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2025-06-30-accounts

Charity no. 1185476

Standing Tall CIO Report and Unaudited Financial Statements

30 June 2025

Standing Tall CIO

Reference and administrative details

For the year ended 30 June 2025

Charity number 1185476
Registered office and Standing Tall CIO
operational address Eleven Brindley Place
2 Brunswick Square
Birmingham
B1 2LP
Trustees The trustees who served during the year and up to the date of this
report were as follows:
S Arab
M Ashfield (Chair)
M Davies (resigned 31 December 2024)
S Day
S Hollis
L Hunter (appointed 22 January 2025)
L Lam
S Lappin
A Marks
Chief executive officer C Acton
Bankers Barclays
161 High Street
Kings Heath
Birmingham
BL14 7LA
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Standing Tall CIO

Report of the trustees

For the year ended 30 June 2025

The trustees present their report and examined financial statements for the year ended 30 June 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (issued in March 2019).

Structure, governance, and management

The charity is constituted as a CIO and was registered with the Charity Commission on 22 September 2019.

The existing trustees were selected based on the skills and experience they bring to the organisation.

The charity has a safeguarding policy and enhanced DBS checks have been completed for all of the trustees.

Objectives and activities

The objects of Standing Tall during the year were:

In planning our activities for the year the trustees have kept in mind the Charity Commission’s guidance on public benefit at our trustee meetings.

Standing Tall works with people experiencing homelessness and people at risk of experiencing homelessness. The organisation matches these individuals with stable employment opportunities. Alongside this, the charity ensures the individuals have a safe home by matching them with one of our Amici Hosts for 6 months and our Talent Scouts provide support for 12 months. By matching a person into a stable job and a safe home and providing appropriate support, the charity enables him/her/them to take a pathway away from the streets for good.

Achievements and performance

We’re thrilled to share the progress we’re making to create a real and practical way for people to leave the streets, and to enable responsible businesses to help us do this.

2024/2025 has been a year of growth. Over the past 12 months, our team has expanded from three full-time members to ten, and our footprint has grown from three to eight cities. This internal growth means we’re well placed to see a considerable increase in our impact in 2025/26 and the years to come.

We are proud of our success rate, with 4 out of 5 people we help still off the streets and in the same job one year later. This has been achieved as a result of a skilled and committed team as well as a model that’s working. Our model combines the right stable job, the right safe home and the right support for 12 months.

2

Standing Tall CIO

Report of the trustees

For the year ended 30 June 2025

As you know, we’re building a holistic model that provides a genuine solution to ending homelessness. It takes a stable job, a safe home, and 12 months of person-centred support — all working together — to make lasting change possible.

With so many moving parts, this year has been focused on improving our internal processes and strengthening our foundations. The number of people we’ve helped in 2024/2025 may be small, but the groundwork we’ve laid will enable us to support significantly more people in the future.

Our 2024/25 Social Impact report compliments these end of year accounts with more information on the progress we’ve made in this period. This can be found in the Stories section of Standing Tall’s website.

A huge thank you to our Amici Hosts, Employer Partners, funders, staff team, and trustees for your continued belief and commitment.

Financial review

For the year ended 30 June 2025, total income was £401,344 (2024: £247,616) and expenditure was £402,575 (2024: £191,568), resulting in a small deficit for the year of £1,231 (2024: surplus of £56,048). Total funds at 30 June 2025 were £99,211 (2024: £100,442). There was a total of £40,680 of restricted funds (2024: £13,500) and a total of £58,531 of unrestricted funds totalled (2024: £86,942).

Unrestricted free reserves at 30 June 2025 were £55,773 (2.8 months of free reserves). The trustees have a reserves policy to work towards securing and retaining 3 months of core costs as the charity’s unrestricted reserves. This is estimated to be £60,549 based on expenditure for the final three months of 2024/25.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and 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 the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

3

Standing Tall CIO

Report of the trustees

For the year ended 30 June 2025

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which 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 constitution. The trustees 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.

Members of the charity are not liable to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 19 January 2026 and signed on their behalf by

Mark Ashfield

Mark Ashfield - Chair

4

Independent examiner's report

To the trustees of

Standing Tall CIO

I report to the trustees on my examination of the accounts of Standing Tall CIO (the CIO) for the year ended 30 June 2025, which are set out on pages 6 to 18.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provided bookkeeping services to the CIO. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2024, which I have applied with respect to this engagement.

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

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

Dougal Howard

19 January 2026 Dougal Howard ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

5

Standing Tall CIO

Statement of financial activities

For the year ended 30 June 2025

Restricted Unrestricted
Note
£
£
Income from:
Donations
3
196,000
156,528
Charitable activities
4
-
48,816
Total income
196,000
205,344
Expenditure on:
Raising funds
-
14,770
Charitable activities
168,820
218,985
Total expenditure
5
168,820
233,755
6
27,180
(28,411)
Reconciliation of funds:
Total funds brought forward
13,500
86,942
Total funds carried forward
40,680
58,531
Net income / (expenditure)
and net movement in funds
2025
Total
£
352,528
48,816
401,344
14,770
387,805
402,575
(1,231)
100,442
99,211
Restated
2024
Total
£
230,688
16,928
247,616
15,787
175,781
191,568
56,048
44,394
100,442

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

Prior period expenditure has been reclassified to reflect the requirements of the Charities SORP (FRS 102) and to be comparable with the current year. The restatements are purely reclassifications of expenditure and do not affect net income.

6

Standing Tall CIO

Balance sheet

As at 30 June 2025

Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net current assets
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
General funds
Total charity funds
Note
£
11,525
114,204
125,729
(29,276)
2025
£
2,758
96,453
99,211
40,680
58,531
99,211
2024
£
-
888
118,664
119,552
(19,110)
100,442
100,442
13,500
86,942
100,442

Approved by the trustees on 19 January 2026 and signed on their behalf by

Mark Ashfield

Mark Ashfield - Chair

7

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

1. Accounting policies

a) General information and basis of preparation

Standing Tall is a charitable incorporated organisation registered in England and Wales. The registered office address is Eleven Brindley Place, 2 Brunswick Square, Birmingham, B1 2LP.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Standing Tall CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the completion of a work placement is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

8

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

1. Accounting policies (continued)

e) Funds accounting

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

g) Allocation of support and governance costs

Restated
2025 2024
Raising funds 4% 8%
Charitable activities 96% 92%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment 3 years

Items of equipment are capitalised where the purchase price exceeds £1,000.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash 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.

k) Creditors

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

9

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

1. Accounting policies (continued)

l) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

m) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements is depreciation as described in note h above.

2. Prior period comparatives: statement of financial activities (restated)

Income from:
Donations
Charitable activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and net movement in funds
Restricted
£
£
39,280
191,408
-
16,928
39,280
208,336
-
15,787
25,780
125,943
25,780
141,730
13,500
66,606
Unrestricted
2024
Total
£
230,688
16,928
247,616
15,787
151,723
167,510
80,106

10

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

3. Income from donations

Donations
Grants
Total income from donations
Prior period comparative
Donations
Grants
Total income from donations
Income from charitable activities
Employment packages
Restricted
£
£
-
83,028
196,000
73,500
196,000
156,528
Restricted
£
£
-
66,908
39,280
124,500
39,280
191,408
2025
Restricted Unrestricted
Total
£
£
£
-
48,816
48,816
Unrestricted
Unrestricted
2025
Total
£
83,028
269,500
352,528
2024
Total
£
66,908
163,780
230,688
2024
Total
£
16,928

4. Income from charitable activities

All income from charitable activities in the prior period was unrestricted.

11

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

5. Total expenditure

Staff costs (note 7)
Advertising and marketing
Administrative expenses
Premises costs
Website costs
Cost of goods sold
Travel
Accountancy fees
Depreciation
Sub-total
Total expenditure
Allocation of support and
governance costs
Raising funds
£
10,693
-
-
2,557
-
-
-
-
-
13,250
1,520
14,770
Charitable
activities
£
275,347
38,529
-
7,672
6,292
1,896
18,159
-
-
347,895
39,910
387,805
Support and
governance
costs
£
10,693
-
20,160
2,557
-
-
-
6,641
1,379
41,430
(41,430)
-
2025 Total
£
296,733
38,529
20,160
12,786
6,292
1,896
18,159
6,641
1,379
402,575
-
402,575

Total governance costs were £6,641 (2024: £4,874).

Prior year comparative
Staff costs (note 7)
Advertising and marketing
Administrative expenses
Premises costs
Consulting costs
Website costs
Cost of goods sold
Travel
Accountancy fees
Sub-total
Total expenditure
Allocation of support and
governance costs
Raising funds
£
10,561
-
-
2,009
-
-
-
-
-
12,570
3,217
15,787
Charitable
activities
£
101,098
20,676
-
6,028
-
3,507
921
7,734
-
139,964
35,817
175,781
Support and
governance
costs
£
10,562
-
7,309
2,009
14,280
-
-
-
4,874
39,034
(39,034)
-
Restated
2024 Total
£
122,221
20,676
7,309
10,046
14,280
3,507
921
7,734
4,874
191,568
-
191,568

Prior period advertising and marketing costs have been reclassified to charitable activities from raising funds, and administrative costs have been reclassified to support and governance from charitable activities. These restatements reflect the true nature of the expenditure.

12

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

6. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Depreciation
Independent examiner's remuneration:
Independent examination (excluding VAT)
Other services (excluding VAT)
2025
£
Nil
Nil
1,379
2,150
3,384
2024
£
Nil
Nil
Nil
1,950
2,111

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
2025
£
271,767
19,104
5,862
296,733
2024
£
112,942
6,557
2,722
122,221

No employee earned more than £60,000 during the current or prior year.

The key management personnel of the charity comprise the Trustees and the senior management team. The total employee benefits of the key management personnel were £103,360 (2024: £52,808).

Average head count 2025
No.
8
2024
No.
3

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

13

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

9. Tangible fixed assets

Cost
At 1 July 2024
Additions in year
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
10. Debtors
Accounts receivable
Prepayments
11. Creditors: amounts due within 1 year
Trade creditors
Other salaries, taxation and social security
Accruals
Deferred income (note 12)
Other creditors
2025
£
10,658
867
11,525
2025
£
647
4,977
3,480
18,000
2,172
29,276
Computer
equipment
£
-
4,137
4,137
-
1,379
1,379
2,758
-
2024
£
-
888
888
2024
£
199
1,916
2,940
12,000
2,055
19,110

14

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

12. Deferred income

At 1 July 2024
Deferred during the year
Released during the year
At 30 June 2025
2025
2024
£
£
12,000
-
18,000
16,000
(12,000)
(4,000)
18,000
12,000

Deferred income relates to a partnership scheme with Network Rail, where they pay the charity in advance for sourcing suitable candidates.

13. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 30 June 2025
Prior year comparative
Current assets
Current liabilities
Net assets at 30 June 2024
£
-
40,680
-
40,680
£
13,500
-
13,500
Restricted
funds
Restricted
funds
£
2,758
85,049
(29,276)
58,531
£
106,052
(19,110)
86,942
Unrestricted
funds
Unrestricted
funds
Total
funds
£
2,758
125,729
(29,276)
99,211
Total
funds
£
119,552
(19,110)
100,442

15

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

14. Movements in funds

Restricted funds
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Barrow Cadbury
Charles and Elsie Sykes Trust
Clothworkers Foundation
Deutsche Bank Foundation
Eveson Charitable Trust
London Catalyst Fund
Love Brum
UKH Foundation
Community Lottery Fund Awards for All
William A Cadbury
Community Lottery Fund Reaching
Communities
Npower Business Fund
Sir Robert McAlpine
Scurrah Wainwright
Speedomick Foundation
At 1 July
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13,500
13,500
86,942
86,942
100,442
Income
£
9,500
5,000
3,000
10,000
10,000
5,000
2,500
20,000
90,000
20,000
10,000
4,000
2,000
5,000
-
196,000
205,344
205,344
401,344
£
(9,500)
(5,000)
(3,000)
-
(6,000)
(5,000)
(2,500)
(8,700)
(74,620)
(20,000)
(10,000)
(4,000)
(2,000)
(5,000)
(13,500)
(168,820)
(233,755)
(233,755)
(402,575)
Expenditure
At 30 June
2025
£
-
-
-
10,000
4,000
-
-
11,300
15,380
-
-
-
-
-
-
40,680
58,531
58,531
99,211

16

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

For the year ended 30 June 2025
**14. ** Movements in funds (continued)
Purposes of restricted funds
Barrow Cadbury Restricted contribution towards Head of Partnerships
salary.
Charles and Elsie Sykes Trust Contribution to Standing Tall’s core costs in Leeds.
Clothworkers Foundation Restricted contribution towards laptop and IT costs.
Deutsche Bank Fund Contribution to Standing Tall’s Birmingham delivery
costs (Birmingham Talent Scout salary).
Eveson Charitable Trust Contribution to Standing Tall’s Birmingham delivery
costs (Birmingham Talent Scout salary).
London Catalyst Fund Contribution to Standing Tall’s London delivery costs
(London Talent Scout salary).
Love Brum Restricted contribution towards our Birmingham costs
(Birmingham Talent Scout salary).
Community Lottery Fund Awards for All Contribution to Standing Tall’s London delivery costs
(London Talent Scout salary).
Community Lottery Fund Reaching Contribution to Standing Tall’s Bristol, Liverpool and
Communities Leeds delivery costs.
Npower Business Fund Core
costs
that
support
delivery
in
Leeds
and
Birmingham (CEO and Head of Operations).
Sir Robert McAlpine Contribution to Standing Tall’s core costs (CEO and
Head of Operations salaries).
Scurrah Wainwright Core costs that support delivery in Leeds (CEO and
Head of Operations).
Speedomick Foundation Contribution to Standing Tall’s Manchester delivery
costs (Manchester Talent Scout salary).
UKH Foundation Core costs that support delivery in Liverpool.
William A Cadbury Contribution to Standing Tall’s Birmingham delivery
costs (Birmingham Talent Scout salary).

17

Standing Tall CIO

Notes to the financial statements

For the year ended 30 June 2025

For the year ended 30 June 2025
14. Movements in funds (continued)
Prior year comparative
Restricted funds
National Lottery
Access Reach Fund
William A Cadbury
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
At 1 July
2023
£
-
-
-
-
44,394
44,394
44,394
Income
£
10,000
14,280
15,000
39,280
208,336
208,336
247,616
£
(10,000)
(14,280)
(1,500)
(25,780)
(165,788)
(165,788)
(191,568)
Expenditure
At 30 June
2024
£
-
-
13,500
13,500
86,942
86,942
100,442

15. Related party transactions

There were no related party transactions in the current or prior period.

18