Charity registration number: 1203120
## Star Scheme CIO
Annual Report and Financial Statements for the period from 18 May 2023 to 31 May 2024
## **Star Scheme CIO**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 16|
## **Star Scheme CIO**
## **Reference and Administrative Details**
**Chairman** Dan Wooler **Trustees** Shane Cameron Adrian Miller Ralph Andrew Constantine Knibbs Kellie Noel Gavin Howard Donna Kennedy-Jones **Charity Registration Number** 1203120 **Principal Office** Lobbingtons Chew Lane Chew Stoke Bristol BS40 8UE **Independent Examiner** Westcotts SW LLP Plym House 3 Longbridge Road Marsh Mills Plymouth Devon PL6 8LT
Page 1
## **Star Scheme CIO**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the period ended 31 May 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).
## **Objectives and activities**
## _**Objects and aims**_
Star* makes a difference with young people and their families who have experienced multiple ACEs (Adverse Childhood or Community Experiences or ‘childhood traumas’) by expanding on the beneficial effects of rugby at grass roots level, partnering with Premiership Rugby Community Foundations and local schools, and thereby helping communities to be the agents in their own transformation. The unique approach of star* is supported by research by the Centre for the Developing Child at Harvard University, and star* is funding new research being conducted by Dr. Nicholas Garrick into the impact of ACEs on young people.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
The trustees feel they satisfy the public benefit by making a difference with young people and their families who have experienced multiple ACEs (Adverse Childhood or Community Experiences or ‘childhood traumas’) and helping communities to be the agents in their own transformation.
## **Achievements and performance**
Almost 500 young people are now registered in the scheme, representing a major milestone in our outreach efforts. The scheme is being delivered by 40 rugby clubs across the country, with a further 78 clubs in the pipeline. These clubs are preparing to adopt the star* programme, promising further growth in the coming season. star* is now active in 4 regions: Bristol/Bath, the Midlands, the Northwest, and South London.
Over 250 new volunteers have also been recruited to deliver star* at the live clubs, and over 500 coaches have been trained in the world of ACEs and childhood trauma.
We are also delighted to report on the successful implementation of a new CRM system which is being used to manage all aspects of the organisation, including finance through an integration with the Xero accounting package. The CRM system will allow detailed reporting on the operational performance of star* on a weekly and monthly basis.
## **Financial review**
We are delighted to report that funds raised for the year ending 31 May 2024 were £479,296.
## _**Policy on reserves**_
It is the objective of the charity to increase committed or on hand unrestricted funds to the level required to provide sufficient funding to cover administration costs for a period of three months, allowing for any winding up costs.
Page 2
## **Star Scheme CIO**
## **Trustees' Report (continued)**
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
The charity plans to continue the activities as outlined above in the forthcoming years, subject to satisfactory funding and self funding arrangements.
## **Going concern**
The trustees consider that the charity has sufficient forecast income and available resources to cover the ongoing activities of the charity for the foreseeable future.
## **Structure, governance and management**
Star* scheme is a Charitable Incorporated Organisation (CIO), incorporated on 18th May 2023. The company was established under a Governing Document, copies of which may be obtained by writing to the secretary.
Star* scheme seeks to make its Board of Trustees as diverse as possible in terms of geographical knowledge, background, experience and capabilities. In this way, the requirements of the star* scheme and the community are best served. Suitable candidates are considered by the existing board of trustees.
The trustees who served during the year and up to the date of this report are set out below: Dan Wooler (Chair) Adrian Miller (Secretary) Shane Cameron Andrew Tanner (resigned 04.12.2023) Georgie Wooler (resigned 04.12.2023) Gavin Howard (Treasurer, appointed 03.12.2023) Donna Kennedy (appointed 04.12.2023) Kellie Noel (appointed 03.12.2023) Ralph Knibbs (appointed 03.12.2023)
## _**Recruitment and appointment of trustees**_
All trustees give their time as trustees voluntarily and, as noted in the accounts, receive no benefits from the Charity. Expenses are reclaimed by some, and this is also noted in the accounts.
The board of trustees have the power to appoint new trustees after due consideration by the board. Potential Trustees are recommended to the board by existing Trustees and Patrons. New trustees have normally shown particular interest in star* scheme and therefore have a clear concept of what the Charity is, what it aims to do and broadly how it goes about doing it.
New trustees spend time with the staff and Chairman to gain an in-depth knowledge of the governance and administration of the charity’s activities. Star* provides a dedicated ‘Trustee pack’ for new Trustees to provide a structured and more formal approach to induction.
Page 3
## **Star Scheme CIO**
## **Trustees' Report (continued)**
## _**Organisational structure**_
The governance of the star* scheme rests with the board of trustees. This board has a membership with a maximum number of 12. The trustees meet as necessary. Meetings include input from the Managing and Strategic Directors who have no voting rights and any others who can make a contribution.
The Managing and Strategic Directors are responsible for managing the operation of the star* scheme on behalf of the Trustees and report directly to the Chair of Trustees. All other staff report to the Managing Director who is responsible for the day to day organisation of projects, programmes, initiatives, and current applications to various funds. The star* scheme team handle all matters relating to liaison with junior rugby clubs, schools, Premiership Club community foundations, other third party providers and other agencies with whom star* may engage.
## _**Major risks and management of those risks**_
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The trustees conduct, on an annual basis, their own review of the major risks to which the charity is exposed and put into place systems to mitigate those risks identified.
External risks to funding have led to the development of a strategic plan which will allow for diversification of funding and cooperation with other charities, voluntary bodies and statutory authorities so long as the income and property of the charity shall be applied solely towards the promotion of the objects. Internal risks are minimised by the implementation of procedures for authorization of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they meet the needs of the charity.
## **Acknowledgements**
It is not practical to fully acknowledge all the support received by star*, but we would like to acknowledge the incredible commitment, love and support of the volunteers and coaches at each and every junior rugby club that has made the decision to be part of the star* family. Thank you.
Page 4
## **Star Scheme CIO**
## **Trustees' Report (continued)**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 the incoming resources and application of resources 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;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 proper 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 Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
20.01.2025 The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Gavin Howard Trustee
Page 5
## **Star Scheme CIO**
## **Independent Examiner's Report to the trustees of Star Scheme CIO**
I report to the trustees on my examination of the accounts of Star Scheme CIO for the year ended 31 May 2024.
## **Responsibilities and basis of report**
As the charity trustees of Star Scheme CIO 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 Star Scheme CIO's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
Since Star Scheme CIO's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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 Star Scheme CIO 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 accounting 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.
...................................... Matthew Keane ACCA Westcotts SW LLP the Association of Chartered Certified Accountants Plym House 3 Longbridge Road Marsh Mills Plymouth Devon PL6 8LT
Date:.............................20.01.2025
Page 6
## **Star Scheme CIO**
## **Statement of Financial Activities for the Period from 18 May 2023 to 31 May 2024**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Other income
3
Total income
**Expenditure on:**
Raising funds
4
Charitable activities
5
Total expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds carried forward
11|**Unrestricted**
**funds**
**£**
346,384
145
346,529
(79,862)
(219,109)
(298,971)
47,558
(51,157)
(3,599)
(3,599)|**Restricted**
**funds**
**£**
132,767
-
132,767
-
(154,679)
(154,679)
(21,912)
51,157
29,245
29,245|**Total**
**2024**
**£**
479,151
145|
|---|---|---|---|
||||479,296|
||||(79,862)
(373,788)|
||||(453,650)|
||||25,646
-|
||||25,646|
||||25,646|
All of the charity's activities derive from continuing operations during the above period.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
## **Star Scheme CIO**
## **(Registration number: 1203120) Balance Sheet as at 31 May 2024**
|**Note**
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
10
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
11|**2024**
**£**
61,816
668|
|---|---|
||62,484
(36,838)|
||25,646|
||29,245
(3,599)|
||25,646|
The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on ....................20.01.2025 and signed on their behalf by:
......................................... Gavin Howard Trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Star Scheme CIO meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Page 9
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 10
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
## **Pensions and other post retirement obligations**
The charity operates a defined benefit pension scheme.Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.
The liability recognised in the Balance Sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.
Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Page 11
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
## _**Debt instruments**_
Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations
Grants, including capital grants;
Grant income|**Unrestricted**
**funds**
**General**
**£**
226,833
119,551
346,384|**Restricted**
**funds**
**£**
-
132,767
132,767|**Total**
**2024**
**£**
226,833
252,318|
|---|---|---|---|
||||479,151|
## **3 Other income**
|||**Unrestricted**||
|---|---|---|---|
|||**funds**|**Total**|
|||**General**|**2024**|
|||**£**|**£**|
|Merchandise|sales|145|145|
## **4 Expenditure on raising funds**
## **a) Costs of trading activities**
|Fundraising costs|**Unrestricted**
**funds**
**General**
**£**
79,862
79,862|**Total**
**2024**
**£**
79,862|
|---|---|---|
|||79,862|
Page 12
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
## **5 Expenditure on charitable activities**
|Charitable activity
Staff costs
Allocated support costs
Governance costs
Staff costs
Outreach activities
School provision
Playing costs and tours
Charitable donations
Transport
Consultancy
Administration costs
Finance costs
Independant examination costs
Marketing costs
Research and development|**Unrestricted**
**funds**
**General**
**£**
80,542
76,450
60,617
1,500
219,109
**Activity**
**undertaken**
**directly**
**£**
-
30,095
16,806
17,037
-
25,135
-
-
-
-
-
-
89,073|**Restricted**
**funds**
**£**
56,100
98,579
-
-
154,679
**Activity**
**support**
**costs**
**£**
175,029
-
-
-
2,570
-
47,569
14,709
157
1,500
23,487
19,694
284,715|**Total**
**2024**
**£**
136,642
175,029
60,617
1,500|
|---|---|---|---|
||||373,788|
||||**2024**
**£**
175,029
30,095
16,806
17,037
2,570
25,135
47,569
14,709
157
1,500
23,487
19,694|
||||373,788|
Page 13
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
## **6 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements
**Total for period ended 31 May 2024**
**7**
**Staff costs**|**Unrestricted**
**funds**
**General**
**£**
1,500
1,500|**Total**
**funds**
**£**
1,500|
|---|---|---|
|||1,500|
||||
The aggregate payroll costs were as follows:
|**Staff costs during the period were:**
Wages and salaries
Social security costs
Pension costs
Other staff costs|**2024**
**£**
151,618
5,207
2,269
15,935|
|---|---|
||175,029|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the period was as follows:
|Average headcount|**2024**
**No**
6|
|---|---|
No employee received emoluments of more than £60,000 during the period
Page 14
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
## **8 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **9 Debtors**
|Prepayments
Other debtors|**2024**
**£**
6,895
54,921|
|---|---|
||61,816|
## **10 Creditors: amounts falling due within one year**
|Other taxation and social security
Other creditors
Accruals
**11 Funds**
**Balance at**
**18 May**
**2023**
**£**
**Unrestricted funds**
**_General_**
General Funds
-
**Restricted funds**
West Midlands Fund
-
Tackle London Project
Fund
-
Bristol Fund
-
Wirral Project Fund
-
-
**Total funds**
-|**Incoming**
**resources**
**£**
346,529
37,500
45,267
35,000
15,000
132,767
479,296|**Resources**
**expended**
**£**
(298,971)
(43,069)
(16,022)
(80,588)
(15,000)
(154,679)
(453,650)|**Transfers**
**£**
(51,157)
5,569
-
45,588
-
51,157
-||**2024**
**£**
7,533
27,805
1,500|
|---|---|---|---|---|---|
||||||36,838|
||||||**Balance at**
**31 May**
**2024**
**£**
(3,599)
-
29,245
-
-|
||||||29,245|
||||||25,646|
Page 15
## **Star Scheme CIO**
## **Notes to the Financial Statements for the Period from 18 May 2023 to 31 May 2024 (continued)**
The following are all geographical areas for which we receive specific funding. With the exception of TackleLondon, we deliver star* in all these areas (engage with junior rugby clubs, train their coaches and volunteers, run outreach programmes, etc). TackleLondon is a collaboration between star* and the Atlas and Matt Ratana Foundations. Star* delivers the club element as per usual, and Matt Ratana delivers the schools outreach element.
West Midlands Tackle London Bristol Wirral
## **12 Analysis of net assets between funds**
|Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
33,239
(36,838)
(3,599)|**Restricted**
**funds**
**£**
29,245
-
29,245|**Total funds**
**at 31 May**
**2024**
**£**
62,484
(36,838)|
|---|---|---|---|
||||25,646|
## **13 Related party transactions**
During the period, related party transactions were made to D Wooler relating to charitable expenses paid personally.
## **D Wooler**
(Trustee)
At the balance sheet date the amount due to D Wooler was £1,695.
## **TC Group**
During the period, TC Group, a company which D Wooler is also a Director, gave total donations of £55,601 to the charity.. At the balance sheet date the amount due to/from TC Group was £Nil.
Page 16