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2025-08-31-accounts

Docusign Envelope ID: ACC7EF8B-65C7-408E-874E-DDAE373E76FB

Charity number: 1184808

UNAUDITED TRUSTEES' REPORT

AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Docusign Envelope ID: ACC7EF8B-65C7-408E-874E-DDAE373E76FB

CHARITY EVALUATION WORKING GROUP (CHEW)

CONTENTS

Page
Charity Information 1
Trustees' Report 2
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the financial statements 11
Detailed income and expenditure account 16

Docusign Envelope ID: ACC7EF8B-65C7-408E-874E-DDAE373E76FB

CHARITY EVALUATION WORKING GROUP (CHEW)

CHARITY EVALUATION WORKING GROUP (CHEW)
CHARITY INFORMATION
Trustees Kandazi Sisya, Co-Chair (appointed 26 November 2025)
Kristy Evers, Co-Chair (appointed Co-Chair 26 November 2025)
Dr Jami Louise Dixon, Co-Chair (resigned 26 November 2025)
David Robert Salisbury, Co-Chair (resigned 26 November 2025)
Nina Vafea (appointed 26 November 2025)
Lisa Muller (appointed 26 November 2025)
Kerry McCarthy (appointed 26 November 2025)
Anaghaa Wagh (appointed 26 November 2025)
Ramya Nadig (appointed 26 November 2025)
James Noble (appointed 26 November 2025)
Lucy Gleave (appointed 10 September 2025)
Abhishek Velani, Treasurer (appointed 14 November 2024)
Vinal Khushal Karania (resigned 26 November 2025)
Charlotte Hood (resigned 26 November 2025)
Kelly Bradshaw-Walsh
Charity number 1184808
Principal office 13 Cromwell Close
LONDON
W3 6BN
Governing document The charity is a Charitable Incorporated Organisation (CIO), adopting the foundation
model under its constitution dated 7 August 2019.

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CHARITY EVALUATION WORKING GROUP (CHEW)

TRUSTEES' REPORT

The trustees present their annual report and financial statements of the Charity Evaluation Working Group (ChEW) for the year ended 31 August 2025.

Charities make the world a better place, but they are not always able to evidence this. They need better access to the latest knowledge, the right support and to peers already measuring impact. Solving this problem will improve evaluation in the sector and it will help inform better decision-making. But most importantly, it will help charities deliver on their potential.

ChEW is here to help. We are a network for those interested in measuring the impact of the third sector. Some of us are trained researchers, some of us are learning on the job; but we all share our knowledge, ideas and experience with each other.

Objectives and activities

a. Policies and objectives

ChEW is a practitioner-led network designed for those working in impact measurement and evaluation in the third sector to share knowledge, ideas and experience and to network.

Our vision is for a world where the value of quality evaluation and evidence is recognised and used to create meaningful social change.

Our mission is to maximise the impact of charities and voluntary organisations by empowering a community of evaluators and decision makers.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

In 2024/25 we focused on making the charity more sustainable, through consistent delivery and diversifying our income.

Our specific 2024/25 objectives were to:

b. Strategies for achieving objectives

We originally began in 2011 as an informal group of like-minded people who wanted to learn from each other over a cup of coffee. From that first meeting of six people, ChEW has grown to over 100 organisational members, ranging from the largest to the smallest charities in the UK. We formally constituted as a CIO in August 2019.

In 2022/2023 we revised our membership structure because we noted a significant drop in membership amongst small charities, and although we tried to increase our membership, we know we need to do more to directly target small charities. In 2024/25, we introduced a streamlined membership structure, making it free for small charities to join. We will continue to prioritise attracting more small charities in 2025/26.

The charity relies on the contribution of trustee volunteer time and expertise, particularly in order to deliver new programme development and festival events. One additional volunteer contributed their time to the delivery of the Festival of Impact and Evaluation in 2024/25, however, beyond our trustees, no significant use of volunteers is required to carry out business-as-usual operations.

In 2024/25 we recruited a part time ‘Head of ChEW’ as a paid role to carry out executive, strategic and operational

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CHARITY EVALUATION WORKING GROUP (CHEW)

TRUSTEES' REPORT

activities in support of our objectives.

We continue to be guided by our core values in everything we do. These are:

We listen

We act with integrity :

We Inspire

We are inclusive

c. Activities undertaken to achieve objectives

In order to achieve the Charity's objectives, we deliver the following regular activities:

In this financial year we paused the delivery of our Emerging Evaluators programme so that we could identify a more time-efficient method of delivery. We plan to revise this in 2025/26.

d. Main activities undertaken to further the Charity's purposes for the public benefit

ChEW is committed to enhancing the efficiency and effectiveness of charities and voluntary organisations by improving their capacity for impact measurement and evaluation.

The activities undertaken by ChEW directly contribute to this objective and align with our charitable purposes by fostering a learning community, providing expert resources, and supporting the development of equitable evaluation practices.

The following key activities have been carried out during the year to advance these aims, ensuring meaningful public benefit:

1. Peer Learning and Knowledge Sharing

ChEW delivers regular peer learning events (around 4 per year) and bitesize sessions , where members engage in discussions on evaluation techniques, challenges, and best practices. These sessions provide valuable opportunities for professional development, enabling charities to adopt evidence-based decisionmaking practices that enhance their effectiveness in delivering social impact.

Public Benefit: By equipping charities and voluntary organisations with improved evaluation capabilities, these activities help them allocate resources efficiently and demonstrate accountability to funders, beneficiaries, and the public.

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CHARITY EVALUATION WORKING GROUP (CHEW)

TRUSTEES' REPORT

2. Capacity Building Through Training and Development

ChEW offers peer learning programmes tailored for evaluation leaders in the third sector. These programmes enhance skills in evaluation, ensuring that charities are equipped to assess and improve their services based on reliable data.

Public Benefit: Strengthening the capacity of charity professionals ensures better service delivery for beneficiaries and promotes a culture of continuous improvement within the sector.

3. Networking and Community Building

Through initiatives like ChEW Meet & Chat , we facilitate one-on-one networking opportunities, allowing members to share knowledge and experiences in a more informal setting. Our annual Festival of Impact and Evaluation brings together a diverse range of evaluators, funders, and charity professionals to discuss emerging trends and challenges in the sector.

Public Benefit: By fostering collaboration and peer support, ChEW contributes to a more connected and knowledgeable third sector, ultimately benefiting the wider public through more effective charitable interventions.

4. Advancing Equitable Evaluation Practices

As part of our commitment to fairness and inclusivity in evaluation, ChEW continues to collaborate with stakeholders to develop the Equitable Evaluation Collective (EEC) . This initiative explores ways to ensure evaluation methodologies reflect diverse perspectives and avoid systemic biases.

Public Benefit: Encouraging equitable evaluation practices leads to more accurate and representative assessments of charitable impact, ensuring that interventions address the needs of communities served by charities, particularly marginalised communities.

5. Providing Accessible Resources and Support

ChEW maintains a repository of evaluation tools, case studies, and guidance materials to support charities in their evaluation efforts. These resources are shared freely or at a low cost to ensure accessibility.

Public Benefit: By making evaluation knowledge widely available, we empower charities of all sizes - particularly small and under-resourced organisations - to strengthen their effectiveness and accountability.

Through these initiatives, ChEW plays a vital role in promoting a culture of evidence-based decision-making in the charity sector, ultimately leading to more impactful services and improved outcomes for the communities served by our members.

Achievements and performance

Main achievements of the Charity

Events

a. Festival June 2025

In June 2025 we hosted our second annual conference style event - the ChEW Festival of Impact and Evaluation. The objectives of the event were to bring together evaluators from across the sector, share good practice, inspire evaluators across the sector and to improve ChEW’s financial sustainability.

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CHARITY EVALUATION WORKING GROUP (CHEW)

TRUSTEES' REPORT

The event was hosted at Resource for London in London and attracted 99 delegates, resulting in a total income of £17,470. This enabled generation of c.£9000 of unrestricted funds that can be used to reinvest and ensure adequate reserves for ChEW in the future.

The event was integrated with other ChEW activities - providing opportunities for members to present their work, opportunities for networking and an element introducing charity members to suppliers.

Feedback from the event was very positive and there were some minor suggestions for improvement in the future - including feedback on the venue, catering and suggestions for future activities. We have reviewed feedback and will host our third ChEW Festival in 2026.

b. Other Events

In the financial year September 2024 to August 2025, we hosted five online events. They were:

Our events follow a tried and tested format that we delivered and evaluated over several years. Our event feedback was stable and consistent for several years and so we chose to continue following a similar format for our events in 2024/25. We know from previous years of gathering feedback on our events that our format for events leaves our members feeling satisfied and increases their appetite to engage with future events. Through prior years we have also consistently identified that our events leave attendees feeling that there are opportunities for them to take the learning form their events and apply them in their work.

We will revise feedback to make sure we are collecting the most useful data that will enable us to understand the impact of our events and how we can improve.

Emerging Evaluators Programme

We decided to pause this programme again this year due to trustee changes and also recognise that the model, although impactful, was time intensive and still relied on volunteer time. We have plans to adapt our offer in 2025/26.

Peer Learning Programme

In the Summer of 2024 we again launched our course aimed at managers and leaders in evaluation in the VCSE sector. We amended the design of the course following feedback from the first year of the course.

This course has had positive take up achieving 9 participants, generating £1,485 of revenue in 2024-25. In the coming financial year we will complete the full delivery of the programme and evaluation of the course.

Equitable Evaluation Collective

We have continued to work in partnership with TSIC to progress the Equitable Evaluation Collective (EEC), which is inline with ChEW’s ambition to influence the sector on important issues.

We formally launched the Evaluation as an Ecosystem report in September 2024, which has been well received by a variety of stakeholders in the sector. We also co-facilitated a funder roundtable in December 2024 with a small group of interested funders and other infrastructure organisations. In addition to this we have established a LinkedIn community with over 300 members, and have written various content for this.

In 2024/25 we also secured additional funding from Paul Hamlyn Foundation for the work of the EEC to continue. To facilitate independence from founding organisations, the EEC has been established as a separate entity with its own participatory governance structure (i.e through participatory governance circles). The EEC is using The Social Change Nest as a fiscal host to manage the next phase of the grant. The Head of ChEW will support the recruitment of the governance circles in early 2025/26. Following this, the work of the EEC will be independent from ChEW, both in terms

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CHARITY EVALUATION WORKING GROUP (CHEW)

TRUSTEES' REPORT

of governance and finances.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves

The trustees have examined the level of free reserves required by the charity in order to sustain its operations. They consider that such reserves should cover at least two months unrestricted expenditure. This will provide sufficient funds to continue pursuing its activities and meet administration costs should there be a period of reduce income. The Trustees continue to review this policy on a regular basis to ensure the adequacy of this fund.

c. Principal funding

The Charity is primarily funded by membership subscriptions, paid for training and events and an annual festival.

The Trustees wish to express their sincere appreciation as always to all its members for their subscriptions, for taking part in our peer leaning offers and the festival, and helping us strengthen evaluation cultures in the third sector. Additional thanks to Paul Hamlyn Foundation for grants to advance issues of equity in evaluation.

d. Financial outcomes

In the period ended 31 August 2025, the incoming resources was £28,135 (2024 - £24,745).

The resources expended in the period was £48,161 (2024 - £43,164).

The charity incurred a deficit of £20,026 (2024 - £18,419 a deficit) with the balance of funds brought forward being £30,024 and the carried forward fund balance as at 31 August 2025 being £9,999.

Structure, governance and management

a. Constitution

Charity Evaluation Working Group (ChEW) is a Charitable Incorporated Organisation (CIO) registered charity, number 1184808, and is constituted under a CIO Foundation Model Constitution. We have plans to update our constitution in early 2025/26.

b. Methods of appointment or election of Trustees

The governance of the Charity Evaluation Working Group (ChEW) is vested in the Board of Trustees, who are responsible for ensuring that the organisation operates in accordance with its charitable objectives and complies with all legal and regulatory requirements.

ChEW is constituted as a Charitable Incorporated Organisation (CIO) and adheres to the appointment and election processes set out in its governing document, the CIO Foundation Model Constitution. Trustees are appointed through the following methods:

  1. Election by Members : Trustees may be elected by the charity’s members at the Annual General Meeting (AGM) or a specially convened general meeting. The election process ensures that trustees are selected based on their skills, experience, and ability to contribute to the effective governance of the charity.

  2. Co-option by the Board : The Board of Trustees may co-opt individuals onto the board to fill vacancies or bring in additional expertise as needed. Such co-opted trustees serve until the next AGM, where they may

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CHARITY EVALUATION WORKING GROUP (CHEW)

TRUSTEES' REPORT

stand for election if they wish to continue their role.

  1. Nomination and Selection Process : To ensure a transparent and inclusive approach, ChEW operates an open recruitment process for prospective trustees. This involves:

  2. Publicising trustee vacancies through appropriate networks and platforms.

  3. Inviting applications from individuals with the requisite skills and commitment to the charity’s mission.

  4. Conducting a fair selection process, which may include interviews and assessments against competency criteria aligned with the charity’s strategic priorities.

  5. Terms of Office : Trustees typically serve for a term of 3years, after which they may stand for re-election if eligible. To ensure continuity and effective succession planning, terms may be staggered so that not all trustees are replaced at the same time.

  6. Resignation and Removal : Trustees may resign at any time by giving written notice to the Board. The Board also reserves the right to remove trustees in cases of misconduct, failure to fulfil their duties, or other circumstances as outlined in the governing document.

  7. Induction and Training : Newly appointed trustees undergo an induction process to familiarise them with the charity’s operations, governance responsibilities, and regulatory obligations. Continuous training and development opportunities are provided to ensure trustees remain informed and effective in their roles.

By implementing these methods, ChEW ensures that its Board of Trustees remains diverse, skilled, and committed to furthering the charity’s mission while maintaining good governance practices.

Statement of trustees' responsibilities

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

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the CIO Foundation Model Constitution. 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.

This report was approved by the board of trustees on 17 April 2026 and signed on their behalf by:

Abhishek Velani (Trustee and treasurer)

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CHARITY EVALUATION WORKING GROUP (CHEW)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the accounts of Charity Evaluation Working Group (ChEW) (‘the charity”) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that:

I have no concerns and have no other matters to report.

17 April 2026

Matt Smith BSc (Hons) FCA

Trading as Anchor Advisory 11 Bendee Road Neston CH64 9QQ

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CHARITY EVALUATION WORKING GROUP (CHEW)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Total
Unrestricted Restricted Total Funds
Funds Funds Funds 2024
2025 2025 2025 (restated)
Note £ £ £ £
Income from:
Charitable activities 4 28,135 - 28,135 24,745
Total income 28,135 - 28,135 24,745
Expenditure on:
Charitable activities 5 28,501 19,063 47,564 41,929
Governance costs 597 - 597 1,235
Total expenditure 29,098 19,063 48,161 43,164
Net income/(expenditure) and net
movement in funds		 ( 963) (19,063) (20,026) (18,419)
Reconciliation of funds:
Total funds brought forward 10,961 19,063 30,024 48,443
Total funds carried forward 9,999 - 9,999 30,024

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CHARITY EVALUATION WORKING GROUP (CHEW)

BALANCE SHEET FOR THE YEAR ENDED 31 AUGUST 2025

2024
2025 (restated)
Note £ £
Current assets:
Cash at bank and in hand 14,881 33,994
Debtors falling due within one year 8 1,650 2,314
Total current assets 16,531 36,308
Liabilities:
Creditors falling due within one year 9 (6,532) (6,284)
Net current assets 9,999 30,024
Net assets 9,999 30,024
Funds:
Restricted funds 11 - 19,063
Unrestricted funds 11 9,999 10,961
Total funds 9,999 30,024

These financial statements were approved by the board of trustees on 17 April 2026 and signed on their behalf by:

Abhishek Velani

(Trustee and treasurer)

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CHARITY EVALUATION WORKING GROUP (CHEW)

NOTES TO THE FINANCIAL STATEMENTS

1. General information

1.1 Legal form of entity and country of incorporation

Charity Evaluation Working Group (ChEW) is a charitable incorporated organisation (CIO), registered with the Charity Commission for England and Wales on 7 August 2019, registered number 1184808. It is governed by the CIO Foundation Model Constitution and operates in accordance with this constitution.

The Charity’s principal office address is given in the charity information on page 1.

1.2 Public benefit entity

Charity Evaluation Working Group (ChEW) is a registered charity and meets the definition of a public benefit entity under the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity exists to promote and enhance the efficiency and effectiveness of charities and voluntary organisations by supporting best practices in impact measurement and evaluation. In delivering its objectives, ChEW provides peer learning opportunities, training programmes, networking events, and research initiatives that contribute to the wider public benefit by improving the effectiveness of charitable organisations.

The financial statements have been prepared in accordance with the requirements applicable to public benefit entities.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. They have been prepared on the accruals basis and under the historical cost convention, unless otherwise stated. The financial statements give a true and fair view of the charity’s financial position.

The charity is entitled to and has taken advantage of the exemption conferred by section 1A of FRS 102 from preparing a statement of cash flows, on the grounds that it qualifies as a small charity.

2.2 Functional and presentational currency

The financial statements are presented in Great British Pounds (£), which is both the functional and presentational currency of the charity.

2.3 Going concern

The trustees have assessed the financial position of the Charity Evaluation Working Group (ChEW) and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

In making this assessment, the trustees have considered the current financial position, future funding prospects, and anticipated income and expenditure. While the charity incurred a deficit of £20,026 during the year ended 31 August 2025, it maintains a positive reserves balance of £9,999 at the balance sheet date. Additionally, income streams from membership subscriptions, training programmes, and event revenues remain steady, and the trustees continue to explore new opportunities for funding and income diversification.

The trustees have also considered potential financial risks, including any uncertainties in income generation, and are confident that appropriate measures are in place to mitigate these risks. Based on this assessment, the trustees believe that there are no material uncertainties that cast significant doubt on the charity’s ability to continue as a going concern.

Accordingly, the financial statements have been prepared on a going concern basis.

2.4 Income

Income is recognised once the charity has entitlement to the resources, it is probable that the income will be received, and the amount can be measured reliably. Where income is received in advance of entitlement, recognition is deferred and included in creditors. Where entitlement occurs before income is received, the income is accrued.

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party,

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CHARITY EVALUATION WORKING GROUP (CHEW)

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NOTES TO THE FINANCIAL STATEMENTS

it is probable that a transfer of economic benefits will be required in settlement and the amount can be measured reliably. Where an obligation arises before payment is made, expenditure is accrued as a liability. Where payment is made in advance of the obligation arising, the amount is recorded as a prepayment.

All expenditure is inclusive of irrecoverable VAT.

2.6 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 acquisition or opening of the deposit or similar account.

2.7 Debtors

Debtors are recognised at the settlement amount due, less any provision for doubtful or irrecoverable amounts. Trade and other debtors are initially recognised at transaction value and subsequently measured at amortised cost.

2.8 Creditors

Creditors and provisions are recognised where the charity has a present obligation as a result of a past event, and it is probable that a transfer of economic benefit will be required in settlement. They are recognised at the amount the charity anticipates it will pay to settle the debt or the amount it has received as advanced payment for goods or services to be provided.

2.9 Financial instruments

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

2.10 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 and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

2.11 Tax

As a registered charity, the charity is exempt from corporation tax on its charitable activities.

3. Prior Period Adjustment

In preparing these financial statements, the trustees have reviewed the recognition of membership subscription income. In previous years, subscription income was recognised on a receipts basis. The trustees have concluded that, in accordance with the Charities SORP (FRS 102), subscription income should instead be recognised over the period of membership to which it relates, with income received in advance deferred at the year end.

As a result, a prior period adjustment has been made to restate the brought forward funds balance at 1 September 2023 and the comparative income and creditors balances for the year ended 31 August 2024.

The effect of this adjustment is as follows:

There is no impact on the cash position of the charity.

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CHARITY EVALUATION WORKING GROUP (CHEW)

NOTES TO THE FINANCIAL STATEMENTS

4. Income from charitable activities by fund type

Total
Unrestricted Restricted Total Funds
Funds Funds Funds 2024
2025 2025 2025 (restated)
£ £ £ £
Events 17,470 - 17,470 14,530
Membership subscriptions 8,080 - 8,080 6,750
Peer-learning programmes 1,485 - 1,485 3,465
Partnerships 1,100 - 1,100 -
28,135 - 28,135 24,745

5. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Direct costs 13,942 19,063 33,005 30,912
Support costs 14,559 - 14,559 11,017
28,500 19,063 47,564 41,929

In the current year, the charity has revised the presentation of expenditure to show costs analysed between charitable activities (split between direct costs and allocated support costs) and governance costs. In prior years, expenditure was analysed between charitable activities and administrative expenses. The revised presentation provides a clearer analysis in accordance with the Charities SORP (FRS 102) and better reflects the nature of the charity’s expenditure.

The reclassification has no impact on the total expenditure, net income/(expenditure), or funds reported. Comparative figures for the prior year have been restated on the same basis to ensure comparability.

Direct costs represent the costs directly associated with programme delivery. Support costs include costs incurred in the administration and support of the charity’s activities.

6. Independent examiner’s remuneration

The independent examiner’s remuneration amounts to a fee of £750.

Fees accrued at the prior year end were £1,200 but subsequently renegotiated to £1,000. The resulting £200 credit has been applied to current year governance costs.

7. Trustee remuneration, expenses and related party transactions

During the year, no trustees received any remuneration or other benefits (2024: same).

During the year ended 31 August 2025 £178 was reimbursed to one trustee for travel costs. During the year ended 31 August 2024 £240 was reimbursed to one trustee for vouchers given to workshop participants. In each case, costs were incurred in the course of carrying out trustee duties.

There were no other related party transactions that require disclosure in accordance with the Charities SORP (FRS 102). No trustee or any other person related to the charity had any personal interest in any transactions or arrangements entered into by the charity.

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CHARITY EVALUATION WORKING GROUP (CHEW)

NOTES TO THE FINANCIAL STATEMENTS

8. Debtors: amounts falling due within one year

2025 2024
£ £
Trade debtors 1,650 2,314
1,650 2,314

9. Creditors: amounts falling due within one year

2024
2025 (restated)
£ £
Trade creditors 1,490 1,802
Accruals and deferred income 5,042 4,482
6,532 6,284

10. Analysis of net assets between funds

Total
Unrestricted Restricted Total Funds
Funds Funds Funds 2024
2025 2025 2025 (restated)
£ £ £ £
Cash at bank and in hand 14,881 - 14,881 33,994
Debtors falling due within one year 1,650 - 1,650 2,314
Creditors fallingdue within oneyear (6,532) - (6,532) (6,284)
9,999 - 9,999 30,024

11. Summary of funds

Current year
At
1 September
2024
£
Income
£
Expenditure
£
At
31 August
2025
£
Unrestricted Funds
General Fund
10,961
28,135
(29,098)
9,999
Restricted Funds
Paul Hamlyn Foundation
16,896
-
(16,896)
-
Power To Change
2,167
-
(2,167)
-
19,063
-
(19,063)
-
Total Funds
30,024
28,135
(48,161)
9,999

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CHARITY EVALUATION WORKING GROUP (CHEW)

NOTES TO THE FINANCIAL STATEMENTS

Prior year (restated)
At
1 September
2023
£
Income
£
Expenditure
£
At
31 August
2024
£
Unrestricted Funds:
General Fund
6,222
24,745
(20,006)
10,961
Restricted Funds:
Paul Hamlyn Foundation
40,000
-
(23,104)
16,896
Power To Change
2,221
-
(54)
2,167
42,221
-
(23,158)
19,063
Total Funds
48,443
24,745
(43,164)
30,024

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CHARITY EVALUATION WORKING GROUP (CHEW)

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

The following table provides a more detailed breakdown of income and expenditure by category. It is for supplementary information and does not form part of the statutory accounts.

2025
£
2024
(restated)
£
Income
Charitable activities:
Events
17,470
14,530
Membership subscriptions
8,080
6,750
Peer-learning programmes
1,485
3,465
Partnerships
1,100
-
28,135
24,745
Total income
28,135
24,745
Expenditure
Direct costs:
Meeting/workshop facilitators fees
6,708
7,808
Workshop costs
500
1,125
Project design & delivery
22,796
20,779
Project management
3,000
1,200
33,004
30,912
Support costs:
Venue hire
4,073
3,421
Legal and professional fees – programme-related
9,146
5,857
Software
863
1,192
Bank charges
299
547
Sundryexpenses
178
-
14,559
11,017
Governance costs:
Independent examination fee
750
1,200
Negotiated reduction to prior year independent examination fee
(200)
-
Dataprotection fee
47
35
597
1,235
Total expenditure
48,161
43,164

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