson fund
Bernard Lewis family support funds
Cumberland Lodge fund
BBC Children in Need fund
HSBC Podcast
Mission 44
The Charter Schools Educational Trust
BBC Children in Need extension fund
National Lottery fund
City Bridge fund
Paul Hamlyn fund
Media Training fund
Bernard Lewis Core fund
TOTAL FUNDS		 Incoming
resources
£
175,915
-
-
14,869
270,930
33,000
494,714
-
32,500
66,103
-
-
1
-
26,007
58,849
5,401
66,268
25,251
37,500
5,000
10,000
332,880
827,594		 Resources
Movement
expended
in funds
£
£
(134,711)
41,204
(7,300)
(7,300)
(9,498)
(9,498)
(14,869)
-
(288,541)
(17,611)
(33,000)
-
(487,919)
6,795
(3)
(3)
(49,205)
(16,705)
(71,814)
(5,711)
(27,500)
(27,500)
(4,054)
(4,054)
(28,755)
(28,754)
(3,230)
(3,230)
(41,632)
(15,625)
(59,895)
(1,046)
(5,401)
-
(66,268)
-
(25,251)
-
(37,500)
-
(5,000)
-
(10,000)
-
(435,508)
(102,628)
(923,427)
(95,833)

Unrestricted funds

The designated Sustainability Fund is an unrestricted fund set aside to provide additional resources to ensure that the charity and its projects are sustainable in the event of a shortfall in agreed project and core funding.

The designated Research fund is an unrestricted fund set aside to enable research to be undertaken starting in 2022 on certain issues affecting the impact of serious youth violence.

The designated Community development fund is an unrestricted fund set aside to support the work of church, faith and other community groups in reducing youth violence.

The designated Training fund is an unrestricted fund for the contractual delivery of training. As such, there is no restriction by the customer, however the charity ensures that any surpluses arising from such services are ringfenced, and spent on training related expenditure only, so they are designated funds in the financial statements.

The designated Garfield Weston fund is an unrestricted fund to develop culturally sensitive programs and develop the work with Clinical Psychologists. During 2024, it was determined that a separate designated fund was no longer required for these monies and the remaining balance of £23,500 was transferred to the general unrestricted fund.

Restricted funds

Garfield Weston fund is restricted towards TIP and core costs.

The Johnson and Johnson fund is a restricted fund grant to support projects involving community health and wellbeing. This was extended for another year.

The SLAM (South London and Maudsley) fund is a restricted fund grant to support extending the reach of therapeutic services. Funder agreed to extend this service and continue paying for the Family Support Worker.

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continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

20. MOVEMENT IN FUNDS - continued

The HSBC Podcast fund is a restricted fund grant to support the purchase of capital equipment.

The Mission 44 fund is a restricted fund grant to support inclusive learning environments for young people.

The Charter School Educational Trust fund supports the implementation of TIP in three secondary schools within the Trust.

The Comic Relief fund is a restricted fund to support the development of Therapeutic Intervention for Peace (TIP) projects and development.

The BBC Children in Need fund is a restricted fund for the support of children focused projects in 2023. This was extended in 2024.

Esmee Fairbain Scale Up unrestricted core costs to scale up the Therapeutic Intervention for Peace (TIP) Project.

The Durham fund builds on training delivered in 2021/22 and supports innovation in tackling youth violence and embedding Contextual Safeguarding research.

The National Lottery fund supports the scaling up of TIP (2023-2028), enabling co-production of effective interventions with local communities across England.

The City Bridge fund contributes to salaries of TIP staff and other related project costs.

The MyEnds VRU fund supports the MyEnds programme, developing community-led and locally relevant interventions for those most at risk.

The Paul Hamlyn fund is restricted to the delivery of TIP in three secondary schools.

The Youth Leadership fund enables delivery of training programmes on contextual safeguarding, race and youth violence, and youth work policy development.

Bernard Lewis funds comprise of both an unrestricted amount plus an amount restricted to staff welfare.

City of Edinburgh's training fund for delivering for PTF to deliver Contextual Safeguarding Training to the local authority.

Global Make Some Noise is restricted funding to deliver TIP supporting young people at risk of violence.

McDonalds Everybody’s Business is a restricted fund to fund the TIP work and support young people aged 1215yrs at risk of violence in the South London to improve their mental health and safety.

Multi-Faith Networks (Violence Reduction Unit) is restricted fund set up with the strategic aim of bringing together faith leaders and organisations to explore how the faith sector can work in partnership to tackle violence and support young people affected.

The Core Administration Fund is a restricted fund providing financial grants to support the charity's core administrative costs.

The Benefact Trust fund is a restricted fund to support the employment of new training staff.

The Cumberland Lodge fund was a restricted fund to support a conference symposium held in 2023.

The Mayor of London MOPAC fund is a restricted fund grant financed by the Mayor of London's Violence Reduction Unit to establish a school's project for TIP ("Therapeutic Intervention for Peace") in Lewisham.

The Staff Welfare fund is a restricted fund grant to support staff wellbeing.

Rowlett Trust fund to support the delivery of TIP and delivery training.

Light Bulb Trust unrestricted funds to go towards core costs.

Northamptonshire Children’s Trust is training contract to deliver 6 modules of training.

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continued...

POWER THE FIGHT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

21. RELATED PARTY DISCLOSURES

Amounts of £3,000 (2024: £3,000) of unrestricted donations were received from Kings Church London, a charity with a common trustee.

Amounts of £28,541 (2024: £40,429) of training income were received from The Federation of London Youth Clubs, a charity whose CEO is a trustee of Power the Fight.

During the year, the charity commissioned research in the form of a PhD to be undertaken by B Lindsay, in conjunction with Durham University, into specific impacts of cultural competency on services provided to children. During the year £6,788 (2024: £9,498) was incurred in fees for this PhD research.

Page 28

POWER THE FIGHT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Donated services and facilities
Other trading activities
Online sales
Investment income
Deposit account interest
Charitable activities
Training
Welfare services
Intervention
Total incoming resources
EXPENDITURE
Raising donations and legacies
Events
Contractors
Patron
Other trading activities
Opening stock
Purchases
Closing stock
Charitable activities
Wages
Social security
Pensions
Postage and stationery
Sundries
Contractors
Travel
Research
Events
Grants to institutions
Grants to individuals
Support costs
Management
Other operating leases
Carried forward		 2025
£
106,274
676,328
-
782,602
-
13,067
189,926
18,376
136,906
345,208
1,140,877
8,626
21,793
-
30,419
2,704
7,910
-
10,614
497,799
61,326
21,061
1,359
3,253
120,923
8,475
24,646
6,328
28,689
5,386
779,245
97,569
97,569		 2024
as restated
£
146,006
395,743
13
541,762
315
13,130
155,578
25,003
91,806
272,387
827,594
368
934
10,964
12,266
3,853
416
(2,704)
1,565
394,536
31,900
21,931
775
13,904
120,961
11,322
9,498
(395)
30,506
7,300
642,238
97,985
97,985

This page does not form part of the statutory financial statements

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POWER THE FIGHT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Management
Brought forward
Repairs and renewals
Insurance
Telephone
Postage and stationery
Sundries
Staff training
Staff welfare
Advertising
Accountancy
Computer costs
Subscriptions
Entertaining
Professional fees
Computer equipment
Finance
Bank charges
Governance costs
Trustees' expenses
Auditors' remuneration
Auditors' remuneration for non audit work
Total resources expended
Net income/(expenditure)		 2025
£
97,569
14,333
1,406
6,700
6,162
(1,171)
7,093
9,551
38,106
19,361
13,580
16,904
4,635
1,512
1,969
237,710
310
196
13,754
1,928
15,878
1,074,176
66,701		 2024
as restated
£
97,985
-
3,371
6,840
527
1,166
10,339
5,031
18,671
64,845
11,742
4,997
3,856
29,338
1,969
260,677
1,137
-
-
5,544
5,544
923,427
(95,833)

This page does not form part of the statutory financial statements

Page 30