2025-12-31-accounts

Charity règlstratlon numbèr 12099TT (England and Wal•$l LAUNCH IT KENT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

LAUNCH IT KENT LEGAL AND ADMINISTRATIVE INFORMATION Trustees Alison Robinson Christopher Pieroni Anthony Hughes (Appointed 11 June 20261 Chority registration Engl8nd and Wales 1209977 Prlnclpal addres¥ Masters House Trinity Road Sheemess Kent ME12 2PF Independent examiner FindlaysAudit Limited 11 oUdho￿ T&rra Dundee DD3 8TS

LAUNCH IT KENT CONTENTS Pag• Trustees, report Independent examinerfs report Statement of financial acb'viti'es 818nce sheet Nol¥s to th¥ fin8n¢ial $18lemenl$ 7-14

LAUNCH IT KENT TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual report and financial statements for the year ended 31 December 2025. The financial ststements have been prepared in accordance vAth the 8ccounb.ng poliryes sel out in note 1 to the financial statements and cornply with the Chari￿5 goveming document, the CharTties Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ifeland" and the Charities SORP "Pttounting and Reporting by Chanties. Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021.. Objectives and activities The Isle of Sheppey has lots ol talented young people, bjt many don't get the support and resources that they need to unleash their entrepreneurial talent. Our role is lo provide the knowledge, training and skills that they need. We offer affordable workspace with entrepreneurial and personal support. helping our young dients to work not onty on developing their own businesses. but also their selFconfidence and an understanding of their role in the community. A5 part of their Iwo-year mentoring programme with us. our dwts commit lo a soryal Impact dause ￿cognIs1￿g the irnport8nce of conlribuling to their wider comrnunrty. We offer a trI￿year mentorin9 and support package to our dients, made up of.. Affordable Workspace Business and Pastoral support Mentoring Skills Training Pe¥r to Peer support Exit Strategies Every c4ient has their own external mentor as well as the iTrhouse support which Denise and the Launch It team offers. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in decmling what acb'vities the charity should undertake. Activities We opened at Master's House in January 2024. Master's House is a fornier Admiralty building which served the Royal Navy in Sheerness on Ihe Isle ol Sheppey and has been renovaled for us by Swale Borough Council. The building16.000 sq. ft) consists of 3 units for commercial use. 8 units for our own use. and a large event5 space. In addition. the sile also Gonlains Ihree $em￿1ndUstrial units in a separate building which will bo con¥&rttrd into workshops for our customÈis latèr this yèar. Denise Knights was appointed as Enterprise manager for Ihe site on 1st August 2023 and has been instrumental in its success to date. However, before we could open the team from Launch11 had to raise sufficient funds for us and establish our organisats'on and structu￿. In addition. Swale Borough Coun￿1 were very supportive n the lease arrangements they offered vs.

LAUNCH IT KENT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and perfomance Significènt activities and achievements againsl t)biectives Denise and the team have had an extremety successful first year. Our buihying is almost ftjll. One of our young entrepreneurs has already had lo move out because her business h85 grovm so quKty. In our firEI year we h8ve worked with 72 local young petsple. We run regular in-house workshops and talks covering a wtde range of topics induding '8ecoming your own Boss',Understanding ADHD, as well as more traditional subjects such as finaTr￿ and marketing. We also have outside providers offering factrlo-lace workshops and talks. In addition to leading on mentoring our dienls. Denise has 81$0 established Launch It Kent within the local communty. ￿ have already partnèred up and ale working with EKCSS, EKC, Sheppey Collegè, DWP, Piisons, local Youth Clubs and Charities. As a result, we have managed to raise over £21 k in funding from I￿al businesses, charities and organisalions lor our clienls and ourselves. So. we end our first ye8r 3 commercial tenants and 8 of our ovm young businesses. We are developing our incorne frorn both our occupants. and n8bonal and local charilies and funders. We are offering 8 wi¢ range of servicos and workshops to our clients and others; over IIXI young pec¥ple conne¢t&d lo via tsutre8¢h. In addition to managing the redevelopment of th• Ihree semi4ndustn.al unrts later this year, we have also had to manage the issues arising from local anti-soaal behaviour which has resutted in £7k of damage and requires regular liaison with the local police and securty operators. We have taken a ￿ative approach to managing this problem. including taking known perpetra¢ors on tours of our centre to explain what we do. and how their actions eat into our budgets. Flnan¢lal re¥l•w On 31 De￿mber 2025. our total reserves amounted to £14.193 of vthich £12.150 are restricted and can onty be used lo fund Ihe project3 tha¢ the monies were received lor. At 31 December 2025, the charity's unrestricted funds of £2.043 did not meet the target level set out In the reseNes policy. The reserves and going concem posrtion for the charity Is being closely monitored by the ttustees regularly during 2028 and a(Jditiono1 resources are being provided to strengthen the fundq8ising process by the trustees and Launch It Trust. The Iruslees wll Continue to review the reserves poly annualty. t8king into 8¢¢0unt the Charity's operating requirements, planned actNities. and suc¢¢ss in Se￿ring extemal ftjnding. Res6Nes policy It is the policy ol the charity that unrestricled ftjnds which have nol been designated for a specific use should be maintained 8t a level equiv8lenl 10 5e¥er81 months. expend￿l￿re. The trustees consider that reserves at this level wll ensure that, in the event of a signrficant reilu¢tiDn in lunding, the ¢hatity c8n conts'nue its ¢urrent 8¢tivrties while alternative sources of funding are secured. Plans for future perfods Our challenge now is to build on this su(thss. Our dients are developing theii businesses,. some are already ready to leave us," we have a growing stream ol enquiries from potential dients". we are collaborating wrth a growing list of local organisations,. we are reaching financial stability {though are in constant need ol funding supporti. Structure, governance and management The charty is a pnvate company limrted by guarantee, liccwporèted in England and Wales on 23 September 2023 under the Companies Act 2QK)6 (company number 151577931. The charrty is govemed by its Articles ol Association adopted on incorporats"on. In the event oflhe company being wound up. rnembers are required to contribute an amounl not exceeding £1.

Christopher Pieroni Christopher Pieroni (Aug 6, 2026 11:34:57 GMT+1)

LAUNCH IT KENT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LAUNCH IT KENT I report to the trustees on my examination of the financAal statements of Launch It Kent Ithe charity) for the year ended 31 December 2025. Responsibilitl8s and basis ol report As the trustees of the charty you are responsible for ihe preparation of the financjal statements in ac£ordance with the requirements of the Charffies Act 2011. I report in respect of my ex8minab.on of the charity's financi81 staleThnts c8rried out under section 145 of the Chaiities Act 2011. In Ca￿Ing out my examination I have followed thè Directions given by the Charity Commission under section 14515llbl ol the Charitses Act 2011. Independent examine￿8 Statement Your attention is drawn tts thè fact that the ¢haity ha$ p￿pa￿ lh& finanoal stslem&nl$ in a¢¢ordan¢& wth the relevant version of the Statement ol Recommended Pract￿ applicable to charities preparing their finanaal statements in accordance wlh the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charilies.. Statement of Recommended Practice issued on 1 April 2005 which is ￿ferred to in the extant ￿gUlationS but has now been withdrawn. l understand that this has been done in order for the financial statements lo provide a true and fair view in accordance with UK Generally Accepted Attounting Pr8di¢tr. I have completed my examination. I confirm that no matters have ¢om to my att&ntlon In Connec￿On wlth thè examination giving me cause to believe thal in any malerial respect.. accounting records were not kept in respect ol the chaty as required by section 130 of the Ch8rrtie$ Act 2011. the financial statements do not accord wrth Ihose records.. or the fin8naal $18ltsmenl$ do not compty wlh the applicable r•quir¢ments ¢on¢&ming the lom and ¢onlenl of rin8nci81 statemènts set out in thè Chariti*s (Accounts and Reportsl Regulations 2008 olhei than any requirement that the financial statements give a true and lair ¥￿w. which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matter8 in connection wth ihe examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial statements lo be reached. 12,32 12 Flndloy$ Audlt Limit¢ 11 Dudhope Terrace Dundèe DD3 6TS 5 August 2026

LAUNCH IT KENT STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOMEAND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted funds 2025 R8Stricted funds 2025 Total 2025 Nots8 Income Irom: Donations and legacies Charilable activities 20.125 30,696 67.089 87.214 30,696 Total Income 50.821 67,089 117,910 Expenditure on.. Charitable activities 48,778 54,939 103,717 Total expendltur• 48.778 54.939 103,717 Net Income and movoment In lund• 2.043 12.150 14.193 Reconclllatlon ol lundl: Fund balances al 1 January 2025 Fund balanc•8 at 31 December 202S 2.043 12,150 14,193 The statement of financial activities includes al gains and losses recognised in Ihe year. All income and expenditure derive from continuing activities.

Christopher Pieroni Christopher Pieroni (Aug 6, 2026 11:34:57 GMT+1)

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Charity inforrnation Launch It Kent is a Charitable Incorporated Organisation ICIOI operating under a Foundation Constrtution and was registered with the Charity Commission for England and Wales on 11 September 2024. The charity commenced trading on 1 January 2025. Its registered office is located at Masters House, Trinity Road. Sheerness. Kent. ME12 2PF. 1.1 Basls of pr•paratlon The financial statements have been prepared in accordance with Ihe charivs governing document. the Charitie5 Act 2011, FRS 102 The Financial Reporbng Stsndard applicable in the UK and Republic of Ireland" and the Charities SORP 'A¢counlin9 and Repo￿￿9 by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accoidance with the Financial Reporting Standard applicable in thg UK and R¢publ¢ of Ireland IFRS 1021" The charity is a Publi¢ Bènefit Entity as defined by FRS 102. The charity has taken advantsge of the provisions in the SORP for charibes not to prepare a stat￿ent of cash flows. Th¥ flnan¢lo1 ststem¥nl$ hav& departed from the Charlti$ IAc¢ounts and R&port$l R&gulatSon$ 2008 onty to the extent required to provide a true and fair View. This departure has involved following the Statement of Recommended Practice lor chants apptying FRS 102 rather than the version ol the Statement ol Recommended Practice which is refeThed to in Ihe RegUlaI￿nS but which has since been withdrawn. The financial statements are prepared in steding. which is the fiJncI￿nal GU￿n￿ of the charity. Monetary amounts in these financial stal&menl8 ar& rounded lo the n&8rest £. Th¥ financial statemtrnts hav¢ be¥n prepared under lh& hi$lori¢al Cost ¢onv&nlion. The prin¢ip818¢¢ounling policie$ 8dopt8d ore Set out b81ow. 1.2 Golng concern At th6 timè o18pprovin9 thè financial sl8tèments, the trustees havè 8 reason8blè expectation that the ¢h8rity has adequ81e resources to continuè in operational existence for the foreseeablè future. Thus thè trusteès continue to adopt the going concem basis of accounbng in preparing the finanual statements. 1.3 Charitabl• fund8 Unrestricted funds are available for use al the discreiion ol the trustees in furtherance ol their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted Ivnds are set out in the notes to the financjal staternents. Endowment fijnds are subject to specific conditions by donors that the capital must be maintained by the charty. 1.4 Incom• Income is recognised when the chanty is le9alty enlrtted to it after any perft)rmance conditions h8vè been rnèt, the amounts can be rneasured reliably, and it is piobable that income wll be ieceived. Cash donations are recognised on receipt. Olher don8tions are recognised once the charity h85 been nob'fied of the donation. unless perfotTnance conditions require deferral of the amount. Income tax iecoverable in relation to donations receNed under GfftAwJ or deeils of covenant is recognised at the time of the donation.

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢coun¢ing policies (Continuedl Legacies are recognised on receipt or othemse rf the charity has been notified of an impending distribution, the amount is known, and receipt is expecled. If the amounl is not known, the legacy is treated as a contingent asset. 1.5 Expendlture Expenditure is re¢ognised on¢e the￿ is 8 18981 or rx)n$tru¢bve obligation to tr8n$ler e¢onomi¢ benefit to a third party. rt is probable that a transfer of Èconomic benefits ￿11 bè required in sèttlemènt, and the amount of the obligation can be measured reliabty. Expenditu￿ is classffied by activty. The costs of each aclivity a￿ made up of the total of dIr￿t costs and shared costs. including support costs invofved in undertaking each activity. Direct costs attributable to a single activity are allocated directy lo that activrty. Shared cost5 which contsibute lo rnore than one activity and support costs which arè not attributablè tts a singlè ath.vty arè appO￿.One￿ betwèèn thosè aCtivrt￿S on a basis consistent with the use ol resources. Cèntral staff costs arè allocatèd on th¥ ba$l$ of tim& spent, and depreciation charges are allocated on the portion of the assel's use. 1.6 Co$h ond ¢o$h ¢qulval•nts Cash and cash equivalents include cash in hand. deposits held al call with banks. other short-terrn liquid investrnents wrth original malurities of three monlhs or less. and bank overdrafts. Bank overdrafts are shown wrthin t)orrowings in curTent liabilrties. 1.7 Flnanclal In8trum•nts The charity has elected to apply the provisions of Section 11 'Basic Financial In6truments' and Section 12 'Olher Financial Instruments Issues. ol FRS 102 to all of ils finanrA81 instruments. Flnancial instruments are recognisèd in the ¢h8nty's balance $h¢et when Ihe ¢hathy b&¢ome$ patty to th& contractual provisions of the instrument. Financial assets and liabililies a￿ offset. wrfh Ihe net amounts p￿senIed in the financial slalemenls, when there is a legally enforceable right to set off Ihe recognised amounts and there is an intention to settle on a net b881$ or lo re81i8& Ihts 8$8tst and sellie thtr liability simuiianeousty. 8•$i¢ finan¢i*l •$sets Basic finanaal assets. which indude deblors and cash and bank balances. are initially measured at tr8ns8clion price induding Iransaction c05t5 and are subsequentty carried a¢ amorty'sed cost Using the effective interest method unless the arran9emenl con51ilules 8 ffinancing Ir8nsaction. where the Ir8nS8clion is measured at the present value of the firture receipts discounted at a market rate of interest. Finanaal assets classified as receivable wrthin one year are not amortised. Basic financial liabiliti 8asic financJal liabilities, irnduding c￿d￿Or$ and bank loans a￿ inthlty ￿COgnised at transaction price unless the arrangement constitutes a finanong transaction, vA)ere the debt Instrument is measured at the present value ol the future payments discounted at a market rate of interest. Finanual liabilrt￿s classified as payable wrthin one year are not amortised. Debt inslrument5 are svb5equentty carried at amortised c¥)sl. using the effective interest rate method. Trade creditois are obligations to pay for goods or setvices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classffied as current liabililies if payment is due wrthin one year or less. If not, they are presented as n0n£ur￿nt liabilib"es. Trade creditors are recognise(J initi'ally at transaction price and subsequentty measured at arnortised cost using the effeciNe interest method.

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢coun¢ing policies (Continuedl D•recognitlon olflnanclal Ilabillti•s Financial liabilities are derecA)gni5ed vthen the charity's contractual obligations expire or are di5th8rged or ancelled. 1.8 Employee beneflts The cost of any unused holiday entNlement is recognised in the peiiod in vthich the employee'5 servus are received. Termination beneffts are recognised immedialety as an expense when the charity is demonstrably commrtted to temiinate the employment of an empboyee or to provide temiinalTh beneffts. 1.9 Retlremen¢ beneflts Payments to defined contributK)n retiremenl benefft schemes are charged as an expense as they fall due. crttlcal accoUn￿ng estlmates and ludg•m•nt8 In the application ol the charty's accounling policies. Ihe truslees are required to make judgements. estimates and assumptions 8boul the carying amount of assets and liabilitie5 that are not readity apparent trom other source$. The estimates and associatèd a$$umptions are based on historical experience and other la¢tors that are ￿nsIdered lo b& rèlèvgnl. A¢lual f¢$uMs may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised Whe￿ the revision affects cnly that period. or in the period of the revision and ftjlure perK)ds where the revision affects both current and future periods. In¢om* from donaiion¥ and 1•ga¢l•s Unrnstrlet•d lund¥ 202S R•strleted fund¥ 2025 Total Unr•strfct•d fund8 R88trlct•d fund8 202S Donations and grfts Grants 12S 20,000 125 87.089 67.089 20,125 67.089 87.214 Grants Launch It London IDulverton} Launch 11 London (Coyler Fergusonl Sheemess Town Counril Swale Borough Counal Launch It London (Peter Harrison Found8bonl 33.934 33.934 20,0 20,000 500 12,655 500 12.655 20.000 20,000 20,OLX) 67.089 87,089

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from charitsble activitres Charttable actlvltles 2025 Rental income Other incom& 26,759 3,937 30,696 Analysls by fund Unrestn'cted funds 30,696 Exp•ndltur• on charltsbl• actlvltl•• Charftsble actlvltles 2025 Dlrect costs Staff costs Postage. advertising and stationery Cl¥aning Heat and light Mlleage and travel Repairs and mainlenan¢e Rent and rates Telephone Sundries Computer and IT Insurance 33,934 5,062 3,076 16.344 1,474 14.454 7,388 3.180 2,085 1.383 89,021 Sharè of Support and gov•mante eost8180• notè 6) Support Governance 10.821 3,875 103,717 Analysls by fund Unrestncted funds Restricted funds 48,778 54.939 103,717 10-

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs allocated to activities Charitsble activities 2025 Bank charges Franthise fees Legal and professional Governance 6.348 4,309 3,875 14,696 2025 Governanco costs comprlm: Accountancy 3,875 3,875 Net rnovement In fund• 2025 The nel mtsvemenl in lund8 is $18led afttrr chargingllcreditingl- Fees payable for th6 ind8￿ndent examination of lh& char6Vs financlal statements Tru¥t¢e¥ None of the trustees lor any persons connected wrfh th&m} received any remuneration or benefits from the charity during Ihe year. Employees The average monthty number ol employees during the year was: 2025 Number Employment ¢o¥t¥ 2025 Wages and salaries Other pension costs 33.138 796 33.934 11

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Employees (Continuedl There were no employees whose annual remunerat•Jn was more than £80.000. Remuneratlon of key management personnel The iemuneratson of key management personnel was as follow$= 2025 Aggregate compensation 33,934 10 Taxatlon The chanty is exempt Irom taxation on its activrties because all its inrL*me is applied for charitable purposes. 11 Debtor• 202S Amounts f•lllng du• wbthln on• y•or= Trade debtors Prepayments and accrued income 1,631 536 2,167 12 Credltors.. arnounts falllng due wlthln one year 2025 Other tsxation and sooal security Trade credrtors Other credrtors Accruals and deferred income 471 2.297 12,863 8.636 24,267 13 Credltors.. amounts falllng due after more than one year 2025 Other credrtors 1,028 14 Retirement benefit ¥rhernes 2025 D•fin8d eontribution sehtme# Charge to profft or loss in respect of defined contribution schemes 796 12-

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 Retirement bgngfit ¥chernes (Continuedl The charity operates a defined contsibulion pension scheme for all qualifying employees. The assets of the scheme are held separatety from those of Ihe charity in an independenty administered fund. 15 Restricted funds The reslricled fund5 91 the tharity cornprise the unexpended balances of donations and gr8n15 hekl on trust subject to speafic conditions by donors as to how they may be used. At 1 January 2025 Incomlng re8ouree8 Regource8 expended At31 December 2025 Peter Harrison Foundation Sheemess Town Coun¢il Swale Borough Council Dulverton ILaunch It Londonl 20,000 500 12.655 33,934 117,7551 15001 12.7SOI 133,9341 2,245 9,gOS 67,089 154,9391 12,1SO Purpo•• of Funds: Pet•r Harrl8on Foundatlon To be used towards the"Masters House In￿ative. proiecl. She?rne¥s Councll To be us¥d towards food, *nl&rtainmenl & filming fof prr)motion. Swalo Couneil To be used towards workshop space and community a￿a improvements. Launch It London Oulverton Set funding Irom Launch It London lo ¢over Enterwise manager Salary c￿15. 16 Unr•$trSct¢d fund$ The unrestricted fijnds of the chanty comprise the unexpended balances of donations and grants whlch are not subject to specific conditions by donors and grantors as to how they may be used. These include designaled funds which have been set aside out ol unrestricted fvnds by Ihe trustees for specific purposes. Al 1 January 2025 Incoming re¥our¢e¥ Re8ourceB expended At31 D￿￿rnber 2025 Gener81 fvnds 50.821 148.7781 2,043 13-

LAUNCH IT KENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Analysis of net assets between funds Unrestrlcted fund$ 2025 Restrlcted fund$ 2025 Total 2025 At 31 December 2025: Current assetsllliabilitiesl Long term li8bilities 3.071 {1.0281 12.150 15,221 11.0281 2.043 12.150 14,193 18 Op•ratlng l•au eommltmènts L•8see At the r¥porting end dal¥ the ¢haity had outstanding ¢ommrtments for hJluro minimum l$as¢ payments und&r non-cancellgblg op¢ralin9 lea￿$, whi¢h lall due a$ follows.. 2025 Withln on6 year Between and five years In over five years 5,000 20.000 12,917 37,917 19 R•lat8d party tran8aetlon• Transactlons wlth related partles Dunng the year the chanty entere¢J into the folb)￿.n9 transadions ￿1h related parties.. Launch It Trust (London) is considered a related paity due to its invofvement vAthin the Launch It nefvlork. It provides set-up support and ongoing central services to Launch 11 Trust Kent and receives rnanagement fees in return. Launch It Trust As at 31 st December 2025 Kant owad London £12.458 IYE24". £nill across salès ￿d9•r and intèr-company balances. 14-

L0093 Launch IT kent accounts YE 311225 for

signing

Final Audit Report 2026-08-06 Created: 2026-08-05 By: findlays ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAA7SdLiejtPm56hRgx1AWV28hnYff-CBIp

Final Audit Report

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