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2025-06-30-accounts

REGISTERED COMPANY NUMBER: 13751032 (England and Wales) REGISTERED CHARITY NUMBER: 1201259

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

EMPOWERHER UK, (A COMPANY LIMITED BY GUARANTEE)

Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

EMPOWERHER UK,

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page
Report of the Trustees 1 to 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9

EMPOWERHER UK,

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. 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

The objects of the charity are, for the public benefit, to relieve suffering and promote good mental health and well being in people who have experienced bereavement or loss, in particular (but not limited to) children and young people, by the provision of one-to-one mentorship, peer support groups and community-building events and training on issues of grief and bereavement.

EmpowerHER (UK) has been successful in recruiting suitable volunteers to carry out its mission to create meaningful connections in mentor matching and creating events like the annual Mother's Day Retreat for the beneficiaries to reduce isolation and know they are not alone in their grief.

EmpowerHER made several Mentor Matches with girls up through age 24 and bereaved adults who are compassionate role models aged 25+. These Mentors help teach, "loss is survivable" to their Mentees, improving their confidence and resilience, and reducing the likelihood that they will get involved in risky behaviors like substance abuse, trouble at school, and more.

EmpowerHER also held its annual Mother's Day Retreat in London, welcoming girls up through age 24 who have experienced the loss of their mother. Fun and educational activities in addition to lunch were provided at no charge to the family. This event helped to reduce isolation and introduce girls and young women to others who can relate to the loss on what is such a difficult day for them. It provided a day full of connection and fun on what is such a difficult day for those who have experienced the loss of a parent. The volunteer committee made of 10 adult women who had experienced mother loss planned and produced the event with a modest budget of £1,000. The day consisted of skincare, haircare, journalling, arts + crafts, lunch, yoga, and sharing circles where the girls were able to share their stories along with the adults and forge lasting connections.

Lastly, EmpowerHER held additional, smaller events throughout the year. They gathered together for a picnic in St. James Park and decorated biscuits during the holidays.

In terms of fundraising, EmpowerHER did not host a formal fundraiser, but instead raised funds through major donors, Third Party events (local school has chosen EmpowerHER as its beneficiary and holds bake sales and more throughout the year to raise money), and Charity Runner's program (a group of volunteers raised money for a local 5K held in London as well as one of our volunteers completed a triathlon where she raised money for EmpowerHER).

Significant Activities

In furtherance of its Objects, but not further or otherwise, the charity shall have power to:

Public benefit

The Trustees are satisfied that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission.

When planning the charity's activities for the year, the Trustees considered the Charity Commission's guidance on public benefit. The Trustees also considered how the charity have succeeded in delivering its aims, including public benefit, when reviewing the achievements for the year.

FINANCIAL REVIEW

Financial position

The total incoming resources for the year ended 30 June 2025 were £17,559 (2024: £26,030). Resources expended for the year totalled £37,485 (2024: £19,214) leaving unrestricted funds of £1,682 (2024: £2,538).

Page 1

EMPOWERHER UK,

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

FINANCIAL REVIEW

Reserves policy

There was no reserve policy in place during this accounting period due to insufficient income to support a reserve at this time. We will continue to be reliant on the US entity, Empower (formerly known as EmpowerHER US), and our operating agreement with them to support our programs and charity as necessary. Our Trustees will reconvene in the future as we become more established in the UK, and will create a policy at that time.

Going concern

The US entity has been supporting the operations of EmpowerHER through an operating agreement where the US will lease its employees and shared services to EmpowerHER until the charity is able to self sustain. The US entity has adequate reserves in place to support both charities, but the goal over the next twelve months is to reconnect with organisations and businesses in the UK and host events and fundraisers to raise awareness within the UK that will fund the operations, alleviating the need for the US to continue to support it. The charity is confident that over due course, it will have the resources needed to sustain programs and become self-sufficient without the help of the US entity.

FUTURE PLANS

The plan is to work with our Trustees and local volunteers to identify potential donors and meet with companies to solicit major gifts (larger that £5,000) that will help to sustain our growth and goal to become self sufficient.

EmpowerHER will also continue to partner with Wimbledon High School for Third Party fundraising efforts as well as recruit volunteers to raise funds through our charity runners' program.

Programmatically, for 2026, EmpowerHER will scale back its services while continuing to make Mentor Matches as they become available, but focus more on the Annual Mother's Day.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the charity's Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

(1) appoint a person who is willing to act to be a director; and

(2) determine the rotation in which any additional directors are to retire.

No person other than a director retiring by rotation may be appointed a director at any general meeting unless:

(1) he or she is recommended for re-election by the directors; or

(2) not less than fourteen nor more than thirty-five clear days before the date of the meeting, the charity is given a notice that:

(a) is signed by a member entitled to vote at the meeting;

(b) states the member's intention to propose the appointment of a person as a director;

(c) contains the details that, if the person were to be appointed, the charity would have to file at Companies House; and

(d) is signed by the person who is to be proposed to show his or her willingness to be appointed.

Related parties

The charity is connected to the US non-profit, Empower, in which there is an operating agreement in place to support the growth of EmpowerHER. EmpowerHER is given use of shared services.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

13751032 (England and Wales)

Registered Charity number

1201259

Registered office

5th Floor

167-169 Great Portland Street London W1W 5PF

Trustees

C Belvin L O Horsell S Meaney

Page 2

EMPOWERHER UK,

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 31 March 2026 and signed on its behalf by:

C Belvin - Trustee

Page 3

EMPOWERHER UK,

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Period
1/12/23
Year ended to
30/6/25 30/6/24
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 17,559 16,923
EXPENDITURE ON
Raising funds 1,215 769
Charitable activities
Mentor program 17,200 (29,230)
Total 18,415 (28,461)
NET INCOME/(EXPENDITURE) (856) 45,384
RECONCILIATION OF FUNDS
Total funds brought forward 2,538 (42,846)
TOTAL FUNDS CARRIED FORWARD 1,682 2,538

The notes form part of these financial statements

Page 4

EMPOWERHER UK,

BALANCE SHEET 30 JUNE 2025

2025 2024
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Debtors 4 310 301
Cash at bank 2,932 6,797
3,242 7,098
CREDITORS
Amounts falling due within one year
5
(1,560) (4,560)
NET CURRENT ASSETS 1,682 2,538
TOTAL ASSETS LESS CURRENT LIABILITIES 1,682 2,538
NET ASSETS 1,682 2,538
FUNDS 6
Unrestricted funds 1,682 2,538
TOTAL FUNDS 1,682 2,538

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

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

The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2026 and were signed on its behalf by:

C Belvin - Trustee

The notes form part of these financial statements

Page 5

EMPOWERHER UK,

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 (FRS102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling (£).

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.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

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.

Taxation

The charity is exempt from corporation 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. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the period ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the period ended 30 June 2024.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 16,923
EXPENDITURE ON
Raising funds 769
Charitable activities
Mentor program (29,230)
Total (28,461)

Page 6

continued...

EMPOWERHER UK,

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
NET INCOME 45,384
RECONCILIATION OF FUNDS
Total funds brought forward (42,846)
TOTAL FUNDS CARRIED FORWARD 2,538
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Prepayments and accrued income 310 301
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Social security and other taxes (60) 60
Other creditors - 100
Accruals and deferred income 1,620 4,400
1,560 4,560
6. MOVEMENT IN FUNDS
Net
movement At
At 1/7/24 in funds 30/6/25
£ £ £
Unrestricted funds
General fund 2,538 (856) 1,682
TOTAL FUNDS 2,538 (856) 1,682
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 17,559 (18,415) (856)
TOTAL FUNDS 17,559 (18,415) (856)

Page 7

continued...

EMPOWERHER UK,

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
1/12/23
in funds
30/6/24
£
£
£
(42,846)
45,384
2,538
(42,846)
45,384
2,538
Net
At
movement
At
1/12/23
in funds
30/6/24
£
£
£
(42,846)
45,384
2,538
(42,846)
45,384
2,538
2,538

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 16,923 28,461 45,384
TOTAL FUNDS 16,923 28,461 45,384

7. RELATED PARTY DISCLOSURES

The charity relied upon support from Empower, a registered charity in the United States of America, whilst establishing itself in the UK. Empower provided financial support to the charity during the year and was owed £nil (2024: £nil) by the charity at the year end.

Page 8

EMPOWERHER UK,

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Period
1/12/23
Year ended to
30/6/25 30/6/24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 17,559 16,923
Total incoming resources 17,559 16,923
EXPENDITURE
Raising donations and legacies
Fundraising expense 1,215 769
Charitable activities
Advertising 141 20
Postage, printing & stationery 219 -
Computer costs 1,590 787
General mentor program costs 1,832 2,122
3,782 2,929
Support costs
Management
Head office costs 22,018 7,808
Other
IRA matches 433 232
Insurance 456 151
Sundries - 28
Healthcare expense 515 -
Compliance 373 489
Subcontractors 3,215 2,820
Conferences, meetings & travel 1,658 1,516
Irrecoverable related party indebtness (19,070) (47,675)
(12,420) (42,439)
Governance costs
Accountancy fees 3,820 2,472
Total resources expended 18,415 (28,461)
Net (expenditure)/income (856) 45,384

This page does not form part of the statutory financial statements

Page 9