REGISTERED CHARITY NUMBER: 1204478
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FOR
BE HEARD AS ONE
T. PA Accountancy Services Limited Hale House Unit 5 296a Green Lanes Palmers Green London N13 5TW
BE HEARD AS ONE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |
BE HEARD AS ONE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 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 object of the CIO is, for the public benefit, to advance in life and relieve the needs of children and young people (including their families) by providing practical support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1204478
Principal address
330-340 Uphall Road Ilford Essex IG1 2JJ
Trustees
D Pettigrew S Curran J Smith Ms R B Watson
Independent Examiner
T. PA Accountancy Services Limited Hale House Unit 5 296a Green Lanes Palmers Green London N13 5TW
Approved by order of the board of trustees on 17 October 2025 and signed on its behalf by:
D Pettigrew - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BE HEARD AS ONE
Independent examiner's report to the trustees of Be Heard As One
I report to the charity trustees on my examination of the accounts of Be Heard As One (the Trust) for the year ended 31 August 2025.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Mr Elias Pastou
T. PA Accountancy Services Limited Hale House Unit 5 296a Green Lanes Palmers Green London N13 5TW
17 October 2025
Page 2
BE HEARD AS ONE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Year Ended 31.8.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 249,007 EXPENDITURE ON Raising funds 2 240,516 Other 7,169 Total 247,685 NET INCOME 1,322 RECONCILIATION OF FUNDS Total funds brought forward 46,909 TOTAL FUNDS CARRIED FORWARD 48,231 |
Period 24.5.24 to 31.8.24 Total funds £ 97,019 |
|---|---|
| 4,696 45,414 |
|
| 50,110 | |
| 46,909 - |
|
| 46,909 |
The notes form part of these financial statements
Page 3
BE HEARD AS ONE
BALANCE SHEET 31 AUGUST 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 5 29,644 CURRENT ASSETS Cash at bank 18,587 NET CURRENT ASSETS 18,587 TOTAL ASSETS LESS CURRENT LIABILITIES 48,231 NET ASSETS 48,231 FUNDS 6 Unrestricted funds 48,231 TOTAL FUNDS 48,231 |
2024 Total funds £ 5,827 41,082 |
|---|---|
| 41,082 | |
| 46,909 | |
| 46,909 | |
| 46,909 | |
| 46,909 |
The financial statements were approved by the Board of Trustees and authorised for issue on 17 October 2025 and were signed on its behalf by:
D Pettigrew - Trustee
S Curran - Trustee
J Smith - Trustee
R B Watson - Trustee
The notes form part of these financial statements
Page 4
BE HEARD AS ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
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.
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.
Page 5
continued...
BE HEARD AS ONE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
2. RAISING FUNDS
Raising donations and legacies
| Year Ended 31.8.25 £ Insurance 3,702 Motor & travelling 10,644 Support costs 205,557 219,903 Investment management costs Year Ended 31.8.25 £ Administrative expenses 2,332 Aggregate amounts 240,516 |
Period 24.5.24 to 31.8.24 £ - 1,405 - |
Period 24.5.24 to 31.8.24 £ - 1,405 - |
|---|---|---|
| 1,405 | ||
| Period 24.5.24 to 31.8.24 £ - 4,696 |
||
| 4,696 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the period ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the period ended 31 August 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 97,019 |
| EXPENDITURE ON | |
| Raising funds | 4,696 |
| Other | 45,414 |
| Total | 50,110 |
Page 6
continued...
BE HEARD AS ONE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| NET INCOME TOTAL FUNDS CARRIED FORWARD 5. TANGIBLE FIXED ASSETS COST At 1 September 2024 Additions At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024 6. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
Plant and machinery £ - 22,471 22,471 22,471 - At 1.9.24 £ 46,909 46,909 Incoming resources £ 249,007 249,007 |
Unrestricted fund £ 46,909 46,909 Computer equipment Totals £ £ 5,827 5,827 1,346 23,817 7,173 29,644 7,173 29,644 5,827 5,827 Net movement At in funds 31.8.25 £ £ 1,322 48,231 1,322 48,231 Resources Movement expended in funds £ £ (247,685) 1,322 (247,685) 1,322 |
|---|---|---|
continued...
Page 7
BE HEARD AS ONE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
6. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| in funds | 31.8.24 | |
| £ | £ | |
| Unrestricted funds | ||
| General fund | 46,909 | 46,909 |
| TOTAL FUNDS | 46,909 | 46,909 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 97,019 | (50,110) | 46,909 |
| TOTAL FUNDS | 97,019 | (50,110) | 46,909 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 8
BE HEARD AS ONE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Period | ||
|---|---|---|
| 24.5.24 | ||
| Year Ended | to | |
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (6,000) | (2) |
| Donations | 255,007 | 97,021 |
| 249,007 | 97,019 | |
| Total incoming resources | 249,007 | 97,019 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Insurance | 3,702 | - |
| Motor & travelling | 10,644 | 1,405 |
| 14,346 | 1,405 | |
| Other trading activities | ||
| Purchases | 18,281 | 3,291 |
| Investment management costs | ||
| Administrative expenses | 2,332 | - |
| Other | ||
| Rent | 12,000 | 7,510 |
| Laundry & cleaning | 213 | 25 |
| Repairs & renewals | 956 | 126 |
| 13,169 | 7,661 | |
| Support costs | ||
| Management | ||
| Postage and stationery | 426 | 182 |
| Advertising | 940 | 805 |
| Sundries | 93 | 50 |
| 1,459 | 1,037 | |
| Information technology | ||
| Telephone | 262 | 370 |
| Website expenses | 1,007 | 600 |
| 1,269 | 970 |
This page does not form part of the statutory financial statements
Page 9
BE HEARD AS ONE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Period | ||
|---|---|---|
| 24.5.24 | ||
| Year Ended | to | |
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Information technology | ||
| Human resources | ||
| Wages | 81,458 | 25,757 |
| Professional fees | 2,909 | 8,715 |
| 84,367 | 34,472 | |
| Other | ||
| Outing expenses | 16,972 | 964 |
| Counsellor & Support staff | 10,593 | 110 |
| 27,565 | 1,074 | |
| Other 2 | ||
| Mentoring & Management | 84,897 | - |
| Governance costs | ||
| Licence fee | - | 200 |
| Total resources expended | 247,685 | 50,110 |
| Net income | 1,322 | 46,909 |
This page does not form part of the statutory financial statements
Page 10