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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1198015

Trustees' Report and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

BLACK BRITISH INITIATIVE

Chris Pantazis Ltd T/A CPS & Co Chartered Accountants 10A Aldermans Hill Palmers Green London N13 4PJ

BLACK BRITISH INITIATIVE

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Trustees' Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15

BLACK BRITISH INITIATIVE

Trustees' Report for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Black British Initiative (BBI), seeks to challenge racial injustice and promote human rights, equality, equity and diversity to achieve societal harmony. This is realised through the promotion of education, training, arts, culture, heritage and science to assist and support Britain's Black community.

The charity helps by sponsoring executive educational and other programmes, offering bursaries to underserved and underrepresented Black people, making it possible for them to benefit from transformative education delivered by one of the UK's prestigious universities. In addition, the charity undertakes relevant UK research and provides access to buildings, facilities and open Space.

Public benefit

Black British Initiative, believes, racial injustice is a societal wide issue, only eradicated with the support of all races, genders and age groups and as a strategy, seeks to collaborate with synergistic organisations, companies and institutions to achieve its objectives.

Black British Initiative understands, driving up levels of equity and equality is necessary to achieve a fair and balanced society, crucial for the future of the UK. To deliver its mission, during June 2023, BBI conceived MBA 30, a high level executive educational programme and accelerated MBA delivered by SOAS, University of London.

At the time of launch during June 2023, the Stephen Lawrence Day Foundation, was commemorating 30 years since Stephen's murder, to help mark this anniversary each cohort can accommodate up to 30 students, acknowledging that anniversary and celebrating his legacy.

Five cohorts have now been delivered, benefitting burgeoning and established micro entrepreneurs and by doing so, addressing huge issues of wealth disparity impacting the UK's Black population. Another five cohorts are planned for 2025.

Recognising executive education is only part of the solution, BBI has entered into a formal partnership with the Metro and dmg ventures to create, the MBA 30 Emerging Entrepreneur Awards 2025. These awards give twelve participants of the MBA 30 programme a chance to compete in four categories: Beauty & Wellbeing | Art & Creativity | Fashion and Technology. All twelve finalists are profiled in the Metro news paper at a rate of one per month, enabling them to take advantage of the Metro's five million daily readers and 50 million page views per month, drastically reducing their marketing spend and customer acquisition costs. Finally, the winners in each of the four categories secure a guaranteed audience with the CEO of dmg ventures and a chance to pitch for seed to series A funding of £250,000 to £1.5m, creating a funding opportunity which is invaluable, transformative and exceptionally rare.

The trustees are aware of and do regard the guidance issued by the Charity Commission.

Social investments

Black British Initiative, specifically supports qualified Black business owners with a bursary, enabling them to take advantage of prestigious education. This is made possible through BBI's MBA 30 as short business course designed to boost prospects for 30 underserved Black entrepreneurs per cohort, simultaneously commemorating Stephen's 30th anniversary. Black British Initiative has ongoing support from sponsors/donors and will also apply funds from any grants to achieve it charitable for the current and forthcoming year.

(I) the promotion of equality and diversity by cultivating a sentiment in favour of promoting (II) Promoting access to benefits of formal and informal education amongst people of African or Afro Caribbean heritage (III) Promoting and fostering understanding between people of diverse backgrounds.

Page 1

BLACK BRITISH INITIATIVE

Trustees' Report for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Grantmaking

Volunteers

BBI's MBA 30 has been supported by sponsors with volunteers/collaborators helping with administrative and marketing aspects of the course. Additionally, BBI has a rich ecosystem of industry experts sharing their expert sectorial knowledge, complimenting SOAS University of London's academics.

BBI also launched a series of masterclasses, delivered by world renowned brands and organisations who are leaders in their relative fields such as Media Monks, Mastercard and Hogan Lovells.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Black British Initiative has now run five cohorts of MBA 30 and impacted the lives of over 120 under privileged and underserved burgeoning entrepreneurs, providing an educational boost to help them run and grow their micro, often owner managed businesses, more successfully.

A growing partnership with various banks and financial organisations will see those who successfully complete MBA 30 go on to an accelerator and benefit from BBI's ecosystem made up of funders, professionals, sectorial leaders and business executives. Due to high, level intense work, BBI is well placed to meet and surpass its target by impacting a greater number of Black Entrepreneurs for 2025.

BBI has met its objectives in terms of its level of impact and numbers of lives improved, as captured in the many testimonials.

Please see link to testimonials and 2024 MBA 30 graduation video https://blackbritishinitiative.com/soas-mb-30-graduation/ https://blackbritishinitiative.com/testimonials/

Fundraising activities

Now accredited by SOAS University of London, MBA 30 is the UK's only accredited accelerated MBA solely focussing on unlocking Black entrepreneurial talent, to alleviate wealth inequality and to help drive Britain's economic growth.

MBA 30 is now established and has met our aggressive targets. By delivering five cohorts we have comfortably exceeded our initial objectives and have plans to run another five cohorts in the next year. This means through the impact of MBA 30, BBI is on track to improve life chances for more underserved and underrepresented entrepreneurs.

Now the impact of MBA 30 has been proven beyond doubt, we intend to proactively seek out corporates, institutions and medium to large businesses with complimentary purpose and ethos to lend financial support.

Page 2

BLACK BRITISH INITIATIVE

Trustees' Report

for the Year Ended 31 December 2024

FINANCIAL REVIEW

Financial position

For the year ended 31 December 2024, the charity experienced a reduction in income compared with the previous year, primarily due to the completion of major grant-funded projects and fewer large one-off donations. Total income for the year was £63,908 (2023: £415,195).

Total expenditure for the year amounted to £176,036 (2023: £216,025), reflecting a significant reduction as a result of careful cost management and a focus on maintaining core charitable activities within available resources. Expenditure continued to support the charity’s principal programmes, including the MBA 30 Programme, in line with our strategic objectives to maximise impact for beneficiaries.

At the year end, the charity held net assets of £87,042 (2023: £199,170), comprising unrestricted reserves of £31,005 and restricted funds of £56,037. The positive unrestricted reserve balance demonstrates the trustees’ prudent management of general funds, ensuring the charity retains sufficient flexibility to meet ongoing commitments and respond to emerging opportunities. Restricted reserves represent funds held for specific projects, which will be utilised in accordance with donor requirements during the coming year.

While total reserves have decreased compared with the prior year, the trustees consider the charity’s financial position to be sound and sustainable. The current level of unrestricted reserves provides a reasonable cushion for operational needs and supports the charity’s short- to medium-term plans. The trustees regularly review the reserves policy to ensure it remains appropriate for the charity’s activities, size, and risk profile.

The trustees remain mindful of wider economic challenges and continue to monitor financial performance closely to safeguard the charity’s resilience and ability to deliver its mission effectively in the year ahead.

Principal funding sources

The charity's principal fundraising supports projects that are in fulfilling the charity's obligations and comprise of restricted and unrestricted funds that can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for specific purposes within the objects of the charity.

In this respect the charity's principle source of funding relates to sponsorship for MBA 30 bursaries and donations to support the charity at large.

Funds mainly come from corporates, institutions and large companies

Charity must continue to attract sponsors and supporters to maintain and expand its programmes

Investment policy and objectives

The Black British Initiative manages its financial resources prudently to ensure long-term sustainability in support of its charitable objectives. The Charity's investment policy aims to protect and, where possible, grow its capital, generating a reasonable return while minimizing risk. Investment decisions are made with consideration to the Charity’s needs for liquidity and its ethical commitments, ensuring that investments align with the Charity’s values and do not conflict with its mission.

The Board of Trustees is responsible for overseeing the investment policy, regularly reviewing the portfolio’s performance, and making adjustments as necessary to ensure that investments remain in line with the Charity’s financial strategy. Investment income, alongside other sources of funding, enables the Charity to carry out its projects and initiatives effectively, ensuring that resources are maximized to support the Charity’s impact within the community.

Reserves policy

To provide the stability necessary and to ensure the charity has the resource to consistently deliver its mission, we aim to maintain at least three to four months reserves and currently adhere to this policy. Amount of reserves held Five months at the year ended 31 December 2024.

Page 3

BLACK BRITISH INITIATIVE

Trustees' Report for the Year Ended 31 December 2024

FINANCIAL REVIEW

Going concern

Consistent with most charities, Black British Initiative has the challenge of raising funding to maintain and grow its current and planned programmes.

With the growing traction and popularity of Black British Initiative's projects, the charity is confident about the future and does not perceive any particular risk.

This confidence stems from high profile events such as the MBA 30 Graduation Ceremony, which is a public display of impact and is attended by donors, sponsors and corporate partners, a reminder of why their support is important and the impact it creates.

The board meets four to six times per annum and is provided with cash flow forecasts and additional information including an updated business plan to communicate BBI's status and where necessary, request the aid of all or various trustees to address any shortcomings or governance issues.

FUTURE PLANS

The Black British Initiative is dedicated to advancing its mission and enhancing its impact in the community over the coming years. Building on our recent successes, we aim to expand our programs and services, focusing on initiatives that empower and support the Black British community. Our future plans include developing new partnerships with local organizations, enhancing outreach efforts to ensure we reach underserved populations, and increasing our fundraising activities to secure diverse income streams.

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

Charity must continue to attract sponsors and supporters to maintain and expand its programmes.

Partnerships and collaborations are essential for BBI to achieve its objectives and it must continue to build a brand worthy of attracting blue chip organisations, leading institutions and large corporates, willing to support its mission during 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1198015

Principal address

12 Hay Hill London W1J 8NR

Trustees

M J Lord Hastings Lord (resigned 22.7.24) Ms R J N A Aryiku Mr M G Hink (resigned 31.1.24) Ms A Rajkumar (resigned 24.1.25) Mr A A Xeni Mr C H Brook-Carter (appointed 12.12.24) Ms S M Bishton (appointed 12.12.24) Mr R O Sofoluke (appointed 9.4.25) Mr R J Bryan (appointed 5.9.25)

Independent Examiner

Chris Pantazis BA ACA Chris Pantazis Ltd T/A CPS & Co Chartered Accountants 10A Aldermans Hill Palmers Green London N13 4PJ

Page 4

BLACK BRITISH INITIATIVE

Trustees' Report for the Year Ended 31 December 2024

FUNDS HELD AS CUSTODIAN FOR OTHERS

The charity do not provide any custodian service for others.

Approved by order of the board of trustees on 29 October 2025 and signed on its behalf by:

Mr R J Bryan - Trustee

Page 5

Independent Examiner's Report to the Trustees of BLACK BRITISH INITIATIVE

Independent examiner's report to the trustees of BLACK BRITISH INITIATIVE

I report to the charity trustees on my examination of the accounts of BLACK BRITISH INITIATIVE (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the 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.

Chris Pantazis BA ACA

Chris Pantazis Ltd T/A CPS & Co Chartered Accountants 10A Aldermans Hill Palmers Green London N13 4PJ

29 October 2025

Page 6

BLACK BRITISH INITIATIVE

Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted
MBA 30
funds
Programme
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
39,909
23,999
EXPENDITURE ON
Raising funds
3
92,574
83,462
NET INCOME/(EXPENDITURE)
(52,665)
(59,463)
RECONCILIATION OF FUNDS
Total funds brought forward
83,670
115,500
TOTAL FUNDS CARRIED FORWARD
31,005
56,037
31.12.24
31.12.23
Total
Total
funds
funds
£
£
63,908
415,195
176,036
216,025
(112,128)
199,170
199,170
-
87,042
199,170
31.12.24
31.12.23
Total
Total
funds
funds
£
£
63,908
415,195
176,036
216,025
(112,128)
199,170
199,170
-
87,042
199,170
216,025
199,170
-
199,170

The notes form part of these financial statements

Page 7

BLACK BRITISH INITIATIVE

Statement of Financial Position

31 December 2024

Unrestricted
MBA 30
funds
Programme
Notes
£
£
FIXED ASSETS
Tangible assets
7
776
-
CURRENT ASSETS
Debtors
8
36,667
-
Cash at bank
52,103
56,037
88,770
56,037
CREDITORS
Amounts falling due within one year
9
(58,541)
-
NET CURRENT ASSETS
30,229
56,037
TOTAL ASSETS LESS CURRENT
LIABILITIES
31,005
56,037
NET ASSETS
31,005
56,037
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.12.24
Total
funds
£
776
36,667
108,140
144,807
(58,541)
86,266
87,042
87,042
31,005
56,037
87,042
31.12.23
Total
funds
£
1,035
-
204,135
204,135
(6,000)
198,135
199,170
199,170
83,670
115,500
199,170

The financial statements were approved by the Board of Trustees and authorised for issue on 29 October 2025 and were signed on its behalf by:

Mr R J Bryan - Trustee

The notes form part of these financial statements

Page 8

BLACK BRITISH INITIATIVE

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives 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.

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

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
31.12.24 31.12.23
£ £
Donations 63,908 415,195

continued...

Page 9

BLACK BRITISH INITIATIVE

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

3. RAISING FUNDS

Raising donations and legacies
31.12.24
£
Office rent
6,600
Telephone
1,760
8,360
Other trading activities
31.12.24
£
Support costs
28,147
Investment management costs
31.12.24
£
Education
66,196
Consultancy
73,333
139,529
Aggregate amounts
176,036
4.
SUPPORT COSTS
Human
Governance
Management
Finance
resources
costs
£
£
£
£
Other trading activities
17,266
676
5,405
4,800
31.12.23
£
5,759
1,099
6,858
31.12.23
£
24,136
31.12.23
£
56,530
128,501
185,031
216,025
Totals
£
28,147

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

continued...

Page 10

BLACK BRITISH INITIATIVE

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted MBA 30 Total
funds Programme funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 227,195 188,000 415,195
EXPENDITURE ON
Raising funds 143,525 72,500 216,025
NET INCOME 83,670 115,500 199,170
TOTAL FUNDS CARRIED FORWARD 83,670 115,500 199,170
7. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2024 and 31 December 2024 1,380
DEPRECIATION
At 1 January 2024 345
Charge for year 259
At 31 December 2024 604
NET BOOK VALUE
At 31 December 2024 776
At 31 December 2023 1,035
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Prepayments and accrued income 36,667 -

continued...

Page 11

BLACK BRITISH INITIATIVE

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 10)
Other creditors
10.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
11.
MOVEMENT IN FUNDS
Unrestricted funds
Tuition fees contributed by the students
Other donation
Restricted funds
MBA 30 Programme
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
Tuition fees contributed by the students
Other donation
Restricted funds
MBA 30 Programme
TOTAL FUNDS

At 1.1.24
£
12,195
71,475
83,670
115,500
199,170
Incoming
resources
£
39,908
1
39,909
23,999
63,908
31.12.24
31.12.23
£
£
53,741
-
4,800
6,000
58,541
6,000
31.12.24
31.12.23
£
£
53,741
-
Net
movement
At
in funds
31.12.24
£
£
39,908
52,103
(92,573)
(21,098)
(52,665)
31,005
(59,463)
56,037
(112,128)
87,042
Resources
Movement
expended
in funds
£
£
-
39,908
(92,574)
(92,573)
(92,574)
(52,665)
(83,462)
(59,463)
(176,036)
(112,128)

continued...

Page 12

BLACK BRITISH INITIATIVE

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.1.23
£
Unrestricted funds
Tuition fees contributed by the students
-
Other donation
-
-
Restricted funds
MBA 30 Programme
-
TOTAL FUNDS
-
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Tuition fees contributed by the students
12,195
Other donation
215,000
227,195
Restricted funds
MBA 30 Programme
188,000
TOTAL FUNDS
415,195
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At
in funds
31.12.23
£
£
12,195
12,195
71,475
71,475
83,670
83,670
115,500
115,500
199,170
199,170
Resources
Movement
expended
in funds
£
£
-
12,195
(143,525)
71,475
(143,525)
83,670
(72,500)
115,500
(216,025)
199,170
Unrestricted funds
Tuition fees contributed by the students
Other donation
Restricted funds
MBA 30 Programme
TOTAL FUNDS
At 1.1.23
£
-
-
-
-
-
Net
movement
in funds
£
52,103
(21,098)
31,005
56,037
87,042
At
31.12.24
£
52,103
(21,098)
31,005
56,037
87,042

continued...

Page 13

BLACK BRITISH INITIATIVE

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
Tuition fees contributed by the students
Other donation
Restricted funds
MBA 30 Programme
TOTAL FUNDS
Incoming
resources
£
52,103
215,001
267,104
211,999
479,103
Resources
Movement
expended
in funds
£
£
-
52,103
(236,099)
(21,098)
(236,099)
31,005
(155,962)
56,037
(392,061)
87,042

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 14

BLACK BRITISH INITIATIVE

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 39,908 24,000 63,908 415,195
Total incoming resources 39,908 24,000 63,908 415,195
EXPENDITURE
Raising donations and legacies
Office rent 6,600 - 6,600 5,759
Telephone 1,760 - 1,760 1,099
8,360 - 8,360 6,858
Investment management costs
Education - 66,196 66,196 56,530
Consultancy 73,333 - 73,333 128,501
73,333 66,196 139,529 185,031
Support costs
Management
Advertising - 17,266 17,266 15,970
Finance
Bank charges 417 - 417 404
Computer equipment 259 - 259 345
676 - 676 749
Human resources
Computer costs 5,405 - 5,405 217
Governance costs
Accountancy and legal fees 4,800 - 4,800 7,200
Total resources expended 92,574 83,462 176,036 216,025
Net income (52,666) (59,462) (112,128) 199,170

This page does not form part of the statutory financial statements

Page 15