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2024-09-30-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 2024

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr D Wellesley-Wesley Mr C Bonas Mr J Higgins Mr B King Mr M Omar 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 - 9

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TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees present their report and accounts for the year ended 30 September 2024.

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 Mr B King (Appointed 9 December 2023) Mr M Omar (Appointed 9 December 2023)

Recruitment and appointment of trustees

Organisational structure

Ms A Martin-Carey resigned as Chief Executive Officer (CEO) in March 2024. 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 2024

Achievements and performance

2024 Achievements:

Fundraising achievements

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 to maintain or slightly increase participant numbers. The confidence demonstrated by our funders in renewing multi-year grants should serve to further increase our funding levels.

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 J Higgins Trustee Dated: 29 July 2025

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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 2024, which are set out on pages 4 to 9.

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

Jodie Saunders Shorthouse & Martin Limited

Worthy House 14 Winchester Road Basingstoke Hampshire RG21 8UQ

Dated: 29 July 2025

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024

Unrestricted
Restricted
Total
funds
funds
2024
Notes
£
£
£
Incoming resources from generated funds
Donations and legacies
2
-
-
-
Investment income
3
-
-
-
-
-
-
Incoming resources from charitable activities
4
-
20,600
20,600
Total incoming resources
-
20,600
20,600
Resources expended
5
Charitable activities
University preparation programme
-
32,874
32,874
Governance costs
4,655
-
4,655
Total resources expended
4,655
32,874
37,529
Net expenditure for the year/
Net movement in funds
(4,655)
(12,274)
(16,929)
Fund balances at 1 October 2023
24,413
29,950
54,363
Fund balances at 30 September 2024
19,758
17,676
37,434
Total
2023
£
1,050
2
1,052
61,000
62,052
63,110
4,045
67,155
(5,103)
59,466
54,363

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 2024

Notes
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Total assets less current liabilities
Income funds
Restricted funds
11
Unrestricted funds
2024
£
1,115
45,532
46,647
(9,213)
2023
£
£
2,755
67,702
70,457
(16,094)
37,434
17,676
19,758
37,434
£
54,363
29,950
24,413
54,363

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 2024. 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 2025

Mr J Higgins Trustee

Company Registration No. CE023817

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NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

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
Total
2024
£
-
Total
2024
£
-
2024
£
20,600
Total
2023
£
1,050
Total
2023
£
2
2023
£
61,000

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

5 Total resources expended

Charitable activities
University preparation programme
Activities undertaken directly
Support costs
Total
Governance costs
2024
£
26,375
6,499
32,874
4,655
37,529
2023
£
51,513
11,597
63,110
4,045
67,155

Governance costs includes payments to the independent examiners of £2,400 (2023: £2,400) for independent examination fees.

6 Support costs

IT software & maintenance
Staff costs
2024
£
5,237
1,262
6,499
2023
£
8,978
2,619
11,597

7 Trustees

One of the trustees (or any persons connected with them) received £6,450 (2023: £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 £368 (2023: £585) travelling expenses.

8 Employees

Number of employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Chief Executive Officer - 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 2024

9
Debtors
Other debtors
Prepayments and accrued income
10
Creditors: amounts falling due within one year
Social security and income tax
Trade creditors
Accruals
2024
£
1,115
-
1,115
2024
£
833
4,562
3,818
9,213
2023
£
1,115
1,640
2,755
2023
£
-
1,674
14,420
16,094

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024

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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
2023 2024
£ £ £ £
The Jordan Charitable Foundation 23,750 - (23,750) -
The Worshipful Company of Pewterers - Seahorse
Grant 1,200 9,000 (2,400) 7,800
Garfield Weston Foundation 2,000 10,000 (2,764) 9,236
Hiscox Foundation 3,000 - (3,000) -
Charles French - 1,600 (960) 640
29,950 20,600 (32,874) 17,676

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.

Charles French

This fund is restricted for the purpose of providing the University Preparation Programme to young people in North East London or Essex.

12 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
£
£
Fund balances at 30 September 2024 are represented by:
Current assets
22,383
24,264
Creditors: amounts falling due within one year
(2,625)
(6,588)
19,758
17,676
Total
£
46,647
(9,213)
37,434