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2023-06-30-accounts

BIG BROTHERS BIG SISTERS UK FOUNDATION UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

Company registra�on number: 12043014 Charity registra�on number: 1191881

BIG BROTHERS BIG SISTERS UK FOUNDATION FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2023

Contents Page
Legal and Administra�ve informa�on 1
Trustees Annual Report 2 - 7
Independent Examiner’s Report 8
Statement of Financial Ac�vi�es 9
Balance Sheet 10
Notes to the Financial Statements 11 - 17

BIG BROTHERS BIG SISTERS UK FOUNDATION REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 30 JUNE 2023

Status

Big Brothers Big Sisters UK Founda�on is a company limited by guarantee (registra�on number: 12043014) and granted charitable status by the Charity Commission (registra�on number 1191881).

Trustees (also known as Directors)

Mr Nicholas Booth MVO Ms Lucy Butler Mr Paul Gibbs Mr Jeffrey Shear

Ewelme Wallingford Oxfordshire OX10 6JY

Independent examiner

Joshua Kingston BSc, ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

1

BIG BROTHERS BIG SISTERS UK FOUNDATION TRUSTEES’ ANNUAL REPORT YEAR ENDED 30 JUNE 2023

OBJECTIVES AND ACTIVITIES

Background to Big Brothers Big Sisters UK

Big Brothers Big Sisters UK Founda�on (BBBS UK) successfully registered as a charity in July 2020. This report is for the period July 2022 – June 2023.

Big Brothers Big Sisters is the world’s largest mentorship programme, started in the USA 100+ years ago. The UK programme was ini�ated a�er witnessing first-hand the impact of the American model. The organisa�on pairs adult volunteer mentors, Big Siblings, with children, Li�le Siblings, in open ended suppor�ve community-based rela�onships, to help young people with their development, self-confidence, self-esteem and connec�ons into the community, with the ul�mate aim of avoiding risky behaviours and improving their chances of a successful childhood.

Academic research in the US has demonstrated that Li�le Brothers and Li�le Sisters are:

The programme provides valuable rela�onships for young people who need a stable and consistent adult in their life. Big Brothers Big Sisters models also operate in other countries such as Australia, Canada, New Zealand, Ireland, Israel and others.

BBBS UK formed in 2020 a�er Oxfordshire County Council ran a successful scheme in partnership with Oxford Hub using the BBBS concept (from 2017). Building on the success in Oxfordshire, BBBS UK Founda�on is now suppor�ng other areas in the UK to start the programme through partnerships with Local Authori�es and community organiza�ons.

BBBS UK Vision

To establish a UK-wide model of high quality long-term youth mentoring, rooted in interna�onal best prac�ce and locally embedded in Children Services.

Building on the successful US brand and programme, BBBS UK is adap�ng the model to the UK context. Reviewing the environment, we are ini�ally focussing our efforts on providing support to primary school aged children on the edge of care.

2

BIG BROTHERS BIG SISTERS UK FOUNDATION TRUSTEES’ ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Against a backdrop of extensive workforce shortages and a subsequent decline in the numbers of children’s social workers, referrals to children’s services have returned to pre-pandemic levels, while the number of children in care con�nues to rise. There were 650,270 referrals to children's social care in 2021/22, up 8.8% on the previous year, and there were 82,170 children in care in 2021/22, up 27% since 2009/10.

We are therefore working in partnership with Local Authori�es and local community partners to create networks of open-ended mentoring rela�onships delivered locally but within a na�onal framework of oversight and evalua�on. This alterna�ve model of early interven�on and preven�on focused programming has the poten�al to posi�vely impact the lives of some of our country’s most vulnerable young people.

The Programme

We aim to support Li�le Siblings where they need more suppor�ve adults in their life. Our target group is primary school age (at point of referral) but as rela�onships are open ended they can remain in the programme in the long-term. Children on the edge of care may:

In prac�cal terms, families tend to be open to early help, in Children In Need or Child Protec�on plans. The programme is based on providing the child with quality �me that is consistent and regular with certain characteris�cs:

Big Brothers and Big Sisters are local volunteers recruited by the community partner organisa�on. Safeguarding is of paramount importance and the Local Authority carries out the DBS checks. Training and ongoing mentor support is provided by the community partner. BBBSUK provides training, start-up funds where needed, a na�onal evalua�on framework and an integrated database for programme management and oversight.

The Role of BBBS UK in Local Delivery

The business plan for BBBS UK aims to develop:

3

BIG BROTHERS BIG SISTERS UK FOUNDATION TRUSTEES’ ANNUAL REPORT YEAR ENDED 30 JUNE 2023

In shaping the objec�ves for the year and planning ac�vi�es, the Trustees have considered the Charity Commission’s guidance on public benefit, including guidance ‘public benefit: running a charity (PB2)’

ACHIEVEMENTS AND PERFORMANCE

The BBBS Pilot Project:

partnership with Oxfordshire County Council since 2017, BBBS Oxford has matched and supported pairs of mentors and young people to meet together- providing an addi�onal posi�ve role model for young people across Oxfordshire and suppor�ng them through new opportuni�es. The ou�ng ac�vi�es are based on the interests of the Li�le and Big Sibling, and have included bowling, dog walks, board games, homework help, science fairs and playing football.

Future plans for Oxford BBBS include focusing on suppor�ng exis�ng pairs through group ou�ngs, peer support and training, reaching out to more people to get involved, especially outside of Oxford and providing con�nued help in wrap-around support for young people and their families.

In addi�on, the BBBS digital pla�orm has now been successfully integrated into the BBBS Oxford programme.

Further expansion:

We are pleased to report we successfully recruited and onboarded Guildford Ac�on as a site for BBBS delivery in Surrey. This culminated in their recruitment process for the first cohort of BBBS volunteers in Surrey star�ng in March 2023. Training was provided and integra�on of the program into the na�onal IT framework.

site for BBBS delivery in West Sussex.

4

BIG BROTHERS BIG SISTERS UK FOUNDATION TRUSTEES’ ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Future Plans in 2023/24

opportunity to take �me to reflect on the progress of the ini�a�ve and the wider considera�on of the organisa�on’s work into the future.

The organisa�on has done well to establish awareness and enthusiasm for the program in early sites in the UK. It has undertaken considerable work to establish a framework for the program and a theory of change and evalua�on framework which will guide future progress. A technology pla�orm has been built which supports delivery in both pilot sites in Oxfordshire and Surrey. This can be scaled in the future as required. Interest and early capacity building investment was received from funders.

Drawing on Oxford evalua�on and through the development of the second BBBS site there have been a number of key learnings the organisa�on needs to reflect on and assimilate into the current model of work. These include the necessity of having a ‘BBBS Champion’ as part of the Local Authority social services team. Without high-level support, the concept of BBBS has proved to be difficult for new Local Authori�es to assimilate, especially with so many other pressures in social care at this �me.

A second challenge is iden�fying appropriate community partners whose service delivery model allows for the adop�on and implementa�on of the model. Oxford Hub and Guildford Ac�on have been commi�ed partners and we are deeply grateful to them for this. However, finding new areas able to take on the addi�onal administra�on and oversight is not easy, especially in the current economic climate.

Without local authority leadership and a community partner able to take on the required back ground work, this has resulted in very real delays in the rollout of the project. Furthermore, ensuring long-term funding has proved to stretch resourcing on the limited infrastructure of the na�onal body. Therefore, over the next year, the focus will be on taking �me to reflect on these learnings, and to see how the model of BBBS can be adapted to learn from the experience of the past five years.

The Trustees remain convinced that Big Brothers Big Sisters remains a model deeply relevant in the UK and one which will help support the welfare and development of vulnerable young people in challenging communi�es. We hope to develop a long-term plan which allows the program to be implemented at scale and with sustainable funding, partnerships and execu�onal delivery. This will be goal for 2023/2024.

FINANCIAL REVIEW

£70,500) in the form of grants.

Expenditure in rela�on to charitable ac�vi�es was £85,120 (2022: £72,217). The increase of £12,903 is mainly related to addi�onal program fees incurred in the year.

5

BIG BROTHERS BIG SISTERS UK FOUNDATION TRUSTEES’ ANNUAL REPORT YEAR ENDED 30 JUNE 2023

Reserves

The Trustees carefully monitor all income and expenditure to ensure the ongoing viability of the organiza�on. The charity’s reserves policy is to hold £10,000 within the unrestricted free reserve.

At the year-end total funds held by the charity total £36,265 (2022: £43,885) of which £43,765 (2022: £30,295) comprises of restricted funds and nega�ve £7,500 (2022: £13,590) of unrestricted funds.

received future funding in FY2023/24 which will aid in building the unrestricted reserve in line with the reserves policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is cons�tuted as a company limited by guarantee, incorporated on 11[th] June 2019, registered under the Companies Act (registra�on number 12043014) and its governing document is memorandum and ar�cles dated 11 June 2019 as amended by special resolu�on on 15[th] October 2020. It was granted a charitable status by the Charity Commission 19 October 2020.

Trustees

Big Brothers Big Sisters UK Founda�on is an incorporated charity and therefore the Directors of the Company are also the Charity Trustees for the purposes of charity law. These trustees are listed on page 1.

Trustees’ recruitment process

knowledge of the charitable sector, social innova�on, youth services and fundraising. Interested individuals were met for an interview and invited to join the board if suitable.

Membership of the Board of Trustees is currently under review to ensure the organisa�on has the suitable skills and experience for the next stage of its development and future growth. In doing so, the Board is mindful of the need for a diverse and inclusive approach and to ensure that we can best represent the perspec�ves and needs of the communi�es we seek to serve.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of Big Brothers Big Sisters UK Founda�on for the purposes of company law) are responsible for preparing the Trustees’ Report (incorpora�ng the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accoun�ng Standards, including Financial Repor�ng Standard 102: The Financial Repor�ng Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accoun�ng Prac�ce).

6

BIG BROTHERS BIG SISTERS UK FOUNDATION TRUSTEES’ ANNUAL REPORT YEAR ENDED 30 JUNE 2023

a true and fair view of the state of affairs of the charitable and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accoun�ng records that disclose with reasonable accuracy at any �me the financial posi�on of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.

30/04/2024

Approved and signed on behalf of the charity’s trustees/directors on ……………………………………………...

……………………………………………………..

Mr Nicholas Booth (Trustee)

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BIG BROTHERS BIG SISTERS UK FOUNDATION INDEPENDENT EXAMINER’S REPORT YEAR ENDED 30 JUNE 2023

Independent examiner’s report to the trustees of Big Brothers Big Sisters Founda�on UK (‘the Company’)

I report to the charity trustees on my examina�on of the accounts of the Company for the year ended 30 June 2023.

.

Responsibili�es and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the prepara�on of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

16 of the 2006 Act and are eligible for independent examina�on, I report in respect of my examina�on of your charity’s accounts as carried out under sec�on 145 of the Chari�es Act 2011 (‘the 2011 Act’). In carrying out my examina�on I have followed the Direc�ons given by the Charity Commission under sec�on 145(5) (b) of the 2011 Act.

Independent examiner’s statement

connec�on with the examina�on giving me cause to believe:

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joshua Kingston BSc. ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: …………………………………………30 April 2024

8

BIG BROTHERS BIG SISTERS UK FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 30 JUNE 2023

Note
Income from:
Donations and grants
2
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net income/(expenditure) for the year
5
Transfers between funds
9
Net movement in funds
Total funds at start of year
9
Total funds at end of year
9		 Unrestricted
Funds
£
7,500
7,500
28,590
28,590
(21,090)
-
(21,090)
13,590
(7,500)		 Restricted
Funds
£
70,000
70,000
56,530
56,530
13,470
-
13,470
30,295
43,765		 Total Funds
2023
£
77,500
77,500
85,120
85,120
(7,620)
-
(7,620)
43,885
36,265		 Total Funds
2022
£
70,500
70,500
72,217
72,217
(1,717)
-
(1,717)
45,602
43,885

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

See note 7 for fund-accounting comparative figures.

The notes on pages 11 to 17 form part of these financial statements.

9

BIG BROTHERS BIG SISTERS UK FOUNDATION

BALANCE SHEET

----- Start of picture text -----
AS AT 30 JUNE 2023 Company number: 12043014
2023 2022
Note £ £
Current assets
Cash at bank and in hand 38,665 46,285
38,665 46,285
Liabilities
Creditors : amounts falling 8 (2,400) (2,400)
due within one year
Net current assets 36,265 43,885
Net assets 36,265 43,885
FUNDS
Unrestricted funds
General funds 10 (7,500) 30,295
Restricted funds 10 43,765 13,590
Total funds 36,265 43,885
----- End of picture text -----

For the year in question, the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities;

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act applicable to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

30/04/2024 These financial statements were approved by the trustees on ….............................................. and are signed on their behalf by:

….............................................................. Mr Nicholas Booth (Trustees)

The notes on pages 11 to 17 form part of these financial statements.

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BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

1 Accounting policies

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006.

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern.

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Legacies are included on a receivable basis where charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material.

Investment income is included on a receivable basis.

Donations in kind comprise donated services where the costs are measurable and the services would otherwise have to be paid for to maintain operational effectiveness.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Raising funds

Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.

11

BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

Charitable Activities

Grants awarded are allocated to charitable activities.

Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

Allocation and apportionment costs

Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered .

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statements of financial position, bank overdrafts are shown within borrowings or current liabilities

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

Further explanation of the nature and purpose of each fund is included in notes to the financial statements.

12

BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

2 Income from: Donations and grants

Grants
Prior year comparative
Grants
Expenditure on: Charitable Activities
Independent contractors
Governance costs
Professional fees
Program fees
Chariatble grant
Prior year comparative
Independent contractors
Governance costs		 Unrestricted
Funds
£
7,500
7,500
Unrestricted
Funds
£
500
500
Unrestricted
Funds
£
-
1,723
1,087
18,780
7,000
28,590
Unrestricted
Funds
£
4,559
2,200
6,759		 Restricted
Funds
£
70,000
70,000
Restricted
Funds
£
70,000
70,000
Restricted
Funds
£
56,530
-
-
-
-
56,530
Restricted
Funds
£
65,458
-
65,458		 Total Funds
2023
£
77,500
77,500
Total Funds
2022
£
70,500
70,500
Total Funds
2023
£
56,530
1,723
1,087
18,780
7,000
85,120
Total Funds
2022
£
70,017
2,200
72,217

3 Expenditure on: Charitable Activities

13

BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

4 Governance costs

Independent examiner's fee
- Accounts preparation
- Independent examination
- Prior year over/under accrual
5 Net income/ (expenditure)
Independent examiner's fee
- Accounts preparation
- Independent examination		 Total
2023
£
1,500
900
(1,027)
1,373
2023
£
773
600		 Total
2022
£
1,500
900
(200)
2,200
2022
£
1,500
900

One Trustee has been reimbursed for their out of pocket expenses £300 (2022: Nil). No Trustee received any remuneration during the current and prior year.

6 Taxation

The charity is exempt from corporation tax on its charitable activities.

14

BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

7 Statement of Financial Activities comparative figures

Income from:
Donations and grants
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure) and
net movement in funds
Total funds at start of year
Total funds at end of year
8 Creditors: amounts falling due within one year
Accruals and deferred income		 Unrestricted
Funds
£
500
500
6,759
6,759
(6,259)
19,849
13,590		 Restricted
Funds
£
70,000
70,000
65,458
65,458
4,542
25,753
30,295
2023
£
2,400
2,400		 Total Funds
2022
£
70,500
70,500
72,217
72,217
(1,717)
45,602
43,885
2022
£
2,400
2,400

15

BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

9 Movement in funds
For the year ended 30 June 2023
Restricted funds
Zing
Pears
Dulverton
Unrestricted funds
General funds
Total funds
For the year ended 30 June 2022
Restricted funds
Zing
Pears
Dulverton
Unrestricted funds
General funds
Total funds		 At 1 Jul
2022
£
-
-
30,295
30,295
13,590
43,885
At 1 Jul
2021
£
-
-
25,753
25,753
19,849
45,602		 Income
£
30,000
40,000
-
70,000
7,500
77,500
Income
£
30,000
40,000
-
70,000
500
70,500		 Expenditure
£
(25,200)
(25,330)
(6,000)
(56,530)
(28,590)
(85,120)
Expenditure
£
(9,730)
(37,508)
(18,220)
(65,458)
(6,759)
(72,217)		 At 30 Jun
2023
£
4,800
14,670
24,295
43,765
(7,500)
36,265
At 30 Jun
2022
£
20,270
2,492
7,533
30,295
13,590
43,885

Zing

This fund represents monies received towards technical development and core costs.

Pears

This fund represents a grant received from the Pears Foundation towards growing the youth mentoring programme

Dulverton

This fund represents monies received towards core costs and project development.

16

BIG BROTHERS BIG SISTERS UK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2023

10 Analysis of net assets between funds

For the year ended 30 June 2023
Other net assets
For the year ended 30 June 2022
Other net assets		 Restricted
Funds
£
43,765
43,765
Restricted
Funds
£
30,295
30,295		 Unrestricted
General
Funds
£
(7,500)
(7,500)
Unrestricted
General
Funds
£
13,590
13,590		 Total
2023
£
36,265
36,265
Total
2022
£
43,885
43,885

11 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

17