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2023-09-30-accounts

Charity Registration No. 1191176

Company Registration No. CE023817 (Northern Ireland)

NEXT STEP FOUNDATION TRUSTEES' REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr D Wellesley-Wesley Mr C Bonas Mr J Higgins Charity number 1191176 Company number CE023817 Registered office The Engine Room 18 Battersea Power Station London SW11 8BZ Independent examiner Shorthouse & Martin Limited Worthy House 14 Winchester Road Basingstoke Hampshire RG21 8UQ

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CONTENTS

Page
Trustees' report 1 - 2
Independent examiners' report 3
Statement of financial activities 4
Balance sheet 5
Notes to the accounts 6 - 10

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TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023

The trustees present their report and accounts for the year ended 30 September 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in October 2019.

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO), governed by it's 'Foundation' Model Constitution dated 21 April 2022.

The trustees who served during the year were:

Mr D Wellesley-Wesley Mr C Bonas Mr J Higgins Ms A Conway-Hughes (Resigned 18 July 2023)

Recruitment and appointment of trustees

Organisational structure

Ms D Ozanne resigned as Chief Operations Officer (COO) in February 2023. Mr Nathan Lawson resumed oversight as caretaker manager of the Foundation.

Risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The charity's objects are to advance education for the public benefit by delivering courses to students living in the UK who come from underprivileged backgrounds in order to help them make successful applications to undergraduate programmes at UK Universities. "Underprivileged background" is defined by adherence to one or more of UK Universities' widening participation criteria.

The charity's main activities during the year were:

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Achievements and performance

Talent is distributed evenly, but opportunity is not. The Sutton Trust expects a 12% reduction in social mobility due to COVID-19 and the government’s lack of investment in rescuing disadvantaged students. A high-quality university education is crucial for improving life chances.

2023 Achievements:

Fundraising achievements

Secured funding for the year enabled the charity to more than double the intake. Continued multi-year grants of £36,000 provide confidence to maintain this trajectory. Secured funding for the upcoming cohort from the Hiscox Foundation and Garfield Weston Foundation.

Financial review

The charity's financial position at the end of the period is healthy. With an established programme and network of professionals to support in delivering it, we can plan with confidence to double in numbers and ensure the necessary level of support costs. The confidence demonstrated by our funders and our upcoming impact report will support further fundraising efforts.

Reserves policy

Unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to between three to six months' expenditure. This level of reserves ensures continuity of the charity's activities in the event of a significant drop in funding. This level of reserves has been maintained throughout the period.

On behalf of the board of trustees

Mr D Wellesley-Wesley Chair Dated: 29 July 2024

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEXT STEP FOUNDATION

I report on the accounts of the charity for the year ended 30 September 2023, which are set out on pages 4 to 10.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of Next Step Foundation for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, the 2011 Act, and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent

examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

Mrs J Saunders ACA

Shorthouse & Martin Limited

Worthy House 14 Winchester Road Basingstoke Hampshire RG21 8UQ

Dated: 29 July 2024

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources from generated funds
Donations and legacies
2
1,050
-
Investment income
3
2
-
1,052
-
Incoming resources from charitable activities
4
-
61,000
Total incoming resources
1,052
61,000
Resources expended
5
Costs of generating funds
Costs of generating donations and legacies
-
-
Net incoming resources available
1,052
61,000
Charitable activities
University preparation programme
4,950
58,160
Governance costs
4,045
-
Total resources expended
8,995
58,160
Net (expenditure)/income for the year/
Net movement in funds
(7,943)
2,840
Fund balances at 1 October 2022
32,356
27,110
Fund balances at 30 September 2023
24,413
29,950
Total
2023
£
1,050
2
1,052
61,000
62,052
-
62,052
63,110
4,045
67,155
(5,103)
59,466
54,363
Total
2022
£
-
2
2
49,520
49,522
1,509
48,013
90,459
2,411
94,379
(44,857)
104,323
59,466

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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BALANCE SHEET

AS AT 30 SEPTEMBER 2023

2023
Notes
£
Current assets
Debtors
9
2,755
Cash at bank and in hand
67,702
70,457
Creditors: amounts falling due within
one year
10
(16,094)
Total assets less current liabilities
Income funds
Restricted funds
11
Unrestricted funds
2022
£
£
281
92,381
92,662
(33,196)
54,363
29,950
24,413
54,363
£
59,466
27,110
32,356
59,466

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2023. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The accounts were approved by the Board on 29 July 2024

Mr D Wellesley-Wesley Chair

Company Registration No. CE023817

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NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.

2 Donations and legacies

Donations and gifts
3
Investment income
Interest receivable
4
Incoming resources from charitable activities
Grant funding receivable
2023
£
1,050
2023
£
2
2023
£
61,000
2022
£
-
2022
£
2
2022
£
49,520

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

5 Total resources expended

Costs of generating funds
Costs of generating donations and legacies
Charitable activities
University preparation programme
Activities undertaken directly
Support costs
Total
Governance costs
2023
£
-
51,513
11,597
63,110
4,045
67,155
2022
£
1,509
78,517
11,942
90,459
2,411
94,379

Governance costs includes payments to the independent examiners of £2,400 (2022: £1,920) for independent examination fees.

6 Support costs

IT software & maintenance
Staff costs
2023
£
8,978
2,619
11,597
2022
£
5,449
6,493
11,942

7 Trustees

One of the trustees (or any persons connected with them) received £8,400 in remuneration during the year for acting as the CEO of the charity whilst a new one was recruited; he was also reimbursed a total of £585 travelling expenses (2022: none were remunerated or reimbursed).

8 Employees

Number of employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Chief Executive Officer 1 1
There were no employees whose annual remuneration was £60,000 or more.

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

9
Debtors
Other debtors
Prepayments and accrued income
10
Creditors: amounts falling due within one year
Social security and income tax
Trade creditors
Accruals
2023
£
1,115
1,640
2,755
2023
£
-
1,674
14,420
16,094
2022
£
-
281
281
2022
£
2,449
-
30,747
33,196

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

11 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at 1 Incoming Resources Balance at 30
October resources expended September
2022 2023
£ £ £ £
Kensington and Chelsea Innovation and
Collaboration Fund 2,160 - (2,160) -
The Jordan Charitable Foundation 23,750 30,000 (30,000) 23,750
The Worshipful Company of Pewterers - Seahorse
Grant 1,200 6,000 (6,000) 1,200
Garfield Weston Foundation - 10,000 (8,000) 2,000
Hiscox Foundation - 15,000 (12,000) 3,000
27,110 61,000 (58,160) 29,950

Innovation and Collaboration Fund

This fund was supported by the Kensington and Chelsea Foundation and was restricted for the purpose of supporting 14 young people from Kensington and Chelsea through the 2022 University Preparation Programme.

The Jordan Charitable Foundation

This fund is restricted to providing the support to increase in student intake on the University Preparation Programme to 120 students and to maintain this in future years.

The Worshipful Company of Pewterers

This fund is restricted for the purpose of supporting 6 young people from Sheffield and South Yorkshire through the University Preparation Programme.

Garfield Weston Foundation

This fund is restricted for the purpose of supporting 20 young people through the University Preparation Programme.

Hiscox Foundation

This fund is restricted for the purpose of supporting 30 young people through the University Preparation Programme.

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

12 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
£ £ £
Fund balances at 30 September 2023 are represented by:
Current assets 27,340 43,117 70,457
Creditors: amounts falling due within one year (2,927) (13,167) (16,094)
24,413 29,950 54,363

13 Related parties

At the end of the year, £nil (2022: £28,032) was owed to Next Step Education Limited for reimbursement of expenses incurred on behalf of the charity.

Next Step Education Limited is a company of which two of the charity's trustees are also directors.