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2026-03-31-accounts

The Kent Foundation Annual Report and Impact Review 2025/2026

The Kent Foundation

2025/2026 Annual Report and Impact Review

Contents

Contents
Page
Trustees' Report 3-11
Independent Examiner's Report 12
Statement of Financial Activities 13
Comparative Statement of Financial Activities 14
Statement of Financial Position 15
Notes to the Financial Statements 16-21
The following pages do not form part of the statutoryaccounts
One Page Highlight for Funders 22

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Trustees Report

Chair’s Foreword

The 2025/26 financial year represents a period of consolidation and preparedness for The Kent Foundation following significant organisational change in the previous year. Having successfully transitioned to Charitable Incorporated Organisation (CIO) status and celebrated our 40th anniversary, the charity has focused on embedding strong governance, maintaining service quality, and positioning itself for sustainable future growth.

Throughout the year, the Board’s priority has been to ensure that the Foundation remains financially responsible, well-governed and firmly focused on delivering public benefit. We are encouraged by the continued commitment of our volunteer mentor community, and by the confidence shown in the organisation by our funders and partners.

The activity outlined in this report reflects the collective effort of our mentors, Trustees, staff, volunteers and supporters. On behalf of the Board, I thank everyone who has contributed to the Foundation’s work during the year.

As we look ahead, we do so with confidence in the charity’s mission, people and direction.

Stephen Wise Chair of Trustees

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Director’s Review

The 2025/26 year has been one of delivery, consolidation and preparation. Following a period of structural transition, our focus has been on maintaining consistent, high-quality support for young entrepreneurs while strengthening the systems and partnerships needed for future growth.

During the year, we continued to deliver one-to-one business mentoring, training and networking support to young people aged 18–40 across Kent. Demand for mentoring remained strong, reflecting both economic conditions and the value young people place on trusted, impartial support.

During the year, our core mentoring offer was complemented by funded place-based programmes including Grow in Gravesham and Dartford Means Business, alongside continued work with schools, colleges and local partners. These programmes extended our reach, helped young entrepreneurs access practical start-up and growth support.

We also focused on organisational development, embedding our CRM system, strengthening safeguarding and data management processes, and improving how we evidence outcomes and impact. These changes ensure we remain compliant, accountable and able to demonstrate value clearly to funders and stakeholders.

I am grateful to our Trustees for their oversight and challenge, our volunteer mentors for their time and expertise, and our partners for their continued trust. Together, we are building a resilient and credible organisation that delivers long-term benefit to Kent’s communities.

Caroline Hallett

Director

Registered Charity Number: 1208109

Legal Form: Charitable Incorporated Organisation (CIO) Governing Document: CIO Constitution

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Trustees’ Report

Objectives and Public Benefit

The Kent Foundation exists to support young people aged 18–40 in Kent to start, sustain and grow businesses through free mentoring, training and networks.

The charity’s objectives are:

The Trustees confirm they have had due regard to Charity Commission guidance on public benefit throughout the year.

Activities and Programmes

Volunteer Mentor Development

Recruitment, training and ongoing support for volunteer mentors, with strong emphasis on safeguarding and quality.

One-to-One Business Mentoring

Free, confidential mentoring tailored to each entrepreneur’s needs and stage of business.

Start-Up and Early-Stage

Support for individuals testing or launching ideas, including structured online training.

Growth and Scale Support

Mentoring focused on leadership, strategy, finance and sustainable growth.

Community, Events and Networking

Events and partnerships that encourage connection, confidence and peer learning.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Achievements and Performance (2025/26)

During the year, the Foundation maintained high engagement across mentoring and training activities. Performance was monitored using participation data, mentor feedback and qualitative outcomes.

The year’s activity demonstrates both breadth and depth of support: the Foundation continued to serve young entrepreneurs across Kent while also delivering targeted local programmes that responded to specific community and economic development priorities.

200 154 63 Supported 18-40 yr. olds Matched Mentees New Mentees onboarded and matched

100

26

Mentors New Mentors Trained Programme Ambassadors

Grow in Gravesham Project

160

20

37

1-2-1 Sessions Mentor Matched Grant Awards

34

12

120

Start Up Attendees Workshops Workshop Attendees

Dartford Means Business Project

13

£4,500

Business Start ups Distributed pitch prizes for winning matched with Mentors businesses at March 2026’s showcase day

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Feedback

Hear how our Mentees, Mentors and Trustees have been impacted:

“ ” I was matched with a fabulous mentor who helped develop my confidence & made me think differently about my business. The support has helped me achieve things I didn’t believe were possible Hannah Catchlove, Fond Company

“ ” The day-to-day aspects of running our business was poor, we had no idea! Our business mentor enabled us to fill the gaps and help us to start growing the business - we wouldn’t be here without them Karl Cowell, The Wix Guys

“ ” Without the Kent Foundation I wouldn't know about 60% of what I needed to know about running my business! I would highly recommend them, they have been amazing!

Sophie Shepherd, Devoted Homecare Ltd

“ ” One mentee grew his business so strongly that his reputation led to him being headhunted by a local creative team. Seeing the shift in his confidence was just as powerful as seeing his business succeed. Beth Turner, Volunteer Mentor

“

” I feel a great sense of pride being part of something with this level of longevity (40 years) in a challenging sector. I value the work the Kent Foundation does, and I am proud to support it as a trustee. I value the commitment of the mentors who give their time and experience, and the determination of the mentees who use that support to build the confidence and capability to go out on their own. Simon Mahon, Volunteer, Trustee & Treasurer

“ Over the last five years, I’ve mentored around six entrepreneurs across different ” industries and have seen first-hand the real, measurable impact mentoring can have, not just on their businesses, but on their confidence, skills, and lives. Linda Garcia – Volunteer & Trustee

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Partnerships and External Profile

The Foundation worked in partnership with local authorities, education providers and delivery organisations across Kent. These partnerships strengthened place-based delivery and alignment with local economic priorities.

Structure, Governance and Management

The charity is governed by a Board of volunteer Trustees responsible for strategy, compliance, financial oversight and risk management.

Day-to-day operations are led by the Director and supported by outsourced professional services and volunteers.

Trustees serving during the year:

Mr Stephen Wise (Chair)

Mrs Linda Hayes De Garcia (Vice Chair)

Mr Simon Mahon (Treasurer)

Mrs Lesley Game Retired 7[th] April, 2026

Mr Mike Pay

Mrs Elizabeth Jenkins

Mrs Gail Parker Joined 25[th] November, 2025

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Financial Review

Financial Position

The charity has generated incoming resources totalling £138,223, of which £51,324 was unrestricted, and £86,899 was restricted. Expenditure amounted to £117,393, of which £54,810 was unrestricted and £62,583 was restricted. A transfer from restricted funds to unrestricted funds of £6,083 occurred, resulting in a net surplus for the year of £20,830, consisting of a surplus of £2,597 on unrestricted funds and a surplus of £18,233 on restricted funds.

These compared to the previous year's incoming resources totalling £95,126, of which £52,876 was unrestricted, and £42,250 was restricted. Expenditure amounted to £91,929, of which £61,010 was unrestricted, and £30,919 was restricted. A transfer from restricted funds to unrestricted of £4,421 occurred, resulting in a net surplus for the year of £6,910, consisting of a deficit of £3,713 on unrestricted funds, and a surplus on restricted funds of £6,910.

The charity operated with a minimal staffing structure, outsourcing administrative, financial, and social media functions. Financial sustainability was supported through project-specific funding and strategic partnerships.

Reserves Policy

The trustees have established a reserves policy to ensure the charity’s financial resilience and ability to continue its activities in the event of unforeseen circumstances. It is the policy of the charity to maintain unrestricted reserves equivalent to three months of normal operating expenditure. The trustees consider this level to be appropriate to:

At 31st March 2025 the charity held unrestricted reserves of £32,299, which represents approximately 5 months of operating costs. The trustees are satisfied that this is in line with the stated policy and provides a prudent level of financial security.

Structure, Governance and Management

Governing Document

The Kent Foundation transitioned from an unincorporated trust (charity number 291559) to a CIO on 1 October 2024. The charity operates in accordance with its Governing Document, the Constitution of a Charitable Incorporated Organisation (Foundation Model), as approved by the Charity Commission.

Governance is overseen by a Board of Trustees, who meet regularly to review strategy, performance, and compliance. Day-to-day operations are managed by Caroline Hallett, our Director with the support of outsourced professionals and volunteers. Risk management procedures are in place, including safeguarding, data protection, and financial controls.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Trustee Selection Methods

The Board of Trustees undertakes recruitment and appointment processes designed to ensure a diverse and skilled membership. As part of our commitment to robust governance and continuous improvement, The Kent Foundation conducts regular skills audits to ensure that board members, staff, and volunteers collectively possess the competencies required to fulfil their roles effectively and to identify areas for strategic development and succession planning.

Trustee appointments are made with regard to the needs identified through these audits, ensuring the Board maintains the expertise necessary to oversee the charity’s activities and fulfil its charitable objects.

Legal Compliance Statement

The Kent Foundation confirms that it has complied with its legal obligations under charity law during the financial year ending 31 March 2025. Specifically:

The charity operated in accordance with its governing document following its transition to a Charitable Incorporated Organisation (CIO) on 1 October 2024.

Trustees have acted in accordance with their legal duties, including:

  1. Ensuring the charity is carrying out its purposes for the public benefit

  2. Complying with the charity’s governing document and the law

  3. Acting in the charity’s best interests

  4. Managing the charity’s resources responsibly

  5. Acting with reasonable care and skill

  6. Ensuring the charity is accountable.

Financial records and reporting have been maintained in accordance with Charity Commission guidance, and the accounts for 2024/25 have been prepared in line with the applicable accounting standards.

The charity has filed all required returns and updates with the Charity Commission and other relevant bodies. Data protection practices have been reviewed and updated in line with the implementation of a new CRM system, ensuring compliance with UK GDPR.

The trustees are satisfied that the charity remains in good standing and continues to meet all statutory and regulatory requirements.

Independent Examiner

Fern Murphy MAAT

Abel Accounting Services Ltd

10A Long Beech, Ashford, Kent, TN23 4XU

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Plans for 2026/27

Trustee priorities include:

Maintaining mentoring capacity

Delivering funded programmes and contracts

Expanding and diversifying the mentor base

Strengthening impact reporting and sustainability

Pilot project: working with Armed Forces families

Pilot project: a one-day conference showcasing youth entrepreneurship

These pilots will allow the Foundation to test targeted approaches, build new partnerships and generate evidence for future funding applications, while ensuring that new activity remains aligned with the charity’s core mentoring mission.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Stephen Wise (Chair)

17[th] July 2026

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Independent Examiner's Report to the Trustees of The Kent Foundation CIO

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of The Kent Foundation CIO

I report to the trustees on my examination of the accounts of The Kent Foundation CIO (the Trust) for the year ended 31 March 2026.

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 2011 Act and in carrying out my examination, I have followed the 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:

  1. accounting records were not kept in respect of the Trust 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 applicable requirements concerning the form and contents 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.

Fern Murphy MAAT

Abel Accounting Services Ltd

10A Long Beech, Ashford, Kent, TN23 4XU

12 June 2026

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Statement of Financial Activities

For The Year Ended 31 March 2026

2026 2025
Unrestricted
funds		 Restricted
funds		 Total funds Total funds
Notes £ £ £ £
INCOME AND ENDOWMENTS
FROM:
Donations and legacies 4 201 - 201 300
Charitable activities 5 50,800 86,899 137,699 94,590
Investments 6 323 - 323 236
51,324 86,899 138,223 95,126
EXPENDITURE ON:
Charitable activities 7 (54,810) (62,583) (117,393) (91,929)
NET INCOME (3,486 ) 24,316 20,830 3,197
Transfers between funds 17 6,083 (6,083) - -
NET MOVEMENT IN FUNDS 2,597 18,233 20,830 3,197
RECONCILIATION OF FUNDS:
Total funds brought forward 32,299 10,120 42,419 39,222
TOTAL FUNDS CARRIED FORWARD 17 34,896 28,353 63,249 42,419

The notes on pages 16-21 form part of these financial statements.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Comparative Statement of Financial Activities

For The Year Ended 31 March 2026

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
Charitable activities
5
Investments
6
EXPENDITURE ON:
Charitable activities
7
NET INCOME/(EXPENDITURE)
Transfers between funds
17
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
17		 2025
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
300
-
300
52,340
42,250
94,590
236
-
236
52,876
42,250
95,126
(61,010)
(30,919)
(91,929)
(8,134)
11,331
3,197
4,421
(4,421)
-
(3,713)
6,910
3,197
36,012
3,210
39,222
32,299
10,120
42,419

The notes on pages 16-21 form part of these financial statements.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Statement of Financial Position

As At 31 March 2026

Notes
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
Creditors: Amounts Falling Due
Within One Year
14
NET CURRENT ASSETS
(LIABILITIES)
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
17		 Unrestricted
funds
Restricted
funds
£
£
1,124
7,000
34,972
42,403		 2026
2025
Total funds
Total funds
£
£

8,124
38,501

77,375
38,004
36,096
49,403
(1,200 )
(21,050 )
85,499
76,505
(22,250 )
(34,086 )
34,896
28,353
63,249
42,419
34,896
28,353
63,249
42,419
34,896
28,353
63,249
42,419
28,353
10,120
34,896
32,299
63,249
42,419

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

The Kent Foundation CIO is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1208109. The principal address is:

c/o Swift Accountancy, 6 Hembrow, Evegate, Ashford, Kent TN25 6SX.

2. Statement of Compliance

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 Charities Act 2011.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charity is a Public Benefit Entity as defined by FRS 102.

On 1 October 2024, the activities, assets and liabilities of The Kent Foundation (charity number 291559) were transferred to a newly established Charitable Incorporated Organisation (CIO). The CIO is considered a continuation of the former charity, as the purposes, beneficiaries, and activities have remained the same and the transfer was made at book value.

In accordance with the Charities SORP (FRS 102), the financial statements have been prepared using the principles of merger accounting to present a true and fair view. As a result:

3.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

3.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3.4. Incoming Resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

3.5. Donated Goods and Services

Kent County Council donates officers' time for directorial and administrative duties for which no monetary amount has been included in these accounts.

3.6. Resources Expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.

3.7. 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.

3.8. Government Grant

Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the statement of financial activities over the useful life of the asset concerned.

All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

4. Income from Donations and Legacies

Donations and gifts
. Income from Charitable Activities
General activities
Grants, included above, are as follows:
Kent County Council
University of Kent
Henry Smith Charity
Dartford Council
GrowInGravesham		 Unrestricted
funds
Restricted
funds
50,800
86,899		 2026
2025
Unrestricted
funds
Total funds
£
£
201
300
2026
2025
Total funds
Total funds

137,699
94,590
Unrestricted
funds
Restricted
funds
50,800
-
-
-
-
-
-
15,200
-
71,699
50,800
86,899		 2026
2025

Total funds
Total funds
50,800
50,800
-
1,000
-
10,000

15,200
21,000

71,699
11,250

137,699
94,050

5. Income from Charitable Activities

Grants, included above, are as follows:

6. Investment Income

Bank interest receivable
7. Analysis of Expenditure
General activities		 Activities
undertaken
directly
Grant
funding of
activities
(see note 8)
£
£
72,950
25,250		 2026
2025
Unrestricted
funds
Total funds
£
£
323
236
2026
Support
costs
(see note 9)
Total
£
£

19,193
117,393

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The Kent Foundation

2025/2026 Annual Report and Impact Review

Activities
undertaken
directly
Grant
funding of
activities
(see note 8)
£
£
General activities
61,476
14,400
8. Grants Payable
General activities
Grants paid to institutions, included above, are as follows:
Yo Street Zone
Other grants (individually immaterial)
9. Support Costs
General administration
10. Independent Examiner's Remuneration
Independent examination of the financial statements		 Activities
undertaken
directly
Grant
funding of
activities
(see note 8)
£
£
61,476
14,400		 2025

Support
costs
(see note 9)
Total
£
£

16,053
91,929
2026
2025
Grants to
Institutions
Grants to
Institutions
£
£
25,250
14,400
2026
2025
£
£
-
10,000
25,250
4,400
25,250
14,400
2026
2025
£
£
19,193
16,053
2026
2025
£
£
560
840

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The Kent Foundation

2025/2026 Annual Report and Impact Review

11. Staff Costs

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2026
2025
£
£
55,000
52,891
-
1,044
1,821
1,296
56,821
55,231

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

12. Average Number of Employees

Average number of employees during the year was: 1 (2025: 1)

13. Debtors

Due within one year
Trade debtors
Prepayments and accrued income		 2026
2025
£
£
5,000
34,250
3,124
4,251
8,124
38,501

14. Creditors: Amounts Falling Due Within One Year

Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred Income
5. Deferred Income
Deferred income movements in the year were as follows:
Balance at the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of the period		 2026
2025
£
£
-
2,750
-
8,110
-
336
1,200
840
21,050
22,050
22,250
34,086
2026
2025
£
£
22,050
-
21,050
22,050
(22,050 )
-
21,050
22,050

15. Deferred Income

Deferred income movements in the year were as follows:

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The Kent Foundation

2025/2026 Annual Report and Impact Review

16. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,821 (2025: £1,296).

At the statement of financial position date contributions of £0 (2025: £335) were due to the fund and are included in creditors.

17. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Dartford
GrowInGravesham
Total restricted funds
Total funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
Dartford
Helping Hands
Henry Smith Charity Grant
GrowInGravesham
Total restricted funds
Total funds		 As at 1 April
2025
Income
Expenditure
Transfers
As at 31
March 2026
£
£
£
£
£
32,299
51,324
(54,810)
6,083
34,896
-
15,200
(9,117)
(6,083)
-
10,120
71,699
(53,466)
-
28,353
10,120
86,899
(62,583)
(6,083)
28,353
42,419
138,223
(117,393)
-
63,249
As at 1 April
2024
Income
Expenditure
Transfers
As at 31
March 2025
£
£
£
£
£
36,012
52,876
(61,010)
4,421
32,299
-
21,000
(17,497)
(3,503)
-
3,210
-
(2,292)
(918)
-
-
10,000
(10,000)
-
-
-
11,250
(1,130)
-
10,120
3,210
42,250
(30,919)
(4,421)
10,120
39,222
95,126
(91,929)
-
42,419

18. Transactions with Trustees

No trustee expenses have been incurred.

19. Related Party Disclosures

The total employee benefits (comprising gross salary, employer’s National Insurance contributions, and pension contributions) paid to the charity’s key management personnel during the year are as follows: £56,821 (2025: £51,631).

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The Kent Foundation

2025/2026 Annual Report and Impact Review

One-Page Highlights for Funders (2025/26)

The Kent Foundation at a Glance

Supporting young people aged 18–40 across Kent to build sustainable businesses through free mentoring, training and networks.

Why Our Work Matters

Young entrepreneurs face barriers to advice, confidence and professional support. The Kent Foundation provides trusted, independent mentoring that enables individuals to build resilience, create livelihoods and contribute to local economic growth.

What We Deliver

Value for Funders

Funding enables us to:

We operate with a lean staffing model, directing resources primarily toward frontline delivery.

Governance and Assurance

Looking Ahead

In 2026/27, we will focus on sustaining capacity, delivering funded commitments and strengthening long-term impact measurement.

Thank you to our funders and partners - your support enables opportunity, confidence and sustainable livelihoods to grow.

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The Kent Foundation

2025/2026 Annual Report and Impact Review

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