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2024-03-31-accounts

Registered number: 2351363 Charity number: 601360

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

RPGCC Chartered Accountants 40 Gracechurch Street London EC3V 0BT

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 21
Independent examiner's report 22
Statement of financial activities 23
Balance sheet 24 - 25
Statement of cash flows 26
Notes to the financial statements 27 - 44

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024

Trustees AshleyWheaton,Chair
Orla McKeon-Carter,Treasurer elect(appointed 1 June 2023)
Jacquie Ayre(resigned 1 October 2024)
Matt Lambert,Co-Vice Chair
Shahban Aziz
Samuel Currie
Anushka Chakravarty,Co-Vice Chair
Jed Cinnamon
Zahra Seyyad
Alison Kennell(appointed 4 October 2023)
Niall Hunt(appointed 4 October 2023)
Rebecca Earnshaw(appointed 4 October 2024)
Cecile Agbo-Bloua,Treasurer(resigned 8 September 2023)
John Cooper(resigned 3 May2023)
Emma Wilson(appointed 4 October 2024)
Company registered
number

Charity registered
number

Registered office

Company secretary


Chief executive officer
Founder
President
Ambassadors











Accountants



Bankers


Solicitors


Independent Examiner

 2351363
601360
37 Heneage Street, London, E1 5LJ
David Asuni (resigned 13.05.24)
Davina King (appointed 13.05.24)
Ashley Hodges
Sherine Krause (Interim Executive Director in lieu of CEO, December 2023 to
August 2024)
Andrew Phillips OBE
The Rt Hon Baroness D'Souza CMG
The Right Honourable Sir Brian Leveson
The Honourable Lady Rae
His Honour Judge Christopher Kinch, QC
Rushanara Ali, MP
Michael Maclay
Jack Felvus
RPG Crouch Chapman LLP
Chartered Accountants
40 Gracechurch Street, London, EC3V 0BT
Barclays Bank PLC
Hatton Garden Business Centre, 99 Hatton Garden, London, EC1N 5DN
Bates, Wells & Braithwaite
10 Queen Street Place, London, EC4R 1BE
Jeremy Tyrrell (FCA)
40 Gracechurch Street, London, EC3V 0BT

Page 1

(A company limited by guarantee)

THE CITIZENSHIP FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

About Young Citizens

Young Citizens is a UK charity enabling schools and colleges to deliver interactive citizenship education for children and young people.

Founded in 1989 by Lord Phillips OBE and a group of democracy education experts, we believe citizenship should play a part in every young person’s education before leaving school to help them thrive in and contribute to society today.

From ready-made lesson plans to immersive programmes, we help educators offer engaging yet flexible learning experiences – both as part of the required curriculum and beyond.

What we do

Young Citizens offers accessible, flexible curriculum-linked citizenship education programming for both primary school and secondary school students, UK-wide. We target state schools to help make essential lessons and projects on democracy, the law, media literacy, economics and community possible in busy schools who may need help delivering this learning. We specialise in designing learning interventions that bring citizenship to life, working with institutions and community organisations so they are linked to the wider world and relevant to the lives of the young people they reach.

Whether it be through our Mock Trials Competition, skills-based workshops with corporate professionals or the Make a Difference Challenge with primary students, the charity is dedicated seeing that all children and young people are empowered as participants in society. We believe citizenship should be an essential pillar in everyone’s education in the UK that gives them key skills including critical thinking, oracy, team work, advocacy, finding common ground and resilience as they consider the complex issues they will encounter.

We are ambitious in our scope, covering the world’s most pressing current affairs issues including democracy, sustainability, the economy, media, human rights and more. We support educators and professional volunteers to transfer core citizenship skills and values through specialist training and resources. Our vision is a society where people are empowered to shape their communities and institutions to enable a thriving democracy.

Introduction from the Chair of Trustees and Chief Executive

This year, Young Citizens celebrated 35 years of bringing citizenship education to life. In that time, our work has reached millions of children and young people thanks to a dedicated network of educators, volunteers, donors, partners, and funders. On behalf of Young Citizens, we would like to thank everyone that has enabled our charity to come this far.

Over the decades, our team has never lost sight of what matters: the agency and active citizenship of children and young people. Continuing to prioritise youth voice, we embarked on a huge youth consultation research project in November 2023. Surveying over 1,500 young people alongside smaller face-to-face discussions, the research confirmed our hunch: that young people want to be active in shaping their communities but often lack the skills, knowledge and confidence to do so. It will take a joined-up effort from schools, government, private companies and third-sector bodies like ours to turn the tide on youth civic participation. But we believe the future is bright.

Just a year into our Lighting the Spark strategy, we are already seeing the sparks fly. Some highlights this year include:

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Like all major political events, the General Election was an opportunity to get young people excited about their democratic rights as citizens - despite most not being able to vote. But elections are just a moment in time. Unlike the short-termism that has come to characterise party politics, we are asking: how can we create a sustainable form of democratic and civic education that is embedded into school life? Democracy doesn't stop at the ballot box. This is why we work closely with teachers and partners to see that all children and young people receive quality and consistent citizenship lessons, regardless of their background.

In December 2023, we published findings of our work on the many benefits of social action, funded by the Institute of Community Studies. It showed the transformative potential of active citizenship for children in their final year of primary school. One Year 6 pupil said: “Children don’t often get to be in charge of their learning and make change to other people’s lives.” Another reflected: “Nothing happens unless people are willing to take action.” Listening to young people always reminds us of our mission.

It was a unique year for the charity seeing us reflect on year one of our 5-year strategy, auditing and considering what we need to look like to continue impact. The team has worked hard this year to hone the charity’s ability to reach higher need state schools in its work, and young people who often wouldn’t have immersive, rich citizenship education without our support. This also included responding to the challenging funding landscape, with the cost of living and economic uncertainty seeing less investment overall or understandably funnelled towards critical, frontline youth issues. We have responded to these challenges by focusing on funding diversification and centralising our core offer of inspiring, skills-based education that tackles some of the very issues putting our society at risk. We have updated how we structure our central impact portfolio of programmes, with a plan to continue linking our accessible, flexible cornerstone citizenship education offer to see us move closer to a whole-school support offer.

It was also informed by our first large-scale Youth Consultation, which will continue to shape how we advocate with and on behalf of children and young people. Key findings include:

Our findings demonstrate the vital need and appetite for active citizenship education in schools across the UK. We will let the voices of the voices of these young people echo as we pursue our work in the coming year.

This coming year, as we all navigate the complex global landscape, it will be our job to see that Young Citizens' work can reach more children and young people from underserved backgrounds. We know we must make our work accessible and flexible for educators, otherwise civic skills and citizenship education will not reach every young person. The update to our model has also focused on targeting our programmes on higher-need state schools less likely to be able to offer regular citizenship education. Our aim continues to be making quality citizenship education the norm across the UK, as the key to ensuring confident, empowered young people prepared for their futures and unlocking stronger, more resilient communities.

Again, we thank all our supporters, funders and educators who make this work possible and look forward to continuing our impact together.

Page 6

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Ashley Wheaton, Chair of the Board of Trustees | Ashley Hodges, Chief Executive

Our year in numbers

Young Citizens’ programmes and resources reach a national network of state schools and colleges as well as other youth groups across the academic year, in each nation of the UK.

9,707 The number of times teachers downloaded our free classroom resources.

300,000+ children and young people benefitted from our classroom resources.

100,000+ pupils took part in The Big Legal Lesson 2024 in England and Wales.

1,000 students engaged in our immersive workshops.

5,886 students competed in our Mock Trials.

10,000+ young people reached by our youth-led social action programmes and resources

I mpact for children and young people

Over 75% of children and young people have improved their understanding of citizenship topics through our programmes

85% of pupils feel more able to explain how the law affects their life

91% of students feel they have a better understanding of the legal rights and responsibilities of individuals in society

89% have a better understanding of the role government plays within the economy.

73% feel more able and confident to engage as active citizens.

100% of pupils understand more about their rights and responsibilities, according to their teachers.

Voices from our youth consultation

“There’s a persistent lack of opportunities to speak about our concerns. If we have more opportunities to speak up, I think it would benefit the community.” Isabella, aged 16

“If we were more educated about citizenship and how we can change things, we would be more comfortable to talk about it confidently.” Ankita, aged 16

“I don't really see the point in people past the retirement age in Parliament making decisions, when they have no idea what it's like to be 18 in this day and age.” Peter, aged 17

“We’ve been taught a bit about citizenship, but I think the main issue is how fragmented it is. We’re taught snatches, and none of it really seems to connect. It’s not continuous. A dedicated subject where we went through it continuously would be really useful.” Olivia, aged 16

“As a politics student, I would vote because I have developed an awareness of what is going on, but before I don’t think I would. School relies on our parents to educate us, but if our parents don’t have very good habits, how are we meant to do well?” Chloe, aged 16

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Report of the Trustees

Objectives

The Citizenship Foundation is a public benefit entity. The main object of our charity, as stated in the Memorandum of Association, is to “promote good citizenship for the public benefit by advancing active understanding of law and politics, religion and morals, commerce, industry, the arts, ecology, sociology, and any other subjects insofar as they are likely to be conducive to good citizenship”.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit and have regard to it when reviewing the Foundation’s aims and objectives and in planning and determining future activities.

Our vision

A society where people are empowered to shape their communities and institutions to enable a thriving democracy.

Our mission

Our mission is to provide learning experiences that light the spark of active citizenship for children and young people.

Our values

Our approach

Founded by educationalists, our pedagogy and educational ethos has been developed to ensure our learning is impactful in its approach. We create learning resources and experiences designed to increase the quality of citizenship education and make it more approachable for more educators. Young Citizens sees that each of its interventions builds:

Our strategy

Launched in early 2023, our Lighting the Spark strategy demonstrates how we are working at a system level to create accessible citizenship learning that starts in the classroom and is brought to life through skills, immersive experiences and links into the real-world.

The strategy was launched in response to a crisis in our democracy, with polarisation, misinformation and disengagement all playing their part yet seeing the wider school system struggle to make this learning accessible and part of the norm for many young people.

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

As time has gone on post-pandemic, the state of democracy, community cohesion and institutional trust have only become more unstable. Citizenship education, and the key areas it encompasses from information literacy to mediating differences to building appreciation for democracy, has a role to play in overcoming these challenges. We have four key aims to help us create the greatest impact in our sector and in the UK:

Theory of change

Below shows how our programmes help achieve our desired outcomes of developing the knowledge, skills and confidence of young people to participate in society.

Page 6

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Activities of the Charity

The charity’s services are made up of programmatic areas that allow us to support tens of thousands of educators each year across the UK.

These range from easy-access and free opportunities to help them enhance their teaching of citizenship education to immersive citizenship learning offers that support their children and young people in developing as active young citizens.

Whilst this report is for the financial year ending March 2023, the below metrics on participation represent the 2022-23 academic year.

Teaching Resources – Lessons & Assemblies

For 17 years, the charity has offered an online digital library of classroom lessons and assemblies to aid the teaching of citizenship education. Created by our expert education team, these allow for flexible, diverse use for a wide range of educators both within and outside of formal citizenship classes – such as lessons on the economy, media literacy and sustainability. This is made up of our long-standing Primary School Resource Library (formerly Go-Givers) and our Secondary School Resource Library.

Since the COVID-19 pandemic the charity has committed to keeping these libraries free of charge (formerly £399) to support further usage for all state schools. They are also available to educators in non-formal education settings. This year we have continued to extend the main libraries as well as our special campaigns to see more educators engage with our services.

Highlights this year

Impact snapshot

Teacher feedback

The Big Legal Lesson 2024

The Big Legal Lesson ran for a fifth time, calling on all children and young people in England and Wales to be offered at least one lesson on the law. For the third consecutive year, we were sponsored international law firm Mishcon de Reya and supported by The Law Society.

We saw a 79% increase in teacher downloads this year, with an estimated 110,000 children and young people across 964 schools taking part in the campaign – our best ever engagement level. Teacher responses were overwhelmingly positive, with 100% recommending The Big Legal Lesson to a colleague. The campaign also saw legal volunteers from Mishcon deliver a special workshop in person.

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Award-winning resources

In June 2023, Young Citizens won a Top Publisher Award in the Global Dimension Awards 2023. We were one of five organisations producing the most engaging and inspiring resources featured on their website.

New Offers

The charity continues to increase its offer by developing interactive and inspiring lessons for a range of ages. Below are examples of new offers made available in 2023-24.

In 2024-25 Young Citizens will focus on resource usage and simplifying our resource package for easier navigation for teachers and schools. We will continue to invest in shorter ‘spark’ resources as well as large campaigns to build on our success in promoting democratic resources after the General Election.

Our Generation, Our Vote: political literacy project with Save the Children and more

Ahead of the UK general election in July 2024, we partnered with Save the Children and a coalition of other organisations to deliver Our Generation. Our Vote.

This was a political literacy project which helped under 18-year-olds build their understanding of the democratic process, the different parties and their election manifestos, and local candidates standing in their areas. Our education team provided consultancy on the primary-level teaching materials (ages 5 to 11).

The project culminated in a mock election aimed at preparing children – particularly those from marginalised communities - to exercise their democratic rights when they reach voting age. Some 23,000 young people cast their vote across England and Wales. Read more here.

In anticipation of the General Election our Education Team developed our bank of democracy resources. Once the 2024 General Election was announced we shared our resources again with schools. During this academic year 446 educators from 405 schools have downloaded one or more of our democracy resources with an estimated reach of 17,840 pupils. These continue to be available as some educators pick up on lessons learned from the election and its impact.

Immersive Citizenship Programmes

Youth-led social action programmes

Youth-led social action (also known as community action) is about children and young people working together to identify and tackle issues to make a change in their communities. Through our two keystone programmes, Make a Difference Challenge and Bring About Change, we give educators a flexible, easy-to-use framework to introduce social action into school life, whether it be a full project or single drop-down day.

Highlights this year

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Impact snapshot

Social action evaluation: Leave a Legacy project

In summer 2023, the Institute of Community Studies (ICS) at the Young Foundation awarded us a grant to participate in a research project studying the civic journeys of children and young people. The study aimed to identify the gaps and support needed to keep them engaged with their communities as they transition to adulthood.

Using the MADC youth-led social action project framework, we worked with 102 pupils and 25 teachers between May and October 2023 in Year 6 to deliver their ‘Leave a Legacy’ community project. It investigated how participating in social action in Year 6 can support pupils’ civic learning, as well as develop wider skills and confidence for a positive transition to secondary school.

In a survey completed by year 6 teachers, 67% agreed that their children understood more about their rights and responsibilities as citizens felt more engaged with their local communities as a result of taking part. 71% felt that taking part in social action inspired self-belief in children that they can be part of decision-making processes and that it gave children more of a voice in their community.

Sara, a Y6 pupil, said: “I think it’s important to take part because it makes us feel like we have a duty or purpose.” An anonymous Y6 teacher said: “Children are looking beyond the confines of school and beginning to consider the wider community.”

Social Action Student Conferences

In November 2024 we co-facilitated a fourth one day conference with the Southwark Schools Learning Partnership (SSLP), where students were challenged to create and deliver a social action project. The focus this year was on the topic of neurodiversity. Projects were created to make a positive difference to issues related to neurodiversity across multiple schools in the SSLP.

Students were divided into four groups with each group focusing on one of the following projects:

We also delivered our second student conference with the Thames Valley Learning Partnership and delivered leadership skills sessions with students.

Mock Trial Competitions

Since 1989 we have been committed to promoting legal education across the UK. For over three decades we have delivered the National Mock Trial Competitions, which provide young people with insight into how the law works with the help of legal professionals.

These competitions include the Bar Mock Trials and the Magistrates Court Mock Trials. We offer a range of legal resources and related programmes, such as the Mock Trial Classroom pack, enabling educators to offer key lessons across the year.

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

We are grateful that The Bar Council, His Majesty’s Courts and Tribunal Services, The Law Society, the Circuits, the Inns of Court and many barristers’ chambers continue to be major supporters and funders of the charity’s unique role in school-based public legal education.

Highlights this year

as mentors47 new schools engaged with the Bar Mock Trial Competition this year.

Impact snapshot

Improving access to public legal education

This year, we were delighted to continue receiving funding from Brick Court Chambers to establish am accessible mock trial aimed to engage underrepresented schools with significant barriers to participation in the Greater London area in the Mock Trial programme. This funding allowed us to reach 10 new schools with an average FSM percentage of 37%.

We built on the success of the pilot and continued our approach in being receptive to the needs of the specific barriers and challenges facing the schools. It emphasises the significance of tailored and accessible educational outreach programmes, highlighting the transformative impact of personalised initiatives in fostering interest and confidence in legal education among students from diverse backgrounds.

To accommodate the students unable to attend a physical heat, we delivered a Virtual regional Final this tear for over 40 students. Schools from the Southwest, Midlands and North of England participated in an online Mock Trial and benefited from a Q&A with practicing legal professionals including Louise Sweet KC.

Alongside an additional 5 events, this year we hosted our largest Regional Final at Croydon Crown Court. Approximately 160 students benefitted from the event which saw them interact with over 20 volunteers made up of magistrates, legal professionals and court staff. The award-winning youth branch of Sky News, Fresh Start also attended the Croydon Crown Court event. Filming a segment for their flagship FYI programme expected to air in the coming weeks, this was a unique opportunity for us to further raise awareness, champion and drive-up support for PLE.

The Bar Mock Trial Competition National Final

The Bar Mock Trial Competition National Final was held at the Royal Courts of Justice on 16th March 2024. Over 300 students from 22 state schools and colleges took part from across the length and breadth of England, Wales, Scotland and Northern Ireland. Trials were presided over by a team of eminent judges and barristers, bringing with them a wealth of legal experience from the High Court, Court of Appeal, Crown Courts, the Bar Library of Northern Ireland and the Faculty of Advocates in Scotland. Read the full report of the day here.

His Majesty King Charles observes mock trial at Royal Courts of Justice

On 14 December 2023, His Majesty King Charles III observed a mock trial carried out by students from Ashcroft Technology Academy – a London secondary school taking part in Young Citizens’ National Bar Mock Trial Competition. The mock trial took place during a special event at the Royal Courts of Justice celebrating the relationship between the monarchy and the judiciary.

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THE CITIZENSHIP FOUNDATION

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Delivering a mock trial in an 18th century courtroom

On 28 February 2024, we co-facilitated a Mock Trial conference at Hillsborough Castle & Gardens in Northern Ireland, co-facilitating a Mock Trial with the National Justice Museum (NJM). We hosted 100 students aged between 15 and 18 from 5 Northern Irish schools: Antrim Grammar School, Parkhall Integrated College, St. Colm's High School, St. Patrick's College and Victoria College Belfast.

Corporate Volunteering Programmes

Our corporate volunteering programmes have been running for over ten years. It brings citizenship learning to life for young people by connecting them with professionals from major firms and companies. We help schools offer inspiring sessions utilising the passion and expertise of professionals working in these areas every day, exposing them to careers but also essential real-world linked learning on subjects from human rights to how taxes work in local government.

Through our Legal, Economic and Media Experts in Schools programming and workshops, pupils are giving insight into key citizenship topics designed by Young Citizens but delivered through interactive skills-building learning on the day.

These sessions are run both in state schools and in offices with 13–18-year-olds and corporate volunteers to cover a range of lessons or workshops developed by our expert education team and delivered by the volunteers. They encourage debate about society’s most topical issues including fake news, legal voting ages and human rights

Highlights this year

Northeast and The Northwest

Impact snapshot

Student feedback

Expanding engagement in the UK

We reached four regions outside of the London with our corporate programmes, conducting workshops in Manchester, Glasgow, Bristol, Plymouth and Alnwick through our digital programme. These immersive programmes have a long track record in London, and we have made sure to reach more state schools outside of London, who have limited opportunities.

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Investment

A range of funders continued to help us deliver this important immersive learning across this year and core charity citizenship services. This included re-securing a grant from The Law Society, as well as sponsorship and investment projects from Mishcon de Reya, CMS Law, FTI Consulting and A&O Shearman.

Raising Standards & Sharing Practice

SMSC Programming

Spiritual, Moral, Social and Cultural (SMSC) learning sits at the heart of education, enabling children and young people to face a complex and ever-changing society. Young Citizens works with educationalists to help schools review, refine and revamp their SMSC provision through self-reviews and in-depth verifications through its running of England and Wales’ main SMSC Quality Mark.

Highlights this year

Impact Snapshot

In the coming year the team will further its guidance for teachers in line with our accessibility aims to see that more teachers who are ‘new to SMSC’ have support pathways to engage with our work.

Teacher Training

The charity’s activities focus largely on direct support of citizenship teaching and learning, however, to help build the confidence and understanding of teachers to deliver these, we also offer a suite of face to face and online training opportunities. Our courses, many of which are CPD certificated, cover a range of topics such as fundamental British values, social action and SMSC. In total, 390 new users registered on our online training platform in the academic year 2023-24

Working internationally

The charity has long nurtured international links to share learning and practice that helps us build a global citizenship community. Our strategy recognises the charity’s strength as a bridging organisation with a unique role in both educating on the wider systems that support democratic society as well as engaging these institutions through our work. We continue to consider our international and systemic footprint and how we continue to share best practice in the future.

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(A company limited by guarantee)

THE CITIZENSHIP FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

This year, our continued work in this space has included research through our educational consultants as well as continued opportunities to help our UK partners augment their impact with their international offices and sites. We see this as vitally important to tackling the shared issues of today so that leaders from business to law and the economy are engaging with young people. In turn helping young people to see the opportunity to shape the future of our democratic institutions and societal values in the broadest sense.

Case Study: Contributing to EU Democracy Work

Young Citizens’ educational consultants David Kerr and Ted Huddleston continue to be a part of the EU Radicalisation Network (RAN) as advisors to their Education Working Group. They have presented at RAN Education seminars across Europe over the past few years. The RAN network continues to include the packs on Controversial Issues that David and Ted have produced for the CoE/EU as part of their library of expert resources for RAN networks and practitioners. All resources that are included have to be peer reviewed before they are accepted and uploaded to the RAN online resources collection. RAN has classified the packs as ‘inspiring practices’ that should be highly recommended and promoted through the RAN network. This work and the pedagogy on democratic values is shared back with Young Citizens as we look at curriculum development and policy advocacy of critical citizenship learning in UK schools.

Championing citizenship

A key part of our five-year strategy is developing the charity’s ability to shape the sector and practice. This includes strengthening its own capabilities to engage schools and deliver as well as improving evidence and understanding of the issues preventing quality democratic education and civic engagement.

Evidence and Advocacy

Championing the need for citizenship education, and what works, is part of our strategy as well as the charity’s long history of work in the sector. We do this through on-going advocacy that raises visibility of the areas in which we specialise and evidence projects.

Advocating for Public Legal Education (PLE) in state schools

Public Legal Education is an essential strand of citizenship education but also improving long-term access to justice and understanding the rule of law. As a part of our commitment to helping champion PLE, we have continued to offer accessible learning of the law as well as activity that helps drive professional support of PLE that in turn increases activity in this space.

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THE CITIZENSHIP FOUNDATION

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

We will continue to play a key role in convening and advocating for PLE with leaders, including newly elected government in 2024 ensuring the good work of the sector-driven Public Legal Education Commission 10-year vision can continue to be delivered on with the new Solicitor General.

Young Citizens Youth Consultation 2024

In 2023, we conducted a large Youth Consultation project, surveying 1,627 young people aged 14 to 18 in England. We also conducted eight focus groups with students aged 11 to 18 in schools and colleges across England. What young people told us:

We are excited to use the findings from this youth-voice survey to inform our work.

Policy Advocacy

The charity continues to engage as a member of the Political Literacy APPG, alongside a range of activities to contribute to evidence that drives support for citizenship education.

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THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Developing our services

This year was a special point within the 5-year strategy to take stock on our most critical contributions to the education and youth landscape, and define how we want to look by our 40th birthday in 2029. The year coincided with the CEO taking maternity leave, whilst requiring this work to forge ahead with the interim Executive Director and the senior team from December 2023.

Service portfolio review

Throughout the year, the senior management and board of trustees undertook a wide-ranging review of our programmes, campaigns and services. As an essential part of our planning, this review aimed to maximise efficiencies and focus efforts on lasting school impact for a long-term system change approach that allows more schools of all kinds to embed citizenship education, harnessing our core portfolio, on a continuous basis. The aim is to see easily packaging and linking between the three programme strands, senior school leadership engagement and a reduction in one-off or one-strand engagement.

Reviewing feedback from teachers, young people, volunteers and other stakeholders, we successfully updated our portfolio of access points for primary and secondary schools. This included 1) reducing small, side projects that did not support one of our core areas 2) removing outdated programming lacking income sustainability options 3) pausing auxiliary support programmes, such as SMSC tools, until funding routes are clearer. This has left us to focus on:

These have tailored options continued for both primary schools and secondary schools, with next year focusing on enhancing the linked teacher training and adaptations needed for specific under-served age groups. Ultimately, we hope this revised product mix will ensure citizenship teaching is all the more relevant, consistent and inspiring for young learners.

Operations and Systems

The strategy launched this year will have a continued focus on how the charity enhances its operational foundations that allow it to serve a diverse network and meet its impact aims. This includes a multi-year focus on furthering how our database systems can be used to understand the patterns and use of our services, and efficiency and effectiveness in how we work as a team.

The team will continue with investments into Salesforce and finance systems that will help our range of teams and programmes streamline their work and produce even more powerful reporting to guide our strategic decisions in periods to come.

People: updating our model

In March, Young Citizens restructured its approach to delivering services to streamline its teams away from individual programme silos to key functions that allows the team to bring together a core offer of Citizenship services and support for our schools. This was essential to address changed revenue streams but also as a part of the plans to create more cost-efficient and school-focused, rather than programmatic, approach. It added roles around income generation and fundraising, whilst reducing management roles to focus on capacity for delivery. The team continues to be led by our CEO, with new Senior Education and Senior Partnerships and Fundraising Managers respectively, supported by a dedicated team of coordinators who facilitate programmes and nurture school relationships. The restructure included reducing the charities cost-base overall to work towards a sustainable funding model with more diverse sponsorship and grants in the coming year.

The board has remained committed to increasing pay overall and the London Living Wage campaign. This has been complemented by assessing continued options for flexible work, apprenticeships and role mixes that has increase staff satisfaction and empowerment in their roles.

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(A company limited by guarantee)

THE CITIZENSHIP FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Fundraising

Donors, Sponsors and Grant Providers

We are pleased in total for this year we were able to raise a further proportion of unrestricted income from these fundraising activities.

We would further like to thank our major grant giving organisations that make our work possible as outlined in our wider report. The charity was able to raise £347,120 in restricted and unrestricted grant funding this year, helping us continue to offer our services free or heavily subsidised to state schools, colleges and youth groups.

Responsible Fundraising

As ever, the charity understands its duty to protect the public, including vulnerable people, from unreasonably intrusive or persistent fundraising approaches and undue pressure to donate. We do not fundraise from the public currently or use any internal fundraisers or external fundraising agencies for either telephone or face-to-face campaigns. We endeavour to ensure that any fundraising approaches are legally compliant and respectful.

Our safeguarding leads monitor our direct marketing to ensure that it is not unreasonably intrusive or persistent, does not create unreasonable intrusions into people’s privacy or place any undue pressures on individuals or donors. All marketing material contains clear instructions on how a person or organisation can be removed from mailing lists or can disengage from our marketing efforts should they wish to. We have received no fundraising complaints during the year.

We are registered with the Fundraising Regulator.

Looking forward: 2024-25

In April 2023, we launched our 5-year strategy, Lighting the Spark, to help maximise impact for our network of beneficiaries. “Year one” of the strategy was always intended to be a year of reflection and streamlining. However, we are proud to have already achieved so much, making inroads into fulfilling the our strategic aims for citizenship education: accessible, connected, relevant and championed.

Last year, we launched “spark” resources, refined our data infrastructure and carried out our huge youth voice consultation. Looking ahead, we have several key aims for the coming year.

How we work

Safeguarding

Young Citizens is committed to the highest safeguarding standards. The Board has agreed a comprehensive Safeguarding Policy, reviewed annually, which all employees are expected to sign to confirm that they have read and understood. Regular training for staff takes place each year, as well as review of policies. This year also saw the introduction of an Adult Safeguarding Policy, and review of our Risk Management Policy with third party suppliers, to aid additional provision for less likely but potential risks and responsibilities our charity must ensure are clear internally and with our partners. The charity’s executive team has a Designated Safeguarding Lead, who is supported by a Deputy Safeguarding Lead. Alison Kennell acts as the designated trustee for safeguarding issues.

Page 17

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Equal Opportunities and Diversity

The charity is committed to a policy of equal opportunities and promotion of diversity in the selection, training, career development and promotion of all people, regardless of gender, marital status, race, colour, religion, disability or sexual orientation. The charity enables people with a disability to participate fully in organisational activities, consistent with their ability, so that they can maximise the use of knowledge, experience and skills in the charity’s work. This has included our Appointments Committee also engaging in the services of EDI specialist recruiters, such as Charity People, for its recent recruitment work, and training opportunities with experts such as Getting on Board.

Employee Involvement

The charity encourages employees to be fully involved in the performance and objectives through a range of mechanisms. All-staff meetings are held half-termly and there are regular team meetings to ensure good sharing of information and expertise. This has also included strategy and development workshops with staff at all levels and arms of the organisation, to aid in gaining staff expertise and collective support for the charity’s future ambitions. In addition, working groups are established to ensure communication and coordination across different areas of work and to engage staff more actively in project, programme and policy development.

Governance

Reference and Administrative Information

The Citizenship Foundation (known as Young Citizens) is a registered charity under the Charities Act 2011 (charity number 801360) and a registered company limited by guarantee (company number 2351363). It is governed by its Memorandum of Association dated 14 February 1989 and amended Articles of Association which were adopted on 27 March 2003.

The governance of the Foundation is vested in the Trustees appointed under the Memorandum and Articles. The day-to-day organisation of the Foundation is delegated to the Chief Executive.

Details of current Trustees, who are also the directors and members of the Company, are set out on page 1.

The principal place of business and professional advisors of the Charity is also set out on page 1

Board of Trustees

The governing body of the charity is the Board of Trustees, the members of which are listed on page 1. Unless indicated otherwise, all served throughout the year. The Board must consist of a minimum of three members with no maximum number. This year saw the appointment of five new trustees inclusive a treasurer trustee in June 2023. Due to term extensions over the pandemic the charity has seen a higher than usual coinciding end of terms in 2021-2023. The method for the recruitment and appointment of Trustees involves a skills audit and review overseen by the Appointment Committee followed by a combination of active search and open advertisement

The induction and training procedures for Trustees are as follows: New Trustees are invited to attend a Board meeting as observers before confirming that they will take up their appointment. They are supplied with a copy of the Charity Commission’s guide to being a trustee and the core constitutional and strategic documents relating to the Foundation and its work. New trustees are also given both documentation and inductions through staff members to understand the business of the charity, its beneficiaries, strategy and requisite training and guidance on Safeguarding. The Appointments Committee further helps run annual skills’ audits and track training needs of the board members, as well as trustees being invited to notify them if they believed they would benefit from further training.

Page 17

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Trustees are encouraged to join joint staff-trustee working groups and, during the year, identify areas of activity they are keen to participate in. An HR and Remuneration Committee agrees the level of the Chief Executive’s remuneration, keeps under review the salaries of senior staff members and agrees the cost-of-living enhancements for staff as per the recommendation of the Chief Executive, within the annual budget process. A Finance and Audit Committee reviews the organisational budget and closely monitors the charity’s financial performance. The Appointments Committee oversees the review of skills and experiences on the Board and leads on the recruitment of new Trustees as and when required. As well as its regular Board meetings, the Board of Trustees periodically holds an away-day to focus on horizon-scanning and review of its strategy.

Management

The Board is responsible for setting strategies and policies for the charity and for ensuring that these are implemented. The day-to-day running of the charity is delegated to the Chief Executive and their staff in accordance with a Scheme of Delegation agreed by the Board. The Chief Executive is responsible for the implementation of policies and strategies on behalf of the Board. The Chief Executive works with the Senior Leadership Team to implement policies and procedures. This year, the charity was managed in lieu of the CEO by Interim Executive Director Sherine Krause from December 2023 - July 2024 during the current CEO's (Ashley Hodges) maternity leave. During this time the Interim Executive Director and team were supported by special time-limited working groups at the board level on Finance and Business Planning.

Risk Management

The Trustees have examined the principal areas of Young Citizens’ operations and considered the major risks in each of these areas.

Our Financial Standing Orders require the risk register to be reviewed annually to ensure it is kept up to date. We use a traffic light system to identify the level of risk both pre- and post-mitigation, with a scoring of 1-5 for severity of both probability and impact. In addition, the Senior Leadership Team regularly monitors the register, checking that actions are carried out and whether any new risks can be identified.

In the opinion of the Trustees, Young Citizens has established a risk review system and allocated sufficient resources to ensure those risks identified have been mitigated to a level acceptable for the Foundation’s day-to-day operations.

We review our risk register annually, the ongoing impact of the economic landscape has been to increase both the probability and impact of many of our risks, especially those concerning our finances:

  1. Our levels of reserves;

  2. Our income generation plans and mix; and

  3. Impact of the cost-of-living crisis on staffing and turnover

To mitigate these risks:

  1. The Board works closely with the Senior Management team to monitor and control the outflows whilst maximising existing sources of revenue so that we can continue to deliver the mission of the charity. The staff team are remaining alert to emerging mission-appropriate opportunities and the Board will consider increasing investment in grant fundraising when budgets allow.

  2. We continued to develop our income opportunities with corporate partners, trusted grant partners to extend work and plans to revitalise our donor base. We have assessed our traded income with schools and partners to bring in reasonable price increases that help us stay closer to the impact of high inflation.

  3. Alongside our Remuneration Committee, we have continued to speak to our staff teams about their support needs during the cost-of-living crisis, offering urgent support where needed as well as salary reviews and contract security where possible for roles that may be at higher risk for departing the charity sector due to income strains.

The Board accepts that, despite these efforts to mitigate the risks, in the current financial climate it is inevitable that residual risks will remain in these areas.

Page 20

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Past and current supporters of Young Citizens

We are very grateful to the thousands of volunteers, supporters and organisations who together make our work possible. With our thanks to our donors, funders and sponsors this year including:

Addleshaw Goddard Alison Evans A&O Shearman The Bar Council The Bar of Northern Ireland Barclays Big Lottery Fund Bird & Bird Brick Court Chambers British Council CC Land Circuits of the Bar CMS Law Co-op Foundation Council of Europe Credit Agricole DAC Beachcroft Dan Mace David Miles Disney Theatrical Group Dr Edge Watchorn Faculty of Advocates Finn Judge Freshfields Bruckhaus Deringer FTI Consulting Geldards LLP Government Legal Department Gray’s Inn HM Courts and Tribunals Service Hunton & Williams Inner Temple Jonathan Salmon JP Morgan Dan Mace Lady Justice Kate Thirlwall Lincoln’s Inn Malcolm Cree Martin Bostock Martin Severs Martyn Bowyer McDermott Will & Emery Michael Maclay Middle Temple Milbank Tweed Hadley & McCloy Mishcon De Reya Montrose Associates Nick Johnson North Eastern Circuit of the Bar Northern Circuit of the Bar Orp Foundation Osbourne Clarke Pears Foundation

Page 20

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Pillsbury Winthrop Shaw Pittman

Rank Foundation Salesforce ShareGift Sullivan & Cromwell LLP

Financial Review

Responsibilities for the Financial Statements

The charity Trustees (who are also Directors of the Citizenship Foundation for the purposes of company law) are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year and not approve the financial statements unless they are satisfied that the financial statements give a true and fair view of the state of the affairs of the Charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the year then ended. In preparing those financial statements the Trustees:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

The maintenance and integrity of the Foundation’s website is the responsibility of the Trustees. The work carried out by the independent examiner does not involve consideration of these matters and, accordingly, the independent examiner accepts no responsibility for any changes that may have occurred to the information contained in the Financial Statements once they are presented on the Foundation’s website. Legislation in the United Kingdom governing the preparation and dissemination of the Financial Statements and other information included in annual reports may differ from legislation in other jurisdictions.

Remuneration Policy

In setting remuneration levels for key management personnel, the charity considers its aims and objectives, its current business plans, the level of skill and competencies required to deliver the role(s), its ability to pay, the balance between other similar roles and the rest of the staff team, and the similarity with existing roles within the sector. The charity continues to be a Real Living Wage employer.

Reserves Policy

Free reserves comprise the total reserves available to the charity, less those reserves for which use is restricted or else designated for specific purposes. Each year the Trustees review the policy for maintaining free reserves, taking into consideration the major risks faced by the charity, their likely impact on income and planned expenditure, and an assessment of the ways to mitigate such risks. A detailed review was performed during in June 2023 and March 2024 to ensure the reserves policy is fit for the future given the charity’s current and forecast level of activity.

Page 20

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

As a result of this review, the Trustees have agreed a revised policy that would ensure the safeguarding of charitable commitments and the funding of operational expenditure. This policy would also ensure adequate working capital and financial resilience for the charity, whilst addressing a proportional size of the organisation as part of the planned 2024 restructure. In order to meet the objectives of this policy, the Trustees agree that the charity should aim for free reserves of £360k, with the option for agreed temporary reductions or redeployments of surpluses if agreed by the Board. Free reserves, calculated as unrestricted funds less designated funds, stand at £262,102 at the year-ended 31 March 2024. At 31 March 2023 they stood at £443,583.

The free reserves have a shortfall of £97,898 to our policy target of £360,000. This is the result of an increased cost of delivery for our programmes, which has been difficult to get fully funded as a result of a challenging fundraising environment.

The trustees will continue to review the reserves policy, to ensure it is an appropriate level to maintain the going concern status of the charity.

Review of the Year

The year under review has been one in which the charity along with other similar organisations have had to deal with the effect of international events and the related unpredictable situations. The charity has endeavoured to continue its progress towards sustainability throughout this challenging and unpredictable period.

Total income for the year to 31 March 2024 amounted to £865,909 compared to £825,317 recorded for the year to 31 March 2023, an overall 4.9% increase. This total income is from generated sources and reflects the continuing efforts of the staff team to increase income from charitable activities to support the work of the charity. Total expenditure for the year to 31 March 2024 amounted to £1,023,633 compared to £936,968 recorded for the year to 31 March 2023. This represented an overall increase of 9.2% This increase was due to increased costs.

Restricted funds increased by £23,757 from £61,202 at 31 March 2023 to £84,959 at 31 March 2024 and unrestricted funds decreased by £181,481, from £457,373 at 31 March 2023 to £275,892 at 31 March 2024, as a result of increased costs driven by inflation and the planned investment in capacity. The Charity recorded a net deficit income position of £157,724.

Future plans and going concern

Trustees anticipate that the year ending March 2025 will give rise to a small surplus income position and not withstanding that there will be a positive unrestricted reserves position are taking steps to ensure that the structure of the foundation is such that expenditure is aligned with income over the medium term.

Exemptions

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Ashley Wheaton Chair of Trustees Date:

Page 21

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

Independent examiner's report to the Trustees of The Citizenship Foundation ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.

Responsibilities and basis of report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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

  3. the accounts do not accord with those records; or

  4. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  5. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Dated:

Jeremy Tyrrell FCA

40 Gracechurch Street London EC3V 0BT

Page 22

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income
Expenditure on:
Raising funds
Charitable activities
7
Total expenditure
Net expenditure
Transfers between funds
18
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2024
£
321,920
-
-		 Unrestricted
funds
2024
£

35,452

504,254

4,283
 Total
funds
2024
£

357,372

504,254

4,283		 Total
funds
2023
£

395,593

429,724

-
321,920
543,989		 865,909
825,317

-
339,888


63,937

619,808

63,937

959,696

37,916

899,052
339,888
683,745		 1,023,633
936,968

(17,968)

41,725


(139,756)

(41,725)

(157,724)

-

(111,651)

-
23,757
(181,481)		 (157,724)
(111,651)

61,202
23,757


457,373

(181,481)

518,575

(157,724)


630,226

(111,651)
84,959
275,892		 360,851
518,575

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 27 to 44 form part of these financial statements.

Page 23

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee) REGISTERED NUMBER: 2351363

BALANCE SHEET AS AT 31 MARCH 2024

Note
Fixed assets
Intangible assets
13
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
Provisions for liabilities
17
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds		 207,104
353,255		 2024
£
2,223
8,963

11,186

323,415

512,968

836,383

(276,918)
396,933

408,119
(47,268)

360,851

360,851
84,959
275,892

360,851		 2023
£
5,556
12,822
18,378




559,465
560,359
(163,426)
577,843
(59,268)
518,575
518,575

61,202
457,373
518,575

Page 24

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Ashley Wheaton Chair of Trustees Date:

The notes on pages 27 to 44 form part of these financial statements.

Page 25

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Interest
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 27 to 44 form part of these financial statements		 2024
£
(161,553)		 2023
£

(59,515)
4,283
(2,443)
-

(13,872)
1,840
(13,872)
-
-
(159,713)
512,968
(73,387)

586,355
353,255
512,968

Page 26

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. General information

Citizenship Foundation is a registered charitable company in the United Kingdom, company number 02351363. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The address of the registered office is 37 Heneage Street, London, E1 5LJ.

The nature of the charity's operations and principal activities are education and campaigning.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Citizenship 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.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented unless otherwise stated.

2.2 Going concern

The Trustees assess the ability of the Charity to continue as a going concern for a period of at least 12 months from the date the accounts are signed. The charity currently holds free reserves below the level determined by the Trustees however, the Trustees still consider the charity to be a going concern. This consideration and the plan for recovery is discussed in more detail in the Reserves Policy section in the Trustees' Report above.

The trustees thus consider that there are no material uncertainties about The Citizenship Foundation's ability to continue as a going concern.

Page 27

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.3 Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, after any performance conditions have been met, when the amount can be measured reliably and when it is probable that the income will be received.

Income from donations is recognised on receipt, unless there are conditions attached to the donation that require a level of performance before entitlement can be obtained. In this case income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity, for example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail of the contribution of volunteers to the charity is given in the Trustees' Annual Report.

Income from charitable activities includes income earned from fundraising events and activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding cash balances in interest paying bank accounts. Interest income is recognised when received.

2.4 Expenditure

All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

voluntary contributions;

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 28

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.5 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and costs incurred in the provision of corporate services. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises costs have been allocated on a similar basis.

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.7 Foreign currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

Exchange gains and losses are recognised in the statement of financial activities.

2.8 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.9 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Employees of the charity are entitled to join a defined contribution 'money purchase' scheme. Contributions to the Foundation's defined contribution pension scheme, and to employees' personal pensions, are charged to the statement of financial activities in the year in which they become payable.

2.10 Redundancy payments

Redundancy payments are amounts payable as a result of a decision by the charity to terminate an employee's employment before the normal retirement date or an employee's decision to accept voluntary redundancy and are charged on an accruals basis to the SOFA when the charity is demonstrably committed to the payment of these costs.

Page 29

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.11 Intangible assets and amortisation

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Website - 33 % straight line

2.12 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Fixtures and fittings - 4 years straight line
Office equipment - 3 years straight line

2.13 Debtors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2.14 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.15 Liabilities

Liabilities and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

Page 30

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.16 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of the following:

2.17 Leases

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

2.18 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

No judgements (apart from those involving estimates) have been made in the application of the above accounting policies. No assumptions concerning the future, and key sources of estimation uncertainty at the reporting date have a significant risk of causing a material misstatement to the carrying amounts of assets and liabilities.

Page 31

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. Income from donations and legacies

Donations
Grants
Donations
Grants		 Restricted
funds
2024
£
-
321,920
 Unrestricted
funds
2024
£

10,252

25,200		 Total
funds
2024
£

10,252

347,120
321,920 35,452
357,372

Restricted
funds
2023
£
-
275,360
Unrestricted
funds
2023
£

14,044

106,189

Total
funds
2023
£

14,044

381,549
275,360 120,233
395,593

Page 32

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

5. Income from charitable activities

Citizenship Services
Legal Education
Social Participation
Citizenship Services
Legal Education
Social Participation
Investment income
Interest		 Unrestricted
funds
2024
£
4,283		 Unrestricted
funds
2024
£
56,641
363,002
84,611		 Total
funds
2024
£

56,641

363,002

84,611
504,254
504,254

Unrestricted
funds
2023
£
93,243
267,289
69,192

Total
funds
2023
£

93,243

267,289

69,192
429,724
429,724

Total
funds
2024
£
4,283

Total
funds
2023
£

-

6. Investment income

Page 33

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Analysis of expenditure on charitable activities

Summary by fund type

Citizenship Services
Legal Education
Social Participation
Citizenship Services
Legal Education
Social Participation		 Restricted
funds
2024
£
59,884
224,836
55,168
 Unrestricted
funds
2024
£

244,495

254,460

120,853		 Total
2024
£

304,379

479,296

176,021
339,888 619,808
959,696

Restricted
funds
2023
£
-
111,000
156,606
Unrestricted
funds
2023
£

209,435

275,056

146,955

Total
2023
£

209,435

386,056

303,561
267,606 631,446
899,052

Page 34

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. Analysis of expenditure by activities

Activities
undertaken
directly
2024
£
Citizenship Services
252,749
Legal Education
364,156
Social Participation
157,303

774,208
Activities
undertaken
directly
2023
£
Citizenship Services
168,599
Legal Education
313,811
Social Participation
259,585

741,995
Independent examiner's remuneration
Fees payable to the Charity's independent examiner (p/y: auditor) for the
independent examination (p/y: audit) of the Charity's annual accounts		 Activities
undertaken
directly
2024
£
252,749
364,156
157,303
 Support
costs
2024
£

51,630

115,140

18,718		 Total
funds
2024
£

304,379

479,296

176,021
774,208 185,488
959,696

Activities
undertaken
directly
2023
£
168,599
313,811
259,585
Support
costs
2023
£

40,836

72,245

43,976

Total
funds
2023
£

209,435

386,056

303,561
741,995 157,057
899,052

2024
£
4,125

2023
£

11,400

9. Independent examiner's remuneration

Page 35

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
655,868
56,895
46,006		 2023
£

540,003

49,171

37,963
758,769
627,137

The average number of persons employed by the Charity during the year was as follows:

Charitable activities
Support services		 2024
No.
21
2		 2023
No.

18

2
23
20

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2024 2023
No. No.
In the band £60,001 - £70,000 1 1

The total amount of employee benefits received by key management personnel during the year was £242,174 (2023 - £201,846). The Charity considers its key management personnel in 2024 to comprise:

11. Pensions

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. The pensions cost charge represents contributions payable by the charity to the fund and amounted to £46,006 (2023 - £37,963).

Contributions totalling £7,711 (2023: £3,330) were payable to the fund at the balance sheet date and are included in creditors.

Page 36

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL-) .

During the year ended 31 March 2024, expenses totalling £ 169 were reimbursed or paid directly to 3 Trustees (2023 - £119 to 1 Trustee) .

13. Intangible assets

Cost
At 1 April 2023
At 31 March 2024
Amortisation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Website
£
62,116
62,116
56,560
3,333
59,893
2,223

5,556

Page 37

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Tangible fixed assets

Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
15.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Fixtures and
fittings
£
20,600
-
Office
equipment
£
32,201
2,442		 Total
£

52,801

2,442
20,600
 34,643
55,243
20,600
-
19,379
6,301
39,979

6,301
20,600
 25,680
46,280
- 8,963
8,963
_- _
12,822


12,822

2024
£
187,992
19,112
-


2023

£

289,957

12,460

20,998

323,415
207,104

Page 38

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2023
Resources deferred during the year
Amounts released from previous periods		 2024
£
22,263
12,073
16,522
112,568		 2023
£

51,566

36,623

11,851

176,878
163,426
276,918

2024
£
151,486
88,105
(151,486)

2023
£

26,563

151,486

(26,563)
88,105
151,486

17. Provisions

At 1 April 2023
Additions
Amounts used
Amounts reversed		 Provisions
£
59,268
-
(12,000)
-
47,268

Page 39

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Technology Fund
General funds
General Fund
Total Unrestricted funds
Restricted funds
Citizenship Services
Legal Education
Social Participation
Total of funds		 Balance at 1
April 2023
£
13,790		 Income
£

-		 Expenditure
£
**- **		 Transfers
in/out
£
-		 Balance at
31 March
2024
£
13,790
443,583
543,989
(683,745)		 (41,725)
262,102
457,373
543,989

(683,745)

(41,725)

275,892
-
14,804
46,398
144,843

174,500

2,577
(59,884)

(224,836)

(55,168)
-

35,532

6,193
84,959

-

-
61,202
321,920
(339,888)
41,725
84,959
518,575
865,909
(1,023,633)		 -
360,851

Designated funds are held as follows:

Held towards a Technology Fund covering the maintenance of the charity’s technological capacity.

Restricted funds are held as follows:

The Social Participation Fund comprises funds held for:

The continuance of the MADC programme in primary schools across the UK and the continuance of the Volunteering programme

The Legal Education fund comprised funds held for the continuance of the Mock Trials programme.

"Citizenship Services" is core work across the charity such as the resource library and bespoke sponsorship work not limited to legal education or social participation.

Page 40

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18.
Statement of funds (continued)
Statement of funds - prior year
Unrestricted funds
Designated funds
Technology Fund
General funds
General Fund
Total Unrestricted funds
Restricted funds
Citizenship Services
Legal Education
Social Participation
Total of funds		 Balance at
1 April 2022
£
13,790		 Income
£

_- _		 Expenditure
£
-		 Balance at
31 March
2023
£
13,790
562,988
549,957		 (669,362)
443,583
576,778
549,957

(669,362)

457,373
-
14,804
38,644
-

111,000

164,360
-

(111,000)

(156,606)
-

14,804

46,398
53,448
275,360
(267,606)
61,202
630,226
825,317		 (936,968)
518,575

Page 41

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

19. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
Total
Analysis of net assets between funds - prior period
Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
Total		 Restricted
funds
2024
£
-
-
84,959
-
-
 Unrestricted
funds
2024
£

8,963

2,223

475,400

(163,426)

(47,268)		 Total
funds
2024
£

8,963

2,223

560,359

(163,426)

(47,268)
84,959 275,892
360,851

Restricted
funds
2023
£
-
-
61,202
-
-
Unrestricted
funds
2023
£

12,822

5,556

775,181

(276,918)

(59,268)

Total
funds
2023
£

12,822

5,556

836,383

(276,918)

(59,268)
61,202 457,373
518,575

Page 42

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

20. Reconciliation of net movement in funds to net cash flow from operating activities

Net expenditure for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Increase/ (decrease) in provisions
Net cash used in operating activities
21.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
22.
Analysis of changes in net debt		 2024
£
(157,724)		 2023
£
(111,651)

11,710

-

(95,234)

147,602

(11,942)

(59,515)
2023
£

512,968

512,968
9,635
(4,283)
116,311
(113,492)
(12,000)
(161,553)

2024
£
353,255
353,255
Cash at bank and in hand At 1 April
2023
£
512,968
 Cash flows
£

(159,713)		 At 31 March
2024
£

353,255

353,255
512,968 (159,713)

Page 43

THE CITIZENSHIP FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

23. Operating lease commitments

At 31 March 2024 the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2024
£
49,036
21,265		 2023
£

59,268

139,711
70,301
198,979

24. Related Party Transactions

There were no related party transactions in the year other than those disclosed in Note 12 (2023: none)

25. Volunteers

Legal volunteers support the Mock Trial programmes through their time at competitions and as mentors. Corporate partners support citizenship education programmes through their time at schools.

Page 44