Company registration number: 13988407 Charity registration number: 1207932
NOW FOSTER: THE FUTURE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Hudson LM Limited Castle Court Castle Street Whittington, Oswestry Shropshire SY11 4DF
Now Foster: The Future Contents
| Page | |
|---|---|
| Trustees' Report | 1—4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities (including Income and Expenditure Account) | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15—16 |
Now Foster: The Future Company No. 13988407 Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
The objects of the charity are for the public benefit and specifically restricted to promote the care and upbringing of children and young people who have been or may be fostered or place in care including (but not limited to) supporting carers, working with local authorities and service providers and contributing to the improvement and development of the fostering service for children and young people in local authority care.
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 Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Between March 2024 and March 2025, Now Foster focused on testing, refining and beginning to scale the new Weekenders model, with the aim of improving outcomes for care-experienced children and young people and providing a route into fostering for new foster carers.The charity also began to imagine how the platform underpinning Weekenders’ recruitment could serve the sector more widely.
Test-and-learn phase in London
In the calendar year 2024 we completed a structured test-and-learn phase with a single London borough. Through this small pilot we saw 5 Weekenders approved in summer 2024. This phase allowed us to move beyond theoretical design and understand how the model can work in practice for children, carers and the local authority. This work provided rich insight and learning that has shaped the core programme. The pilot demonstrated that the model can provide an accessible, supported route into fostering for new demographics who may be unable to commit immediately to full-time care but are highly motivated to support children.
Developing the Weekenders programme across London
Building on the test-and-learn phase, we entered a partnership with a second London borough in order to fully develop the Weekenders programme and recruit a further cohort of carers. The partnership aimed to recruit 15 Weekenders, alongside a more structured and replicable approach to delivery.
This work involved:
● Designing and delivering specific training and resources tailored to the Weekenders model.
- Identifying which children would most benefit from the support, and embed the ethos of the programme in the authority.
● Ensuring that the model could be applied regardless of a child’s legal status, including looked after children, kinship arrangements and special guardianship orders.
● Co-designing with foster carers and care experienced young people, ensuring that lived experience remained central to programme development.
Through this partnership we strengthened our understanding of how to embed Weekenders within local authority processes and how to align the model with existing fostering pathways.
...CONTINUED
Page 1
Now Foster: The Future Trustees' Report (continued) For The Year Ended 31 March 2025
Main Achievements - continued
Responding to local authority capacity and developing a digital platform
Across both our first authorities we observed significant capacity pressures. We learned that, for Weekenders to be viable and scalable, the charity must prioritise efficiency in every aspect of the recruitment and assessment journey.
In response, during the year we designed and began developing a dedicated digital platform for Weekenders. The platform is intended to support carers from expression of interest through to panel, providing a clear, guided journey for applicants and enabling the charity to maintain consistent quality at scale. For Local Authorities, the platform aims to offer comprehensive, real-time information at each stage, so that social workers and managers can make informed decisions about carer progression without unnecessary duplication of effort.
Whilst working with the first local authorities, it became evident the platform could also support wider carer recruitment activity beyond the Weekenders model. Early in 2025 we began exploring this potential application and built it into an active area of work, aligned with our vision and mission to help local authorities increase and diversify their pool of foster carers.
Extending reach and laying foundations for scale
On the basis of promising early results and feedback from the first authorities, the trustees agreed to extend the Weekenders partnership model. In the first quarter of 2025 we secured agreements with a further 8 London boroughs. This represents a significant step towards testing the model and designing for scale.
These new partnerships are intended to pave the way for a London-wide recruitment campaign and a broader roll out of the Weekenders model to support care-experienced children and young people during the 2025–26 financial year. Work during the year has therefore focused not only on delivery in individual boroughs, but also on building the infrastructure, relationships and learning needed for sustainable and impact-driven growth.
Summary of progress
Overall, during the year the charity has:
● Completed a test-and-learn phase to approve 5 Weekenders.
● Used insights from that pilot to reshape Weekenders as a child-centred programme that also provides a supported route into fostering for new demographics.
● Partnered a second LA to recruit 15 Weekenders, develop tailored training and resources, and adapt the model for children with a range of legal statuses.
● Identified significant capacity challenges within local authorities and responded by developing a digital platform to streamline the carer journey and improve decision-making.
● Agreed partnerships with an additional 8 London LAs in early 2025, laying the groundwork for a London-wide recruitment campaign in 2025–26.
The trustees are satisfied that these achievements represent strong progress against the charity’s objectives, and that the learning generated this year will support more children and young people to benefit from stable, trusted relationships in the years ahead.
Page 2
Now Foster: The Future Trustees' Report (continued) For The Year Ended 31 March 2025
Reference and Administrative Details
Trustees
Mr Andrew John Theedom - Director Ms Natasha Unwin - Director Ms Mary Jackson - Director
Company Secretary
Miss Laurie Kilby
Charity Number
1207932
Company Number
13988407
Registered Office
Frontline 41 Brunswick Square London WC1N 1AZ
Independent Examiner
Louise M Hudson FCCA FCA Hudson LM Limited Chartered Accountants Castle Court Castle Street Whittington, Oswestry Shropshire SY11 4DF
Page 3
Now Foster: The Future Trustees' Report (continued) For The Year Ended 31 March 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Now Foster: The Future for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgments and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company 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 in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Andrew John Theedom
Trustee 12 December 2025
Page 4
Now Foster: The Future Independent Examiner's Report to the Trustees of Now Foster: The Future For The Year Ended 31 March 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
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 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities 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 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.
Louise M Hudson FCCA FCA
12 December 2025 Hudson LM Limited Chartered Accountants Castle Court Castle Street Whittington, Oswestry Shropshire SY11 4DF
Page 5
Now Foster: The Future Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: 4 Charitable Activities EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Charitable Activities NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 15 |
2025 Unrestricted funds £ 321,667 5,000 |
2024 Unrestricted funds £ 225,308 - |
|---|---|---|
| 326,667 | 225,308 | |
| (7,077) (261,418) |
(13,634) (203,263) |
|
| (268,495) | (216,897) | |
| 58,172 | 8,411 | |
| 58,172 3,970 |
8,411 (4,441) |
|
| 62,142 | 3,970 |
The notes on pages 8 to 14 form part of these financial statements.
Page 6
Now Foster: The Future Balance Sheet As At 31 March 2025
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 15 |
Unrestricted funds £ 18,510 |
Restricted funds £ - |
2025 Total funds £ 18,510 |
2024 Total funds £ 29,975 |
|---|---|---|---|---|
| 18,510 210,582 |
- - |
18,510 210,582 |
29,975 4,715 |
|
| 210,582 (166,950) |
- - |
210,582 (166,950 ) |
4,715 (30,720 ) |
|
| 43,632 | - | 43,632 | (26,005 ) | |
| 62,142 | - | 62,142 | 3,970 | |
| 62,142 | - | 62,142 | 3,970 | |
| 62,142 | 3,970 | |||
| 62,142 | 3,970 |
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Andrew John Theedom
Trustee 12 December 2025
The notes on pages 8 to 14 form part of these financial statements.
Page 7
Now Foster: The Future Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
Now Foster: The Future is a company limited by guarantee, incorporated in England & Wales, registered number 13988407 and registered charity number 1207932. The registered office is Frontline, 41 Brunswick Square, London, WC1N 1AZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
Change in Legal Form
On 19th April 2024 , the entity converted from a company limited by guarantee (registered number13988407) to a charitable incorporated organisation (CIO) registered with the Charity Commission (number1207932). The charity continues to pursue the same charitable objectives and serve the same beneficiaries.
These financial statements have been prepared in accordance with the Charities SORP (FRS 102) using merger accounting principles. Accordingly:
The assets, liabilities, and funds of the former company have been brought into these accounts at their existing carrying amounts.
No gain or loss has been recognised on the transfer.
Comparative figures represent the activities of the former company for the year ended 31st March 2024.
Total funds transferred on 19th April 2024:
Unrestricted funds: £(3,969.71)
2.2. Incoming Resources
Incoming resources are recognised in the Statement of Financial Activities when the charity becomes entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.
Donations and Grants: Voluntary income, including donations and grants, is recognised when the charity has unconditional entitlement to the funds.
Contractual Income: Income from contracts and service agreements is recognised as performance obligations are satisfied, in accordance with the terms of the agreement. Gift Aid: Income from Gift Aid is recognised when the related donation is received and the claim can be made with reasonable certainty.
Deferred Income: Where income relates to future periods, it is deferred and recognised in those periods.
Page 8
Now Foster: The Future Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
2.3. Resources Expended
Expenditure is recognised on an accruals basis when there is a legal or constructive obligation to make a payment, it is probable that settlement will be required, and the amount can be measured reliably.
Charitable Activities: Costs directly attributable to the charity’s objectives, including fostering support services, working with local authorities, and contributing to service development, are classified as charitable expenditure.
Support Costs: Overheads and administrative costs supporting charitable activities are allocated on a reasonable and consistent basis.
Governance Costs: Costs associated with compliance, statutory reporting, and strategic oversight are included under governance.
Irrecoverable VAT: Any VAT that cannot be recovered is included within the relevant expenditure category.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Website development and software 50%
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial 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 convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts 4. Income from Charitable Activities Charitable Activities Grants, included above, are as follows: Newham Fostering Partnership |
2025 Unrestricted funds £ 321,667 |
2024 Unrestricted funds £ 225,308 |
|---|---|---|
| 2025 Unrestricted funds £ 5,000 |
2024 Unrestricted funds £ - |
|
| 2025 Unrestricted funds £ 5,000 |
2024 Unrestricted funds £ - |
Page 9
Now Foster: The Future Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
5. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
| 2025 | 2024 |
|---|---|
| £ | £ |
| 36,035 | 5,290 |
6. Analysis of Expenditure
| Raising funds Charitable Activities Raising funds Charitable Activities . Direct Costs Fundraising activities: Recruitment, advertising & marketing Employee costs: Wages and salaries Employers NI Employers pensions - defined contribution schemes Travel & subsistence including home visits Independent examiner's costs General administration: |
Activities undertaken directly (see note 7 ) £ 7,077 190,194 |
Support costs (see note 8 ) £ - 71,224 |
2025 Total £ 7,077 261,418 |
|---|---|---|---|
| 197,271 | 71,224 | 268,495 | |
| Activities undertaken directly (see note 7 ) £ 13,634 188,216 |
Support costs (see note 8 ) £ - 15,047 |
2024 Total £ 13,634 203,263 |
|
| 201,850 | 15,047 | 216,897 | |
| Raising funds £ (669) 7,329 290 127 - - |
Charitable Activities £ 56,370 112,042 7,684 2,657 4,979 2,303 |
2025 Total £ 55,701 119,371 7,974 2,784 4,979 2,303 |
- Direct Costs
...CONTINUED
Page 10
Now Foster: The Future Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| Computer software, IT consumables and maintenance Insurance Printing, postage and stationery Subscriptions Interest payable: Bank charges Other: Sundry costs Fundraising activities: Recruitment, advertising & marketing Employee costs: Wages and salaries Employers pensions - defined contribution schemes Travel & subsistence including home visits General administration: Consultancy fees 8. Support Costs Employee costs: Wages and salaries Employers NI Employers pensions - defined contributions scheme Premises expenses: Rent Room Hire General administration: Telecommunications and data costs Consultancy fees |
- - - - - - |
500 2,116 39 1,455 44 5 |
|---|---|---|
| 7,077 | 190,194 | |
| Raising funds £ 13,634 - - - - |
Charitable Activities £ - 140,493 2,746 4,134 40,843 |
|
| 13,634 | 188,216 | |
Page 11
Now Foster: The Future Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| Entertaining Depreciation: Depreciation General administration: Insurance Telecommunications and data costs Subscriptions Sundry expenses Depreciation: Depreciation of plant and machinery Depreciation of fixtures and fittings Governance costs: Accountancy fees . Staff Costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs |
2025 £ 136,950 9,013 3,157 149,120 |
922 36,035 |
|---|---|---|
| 71,224 | ||
| 2024 Charitable Activities £ 3,622 200 1,583 2,581 5,215 75 1,771 |
||
| 15,047 | ||
| 2024 £ 140,493 - 2,746 |
||
| 143,239 |
9. Staff Costs
Staff costs were as follows:
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 4 (2024: 4)
Page 12
Now Foster: The Future Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
11. Tangible Assets
| Cost As at 1 April 2024 Additions As at 31 March 2025 Depreciation As at 1 April 2024 Provided during the period As at 31 March 2025 Net Book Value As at 31 March 2025 As at 1 April 2024 2. Creditors: Amounts Falling Due Within One Year Other creditors Accruals and deferred income 3. Deferred Income Deferred income movements in the year were as follows: Balance at the start of the period Income deferred in the current period Balance at the end of the period |
2025 £ - 166,950 166,950 2025 £ - 165,000 |
Website development and software £ 39,706 24,570 |
|
|---|---|---|---|
| 64,276 | |||
| 9,731 36,035 |
|||
| 45,766 | |||
| 18,510 | |||
| 29,975 | |||
| 2024 £ 4,106 26,614 30,720 2024 £ - - - |
|||
| 165,000 |
12. Creditors: Amounts Falling Due Within One Year
13. Deferred Income
Deferred income movements in the year were as follows:
14. Pension Commitments
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 administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,157 (2024: £2,746).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
Page 13
Now Foster: The Future Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
15. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 April 2024 £ 3,970 |
Income £ 326,667 |
Expenditure £ (268,495) |
As at 31 March 2025 £ 62,142 |
|---|---|---|---|---|
| 3,970 | 326,667 | (268,495) | 62,142 | |
| As at 1 April 2023 £ (4,441) |
Income £ 225,308 |
Expenditure £ (216,897) |
As at 31 March 2024 £ 3,970 |
|
| (4,441) | 225,308 | (216,897) | 3,970 |
16. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
17. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
18. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Now Foster: The Future Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Charitable Activities: Charitable Activities Grants EXPENDITURE ON: Raising funds Recruitment, advertising & marketing Wages and salaries Employers NI Employers pensions - defined contribution schemes Charitable Activities: Charitable Activities Recruitment, advertising & marketing Wages and salaries Employers NI Employers pensions - defined contribution schemes Travel & subsistence including home visits Independent examiner's costs Consultancy fees Computer software, IT consumables and maintenance Insurance Printing, postage and stationery Subscriptions Sundry costs Bank charges Wages and salaries Employers NI Employers pensions - defined contributions scheme Rent Room Hire Insurance |
2025 Total funds £ 321,667 |
|---|---|
| 321,667 5,000 |
|
| 5,000 | |
| 326,667 669 (7,329) (290) (127) |
Page 15
Now Foster: The Future Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025
| Telecommunications and data costs Consultancy fees Subscriptions Entertaining Sundry expenses Depreciation Depreciation of plant and machinery Depreciation of fixtures and fittings Accountancy fees NET INCOME |
(120) (9,271) - (922) - (36,035) - - - |
(200) - (1,583) - (2,581) - (5,215) (75) (1,771) |
|---|---|---|
| (261,418) | (203,263) | |
| (268,495) | (216,897) | |
| 58,172 | 8,411 |
Page 16
Issuer
Issuer Hudson Chartered Accountants & Business Advisers Document generated Thu, 18th Dec 2025 17:17:58 GMT Document fingerprint 01db19f8c8290ff539d66a7d2488470b
Parties involved with this document
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