2025-12-31-accounts

SOARING ABOVE CLOUDS

Annual report and accounts For the period ended 31 December 2025

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ad your wlngs, how far ca - Napoleon Bonaparte

CHAIR’S STATEMENT

Poten�al, and so far it has been both an exci�ng and humbling journey. When we established the charity, our aim was simple but ambi�ous: to support children and young adults facing learning and developmental challenges and to help them unlock their poten�al through targeted, compassionate interven�on.

safeguarding structures, and delivery models, while at the same �me beginning to provide meaningful, life-changing support to the children and families we serve. The progress we have seen, even at this early stage, has reinforced our belief in the importance of our work and the difference it can make.

commitment during our inaugural year. We look forward to building on this work and expanding our reach in the years ahead.

Meir Kohn

Chair of Trustees

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TIMELINE

October ’23: Trustee appointments November ’23: Our first course in learning remediation November ’25: Our latest reading course

June ‘23: An idea is born

August ‘23: Our first meeting April ’25: Officially registered as a charity

May 25:

Bringing our services to Manchester

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OUR MISSION Supporting children facing academical learning challenges with resourcesi trainingi and grants to help them thrive. School

OUR IMPACT

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STATS
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Schools
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we focused on establishing and delivering specialist reading therapies for children and young adults experiencing learning difficul�es.

A core element of this work involved delivering reading support using a diagnos�c and remedial approach designed to iden�fy the underlying causes of reading difficul�es and provide personalised interven�on. Through this approach, we delivered:

• Direct reading therapy sessions for children and young adults.

• Training and support sessions for prac��oners and educators using the above method.

We delivered our services in London and Manchester, working with beneficiaries through a combina�on of one-to-one and small group sessions tailored to individual needs. Feedback from children, families, and educators highlighted improved engagement with learning, increased confidence, and posi�ve progress in reading ability.

We also integrated the Ofek method of learning remedia�on into our programs, providing tailored support that addresses each child’s unique strengths and challenges. To ensure its effec�veness, we provided extensive training to our volunteers and staff in this approach, equipping them to guide students with confidence. Through this ini�a�ve, we aim to help children and young adults overcome learning obstacles, build self-assurance, and thrive both academically and personally.

establishing robust safeguarding, governance, and opera�onal procedures, ensuring that high standards were in place from the outset.

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LOOKING FORWARD

the support we offer to children and young adults experiencing learning and communica�on difficul�es. Our key priori�es include:

Expanding our services to include speech and language therapy, suppor�ng communica�on skills, confidence, and overall wellbeing.

Developing a Big Brother mentoring programme, The programme will involve a combina�on of volunteer and paid mentors and will focus on posi�ve role modelling, emo�onal support, and confidence building.

These ini�a�ves are already in development and they represent an important next step in the charity’s growth.

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Trustees’ Report

governing document, the Chari�es Act 2011 and "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effec�ve 1 January 2019).

Objec�ves and Ac�vi�es

through the provision of:

• A. Facili�es, resources and therapies as an addi�on to their daily school experience

• B. Grants to enable them to access addi�onal resources beyond what the charity can provide.

C. Training, both formal and informal, to learning support assistants of such children to increase their skills and knowledge, and the quality of their support to such children the relief of those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantage, by the provision of resources and monetary aid.

1. The Trustees are sa�sfied that they meet their obliga�ons.

Achievements and performance

The charity is dependent on income from voluntary dona�ons and grants. Total incoming resources during the period were £50,615. Charitable expenditure amounted to £38,665.

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Financial Review

Reserves policy

ensuring that the charity can con�nue its essen�al opera�ons in the event of unexpected funding shor�alls or unforeseen expenses. This level of reserves has been maintained throughout the period. The Reserves Policy is reviewed annually to ensure it remains appropriate for the charity's needs and circumstances.

Structure, governance and management

The charity is a Charitable Incorporated Organisa�on and is controlled by it's governing document. It was registered as a charity on 29th April 2025.

Meir Kohn- Chair

Shlomo Cohen Dave Deutsch

trustees. Should the situa�on change in the future, the Trustees will apply suitable recruitment and training procedures. None of the trustees has any beneficial interest in the charity.

The trustee report was approved by the trustees on 5th January 2026 and is signed on its behalf by:

Meir Kohn - Chair

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Dated: 14th January 2026 Independent Examiner’s Report

Responsibili�es and basis of report

Chari�es Act 2011 (the 2011 Act).

examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the 2011 Act.

to believe that in any material respect:

• 1) accoun�ng records were not kept in respect of the charity as required by sec�on 130 of the 2011 Act; or

Chari�es (Accounts and Reports) Regula�ons 2008 other than any requirement that the accounts give a true and fair view which is not a ma�er considered as part of an independent examina�on.

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

C Weberman

Weberman Ltd

44 Fairholt Road

London N16 5HW

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[Financial Review ]

Statement of financial activities for the period ended 31 December 2025

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Statement of financial position as at 31 December 2025

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Notes to the financial statements for the period ended 31 December 2025

1 Accoun�ng policies

Charity informa�on

The charity is a Charitable Incorporated Organisa�on.

1.1 Accoun�ng conven�on

2011, FRS 102 “The Financial Repor�ng Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Chari�es SORP "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effec�ve 1 January 2019). The charity is a Public Benefit En�ty as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for chari�es not to prepare a Statement of Cash Flows.

true and fair view. This departure has involved following the Statement of

Recommended Prac�ce for chari�es applying FRS 102 rather than the version of the Statement of Recommended Prac�ce which is referred to in the Regula�ons but which has since been withdrawn.

statements are rounded to the nearest £.

and to include investment proper�es and certain financial instruments at fair value. The principal accoun�ng policies adopted are set out below.

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1.2 Going concern

con�nue in opera�onal existence for the foreseeable future. Thus the trustees con�nue to adopt the going concern basis of accoun�ng in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discre�on of the trustees in furtherance of their charitable objec�ves. Restricted funds are subject to specific condi�ons by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific condi�ons by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally en�tled to it a�er any performance condi�ons have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash dona�ons are recognised on receipt. Other dona�ons are recognised once the charity has been no�fied of the dona�on, unless performance condi�ons require deferral of the amount. Income tax recoverable in rela�on to dona�ons received under Gi� Aid or deeds of covenant is recognised at the �me of the dona�on. Legacies are recognised on receipt or otherwise if the charity has been no�fied of an impending distribu�on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a con�ngent asset.

1.5 Expenditure

transfer of economic benefits will be required in se�lement, and the amount of the obliga�on can be measured reliably. Expenditure is classified by ac�vity. The costs of each ac�vity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each ac�vity. Direct costs a�ributable to a single ac�vity are allocated directly to that ac�vity. Shared costs which contribute to more than one ac�vity and support costs which are not a�ributable to a single ac�vity are appor�oned between those ac�vi�es on a basis consistent with the use of resources. Central staff costs are allocated on the basis of �me spent, and deprecia�on charges are allocated on the por�on of the asset’s use.

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1.6

losses. Deprecia�on is recognised so as to write off the cost or valua�on of assets less their residual values over their useful lives on the following bases:

Plant and equipment - 40% RBM

asset, and is recognised in the statement of financial ac�vi�es.

Investment property

Investment property, which is property held to earn rentals and/or for capital apprecia�on, is ini�ally recognised at cost, which includes the purchase cost and any directly a�ributable expenditure. Subsequently it is measured at fair value at the repor�ng end date. The surplus or deficit on revalua�on is recognised in profit or loss.

At each repor�ng end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indica�on that those assets have suffered an impairment loss. If any such indica�on exists, the recoverable amount of the asset is es�mated in order to determine the extent of the impairment loss (if any).

Cash and equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturi�es of three months or less, and bank overdra�s. Bank overdra�s are shown within borrowings in current liabili�es.

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and are subsequently carried at amor�sed cost using the effec�ve interest method unless the arrangement cons�tutes a financing transac�on, where the transac�on is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amor�sed.

financing transac�on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili�es classified as payable within one year are not amor�sed. Debt instruments are subsequently carried at amor�sed cost, using the effec�ve interest rate method. Trade creditors are obliga�ons to pay for goods or services that have been acquired in the ordinary course of opera�ons from suppliers. Amounts payable are classified as current liabili�es if payment is due within one year or less. If not, they are presented as non-current liabili�es. Trade creditors are recognised ini�ally at transac�on price and subsequently measured at amor�sed cost using the effec�ve interest method.

Financial liabili�es are derecognised when the charity’s contractual obliga�ons expire, are discharged or are cancelled.

recognised immediately as an expense when the charity is demonstrably commi�ed to terminate the employment of an employee or to provide termina�on benefits.

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2 Cri�cal accoun�ng es�mates and judgements

In the applica�on of the charity’s accoun�ng policies, the trustees are required to make judgements, es�mates and assump�ons about the carrying amount of assets and liabili�es that are not readily apparent from other sources. The es�mates and associated assump�ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these es�mates. The es�mates and underlying assump�ons are reviewed on an ongoing basis. Revisions to accoun�ng es�mates are recognised in the period in which the es�mate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Judgements made by the directors in the applica�on of these accoun�ng policies that have significant effect on the financial statements and es�mates with a significant risk of material adjustment in the next year are as follows.

Property valua�on

The valua�on of the charity's investment property is subject to a degree of uncertainty, as the value depends on various factors including the nature of the property, its loca�on and expected future net rental values, market yields and comparable market transac�ons, and is made on the basis of assump�ons which may not prove to be accurate.

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3 Charitable ac�vi�es Educa�onal support and mentoring Educa�onal resources Mentor travel Share of Support & Governance Costs Support & Governance Costs Accoun�ng fees Bank charges Adver�sing Ofce costs	8 months to 8 months to 31/12/2025 31/12/2025 Unrestricted Restricted £ £ 15072 20969 528 710 1387 750 142 344 150 0 20969 17696 1387	8 months to 31/12/2025 Total £ 36041 528 710 1387 38665 750 142 344 150 1387

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4 Trustees-

5 Employees

The average number of employees was nil.

Accordingly, there were no employees whose annual remunera�on was more than £60,000.

6 Taxa�on

The charity is exempt from tax on income and gains falling within sec�on 505 of the Taxes Act 1988 or sec�on 252 of the Taxa�on of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

7 Related party transac�ons

There were no disclosable related party transac�ons during the period.

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Charity number: 1213118

Legal form: Charitable Incorporated Organisa�on (CIO)

Address: 34 Braydon Road London N16 6QB

Independent Examiner: C Weberman Trustees: Weberman Ltd Meir Kohn (Chair) 44 Fairholt Road Shlomo Cohen London Dave Deutsch N16 5HW

In partnership with:

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