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2025-03-31-accounts

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.

● 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:

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; 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 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

  4. 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
  1. 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

Document processed Party + Fingerprint Thu, 18th Dec 2025 17:47:40 GMT Mr Andrew John Theedom - Signer (69a162963f172c6e19d9be09342a9eee)

Audit history log

Date

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