Company reglstration nurnber: 15060483 Charity reglstration number . 1205792 NO GOING BACK FOUNDATION TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
No Going Back Foundation Contents Page Trustees, Report 1-4 Tndependent Examlnerfs Report Statement of Financlal Artlvitles (includlng Income and Expendlture Account) Comparative Statement of Financial Artlvities (Including Income and Expenditu Account) Balance Sheet Notes to the Financlal Statements 9-13 The following pages do not form part of the statutory accounts: Detalled Statement of Financial Artivities (Including Income and Expenditure Account) 14-15
No Going Back Foundatlon Company No. 15060483 Trustees, Report For The Year Ended 31 August 2025 The trustee present thelr report and the flnanclal statements for the year ended 31 August 2025. Objectives and Activlties Aims and Obiertlves The primary objettlve of the No Golng Back Foundatlon is to reduce re-offending. It does this by supporting indlviduals with criminal convittions in their transition towards employment and a stable life post-release. The programme offers a comprehensive suite of services, including: Skills Training, Wraparound Support and Pre-employment Preparation: provlding candidates with Job specific training and work placements in a wide variety of sectors wlth sustalnable employment as the key objertive. Holistic Wellbeing Support: addSSIng participant's mental health, neurodlversity, housing and relatlonshlp challenges to facilitate lono-tem stabilitv. Reducing Re-offending: the overarching aim Is to reduce the likelihood of re-offending by offering employment opportunties and sustained support during the critical pOst-leaSe period and ongoing. Public Benefit The Charity's work in supportlng prison leavers not only benefits the Individuals involved but also contrlbutes to reducing reoffending rates, alleviating Pressu on the Justice system, and fostering safer communities. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Art 2011 to have due regard to the Charity Commission's guidance on public benefit. Achievements and Perforniance Main Achievements The past year has been one of significant growth for the Foundatlon. Key achlevements include: Engagement and Employment: The Charity has supported over 2,600 indivlduals on thelr rehabllltatlon journey since Inception with more than 497 new participants this year with a total of 351 prison leavers placed in work. Community Programme: The Charity has expanded Its work in response to the criminal justice sector focus on community support. In addition, with pressures on funding, publlc services, and workforce retention, it has set up a pllot programme to test a new approach to high quality SUPPOrt. This Is with a freelance multl-disciplinary case management team of experienced prartitioners consisting of speclalist professionals including those with experience in mental health, houslng, and employment, as well as with lived experience. Volunteers: Over the last year 216 volunteers supportlng NGB are one aspect of a fundamental and measurable part of Its work. The impatt of the volunteers, achievements Is reflected in the numbers of people they see and of the 924 hours of support over the last year. 46 workshops have been delivered and employabllity sessions for over 179 people in and out of prison leading to Jobs and confidence building. Kangaroo Programme: This unlque programme in partnership with city and Guilds has been updated In line wlth the Government focus on communitv artivitv and is now Income oeneratino. Alum Ambassador Programme: 15 Pa.C1pants who have been with NGB for extended perlods over the last 5 years now successfully representing the Charity and helplng to co-create employment workshops and support attivity. NG Buddie new befriendlng scheme that Is galnlng trartlon to offer slmple support to prison leavers a those In mmunity. Independent analysls revealed that only 40 f particlpants have been re alled e Gover ent re-offending rate of £40_60 % . Over its first 4 years NGB generated over I Ines both fiscal vings to the state (such as reduced re-offendlng and lower use of pub Ic mic lal value creation (such as ImDroved emolovment. health and communitv outcomes ffende ocial value whlch Page
No Going Back Foundation Trustees, Report (continued) For The Year Ended 31 August 2025 Flnanclal Revlew Finanaal Position The financial health of the Foundation remains stable, supported by a diverse range of income streams, Including donation grants, individual giving, challenge events and revenue generated by NGB CLEAN. In the upcoming year, the focus will be on ensuring the long-term financial sustainability through growth in the social enterprise and expanding partnerships corporate and government entities. The income for the year was £381,355 (£143,705 of thls was restritted income) and the expenditure £370,520. This left surplus of £10,835. Reserves Policy It is the policy of the Trustees to continue to build the general reserves to ensure sufficient operatlng costs are freely available. The organisation has strurtud itself to meet this need by effective and Intentional use of freelancers so we can maintain lower flexible costs in the early years of our operation giving us scope to change as we grow. Our office space is based on an agreement with minimal liability and other core costs are minimal. The Trustees also intend future surpluses In NGB CLEAN to contribute to building its reserves within the next 2 years. Structure, Governance and Management Governing Document The No Going Back Foundation is governed by a Board of Trustees, which includes professionals from diverse sectors as wel as a Peer Ambassador who has experienced the programme first hand. The Charity has a robust governance framework in place, adhering to the principles set out in the Charity Governance Code. Regular board meetings are held to oversee strateglc development and ensure that all charitable activitles comply with the aims and objectives outlined In the gove document. In 2025, the Foundation has focused on strengthening its governance, leveraging the experience of both No Going Back Foundation and NGB CLEAN to streamline processes and create a cohesive support structure for participants. This has allowed the charity to enhance its Impart while upholding its commitment to sustainability and reducing re-offending. The Trustees are responsible for keeping proper accounts'ng records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that financial statements comply with the Companies Art 2006. The Trustees a also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Reference and Administrative Detailg Trustees Mr John Manwaring Robertson Lady Tessa Suzanne Mary Brewer Judge Nicholas Rlchard Maybury Hilllard Mr Stephen John Turner Mr Viraj Patel Jane Hindle (appointed 28/1112024) Other Personnel Ms Francesca Flndlate Executive Lead Charlty Number 05792 Company Number 60 Pag
No Golng Back Foundatlon Trustees. Report (contlnued) For The Year Ended 31 August 2025 Independent Examlner Kelly Wllcox (Msc CGMA ACMA) Clarftas Accountancy Ltd I Peach Street Wokingham RG40 IXJ Page 3
No Golng Back Foundatlon Trustees, Report (contlnued) For The Year Ended 31 August 2025 Small Company Rules Thos report has been prepared In accordance wlth the speclal provlslons relatlng to companles subject to the small compans reglme wlthln Part 15 of the Companles Act 2006. The stees, report w proved by the t>oard of trustees and slgned on Its behalf by: r John Manwarlng Robertson CIrfTrustees 2211012025 Page 4
No Going Back Foundatlon Independent Examlner's Report to the Trustees of No Going Back Foundation For The Year Ended 31 August 2025 I report to the charlty trustees on my examlnatlon of the accounts of the Company for the year ended 31 August 2025. Responsibilitles and Basis of Report As the charity trustees of the Company (and also its directors for the purposes of company law)1 you are responsible for the preparatlon of the accounts In accordance with the requlrements of the Companies Act 2006 rthe 2006 Acf). Havlng satlsfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are ellglble for independent examination, I port in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Art,). In carrylng out my examination I have followed the Directions given by the Charity Commission under sertion 145(5) (b) of the 2011 Att. Independent Examiner's Statement Since the Company's gross Income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Att. I confirm that I am qualified to undertake the examination because I am a member of Chartered Institute of Management Accountants, which Is one of the listed bodies. I have completed my examinatlon. I confirm that no matters have come to my attentlon in connection with the examination giving me cause to believe: l. accounting records were not kept In respect of the Company as required by section 386 of the 2006 Art; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Art other than any requirement that the accounts give a 'true and fair view, whlch is not a matter considered as part of an independent examinatlon. or 4. the accounts have not been prepared In accordance with the methods and principles of the Statement of Recommended Prartice for accounting and reporting by charities applicable to chanties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connectson with the examination to which attention should be drawn In this report In order to enable a proper understandinq of the accounts to be reached. Kelly Wilcox (Msc CGMA ACMA) 2211012025 Claritas Accountancy Ltd I Peach Street Wokingham RC?4n 1XI Page 5
No Golng Back Foundation Statement of Flnanclal Actlvlties (including Income and Expendlture Account) For The Year Ended 31 August 2025 31 August 2025 31 August 2024 Unrestricted Restricted funds funds Total funds Total fundg Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Investments 237,504 146 143,705 381,209 364,383 146 237,650 143,705 381,355 364,383 EXPENDrruRE ON: Raising funds Charltable artivities: Charitable activities Other (36,999) (36,998) (13,300) (141,720) (89,627) (231,347) (289,023) (74,214) (27,960) (102,174) (101,117) (252,933) (117,586) (370,519) (403,440) (39,057) NEf INCOME/(EXPENDITURE) (15,283) 26,119 10,836 NEf MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward (15,283) 26,119 10,836 (39,057) (39,057) (39,057) TOTAL FUNDS CARRIED FORWARD 14 (54,340) 26,119 (28,221) (39,057) The notes on pages 9 to 13 form part of these financlal statements. Page 6
No Going Back Foundation Comparatlve Statement of Financial Activities (includlng Income and Expenditure Account) For The Year Ended 31 August 2025 31 August 2024 Unrestrlcted Restricted funds funds Total fundg Notes INCOME AND ENDOWMENTS FROM: Donations and legacies EXPENDrruRE ON: Raisino funds Charitable attivits'es: Charitable attivities Other 332,983 31,400 364,383 (13.300) (13.300) (257,623) (31,400) (289,023) (101,117) (101,117) (372,040) (31,400) (403,440) NEf EXPENDITURE (39,057) (39,057) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward (39,057) (39,057) TOTAL FUNDS CARRIED FORWARD 14 (39,057) (39,057) The notes on pages 9 to 13 form part of these financial statements. Page 7
No Golng Back Foundatlon Balance Sheet As At 31 August 2025 31 Augugt 2025 31 August 2024 Unregtrlcted Regtrlcted fund• funds Total fundj Total fundj Notes CURRENT ASSErs Debtors Cash at bank and In hand 10 5,000 4,087 5,775 26,118 31,893 5,775 26,118 31,893 9,087 Creditors: Amounts Falling Due Within One Year 11 (60,115) (60,114) (48,144) NEf CURRENT ASSEfs (LIABILMES) (54,340) 26,119 (28,221) (39,057) TOTAL ASSEfs LESS CURRENT LIABILrrIES (54,340) 26,119 (28,221) (39,057) NEf UABILrrIES (54,340) 26,119 (28,221) (39,057) FUNDS OF THE CHARITY Restrirted Funds Unrestrirted Funds 26,119 (54,340) (39,057) TOTAL FUNDS 14 (28,221) (39,057) For the year ending 31 August 2025 the charltable company was entitled to exemption from audit under section 477 of the Companies Att 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with sertion 476 of the Companies Art 2006. The trustees acknowledge thelr responsibilities for complying with the requirements of the Art with respect to accounting records and the preparation of accounts. These accounts have been prepared In accordance with the provisions applicable to companies subjett to the small companies regime. half of the Mr Jonn Manwanng KODertson (YwrfTrustees 22110/2025 The notes on pages 9 to 13 form part of these flnancial statements. Page 8
No Golng Back Foundatlon Notes to the Flnanclal Statements For The Year Ended 31 August 2025 l. General Inforniatlon No Golng Back Foundatlon Is a company Ilmlted by guarantee, Incorporated In , reglstered number 15060483 and reglstered charitv number 1205792. The realstered offlce Is 204 Kennlnaton Lane. London. SEI 15DL 2. Accountong Polldes 2.1. Basis of Preparatlon of Flnancial Statements The financlal statements have been prepared in accordance wlth the Charitles SORP (FRS 102) "Accountlng and Reportlng by Charlties: Statement of Recommended Prattlce applicable to charltles preparlng thelr accounts in accordance wlth the Flnanclal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019)" Financlal Reportlng Standard 102 "The Flnancial Reportlng Standard appllcable in the UK and Republic of Ireland" and the Companies Att 2006. The charitable comDanv is a Public Beneflt Entitv as defined bv FRS 102. 2.2. Fund Accounting Unrestricted fvnds can be used In accordance with the charitsble objertives at the discretlon of the trustees. Designated funds comprise unrestritted funds that have been set aside by the trustees for a specific purpose. Restritted funds are to be used for specific purposes as laid down by the donorFurther explanation of the nature and purpose of each fund is included In the notes to the financial statements. 2.3. Incoming Resources Income is included in the Statement of Financial Artivities when the charity becomes entstled to, and Is virtually certaijn to recieve the income and the amount of the income can be measured with sufficlent reliability. 2.4. Resources Expended Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as as part of the expenditure to which it relates. 2.5. Cash and Cash Equivalents Cash and cash equlvalents are basic financlal assets and include cash In hand and deposits held at call with banks, other short-term highly liquid Investments that mature in no more than three months from the date of acquisition and are readily convertsble to a known amount of cash with insignificant risk of change in value, and bank overdrdfts. 2.6. Pensions The charitable company operates a defined pension contributs.on scheme. Contributions are charged to the Statement _1, of Financlal Activities as they become payable in accordance with the rules of the scheme. 3. Income from Donations and Legacies 31 August 2025 Unrestricted Restricted Total funds funds funds Donatlons and glfts Gift ald 235,448 2,056 143,705 379,153 2,056 237,504 143,705 381,209 Page 9
No Going Back Foundation Notes to the Flnanclal Statements (contlnued) For The Year Ended 31 August 2025 31 August 2024 Unrestrlcted Restricted Total funds funds funds Donatfons and gifts Gift ald 325,744 7,239 31,400 357,144 7,239 332,983 31,400 364,383 4. Investment Income 31 August 2025 31 August 2024 Unrestricted Unrestricted funds funds Bank interest receivable 146 5. Analysis of Expenditure 31 August 2025 Artivities undertaken directly Support,. costs (see note 6) Total Raising funds Charitable activitles Other 36,999 230,447 (i) 900 102,174 36,998 231,347 102,174 267,446 103,073 370,519 31 August 2024 Activlties undertaken directly Support costs (see note 6) Total Raising funds Charitable activities Other 13,300 288,123 13,300 289,023 101,117 900 101,117 301,423 102,017-, 403,440. Page 10
No Going Back Foundatlon Notes to the Financial Statements (continued) For The Year Ended 31 August 2025 6. Support Costs 31 August 2025 Raislng funds Charltable activities Other Totsl Employee costs General administration Governan costs 3,744 98,430 3.744 98,429 900 (i) 900 (i) 900 102,174 103,073 31 August 2024 Charitable activities Other Total Employee costs General administration Govemance costs 4,112 97,005 4,112 97,005 900 900 900 101,117 102,017 7. Independent Examiner's Remuneratlon 31 August 2025 31 August 2024 Independent examinats'on of the finandal statements 900 900 8. Staff Costs Stsff costs were as follows: 31 August 2025 31 August 2024 Wages and salaries Soclal securtty costs Other pension costs 119,243 7,036 3,678 164,540 3,362 3,671 129,957 171,573 No employees recelved employee benefits (excluding employer pension costs) for the repon9 perlod of more than £60,000. 9. Averaae Number of EmDloveeg Average number of employees during the year was: 3 (2024: 5) 10. Debtors 31 August 2025 31 August 2024 Due wlthln one year Trade debtors Page 11
No Going Back Foundatlon Notes to the Flnanclal Statements (contlnued) For The Year Ended 31 August 2025 11. Creditorg: Amounts Falllng Due Withln One Year 31 Augugt 2025 31 August 2024 Trade credltors Other loans Other credltors Taxatlon and %)clal securlty Accruals and deferred Income 23,583 9,123 36,000 387 1,734 364 604 35,563 60,114 48,144 12. Deferred Income Deferred Income movements in the year were as follows: 31 August 2025 31 August 2024 Balance at the start of the period Income deferred in the current period 23,035 Balance at the end of the perlod 23,035 13. Pension Commltments The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company In an Independently adminlstered fund. Durlng the year the charge to the statement of financial activities In respert of defined contribution schemes was £3,678 (2024: £3,671). At the balance sheet date contrlbutlons of £364 (2024: £386) were due to the fund and are Included in creditors. 14. Movement in Funds Asatl September 2024 Asat31 Expenditure August 2025 Income Unrestrirted funds General: General unrestrirted fund Restricted funds Restrltted Fund (39,057) 237,650 (252,933) (54,340) 143,705 (117,586) 26,119 Total funds (39,057) 381,355 (370,519) (28,221) Asat9 August 2023 Asat31 Expenditure August 2024 Income Unrestricted fundg General: General unrestricted fund 332,983 (372,040) (39,057) ..CONTINUED Page 12
No Golng Back Foundation Notes to the Flnanclal Statements (contlnued) For The Year Ended 31 August 2025 Restrlrted fundg Restricted Fund 31,400 (31,400) Total funds 364,383 (403,440) (39,057) 15. Related Party Dlsclosures There have been no related party transattions In the reportlng period that require dlsclosure. 16. ' Company Ilmlted by guarantee The company Is Ilmited by guarantee and has no share capltal. Every member of the company undertakes to contribute to the assets of the companyi in the event of a w6ndlng up, such an amount as mav be reQuid not exceedinq £1. Paga 13
No Golng Back Foundatlon Detalled Statement of Flnanclal Actlvltles (Includlng Income and Expendlture Account) For The Year Ended 31 August 2025 31 Augujt 2025 31 Augu•t 2024 Total fundg Total fund• INCOME AND ENDOWMENTS FROM: Donatlong and legades Donatlons and grants Glft ald 379,153 2,056 357,144 7,239 381,209 364,383 Investments Bank Interest recelvable 146 146 381,355 364,383 EXPENDrruRE ON: Raislng funds Freelancer - Fundraising Statlonery & printlng (36,999) (13,300) (36,998) (13,300) Charitable Activities: Charitable artlvOt•es Subcontractor costs Wages and salaries Employers Nl Employers pensoons - defined contrlbution schemes Partidpant bursaries, tralnlng and other dlrert costs Freelancer Fees (Case Work) Freelancers - executlve, marketlng & data Premlses costs Independent examinerfs fees (12,487) (119,243) (7,036) (3,678) (18,603) (20,623) (36,654) (12,123) (900) (164,540) (3,362) (3,671) (28,241) (66.778) (21,531) (900) (231,347) (289,023) Other Staff trainlng Travel and subslstence expenses Computer software, rr support & related costs Insurance Postage Statlonery & prlntlng Inforniatlon & publlcatlons Telecommunlcatlons Webslte costs Accountancy fees Flnance, governance & admln External strateglc plannlng Other legal expenses (609) (3,135) (79) (1,468) (73) (1,706) (6,180) (2,879) (13,013) (8,788) (29,400) (31,200) (1,125) (2,987) (3.034) (668) (345) (1,547) (4,854) (2,434) (22,167) (6,024) (34,175) (14,885) (4, 198) ..CONTINUED Page 14
No Golng Back Foundatlon Detalled Statement of Flnanclal Actlvltles (Includlng Income and Expendlture Account) (contlnued) For The Year Ended 31 August 2025 Subscrlptlons Bank d)arges Sundry expenses (3,073) (69) ($02) (1,762) (103) (809) (102,174) (101,117) (370,519) (403,440) NET ZNCOME/(EXPENDITURE) 10,836 (39,057) Page 15