Company registration number: CE023646 Charity registration number: 1190947
Short Straw International
Annual Report and Financial Statements
for the Year Ended 31 August 2025
Gortons Chartered Accountants Stanmore House 64-68 Blackburn Street Radcliffe Manchester M26 2JS
Short Straw International
Contents
| Trustees' Report | 1 to 2 |
|---|---|
| Accountants' Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 7 |
Short Straw International
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2025.
Objectives and activities
Objects and aims
The charity shall be exclusively charitable as the charity trustees in their absolute discretion shall from time to time think fit.
The charity will make grants and provide financial assistance to other registered charities for a range of charitable causes.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
The charity received no donations and made no charitable donations in the year.
The charity aims to support other registered charities whose objectives are to support those who are less fortunate, those who are suffering with loneliness and those who do not have access to basic necessities.
Financial review
Policy on reserves
The charity has no need to hold any funds in reserve, as it has no commitments whatsoever. The charity's funds can be spent in accordance with its objects, at the trustees' discretion. As such, it is not anticipated that this policy on reserves will need to be reviewed or varied for the forseeable future.
The charity's unrestricted reserves at the year end were £160,324 (2024 - £161,991).
Structure, governance and management
Nature of governing document
The charity is a Charitable Incorporated Organisation (CIO) that was established on 19 August 2020 and was registered as a UK charity (registration number 1190947) by the Charity Commission with effect from the date the charity was established. The charity is also registered at Companies House (registration number CE023646).
The charity is controlled and run according to its governing document, a Foundation CIO constitution.
Recruitment and appointment of trustees
The minimum number of trustees is three individuals but shall not be subject to any maximum. Future trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
Page 1
Short Straw International
Trustees' Report
Reference and Administrative Details
Trustees: L A Hopkinson R Rossiter (resigned 13 October 2025) R H Miller G D Kelly Principal Office: 5 Clifford Street London W1S 2LG Charity Registration Number: 1190947
Trustees' responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that 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 , 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.
Approved by the trustees of the charity on 14 August 2026 and signed on its behalf by:
Gavin Kelly
G D Kelly Trustee
Page 2
Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Financial Statements of Short Straw International for the Year Ended 31 August 2025
We have prepared for your approval the financial statements of Short Straw International for the year ended 31 August 2025 as set out on pages 4 to 7 from the entity's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Trustees of Short Straw International, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Short Straw International and state those matters that we have agreed to state to the Trustees of Short Straw International, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Short Straw International for our work or for this report.
It is your duty to ensure that Short Straw International has kept adequate accounting records and to prepare financial statements that give a true and fair view of the assets, liabilities, financial position and results of Short Straw International. You consider that Short Straw International is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Short Straw International. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.
Gortons Chartered Accountants Stanmore House 64-68 Blackburn Street Radcliffe Manchester M26 2JS
14 August 2026
Page 3
Short Straw International
Statement of Financial Activities for the Year Ended 31 August 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| Income and Endowments from: | ||||
| Donations and legacies | - | - | ||
| Expenditure on: | ||||
| Charitable activities | 2 | (1,667) | (109,444) | |
| Total expenditure | (1,667) | (109,444) | ||
| Net movement in funds | (1,667) | (109,444) | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 161,991 | 271,435 | ||
| Total funds carried forward | 8 | 160,324 | 161,991 |
The notes on pages 6 to 7 form an integral part of these financial statements. Page 4
Short Straw International
(Registration number: 1190947) Balance Sheet as at 31 August 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| Current assets | ||||
| Debtors | 6 | 15 | 15 | |
| Cash at bank and in hand | 162,709 | 169,566 | ||
| 162,724 | 169,581 | |||
| Creditors: Amounts falling due within one year | 7 | (2,400) | (7,590) | |
| Net assets | 160,324 | 161,991 | ||
| Funds of the charity: | ||||
| Unrestricted income funds | ||||
| Unrestricted funds | 160,324 | 161,991 | ||
| Total funds | 8 | 160,324 | 161,991 |
The financial statements on pages 4 to 7 were approved by the trustees, and authorised for issue on 14 August 2026 and signed on their behalf by:
Gavin Kelly
G D Kelly Trustee
The notes on pages 6 to 7 form an integral part of these financial statements. Page 5
Short Straw International
Notes to the Financial Statements for the Year Ended 31 August 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice ('SORP') issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Short Straw International meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost of transaction value unless otherwise stated in the relevant notes to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Donations and legacies
All income, including donations and legacies, is recognised once the charity has entitlement to the income, certainty of receipt and the amount can be measured with sufficient reliability.
Expenditure
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
2 Expenditure on charitable activities
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| Charitable donations made | - | 106,833 | ||
| Governance costs | 3 | 1,667 | 2,611 | |
| 1,667 | 109,444 |
3 Analysis of governance and support costs
Governance costs
| Governance costs | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Accounts preparation | 410 | 2,590 | |
| Independent examination | 400 | - | |
| Legal and professional fees | 840 | - | |
| Other governance costs | 17 | 21 | |
| 1,667 | 2,611 |
Page 6
Short Straw International
Notes to the Financial Statements for the Year Ended 31 August 2025
4 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
5 Taxation
The charity is a registered charity and is therefore exempt from taxation.
6 Debtors
| 6 | Debtors | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||||
| £ | £ | |||||||||
| Funds held on behalf of the charity by International Lonely Guy Ltd | 15 | 15 | ||||||||
| 7 | Creditors: amounts falling due within one year | |||||||||
| 2025 | 2024 | |||||||||
| £ | £ | |||||||||
| Accruals | 2,400 | 7,590 | ||||||||
| 8 | Funds | |||||||||
| Balance at 1 | ||||||||||
| September | Resources | Balance | at | 31 | ||||||
| 2024 | expended | August | 2025 | |||||||
| £ | £ | £ | ||||||||
| Unrestricted | ||||||||||
| General | 161,991 | (1,667) | 160,324 | |||||||
| Balance at 1 | ||||||||||
| September | Resources | Balance | at | 31 | ||||||
| 2023 | expended | August | 2024 | |||||||
| £ | £ | £ | ||||||||
| Unrestricted | ||||||||||
| General | 271,435 | (109,444) | 161,991 |
9 Related party transactions
At the year end the charity was owed £15 (2024 - £15) from International Lonely Guy Ltd, a company controlled by Harland Miller (a trustee of the charity).
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