Charity number: 1192231 ## TUTOR THE NATION (A Charitable Incorporated Organisation) ## UNAUDITED ## TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 9 NOVEMBER 2020 TO 28 FEBRUARY 2022 BAGINSKY COHEN CHARTERED ACCOUNTANTS TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) ## CONTENTS ||Page| |---|---| |Reference and administrative details of the Charity, its Trustees and advisers|1| |Trustees' report|2 - 4| |Independent examiner's report|5| |Statement of financial activities|6| |Balance sheet|7| |Notes to the financial statements|8 - 14| TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 28 FEBRUARY 2022 |TRUSTEES|Jacky Lambert, Chair| |---|---| ||John Varley| ||Ian Burman| ||Nathaniel McCullagh| ||Charles Bonas| |CHARITY NUMBER
1192231
PRINCIPAL ADDRESS
5 St. James's Gardens
London
W11 4RB
INDEPENDENT
EXAMINER
Baginsky Cohen
Chartered Accountants
930 High Road
London
N12 9RT
BANKERS
CAF Bank
WEBSITE
www.tutorthenation.org|| Page 1 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) ## TRUSTEES' REPORT FOR THE PERIOD ENDED 28 FEBRUARY 2022 ## OBJECTIVES AND ACTIVITIES ## Overview Tutor The Nation was founded in November 2020 with the purpose of advancing the education of State school pupils throughout the United Kingdom at primary and secondary level by promoting and providing tutoring and mentoring services. Our aim is to enable the children we support to recognise, develop and achieve their full potential, capabilities, competencies and skills. ## Mission The Trustees recognise that social mobility across the United Kingdom is negatively impacted by the unequal provision of educational support outside of the classroom. Tutor The Nation’s mission is to use the targeted provision of education and mentoring to provide disadvantaged young people with the knowledge and skills they need to achieve their goals. ## Activities In order to fulfil its charitable objects, Tutor The Nation provides completely free, online, one-on-one tutoring to students at State schools. The charity recruits, trains, and provides ongoing support to volunteer tutors, predominantly current university undergraduate and postgraduate students, to deliver this tutoring, and associated mentoring, across a wide range of GCSE and A-Level subjects. By providing free, online tutoring, Tutor The Nation works in the public benefit by encouraging students from disadvantaged backgrounds to develop the skills they need to perform better academically, and thus achieve their desired goals - whether that is progression to university or into a career or apprenticeship. Additionally, volunteer tutors are encouraged to use tutoring to increase tutees’ confidence in and passion for learning, providing pupils with the increased soft skills that they will need to develop in order to progress. These soft skills, namely an increased ability to communicate, to lead effectively, and to provide feedback, are all invaluable in allowing each volunteer tutor to progress in the workplace, and more widely as members of society. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. In the main, Tutor The Nation’s activities have consequently fallen into two categories - the delivery of our tutoring programme, and ongoing work to ensure that this delivery continues to be both sustainable and impactful. ## Delivery of tutoring Tutor The Nation provides tutoring to disadvantaged students, identified by the charity as those likely to benefit the most from our support. We approach the schools, usually via their local education authority. The schools then identify suitable beneficiaries. The decision about which schools we support is based on a number of factors, often including the pupil premium level of the school1, the demographics of the local community, and the likelihood of other charities being able to provide help*. Having registered with Tutor The Nation, each school is entitled to provide the charity with an initial cohort of 20 pupils to access tutoring through the scheme; our aim is that the cohort size should rise to 40 children per school. This cohort meets, either virtually or in-person, with a member of the Tutor The Nation team to learn about the charity and what we and they should expect. The children are subsequently matched with a tutor for their chosen subject; and tutoring begins. Our aim is to complement the work of schools, and not in any sense to substitute for it. Working in close partnership with the schools and the children they have identified, we can give significant academic support but we also aim to build on life skill development out of the classroom in a way that is both impactful and enjoyable to the tutee and the tutor. *The online nature of our program’s delivery means we are often uniquely placed to support schools in isolated areas where in-person provision of tutoring may be difficult. Page 2 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 28 FEBRUARY 2022 All tutoring in the 2021/22 financial year took place on Bramble, an online tutoring platform. The platform has capacity for both video calling and the use of an online whiteboard, and all tutoring sessions are recorded centrally both for the purposes of monitoring and safeguarding, and to enable pupils to access their lessons when revising. Volunteer tutors are recruited from a number of different sources. Primarily, Tutor The Nation encourages students at universities across the country to consider volunteering. Through physical appearances at university events, advertising on university volunteering and job portals, social media outreach, and official partnerships with universities and university authorities, the charity continues to build a broad base of enthusiastic volunteers. Alongside these undergraduate and postgraduate volunteers, Tutor The Nation is fortunate to benefit from the experience of a number of retired teachers and experienced tutors who are also welcomed as volunteers. ## Ensuring sustainable growth Alongside work to support the core offering of free tutoring, Tutor The Nation has worked extensively to support the long-term viability of its service provision. Most importantly, this financial year saw the beginning of work to develop a bespoke IT platform for the administration, scheduling, and delivery of tutoring sessions, which will greatly improve our ability to scale. Work continues on this project into the next financial year and is expected to reach completion in September 2022. In tandem with the work on a new IT platform, Tutor The Nation has also commissioned a branding agency to develop a new brand identity and website for the charity. This work is targeted at allowing Tutor The Nation to attract and recruit more university student volunteers. The new brand identity and website are scheduled to launch in time for the 2022/23 academic year. The charity also used the 2021/22 financial year to forge strong relationships with a number of key stakeholders. Partnerships have been agreed with both the University of Oxford and the University of Cambridge, to allow for the continued recruitment of volunteers at these institutions. Similar partnerships are likely to be reached with other universities in the 2022/23 financial year. ## ACHIEVEMENTS AND PERFORMANCE In this financial year, Tutor The Nation supported 20 schools across the United Kingdom. These schools were located in a number of different areas: Great London Lancashire West Midlands Greater Manchester Oxfordshire Across these schools, Tutor The Nation provided three or more hours of tutoring to 280 pupils. Some pupils received up to 50 hours of free tutoring within the financial year. The charity recruited volunteers from 59 universities, with the most volunteers coming from: University of Oxford University of Cambridge University College London University of Manchester University of Bristol As a result of this recruitment, Tutor The Nation ended the year with 539 approved tutors. Between them, these volunteers delivered over 3,281 tutoring sessions. Within the financial year, the charity went from delivering 110 sessions per month in March 2021 to delivering 450 in the month of February 2022. Page 3 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) ## TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 28 FEBRUARY 2022 As a new charity, we are still developing our capacity to collect granular impact data and are planning to launch a more comprehensive impact gathering strategy for the 2022/23 academic year. With that being said, the early auguries are good. When surveyed, 95% of mentees said that they enjoy their sessions with Tutor The Nation and 83% feel more confident as a result of them. Early surveys of our volunteer base suggest that 97% of mentors look forward to their sessions each week and rate their enjoyment of each session at 8.1/10 on average. Over the long term, the Trustees are hopeful that the charity will bring about wider societal benefit by encouraging a culture of altruism within the pupils that are supported. It is our intention to encourage these pupils to become volunteers with Tutor The Nation if they begin studying at university, and will seek to connect these ‘alumni’ with students from their local area. In doing so, we hope to help foster a sense of community and, by using the alumni as role models, to give young people the opportunity to demonstrate the feasibility of achieving one’s goals. ## STRUCTURE, GOVERNANCE AND MANAGEMENT Tutor The Nation is a registered charity, number 1192231. The charity is a Charitable Incorporated Organisation, governed by a constitution. Trustees are appointed by the board for a term of three years by a resolution passed at a meeting of the Trustees. ## STATEMENT OF TRUSTEES' RESPONSIBILITIES The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material - departures disclosed and explained in the financial statements; - 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 adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They 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 order of the members of the board of Trustees on 5 July 2022 and signed on their behalf by: Jakyung Moon Lambert Jacky Lambert (Jul 5, 2022, 11:49am) Jacky Lambert (Chair of Trustees) Page 4 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) ## INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 28 FEBRUARY 2022 ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TUTOR THE NATION ('the Charity') I report to the Charity Trustees on my examination of the accounts of the Charity for the period ended 28 February 2022. ## RESPONSIBILITIES AND BASIS OF REPORT As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## INDEPENDENT EXAMINER'S STATEMENT Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but which has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination. 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. This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. > Signed: Neil Cohen Dated: 5 July 2022 Neil Cohen FCA Neil Cohen (Jul 5, 2022, 12:27pm) BAGINSKY COHEN Chartered Accountants 930 High Road London N12 9RT Page 5 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 28 FEBRUARY 2022 |Note
INCOME FROM:
Donations
2
Investments
3
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
4
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD|Unrestricted
funds
2022
£
227,867
7
227,874
190,270
190,270
37,604
-
37,604
37,604|Total
funds
2022
£
227,867
7
227,874| |---|---|---| |||190,270
190,270| |||37,604| |||-
37,604
37,604| The Statement of financial activities includes all gains and losses recognised in the period. The notes on pages 8 to 14 form part of these financial statements. Page 6 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) BALANCE SHEET AS AT 28 FEBRUARY 2022 |Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL NET ASSETS
CHARITY FUNDS
Restricted funds
12
Unrestricted funds
12
TOTAL FUNDS|2022
£
775
86,815
87,590
(52,273)|2022
£
2,287
35,317| |---|---|---| |||| |||37,604| |||-
37,604| |||| |||37,604| The financial statements were approved and authorised for issue by the Trustees on 05 July 2022 and signed on their behalf by: Jakyung Moon Lambert Jacky Lambert (Jul 5, 2022, 11:49am) Jacky Lambert (Chair of Trustees) The notes on pages 8 to 14 form part of these financial statements. Page 7 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2022 ## 1. ACCOUNTING POLICIES ## 1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Tutor The Nation 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. ## 1.2 INCOME All income is recognised once: the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. ## 1.3 EXPENDITURE Expenditure is recognised once: there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. ## 1.4 INTEREST RECEIVABLE Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. Page 8 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2022 ## 1. ACCOUNTING POLICIES (CONTINUED) ## 1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Office equipment - 20% per annum ## 1.6 DEBTORS Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## 1.7 CASH AT BANK AND IN HAND Cash at bank and 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. ## 1.8 LIABILITIES AND PROVISIONS Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. ## 1.9 PENSIONS The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the period. ## 1.10 FUND ACCOUNTING General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Investment income, gains and losses are allocated to the appropriate fund. Page 9 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2022 2. INCOME FROM DONATIONS AND LEGACIES |DONATIONS
Fourtold
Henry Oldfield Trust
MJ Samuel Charitable Trust
Ocado
Reuben Foundation
The 29th May 1961 Charitable Trust
The Hon P N Gibson's Charity Trust
The Joseph Ettedgui Trust
The Lambert Family
The Schroder Foundation
The Souter Charitable Trust
Woodward Charitable Trust
Other donations (9 donors and public donations)
3.
INVESTMENT INCOME
Bank interest receivable|Unrestricted
funds
2022
£
1,250
25,000
3,000
10,000
1,000
20,000
3,000
25,000
10,000
20,000
3,000
5,000
126,250
101,617
227,867
Unrestricted
funds
2022
£
7|Total
funds
2022
£
1,250
25,000
3,000
10,000
1,000
20,000
3,000
25,000
10,000
20,000
3,000
5,000
126,250| |---|---|---| |||101,617
227,867| |||Total
funds
2022
£
7| Page 10 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2022 4. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES |Charitable activities
ANALYSIS OF DIRECT COSTS
Accountancy and independent examination
Advertising and promotional
Bank charges
Computer costs
DBS and criminal record checks
Depreciation
Insurance
Legal and professional fees
License fees
Printing, postage and stationery
Staff costs (see note 6)
Staff inductions
Subscriptions
Sundry expenses
Travel and accommodation
Tuition platform
Tuition platform - software development*
Website hosting|Activities
undertaken
directly
2022
£
190,270|Total
funds
2022
£
190,270| |---|---|---| |||Total
funds
2022
£
1,200
11,488
120
1,296
13,592
572
1,080
3,804
583
201
99,381
650
581
176
276
15,660
39,061
549| |||190,270| * As mentioned in the Trustees report, a new platform is being developed for the administration, scheduling, and delivery of tutoring sessions. The total cost of the software development is £72,000 with an expected completion date of September 2022. Page 11 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2022 ## 5. INDEPENDENT EXAMINER'S REMUNERATION ||2022| |---|---| ||£| |Fees payable to the Charity's independent examiner for the independent examination of the|| |Charity's annual accounts|1,200| |Fees payable to the Charity's independent examiner in respect of:|| |All assurance services not included above|1,664| |6.
STAFF COSTS
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
The average number of persons employed by the Charity during the period was as follows:
Charity staff
No employee received remuneration amounting to more than £60,000 in either year.
7.
TRUSTEES' REMUNERATION AND EXPENSES
During the period, no Trustees received any remuneration or other benefits.
During the period ended 28 February 2022, no Trustee expenses have been incurred.|2022
£
94,176
3,339
1,866| |---|---| ||| ||99,381| ||2022
No.
3| ||| Page 12 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) |NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2022
8.
TANGIBLE FIXED ASSETS
COST OR VALUATION
At 9 November 2020
Additions
At 28 February 2022
DEPRECIATION
At 9 November 2020
Charge for the period
At 28 February 2022
NET BOOK VALUE
At 28 February 2022
9.
DEBTORS
Prepayments and accrued income
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
Loan payable|Office
equipment
£
-
2,858| |---|---| ||2,858| ||-
572| ||572| ||| ||2,286| ||2022
£
775
2022
£
331
1,942
50,000
52,273| The loan payable of £50,000 at the period end relates to funds provided by Jacky Lambert, a Trustee of the Charity. This is an interest free loan, repayable on demand. Page 13 TUTOR THE NATION (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2022 ## 11. PENSION COMMITMENTS The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £1,866. £nil were payable to the fund at the balance sheet date. ## 12. STATEMENT OF FUNDS ## STATEMENT OF FUNDS - CURRENT PERIOD |UNRESTRICTED FUNDS
Unrestricted funds|Income
£
227,874|Expenditure
£
(190,270)|Balance at 28
February 2022
£
37,604| |---|---|---|---| Page 14