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2023-03-31-accounts

Company registration number 13682836 (England and Wales) Charity registration number 1197535

The Firebird Foundation

and financial statements Period ended 31 March 2023

The Firebird Foundation

Contents

Page
Legal and administrative information 1
2
Independent auditor
s report
7
Statement of financial activities 11
Balance sheet 12
Statement of Cash Flows 13
Notes to the financial statements 14

The Firebird Foundation

Legal and administrative information

Registered Company No. 13682836
Charity No. 1197535
Trustees Olivia Hall
Tom Ball
Melanie Appleby
Walgate Trustees Limited
Principal Address 16 Great Queen Street
London
WC2B 5DG
Bankers Barclays
Level 15
1 Churchill Place
E14 5HP
Investment Managers Tribe Impact Capital
52 Jermyn Street
London
SW1Y 6LX
Independent Auditors Saffery Champness LLP
71 Queen Victoria Street
London
EC4V 4BE
Solicitors Fladgate LLP
16 Great Queen Street
London
WC2B 5DG

Page 1

For the year ended 31 March 2023

The Firebird Foundation

The trustees present their report, together with the financial statements of the Foundation for the period ended 31 March 2023.

Structure, governance and management

The trustees are listed on page 1. Olivia Hall is the founder Trustee.

The Foundation was incorporated on 15 October 2021 as a company limited by guarantee and is governed by its memorandum and articles of association. It was registered with the Charity Commission in England and Wales on 17 January 2022.

New trustees are appointed by the Founder, who has the power to appoint or dismiss any Trustee in writing.

Decisions are taken at duly constituted meetings of the trustees by majority vote, though informal decisions can be made, subject to ratification at the next trustees' meeting. Trustees meetings are held at least quarterly.

New Trustees are briefed on the operations of the charity by the Founder and offered an induction programme that provides them with:

Public Benefit

The trustees have complied with the duty in the Charities Act 2011 to have regard to all guidance published by the Charity Commission.

The trustees are mindful of the need for all grants to be made for public benefit. As such this criteria is considered whilst determining which grants to make each year.

Objects

The objects of the charity as laid out in its articles are:

charitable under the laws of England and Wales as the

Aims and objectives

Firebird aims to alleviate gender and racial inequity by providing safety and opportunity to women and young children. Most of the projects Firebird supports are in the UK, but it also supports some overseas.

Page 2

For the year ended 31 March 2023

The Firebird Foundation

In its first year of operation, Firebird aimed to start building grant relationships across the domestic abuse sector in the UK. It set out to create a network of trusted partners from whom to learn and fund to create greater impact across the lifecycle of a woman. It also started to grant to the FGM sector, to UK charities -reaching in areas where women and girls have fewer rights and opportunities than in the UK.

Firebird has distributed its grant budget across 9 projects that include improving childhood literacy, youth education on rights and healthy relationships, female leadership, refuge accommodation and services, mental health support for children, re-skilling for employment, and housing provision for rehomed families. Firebird has granted on a multi-year, unrestricted basis to provide its partners with certainty of income for the medium term.

Firebird has spent time face-to-face with each partner, building trusted relationships and understanding the financials behind each project supported. To build credibility, knowledge and impact faster, Firebird has recruited specialists in each sector of VAWG and Impact Investment to advise the charity ongoing.

Grant-making policy

Firebird achieves its mission through three pillars of change: The first is aimed at reducing abuse and promoting equal rights for women and children globally by supporting policy reform, grassroots services healthcare and education. The second is using sport and music to unlock the potential in young people and the third is using art as a tool to educate, inspire and rehabilitate.

The Firebird Foundation has an invitation-only application process. Most of grants are made to long-standing partners or one who are invited to apply based on their campaign, operational and research work.

Although Firebird operates an invitation-only application process, it will consider ideas and work that fit within its pillars of support. If an organisation believes that strong alignment exists with the Firebird they encourage the organisation to submit an unsolicited letter of enquiry. Firebird will invite the organisation to apply for a grant if it finds alignment with its funding priorities and vision.

All grant applications are discussed and reviewed by the trustees at trustee meetings and over email depending on timing. Each grant applicant is required to share their accounts and impact statement as part of their application. These are discussed and reviewed by the Trustees during their meetings or via email depending on timing.

Achievements and performance

Firebird has become a respected donor in each of the sectors it operates in and has achieved all of the objectives it set out to in year one. It has committed £253,770 into charitable projects and developed a network of collaborators and like-minded foundations. Each trustee has contributed to the successful development of the foundation and looks forward to building on their impact via Firebird in the coming year.

Page 3

For the year ended 31 March 2023

The Firebird Foundation

Each project that Firebird supports has provided an informal impact review twice yearly to evidence effective deployment of funds.

Financial review

The charity received donations of £3,211,760 (inclusive of gift aid) during the period. Grants were paid of £205,000 and other expenditure was incurred on the governance of the charity and consultants that are

The original donation has created an endowment that is expendable wholly at the discretion of the Trustees. Transfers are made from the endowment to cover any expenditure in excess of income each year. Whilst The value of the endowment was £2,835,398 at 31 March 2023. Whilst this would mean the charity has no free reserves, applying the definition within the SORP, the Trustees are comfortable that they have sufficient liquid funds to meet any liabilities as they fall due.

The principal funding sources were donations which in turn were used to make charitable grants.

Grants were made to a variety of organisations as listed in note 2 to the financial statements. The main Investment to bring knowledge and relationships sooner to Firebird than it would have been able to achieve alone. and grant partners.

Risk management

The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. The main risk to the Charity is that income is insufficient to allow the Trustees to fulfil their grant making obligations. However, at the moment this risk is mitigated by the

Reserves Policy

The significant generous donations provided by the Founder have been used to create an expendable endowment. The capital can be spent entirely at the discretion of the Trustees. However, it is hoped that e to fund on ensuring there are sufficient liquid reserves to meet their payments as they fall due.

At the year end the free reserves of the charity are £Nil. With this in mind the Trustees do not see a need to hold free reserves as defined by the Charity Commission. Any expenditure in excess of income is covered by a transfer from the endowment to the general fund. There

Investment Policy and performance

Development Goals prioritised by the

values and areas of impact.

Page 4

For the year ended 31 March 2023

The Firebird Foundation

The overall portfolio is comprised of two parts: a multi asset medium risk portfolio with a social bias and an education & equality equity portfolio. The investment managers have been reducing risk within the portfolio during the period. The performance in the year is considered to be satisfactory. The investment position continues to be prudent with an emphasis on cash flow generative businesses in a market that is still considered volatile.

Aims and objectives for future periods

The foundation plans to increase its funding budget and impact to existing and new grant partners, with the same mission, values and objectives established in year one. It will start gaining experience in the Impact Investment market and increase its endowment from the principle donor. The team will expand to be able to scale its impact more quickly and funds will be used for skills development and team building for trustees, employees and specialists.

ounding trustees will continue to discuss existing and new opportunities for grant distribution, focussing on supporting the whole lifecycle of adversity facing women and children. They will also develop an investment portfolio that is aligned with the cha

an experienced Director to lead day-to-day activities and grow the outreach and impact of Firebird. It will continue to retain sector specialists and launch a new website that is more informative and engaging. Firebird will expand its areas of outreach to preventing Child Marriage and using the Creative Arts to give more opportunity to young people. It will also start granting to projects supporting Justice Reform in the UK.

Fundraising

The Trustees are aware of their responsibilities under the Charities (Protection and Social Investment) Act 2016 in relation to fundraising. The charity has not engaged in any active fundraising activities, nor approached the general public in order to raise funds. The charity has received no complaints in the period regarding any of its activities.

Statement of Trustees Responsibilities

The Directors (who are also the Trustees of the Foundation for the purposes of charity law) are responsible United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

make judgements and estimates that are reasonable and prudent;

Page 5

For the year ended 31 March 2023

The Firebird Foundation

The trustees are responsible for keeping adequate 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 Companies Act 2006 and the Charity SORP. 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.

So far as each Trustee is aware, there is no relevant audit information of which the Foundation's auditor is unaware, and they have taken all the steps they ought to have taken as Directors in order to make themselves aware of any relevant audit information and to establish that the Foundation's auditor is aware of that information.

For and on behalf of the trustees

O Hall

7 July 2023

Page 6

members of The Firebird Foundation

Independent auditor

Opinion

We have audited the financial statements of The Firebird Foundation for the period ended 31 March 2023 which comprise the Statement of Financial Activities, Balance Sheet and Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, i responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the

Page 7

Independent auditor

members of The Firebird Foundation

course of the audit or otherwise appears to be materially misstated. If we identify such material

inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

out on pages 5 and 6, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable compa ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative to do so.

Page 8

members of The Firebird Foundation

Independent auditor

We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.[1See below]

Identifying and assessing risks related to irregularities:

and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the charitable company by discussions with trustees and updating our understanding of the sector in which the charitable company operates.

Laws and regulations of direct significance in the context of the charitable company include The Companies Act 2006, and guidance issued by the Charity Commission for England and Wales .

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We correspondence with relevant authorities to identify potential material misstatements arising. We members of management responsible for compliance.

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias.

Page 9

Independent auditor

members of The Firebird Foundation

had approached their work with appropriate professional scepticism and thus the capacity to identify noncompliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

ite at:

Use of our report

of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to audit work, for this report, or for the opinions we have formed.

Cara Turtington (Senior Statutory Auditor) for and on behalf of Saffery Champness LLP

Chartered Accountants

Statutory Auditors

71 Queen Victoria Street London EC4V 4BE

Date: 12 July 2023

Saffery Champness LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Page 10

The Firebird Foundation

Statement of financial activities For the period ended 31 March 2023

Notes
Income from
Donations
1
Investment income
Total income
Expenditure on
Raising funds
-
Investment management fees
Charitable activities
2
Total expenditure
Realised and unrealised (losses) on
investments
Net income/(expenditure)
Transfers between funds
Net movements in funds
Fund balance brought forward
Fund balance carried forward - 31 March 2023
Unrestricted
Funds
2023
£
-
19,325
19,325
-
328,952
328,952
-
(309,627)
309,627
-
-
-
Expendable
endowment
fund
2023
£
3,214,181
-
3,214,181
6,038
-
6,038
(63,118)
3,145,206
(309,627)
2,835,399
-
2,835,399
Total
Funds
17 months
2023
£
3,214,181
19,325
3,233,506
6,038
328,952
334,991
(63,118)
2,835,399
-
2,835,399
-
2,835,399

All incoming resources and resources expended derive from continuing activities.

There are no other recognised gains or losses.

The notes on pages 14 to 18 form part of these financial statements.

Page 11

The Firebird Foundation

Balance Sheet As at 31 March 2023

Fixed assets
Notes
Investments
4
Current assets
Cash at bank and on deposit
Debtors
5
Current liabilities
Creditors due in less than one year
6
Net current assets
Creditors: amounts falling due after more than one year
7
Net assets
Funds
Expendable endowment fund
2023
£
1,516,643
-
2023
£
1,379,525
1,469,643
(13,770)
1,516,643
(47,000)
2,835,398
2,835,398

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of Trustees on and signed on its behalf 7 July 2023

Olivia Hall Jonathan Riley on behalf of Walgate Trustees Limited Trustee Trustee

The notes on pages 14 to 18 form part of these financial statements

Page 12

The Firebird Foundation

Statement of cash flows
For the period ended 31 March 2023
Notes
Cash flows from operating activities
Net cash provided by / (used in)
Operating activities
a
Cash flows from investing activities
Investment income received
Investment purchases
Proceeds from disposals of investments
Change in cash and cash equivalents in
the period
Cash and cash equivalents at the
beginning of the period
Cash and cash equivalents at the end of
the period
a) Reconciliation of net income /
(expenditure) to net cash flow from
operating activities
Net income / (expenditure) for the
reporting period (as per the statement
of financial activities)
Investment income
Loss / (Gain) on investments
Decrease / (Increase) in debtors
(Decrease) / Increase in creditors
Net cash provided by / (used in)
operating activities
b) Reconciliation of net debt
2023
£
19,325
(1,860,408)
419,097
2023
£
2,938,632
(1,421,986)
1,516,646
-
1,516,643
2,835,397
(19,325)
61,790
-
60,770
2,938,632
Cash and cash equivalents
Cash at bank
Cash held by investment managers
Total
As at 15
October
2021
£
-
-
-
Cash
flows
£
1,451,703
64,940
1,516,643
Other non-
cash
changes
£
-
-
-
As at 31
March
2023
£
1,451,703
64,940
1,516,643

Page 13

The Firebird Foundation

Notes to the financial statements For the period ended 31 March 2023

The principal accounting policies which are adopted in the preparation of the financial statements are set out below;

A. Basis of accounting

The accounts (financial statements) have been prepared in accordance with the Companies Act 2006 and 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) (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The Charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

17 months to align the year end with the UK fiscal year and normal charity reporting cycle.

B.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The charity has substantial reserves and retains control over its annual expenditure. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

C. Income

Donations receivable are accounted for as soon as their amount and receipt are reasonably certain. In the case of unsolicited donations this is usually only accounted for when they are received. All other income is accounted for under the accruals concept.

D. Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category.

Charitable expenditure consists of the charitable grants made during the year. The charity currently - Governance costs comprise all costs incurred in running the charity as a legal entity that cannot be directly allocated.

E. Investments

Fixed asset investments are valued at the current market value at the balance sheet date. Any unrealised gains or losses are credited/charged to the Statement of Financial Activities. Realised

Page 14

The Firebird Foundation

Notes to the financial statements (continued) For the period ended 31 March 2023

gains or losses on disposal of investments are included in the Statement of Financial Activities as they arise.

F.

Taxation

The Charity is registered as a charity under the Charities Act 2011 and is not liable to UK tax on its charitable activities.

The Charity is not registered for VAT. Accordingly, expenses include VAT where applicable.

G.

Fund accounting

Funds held by the charity are unrestricted general funds which can be used in accordance with the charitable objects at the discretion of the trustees.

The expendable endowment is held with the principal objective of investing the capital but can be spent on any of the charitable objec

H.

Financial instruments

The charity has financial assets and liabilities of a kind that qualify as basic financial instruments, Basic financial instruments are recognised initially in the accounts at transaction price, including any transaction costs. At the end of each accounting period, basic financial instruments are recognised at amortised cost. For debt instruments this is calculated using the effective interest rate method.

I. Critical estimates and judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision effects both current and future periods.

Page 15

The Firebird Foundation

Notes to the financial statements (continued) For the period ended 31 March 2023

1.
Donations
Donation from founder
Gift aid
Other donations
2.
Charitable activities
Grant Making
Grants were made to the following institutions:
Furnishing Futures
for the benefit of The Global Institute for
National Literacy Trust
project
Orchid Project Limited
Refuge (2 grants)
Safelives (2 grants)
Standing Together (2 grants)
The Five Foundation (2 grants)
Other grants of less than £10,000
Governance and support costs (note 3)
3.
Support and governance costs
Audit fee
Other amounts payable to auditors
Consultancy fees
Admin and legal fees
Sundries
2023
£
2,572,345
641,836
-
3,214,181
2023
£
10,000
43,770
20,000
10,000
50,000
20,000
30,000
40,000
30,000
-
253,770
75,185
328,952
2023
£
6,000
6,000
49,617
8,145
5,420
75,185

No trustee received any remuneration or reimbursement of expenditure during the year. The charity is run by its trustees and uses the services of 2 specialist advisers on a consultancy basis as needed and therefore the charity has no employees in the first year of its existence.

Page 16

The Firebird Foundation

Notes to the financial statements (continued) For the period ended 31 March 2023

4. Fixed asset investments

Market value
At 17 October 2021
Additions
Disposals
Net investment gains/(losses)
At 31 March 2023
Invested in:
Equities
Fixed interest
Alternatives
At 31 March 2023
2023
£
-
1,860,408
(419,097)
(61,790)
1,379,521
2023
£
749,758
360,834
268,929
1,379,521

No individual holding was considered to material in the context of the value of the portfolio as a whole.

5. Debtors

6.

7.

Gift aid receivable
Creditors
amounts falling due in less than one year
Grants payable within one year
Accruals
Creditors
amounts falling after more than one year
Grants payable after one year but in less than two years
2023
£
-
-
2023
£
35,000
12,000
47,000
2023
£
13,770
13,770

Page 17

The Firebird Foundation

Notes to the financial statements (continued) For the period ended 31 March 2023

8. Allocation of net assets between funds

Investments
Net current assets
Long term liabilities
Unrestricted
£
-
13,770
(13,770)
-
Expendable
Endowment
£
1,379,525
1,455,873
-
2,835,398
Total
£
1,379,525
1,469,643
(13,770)
2,835,398

9. Capital

The Foundation is a company limited by guarantee and has no share capital. In the event of the Foundation being wound up, the liability of the members is limited to £10 per member. At 31 March 2023 the total of such guarantees was £40.

10. Related party transactions

Total donations received from 1 trustee amounted to £2,572,345. There were no other related party transactions in the year.

Page 18