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2023-03-31-accounts

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Annual Report - Draft
Year Ended 31 March 2023
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Email hello@kentfoundation.org

The Kent Foundation Contents Page For the year ended 31 March 2023

Report of the Trustees 3to 15
Independent Examiner's Report to the Trustees 16
Statement of Financial Activities 17
Statement of Financial Position 18
Notes to the Financial Statements 19 to 24
Detailed Statement of Financial Activities 25

The Kent Foundation

Summary

The Kent Foundation has become an essential part of the Kent business community, supporting innovative young people to grow new enterprises, create employment opportunities, and contribute to the economic well-being of the County. Start-ups are essential to growing a successful economy and 2023 marks our 38th anniversary - everything we have achieved has inspired, created, and successfully grown hundreds of new enterprises in Kent.

Objectives of the Trust

The Trust Fund is established for the purpose of:

1) the advancement of education of young people within Kent by the provision of encouragement and promotion of education instruction or training on professions, vocations, industries and/or crafts and trade and/or the skills needed in employment.

2) the relief of poverty of young people within Kent through the provision of assistance (including financial assistance) and encouragement whilst their education is being advanced whilst they are in the process of establishing new businesses or preparing for entering upon or engaged in any profession, trade craft or service.

www.kentfoundation.org

LEGAL AND ADMINISTRATIVE INFORMATION

31 March 2023

PATRON The Viscountess de L’Isle Mr Allan Mowatt OBE TRUSTEES Mr Stephen Wise - Chair Mrs Linda Garcia - Vice Chair Mr Mike Pay Mr Julian Kirkness Mrs Elizabeth Jenkins Chairman of Kent County Council Mrs Lesley Game REGISTERED OFFICE Sessions House County Hall Maidstone Kent ME14 1XQ INDEPENDENT EXAMINERS AK & Co (Accountancy Services) 19 Victoria Terrace Hove East Sussex BN3 2WB Metro Bank BANKERS 10 Week Street Maidstone Kent

www.kentfoundation.org

THE KENT FOUNDATION

REPORT OF THE TRUSTEES for the YEAR to 31 MARCH 2023

The Kent Foundation was formed in February 1985 and is an unincorporated charitable trust, registered with the Charity Commission. It is governed by the charitable trust deed ‘Declaration of Trust - The Kent Foundation’.

Trustees

The Trustees as at 31[st] March 2023 are listed on page 3

Julian Kirkness step down as a trustee, his last day being the 31st March 2023 Pip Lawrence stepped down as trustee, her last day being the 26th July 2022

With the exception of The Chairman of Kent County Council, new Trustees may be appointed by a majority of Trustees. The Chairman of Kent County Council may, if he/she wishes, be appointed a Trustee and hold office whilst Chairman of Kent County Council.

Investment Powers

Trustees have the discretion to invest monies in stocks, funds, shares, securities or other investments, or in property, including freehold and leasehold properties.

To deliver our objectives, and to keep in line with contemporary thinking and trends, the Kent Foundation has adopted a range of services to best meet the needs of Kent’s young business people and potential young entrepreneurs.

www.kentfoundation.org

WE SUPPORT 18 – 30’S STARTING BUSINESSES IN KENT

Business Creation: A good solid researched idea or concept that they have started to turn in to a business.

Business Startup: A trading business or sole trader that’s tested the market, has built a customer base, identified their market and product/service offering and starts to measure, review, and adapt their plan so they can grow.

Business Growth: A business or sole trader ready to take it to the next level with a strong proof of concept, customer base and product/service offering. A business here may be looking at diversifying into other products/services, employing additional staff, looking at bigger or additional premises or maybe even launching/investing into a new venture.

www.kentfoundation.org

Introduction:

The Kent Foundation has continued to deliver its essential services through the challenging landscape of the post Coronavirus pandemic, Brexit, and the cost-of-living crisis to provide unwavering support to businesses and entrepreneurs in Kent. This report highlights the Foundation's efforts, achievements, financial position, and prospects.

Meet some of Kents young business owners…

Devoted Homecare – Sophie

Devoted Homecare LTD is a domiciliary homecare provider based in South Kent. It was started by Sophie Shepherd in 2021 after working in various care settings both in the UK and in Australia. Sophie knew that the care sector needed change & with that thought she created Devoted Homecare. Sophie started off with just herself and 1 carer and has grown the company to now employ a fantastic team of 30.

H&B Ironmongery – Sam

H&B Architectural Ironmongery is a consultancy providing customers with the inspiration and support to ensure that their project is a perfect combination of function and style. Taking on a larger premises in Ashford during 2021 has enabled them to grow the business, create a shop front, and employ permanent staff.

Dunk Cookies – Annabel

Kent Foundation has supported Annabelle from June ‘19 when Dunk Cookies was an early stage ‘side hustle’ with a very small turnover. With the support of her mentor Annabelle established a manufacturing cell to service her rapidly growing customer base and has continued to expand the business including the opening of a shop and now supplies retailers throughout the UK.

www.kentfoundation.org

Supporting Businesses:

The Foundation's dedicated team, consisting of one full-time and two part-time staff members, actively supported 122 businesses during the reporting period through our mentoring service. They harnessed the power of our extensive network, comprising of over 87 trained Volunteer Business Mentors from the local business community. These mentors freely contributed their time, knowledge, and experience to nurture young aspiring business owners and entrepreneurs. By exploring and developing their own business ideas, these individuals ware empowered and supported to create sustainable enterprises that would significantly contribute to the economic growth of Kent.

Success:

Despite the unprecedented challenges within the economic climate, the businesses created by young people in Kent supported by our services generated an impressive annual sales figure of more than £3million. This remarkable achievement underscores the tenacity and resilience of these entrepreneurs, as well as the vital role played by the Kent Foundation in providing them with essential support and guidance. While we prioritise recruitment and support to early-stage businesses who need help in developing a business mindset and navigating the first few years of trading, we also support a significant minority of more established businesses who require support in scaling up, developing, and diversifying their service offers, nurturing and leading teams and meeting policy and regulation requirements.

Using our 2022/23 survey of members, we estimate that around two-thirds of our business (65%) are in start-up, pre-profit, and early growth stages, and just over a third are more established (35%). Most businesses (67%) are led by single directors/owners. Most operate in the creative and professional industries, retail and wholesale, health and care, and tech. Almost two-thirds

www.kentfoundation.org

of business owners identify as female and a third as male. A third of business owners identify as having an intermediate or lower socio-economic background based on parental occupation.

Young business owners come to the Foundation with a concept or idea but often need more knowledge and, for some, the confidence to take the next step. They approach The Foundations offers of packaged support, and a business mentor to help them understand the business better and how to run it successfully and grow it. Not knowing how to access funding and investment is another significant barrier. Mentors reflect that young business owners have great ideas, passion, and enthusiasm. However, they often need more fundamental business knowledge and a clear plan to turn their ideas into practice and develop and grow a viable business.

“I had a business idea but didn't know where to start, how to market it and how to meet the right people to make it a business. […] I wanted a mentor to help me understand my business better and how to run it successfully and how to grow.” Member respondent to Kent Foundation’s member survey 2022/23.

“Young people often have great ideas for a business but don't have the experience to put the ideas into practice. The Foundation gives them the opportunity to do this.” Mentor respondent to Kent Foundation’s mentor survey 2022/23.

Our Impact

We are proud of the feedback we receive from our members, who tell us that they value the guidance and support from their mentors and being part of a supportive community and network. In our members survey, 91% of members rated their mentoring as good (31%) or excellent (60%), and 83% rated the overall support from KF as good (29%) or excellent (54%). Members gave the Foundation a net promoter score of 89 NPS, well above the average NPS score in professional services (40-50).

www.kentfoundation.org

“The Kent Foundation have been an incredible support to us thank you very much. We truly appreciate the opportunity to have a great mentor to guide and encourage us and to feel so supported by The Kent Foundation and the Kent Foundation community as a whole. Meeting face to face for a Christmas drink in Maidstone was lovely!”

“To have someone to chat too, to bounce ideas off has been great. A is fantastic and always calm, thinks about his answers and genuinely cares! […] Our great mentor R, keeps us focussed, advises us and supports us.”

“Always there when I needed them.”

Business support findings

Our research tells us we are making a significant and valued contribution to the local business community, helping empower young business owners, unlock their potential, and equip them with business mindsets, resources, and knowledge to develop and grow their businesses and make informed decisions. The Foundation has the infrastructure, expertise, and networks to respond to the business community’s short and longer-term support needs while meeting possible mentor gaps in retail and wholesale, the creative industries, health and care, and digital and social media, and diversifying its mentor network.

The cycle of supporting a young entrepreneur to launch a business, build stability and reach a level to create sustainable employment is circa 2-3 years. Aspiring business owners have an idea but need support understanding how to create and launch their business. In the start-up phase, businesses face challenges in creating initial sales and financial and operational challenges. Our more established and stable businesses need support focusing on income stability, greater control of the business and achieving initial growth. Entrepreneurs who have been trading for 3-5 years need support to reach the next stage of growth.

www.kentfoundation.org

Members’ top business concerns and barriers include access to funding and finance and issues and challenges relating to personal development, such as overcoming fear of failure, confidence and an effective business mindset. Reported barriers and concerns in our members survey included:

Along with personal support and guidance, our business owners are looking for support in the fundamentals for starting up and growing value creation, marketing, sales, value delivery, and finance. Our mentors tell us that a lack of awareness and grounding in these areas can be a significant barrier to success, as well as access to finance and capital when starting up.

Events:

Throughout the reporting period, the Kent Foundation hosted 16 events, comprising workshops, masterclasses, networking, and the highly anticipated annual awards presentation. These events served as invaluable platforms for entrepreneurs to connect, learn, and gain exposure. The Foundation organizing a mix of in-person and online events, ensuring a wide reach and participation from over 200 attendees.

KentBizFest 6[th] July 2022

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www.kentfoundation.org
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Regular Networking Events

The Kent Foundation Awards Evening 26[th] January 2023 Celebrating the achievements of 2022

www.kentfoundation.org

Marketing and Promotion:

The Foundation effectively utilized various channels to promote its mission and services. Its website served as the primary source of information and contact point for individuals seeking support or interested in supporting the foundation. Additionally, the Foundation leveraged social media platforms such as Facebook, Twitter, LinkedIn, and Instagram to increase awareness presence, disseminate information, and engage with a broader audience. Example below is from our Facebook activity report December 2022.

Financial Position and Future Outlook:

The Kent Foundation began the year with reserves amounting to £ 55,903 . However, due to various factors, the reserves decreased by £ 16,460 , resulting in a closing balance of £ 39,443 , with £ 5,006 of reserves being restricted. The Trustees acknowledged the need for increased income from commercial sources, sponsorships, and events like KentBizFest. Consequently, a working party and external support has embarked on

www.kentfoundation.org

building a robust strategy to focus on growing and diversifying income generation while maintaining the Foundation's commitment to delivering sustainable and effective services. We are currently 1 year into a comprehensive two-year plan which outlines our objectives, priorities, and structural enhancements to create a more sustainable charity with expanded service offerings.

Risk Management and Trustees' Responsibilities:

The Trustees recognized the major risk posed by the continued lack of income from commercial sources, donations, and sponsorships. In response, strategic actions were taken to sustain the Foundation's services to young entrepreneurs. The Trustees diligently fulfilled their responsibilities, including preparing accurate financial statements, maintaining proper accounting records, and safeguarding the Charity's assets to prevent fraud and ensure compliance with laws and regulations.

Conclusion:

Despite the ever-changing economic landscape, and the many challenges the charity sector faces, the Kent Foundation remained resolute in its commitment to supporting young entrepreneurs and businesses in Kent. Through the dedicated efforts of our board of trustees, staff and volunteers, the Foundation continues to provide crucial guidance to foster sustainable enterprises that contribute positively towards the local economy. By our commitment of our volunteers, effective marketing channels, a range of networks of support, and continuing to evolve and formulate robust plans, the Foundation is well-positioned to expand its support and services to meet the evolving needs of young people and continues to be instrumental in inspiring, informing and education the next generation of entrepreneurs and business owners in Kent.

www.kentfoundation.org

Signed

Board of Trustees

Chair………………………………………………….

Date…………………………………………………...

www.kentfoundation.org

The Kent Foundation

Independent Examiners Report to the Trustees

For the year ended 31 March 2023

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content 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.

Matthew Bugby

AK & Co (Accountancy Services) 19 Victoria Terrace Hove East Sussex BN3 2WB

23 August 2023

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The Kent Foundation Statement of Financial Activities

For the year ended 31 March 2023

Notes
Income and endowments from:
Donations and legacies
2
Investments
3
Total
Expenditure on:
Charitable activities
4/5
Total
Net expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
62,205
138
62,343
(73,797)
(73,797)
(11,454)
45,963
34,509
Restricted
funds
£
12,216
-
12,216
(17,222)
(17,222)
(5,006)
9,940
4,934
2023
£
74,421
138
74,559
(91,019)
(91,019)
(16,460)
55,903
39,443
2022
£
75,345
42
75,387
(81,833)
(81,833)
(6,446)
62,349
55,903

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The Kent Foundation Statement of Financial Position

As at 31 March 2023

Notes
Current assets
10
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
12
Unrestricted income funds
12
Total funds
£
2023
3,795
49,215
53,010
(13,567)
39,443
39,443
39,443
4,934
34,509
39,443
£
2022
775
56,024
56,799
(896)
55,903
55,903
55,903
9,940
45,963
55,903

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Stephen Wise Trustee

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The Kent Foundation Notes to the Financial Statements

For the year ended 31 March 2023

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

The Kent Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The accounts have been prepared on a going conern basis as the Trustees are of the view that the level of reserves will support the charity going forward.

Statement of cash flows

The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their chairtable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of restricted funds are set out in the notes to the financial statements.

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:

Donated goods, services and facilities

Kent County Council donates the following services for which no monetary amount has been included in these accounts: - officers' time for directorial and administrative duties

Resources expended

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

Taxation

The charity is exempt from tax on its charitable activities.

Pensions

The charity operates a defined contribution pension scheme and the pension charge represetned the amounts payable by the charity to the fund in respect of the year.

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The Kent Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2023

2. Income from donations and legacies

Donations received
Grants received
Subscriptions received
2022
2023
Restricted
funds
Unrestricted
funds
£
£
£
£
7,945
946
-
946
63,300
68,015
12,216
55,799
4,100
5,460
-
5,460
75,345
74,421
12,216
62,205

3. Investment income

Unrestricted funds
Bank interest receivable
2023
£
138
138
2022
£
42
42

4. Costs of charitable activities by fund type

osts of charitable activities by fund type
Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Training and development 73,293 17,222 90,515 81,353
Support costs 504 - 504 480
73,797 17,222 91,019 81,833

5. Costs of charitable activities by activity type

2023 2022 £ £ Activities undertaken directly Training and development 91,019 81,833 6. Analysis of support costs 2023 2022 £ £ Governance costs 504 480

6. Analysis of support costs

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The Kent Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2023

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2023 2022
£ £
Accountancy fees 504 480
Staff pension contributions 2,326 2,258

8. Staff costs and emoluments

Total staff costs for the year ended 31 March 2023 were:

Salaries and wages
Social security costs
Pension costs
Staff members
omparative for the Statement of Financial Activities
Income and endowments from:
Donations and legacies
Investments
Total
Expenditure on:
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
59,343
42
59,385
(72,771)
(72,771)
(13,386)
59,349
45,963
2023
£
70,760
1,349
2,326
74,435
2023
3
3
Restricted
funds
£
16,002
-
16,002
(9,062)
(9,062)
6,940
3,000
9,940
2022
£
68,208
1,761
2,258
72,227
2022
3
3
2022
£
75,345
42
75,387
(81,833)
(81,833)
(6,446)
62,349
55,903

9. Comparative for the Statement of Financial Activities

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The Kent Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2023

10. Debtors

Amounts due within one year:
Trade debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Other creditors
Other creditors
Accruals and deferred income
2023
£
-
3,795
3,795
2023
£
430
13,137
13,567
2022
£
775
-
775
2022
£
416
480
896

11. Creditors: amounts falling due within one year

12. Movement in funds

Unrestricted Funds

General
General
Unrestricted Funds - Previous year
General
General
Balance at
01/04/2022
£
45,963
45,963
Balance at
01/04/2021
£
59,349
59,349
Incoming
resources
£
62,343
62,343
Incoming
resources
£
59,385
59,385
Outgoing
resources
£
(73,797)
(73,797)
Outgoing
resources
£
(72,771)
(72,771)
Balance at
31/03/2023
£
34,509
34,509
Balance at
31/03/2022
£
45,963
45,963

Purpose of unrestricted Funds

General

The general fund is for the furtherance of the charity's objectives.

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The Kent Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2023

Restricted Funds

Balance at Incoming Outgoing Balance at
01/04/2022 resources resources 31/03/2023
£ £ £ £
Dartford Project - 10,549 (5,615) 4,934
Frank Brake Trust 1,607 - (1,607) -
Henry Smith Charity 8,333 1,667 (10,000) -
9,940 12,216 (17,222) 4,934
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2021 resources resources 31/03/2022
£ £ £ £
Crowdfund - 1,902 (1,902) -
Frank Brake Trust - 4,100 (2,493) 1,607
Henry Smith Charity - 10,000 (1,667) 8,333
Kent Community 3,000 - (3,000) -
Foundation
3,000 16,002 (9,062) 9,940

Purpose of restricted funds

Frank Brake Trust

Frank Brake Trust Fund was for sponsorship for Kent Biz Fest 2021. The remaining surplus was carried forward and, with agreement of the Trust, allocated against the event in 2023.

Crowdfund

Crowdfund Restricted fund was to fund the purchase of equipment for the production and broadcast of podcasts. This fund closed 31 March 2022.

Henry Smith Charity

Henry Smitth charity grant is to fund staff salary costs related to works supporting young people in business in East Kent.

Kent Community Foundation

Kent Community Foundation (Employability, Skills & Enterprise). The project aimed to support young people aged 18 - 30, whether long term unemployed or affected more recently by redundancy / job loss due to Covid - 19 to develop skills and knowledge to progress towards running their own business as a viable career choice.

Dartford Project

The Dartford Fund is for a specific project that is being funded by Dartford Borough Council. The program is open to anyone aged 18 to 30 who has a business idea, or is already trading and wants to grow their company. It provides workshops, support tailored to their business needs and full access to the Charity's business mentoring service.

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The Kent Foundation Notes to the Financial Statements Continued

For the year ended 31 March 2023

13. Analysis of net assets between funds

Unrestricted funds
General
General
Restricted funds
Dartford Project
Previous year
Unrestricted funds
General
General
Restricted funds
Frank Brake Trust
Henry Smith Charity
Net current
assets /
(liabilities)
Net Assets
£
£
34,509
34,509
4,934
4,934
39,443
39,443
Net current
assets /
(liabilities)
Net Assets
£
£
45,963
45,963
1,607
1,607
8,333
8,333
55,903
55,903

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The Kent Foundation Detailed Statement of Financial Activities For the year ended 31 March 2023

INCOME AND ENDOWMENT
Donations and legacies
Donations
Grants receivable
Services
Investments
Bank interest receivable
Total incoming resources
EXPENDITURE
Charitable activities
Staff costs - wages & salaries
Staff costs - social security costs
Staff costs - pension contributions
Advertising
Bank and processing fees
Sundry expenses
Insurance
Office running costs
Podcast equipment
Telephone and internet
Travel costs
Awards night
Direct costs
Kent BizFest
Computer and IT costs
Professional fees
SUPPORT COSTS
Governance costs
Accountancy fees
Total resources expended
Net Expenditure
£
2023
946
68,015
5,460
74,421
138
138
74,559
(70,759)
(1,349)
(2,326)
(3,912)
(120)
(108)
(259)
(381)
-
(585)
(670)
(976)
(752)
(1,812)
(360)
(6,146)
(90,515)
(504)
(504)
(91,019)
(16,460)
£
2022
7,945
63,300
4,100
75,345
42
42
75,387
(68,208)
(1,761)
(2,258)
(2,766)
(334)
(124)
(604)
(195)
(1,895)
(531)
(184)
-
-
(2,493)
-
-
(81,353)
(480)
(480)
(81,833)
(6,446)

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This page does not form part of the statutory financial statements