## **nurture** uk
Annual Report and Financial Statements Every child able to learn
**October 2024 – September 2025**
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|Contents|
|A note from the Chair|3|
|A message from the CEO|4|
|Our mission and vision|5|
|Why is nurture needed?|6|
|What is nurture?|7|
|The year at a glance|9|
|Raising our voice|11|
|Strengthening our community|13|
|Expanding our reach|15|
|Large programmes|19|
|Inclusive and Nurturing Schools Programme|19|
|Nurturing schools in Surrey and Solihull|20|
|Looking to the future|21|
|Financial summary|23|
|Reserves Policy|24|
|Additional information|26|
|Annual accounts|32|
|Independent auditor’s report|46|
|Administrative information|52|
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**Children and young people are struggling with social and emotional developmental needs like never before. But there’s something we can do.**
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_**The nurturing approach to education is changing lives...**_
_**“[ When I was at my maths ] and English, I was absolutely rubbish, didn’t do anything. Then when I started [the nurture group] they taught me stuff… and now I’m starting to learn.” ”**_
_**“[ My eldest really struggles to ] come to school in the morning as she has problems when there’s transitions. The nurture side of the school is just amazing. They are safe being able to continue with their education – mentally safe, physically safe, happy – so that they can grow healthy and happy in education and at home as well.”**_
Parent of Inclusive MAT pupil
Nurture group pupil, INJE Vol. 7
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**nurture** uk Annual Report and Financial Statements 2024 – 2025
## A note from the Chair
It is a privilege to take up the role of Chair of nurtureuk at such a significant moment, both for our charity and for the children and young people we exist to serve.
I want to begin by paying tribute to my predecessor, Alan Leaman, who led the Board with dedication and skill over nine years. Under his stewardship, nurtureuk grew its income, deepened its impact, and built a passionate community of practitioners and policymakers who believe, as we do, in the transformative power of nurture. He leaves a strong legacy, and I am grateful to be building on it.
What has struck me most in my early months as Chair is the depth of conviction that runs through every part of this organisation: the staff team, our trustees, our partners and the thousands of practitioners across the UK who carry the nurture ethos into their schools every day. This is not simply a charity delivering a service. It is a movement for change. And the evidence that this movement is working continues to grow.
The challenges facing our schools are real and serious. Children’s social and emotional needs are rising. Attendance remains a persistent concern. The pressures on school staff are significant. But the policy environment is shifting in a direction that gives us genuine cause for optimism; with greater government focus on inclusive practice, social and emotional development, and the wellbeing of pupils. Nurtureuk has the expertise, the evidence and the relationships to be a leading voice in shaping what comes next.
This year has also been one of honest reflection about how we ensure nurtureuk is in the strongest possible position to grow its impact in the years ahead; financially sustainable, clearly focused, and equipped to meet the moment. I am confident that the foundations we are laying now will serve children, schools and communities well into the future.
I look forward to working with Arti and the whole team as we build on everything that has been achieved and reach even further.
Alan Downey Chair of Trustees, nurtureuk
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## A message from the CEO
This has been a year of real progress and growing momentum and I am proud of everything our team, partners and school communities have achieved together.
Our national programmes have continued to demonstrate the power of a nurturing approach (see pages 15–20 for some of our programme highlights). The Boxall Profile[®] Online continues to grow, giving schools an evidence-based tool to identify and respond to children’s social and emotional needs early before challenges escalate. This year we were also proud to launch our Transition Passport, a practical tool to support children through the critical moments of change that can so often disrupt their progress and wellbeing.
The need for nurture has never been more urgent. One in five children aged 8–16 has a probable mental health disorder.[1] Nearly a fifth of pupils are persistently absent from school.[2] Suspensions have risen sharply since the pandemic, and disadvantaged children continue to fall further behind their peers. Behind each of these statistics is a child whose social and emotional developmental needs are going unmet; a child who does not yet feel safe, understood or ready to learn. This is exactly why nurtureuk exists, and why our work matters so much.
We were delighted to publish our Inclusive Schools, Empowered Learners report, setting out the evidence for nurture practice in accessible and compelling detail. The response from schools, local authorities and policymakers has been hugely encouraging, and it sits alongside a year in which nurtureuk’s profile and influence grew considerably. I was honoured to serve as a commissioner on the Raising the Nation Play commission, contributing to a national call for a play strategy that recognises the fundamental role of play in children’s development and wellbeing. I also had the pleasure of speaking on the Culture of Curiosity podcast, exploring the themes of belonging and the urgent need for nurture in our schools; a conversation that reflects how widely this agenda is now resonating. You can read more about this work in the ‘Raising our voice’ section of this report.
It was also a year of well-earned Online recognition. The Boxall Profile[®] was nominated at the ERA Awards, and
1. Mental health of children and young people in England, NHS, 2023
2. Pupil absence in schools in England, DfE, 2025
**nurture** uk Annual Report and Financial Statements 2024 – 2025
we were proud to be shortlisted as a finalist for the Inclusive Technology of the Year award at the nasen Awards; a testament to the continued relevance and impact of our early intervention tools.
The external environment is moving in our direction. The government is placing greater emphasis on inclusive practice, social and emotional development, and early intervention. There is a renewed national focus on attendance, behaviour and pupil wellbeing. The moment for nurture, and for relational, inclusive
education has genuinely arrived, and nurtureuk is well placed to help lead that change.
None of this is possible without the people who make nurtureuk what it is. To our brilliant staff, our trustees, our associate consultants, our members and our school partners; thank you. Together, we will keep making #nurturethenorm.
Arti Sharma Chief Executive, nurtureuk
## Our mission and vision
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Why is nurture needed?
_**“[We wanted to create a place where they feel ] safe and valued. A nurturing approach allows us to do this as well as allowing us to respond better to behavioral and emotional needs, while building strong relationships in order to give our pupils the tools to succeed.”**_ Shaun McBride, Assistant Principal, Belfast Model Boys’ School
## **20% of 8 –16 year olds had a** During the last two years: **probable mental health disorder.**
**18% of pupils were persistently absent.**
**20% of pupils reported not feeling safe in school.**
**34% of pupils with an EHCP were persistently absent.**
**55% of teachers considering leaving the profession stated pupil behaviour as a main reason.**
For pupils across the UK, the reality of school is a daily struggle. But what is causing one in five pupils to regularly miss school? Some report not feeling safe in school, and for many, there are special education needs (SEN) or social, emotional, and mental health (SEMH) challenges that cause a barrier to attendance.
The growing teacher recruitment and retention crisis is also testament to the challenges currently faced by pupils and education professionals.
But nurture is already making a difference in thousands of schools across the UK, helping children and young people to flourish, and teachers to improve attendance, behaviour and attainment. This relational approach to education helps children build strong attachments in school, and makes the classroom a place they really want to be. It has also been shown to have a positive impact on staff wellbeing and retention.
**89% of teachers considering leaving the profession stated stress as a main reason.[*]**
James Roach, CEO of Inclusive *Statistics for England only Multi Academy Trust
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**nurture** uk Annual Report and Financial Statements 2024 – 2025
## What is nurture?
Nurture is an evidence-based relational approach to help children develop vital social skills, confidence and self-esteem. The nurture approach enables teachers to identify, understand, and address the social and emotional needs that create barriers to learning, helping schools improve behaviour, attendance and attainment.
Through a nurturing approach to education, which is rooted in attachment theory, we can create positive learning environments built on positive relationships, so that every child and young person feels like they belong.
**We believe that inclusion is the goal in schools, and nurture is how we get there.**
## The Six Principles of Nurture
Our approach is guided by the Six Principles of Nurture which underpin all our work with schools and educators. Thousands of schools across the UK have been trained on the Six Principles of Nurture and have transformed their school culture, relationships, policies, and community based on these Principles.
The Six Principles of Nurture build on a relational approach to learning, ensuring that every child and young person feels safe, supported, and understood by staff, including our most vulnerable pupils and pupils with SEND (Special Educational Needs and Disabilities).
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## The Graduated Approach to nurture
The Graduated Approach to nurture begins with early intervention and identification of needs via the Boxall Profile[®] . A Whole-School Approach integrates nurture throughout an entire school community to improve outcomes for all children, particularly effective in improving behaviour, boosting attendance, raising attainment, and reducing exclusions.
Nurturing interventions and nurture groups add an extra layer of support by addressing barriers to learning and developing essential social skills, resilience, collaboration, and engagement with learning.
Nurture Plus is an extended form of the traditional nurture group approach designed for the most vulnerable and disadvantaged pupils who require more dedicated support to engage positively with learning.
## **Nurture Plus**
For the most vulnerable children and young
**Nurture Groups** Boxall Nurture Group[®] classic
## **Nurturing Interventions**
Strategies to support children and young people to develop social and emotional skills
**Whole School Nurture Approach** Boxall Profile[®] for all children and young people and nurture principles are embedded
**The Boxall Profile[®]** Early identification of potential social, emotional, behavioural and/or mental health concerns
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## The year at a glance:
During the year, we developed our first Theory of Change to help focus our monitoring and evaluation.
## Theory of Change
**Our mission**
Improving the life chances of children and young people by promoting nurture across the whole education system and beyond.
**Our outcomes**
Educators motivated and confident to build nurturing relationships with pupils, and their families or caregivers.
Enhanced processes for identifying SEMH needs and reporting on progress in schools.
Increased numbers of pupils with high SEMH challenges reintegrated into the mainstream classroom.
Relational approaches increasingly cited in policy frameworks by educators.
**Our approach**
Share how to measure children’s social, emotional and behavioural needs, tailor support and track progress.
Support schools to use nurture practice to support pupils’ wellbeing and behaviour in schools.
Provide evidence on the link between improved pupil wellbeing and better educational outcomes to change behaviour and practice.
## **Our impact**
Increased recognition by educators of the value of nurture practices on improving social and emotional outcomes.
Adoption of an evidence based inclusive culture that prioritises nurturing principles and belonging across the education system.
Reduced student absences, exclusions and managed transfers.
Enhanced influence and status of nurturing approaches.
## **Our goals**
Boxall Profile[®] integrated into every school’s nurturing activies: BPO is given national recognition across the UK as the best tool to assess SEMH of pupils.
Every child’s education and development embraces nurture: UK schools understand the theory and practice of nurture.
UK governments adopt nurture for all children: nurture is recognised as important in addressing SEMH needs and exclusion in regulatory frameworks and guidance.
## **Our vision**
A world where child development isn’t limited by lack of nurture in education, and adults working with and caring for CYP are supported and equipped with evidence-based tools to help them flourish and learn.
**nurture** uk Annual Report and Financial Statements 2024 – 2025
Alongside our Theory of Change, we also created our first annual survey of nurturetrained educators, which found that:
**96% feel confident in meeting their pupils’ social and emotional developmental needs**
**89% feel confident in managing challenging pupil behaviour.**
**76% believe adopting a nurturing approach has improved the social, emotional and behavioural issues at school.**
**Over 50% say the level of disruptive behaviour interrupting teaching has decreased compared to the previous year.**
**This year has seen significant updates to the Boxall Profile[®] Online, driven by our commitment to making data more accessible and actionable. We launched powerful data dashboards specifically for multi-academy trusts, local authorities, and groups of schools, alongside new export functions designed to streamline data transfer into other school systems. We also introduced the Transition Passport feature, to support effective pupil transition between classes, settings and teachers.**
**We launched our new simplified assessment view; this intuitive layout makes completing an assessment quicker and easier than ever, providing the same trusted insights with fewer clicks. These enhancements, alongside general UX updates shaped by user feedback, contributed to us winning the Wellbeing Award at the 2025 Education Resource Awards.**
**There are now over 2,600 schools subscribing to the tool to plan, track and improve the social, emotional and development needs of their children and young people.**
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Raising our voice
This year, we have deepened our focus on social change, strengthening our role as a voice for inclusive, relational approaches in education.
We have taken further steps to influence policy and advocate for a system that better supports children and young people’s social and emotional development. Our engagement with policymakers, sector partners and stakeholders has continued to grow, enabling us to make a clear and consistent case for inclusion and nurture at every level of the system.
A key area of growth has been the Inclusive and Relational Approaches Working Group. Convened and chaired by nurtureuk, the group has gone from strength to strength and now brings together more than 50 organisations, practitioners and sector leaders. It has become a vital forum for sharing evidence, aligning messaging and developing collective solutions to the challenges facing the system. The group is playing an increasingly influential role in shaping policy thinking and strengthening collaboration across the sector.
Alongside this, we were proud to support the establishment of the All-Party Parliamentary Group (APPG) on Inclusion and Nurture in Education, which was formally registered in November, with nurtureuk providing the secretariat. The APPG provides a cross-party forum to raise awareness of inclusive, nurturing
approaches and to explore how policy and practice can better support pupil wellbeing, engagement and educational outcomes. By the end of the reporting period, the Group had attracted 27 members from across both Houses, reflecting strong and growing parliamentary interest in this agenda.
During its first year, the APPG successfully convened parliamentarians, educators and sector representatives over several meetings, establishing a clear purpose and building momentum for future work.
**nurture** uk Annual Report and Financial Statements 2024 – 2025
These developments sit alongside our ongoing engagement with MPs, peers, Department for Education officials and other key stakeholders. Over the course of the year, we have continued to make the case for nurture through meetings, events and policy engagement, ensuring that the voices of children, families and practitioners are reflected in national discussions. In parallel, we’ve been analysing Boxall Profile[®] Online data and working hard on a flagship report, to be published in November, that will provide a vital snapshot of the state of children’s social and emotional development in England, strengthening the evidence base underpinning our influencing work.
The progress we have made this year reflects a growing recognition of the importance of inclusion and nurture across education. While there is more to do, the momentum we have built – through our partnerships, our convening power and our increasing parliamentary engagement – places us in a strong position to continue driving change. We remain committed to ensuring that every child and young person has access to an education that supports them to feel safe, valued and ready to learn.
_**Arti speaking at the Schools and Academies Show, November 2024**_
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Strengthening our community
We’ve had the great privilege of hearing from and visiting a wide range of schools this year, to learn more about how they use the nurturing approach and apply the Six Principles in their unique settings.
Through our exclusive events, nurtureuk members heard from schools across the UK, including Belfast Boys’ Model School, Penygarn Community Primary School, Lockerbie Academy and St Colmcille’s Primary School. Our events explored reflective practice, whole-school and whole-community engagement, relational inclusion, and wellbeing.
Our staff team also got the chance to visit schools across the country this year, including Broadstones School, an independent special school in Stockport, Oakridge Community Primary School in North Yorkshire, and Van Gogh Primary School in London. It was incredible to see nurture in action across the different settings, and see first-hand the effect nurture is having on children, young people and their families.
_**Nurtureuk staff visiting Van Gogh Primary School in Stockwell**_
_**“[Every single child deserves to have their social, ] emotional and mental health needs met, and the work that nurtureuk does to support children to fulfill their potential is absolutely essential in every single school.”**_ Nadine Bernard, Headteacher, Van Gogh Primary School
_**“[If it wasn’t for this school, she would not be ] going to college in September. Mainstream school did not work for her, they didn’t give her the nurture she needed. Then she came here and all the staff understood her and they accepted her different needs.”**_ Parent of Broadstones School pupil
**nurture** uk Annual Report and Financial Statements 2024 – 2025
We also met with pupils, parents and staff from two schools in Kent – Homewood School and Tenterden Primary Federation – to hear about the impact of nurture in their school communities. Check out the full video below!
_**“[Nurture has entirely ] changed our school culture.”**_ Jeremy Single, Headteacher, Homewood School and Sixth Form
_**Nurtureuk staff visiting Homewood School and Sixth Form in Kent**_
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Meet our Small and Medium Programmes Team
_**We’re a small team that works together to deliver all of nurtureuk’s smaller contracts in partnership with multi-academy trusts, local authorities, and virtual schools to provide fully-funded nurture training, expert consultancy and the Boxall Profile[®] to local schools.**_
_**We’ve been delivering some really exciting place-based programmes this year, working in partnership with local authorities to take a strategic approach to social-emotional developmental needs and whole-school inclusion through the Delivering Better Value for SEND programme. Over the last year, we delivered training to 525 delegates across 12 different programmes.**_
_**Louisa Woods**_
_**Rebecca Pope**_
## **Evidence-based approach to SEMH in East Riding of Yorkshire**
Through our work with the East Riding of Yorkshire, we’re training 80 schools to use the Boxall Profile[®] to identify, understand and respond to their pupils’ needs. At the end of last year, 2,429 pupils had been assessed using the Boxall Profile[®] Online. The assessments highlighted an additional 20% of pupils with high social-emotional needs who previously did not have a registered SEN need. Without this work, these needs may have gone unnoticed, left unaddressed and escalated. Instead, these
pupils are known to schools, and they are being supported in school with Boxall Profile[®] recommended strategies, by the interventions schools have in place, and by working effectively with the council’s wider support offers, including the behaviour support team and educational psychologists. We’re already seeing early improvements in pupils’ needs, and are working with the council again this year to embed schools’ use of the Boxall . Profile[®]
_**Ebony Healy**_
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **Rutland – a nurturing county**
During this year, we began our work with Rutland County Council to deliver the National Nurturing Schools Programme to all schools in Rutland, also through the Delivering Better Value for SEND Programme. All 16 primary schools and three secondary schools in Rutland will receive training to embed whole-school approaches to nurture. What’s been really special about this contract is that the council are also funding each of the schools to implement nurture – schools are able to apply for funding for what they need, whether that’s to buy bean bags to create a nurture nook in every classroom, new doors to their play area, or books to support pupils with their emotional literacy. This fund allows schools to put their nurture practice into action.
## **Lighthouse Schools Partnership**
Since 2023, we have been collaborating with Lighthouse Schools Partnership, a multi-academy trust with 34 primary schools and four secondary schools across North Somerset, Bath and North East Somerset (BANES) and Bristol. We have delivered training in the Boxall Profile[®] , nurture groups and the National Nurturing Schools Programme to 27 of their schools, supporting the trust to achieve their aim of supporting all pupils to flourish through excellent, inclusive and responsive teaching.
## **Shropshire Virtual School**
This is a longstanding relationship where nurture is seen as an essential part of the local education system’s response to needs. To date, we have trained 108 delegates from 54 schools in how to deliver high-quality nurture groups. We share an ambition with the Virtual School to reach all Shropshire schools by the end of 2026/7, with more training planned for this year. Shropshire Virtual School staff are also currently completing the bespoke version of the National Nurturing Schools Programme, reflecting on how they embed nurture to their wider ways of working to support children and young people with experience of the care system.
_**“[I was previously told that he could ] not learn in a school environment and certainly not work unsupported, this has been proven to be untrue as I have never known him to talk and share so much about what he’s learned but also is working unsupported in many areas. Where school had previously felt unsafe the nurture provision has been an essential part of him settling in and being happy in a new school environment.”**_
Parent of North Somerset pupil
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **CASE STUDY: Oakmeadow Primary School**
Oakmeadow is a large rural primary school that runs a nurture group three afternoons a week for eight children across key stages one and two. Children typically access the nurture group for 12 weeks, and staff complete a Boxall Profile[®] at the start to identify personal targets for each child. These are reviewed every six weeks and used to inform both the nurture group activities and full-time reintegration to the mainstream classroom.
In just one year, the level of high developmental needs for a cohort of eight pupils decreased from 50% to 0%, whilst the level of high diagnostic needs decreased by 75%, according to the Boxall Profile[®] data.
_**“[ The progress that she made over ] the year during Nurture had a massive impact on her outcomes in the classroom. She had friends. She wanted to go outside and play because children wanted to go and play with her. And emotionally that has a massive impact on how she feels about herself and her self-esteem. Because of that she was able to concentrate better in the classroom and produce work.”**_ Nurture Lead, Oakmeadow Primary (What works: Four Tenets of Effective Internal Alternative Provision, The Difference, 2025)
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01/01/2024 to 31/12/2024 01/01/2025 to 25/06/2025
Total number of students assessed: 8 Total number of students assessed: 8
Developmental Diagnostic Developmental Diagnostic
l l l l l l l l l l l l
50% 25% 25% 100% 0% 0% 0% 13% 88% 25% 50% 25%
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KEY: l high level of difficulty l low level of difficulty l no apparent difficulty
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**nurture** uk Annual Report and Financial Statements 2024 – 2025
_**We love getting to work with incredibly dedicated colleagues in local authorities and multi-academy trusts who are trying to do everything they can within their budget to support their schools with the very real needs that exist. Being able to collaborate with them to think about how to address these challenges in a strategic and systemic way feels like a positive way to respond to the crises the sector faces. It’s also wonderful to see how schools work creatively to improve outcomes of pupils in their community. In Rutland for example, some of the schools are connected to military bases, and it’s been great to watch how they’re using the Six Principles of Nurture to engage with military families!**_
_**As we look to the future, we’re excited to deliver more strategic, place-based programmes. We’ve already begun working with the London Borough of Lewisham to embed nurture groups and a whole-school nurture approach in 22 schools, focusing on improving staff confidence in responding to pupils’ needs, in order to increase attendance and reduce suspensions.**_
_**Having already worked with 17 Virtual Schools to train educators from over 382 schools, we’re also looking forward to partnering with Walsall Virtual School to deliver the Boxall Profile[®] to all 120 schools in the borough.**_
_**We’ll continue to partner with many of the multi-academy trusts who have been using the Boxall Profile[®] across their schools for multiple years, and work with local authorities and MATs to deliver training and resources for schools that enable them to develop inclusive relational practice.**_
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Inclusive and Nurturing Schools Programme
We are now in the third and final year of delivering the transformational Inclusive and Nurturing Schools (INS) Programme, commissioned by the London Violence Reduction Unit (VRU), and designed to tackle exclusions by keeping pupils safe, supported and thriving in school.
The programme is being delivered to 70 schools across Barking and Dagenham, Enfield, Croydon, Greenwich, Hackney, Hammersmith and Fulham, and Islington. It comprises two strands: the healthy relationships strand delivered by Tender, and the inclusion strand delivered by nurtureuk.
To date, over 300 delegates have received training, and 13 schools have achieved the National Nurturing Schools Award. Staff confidence in responding to social, emotional and mental health needs has increased across participating schools, with 85% of teachers reporting improved understanding of pupil behaviour.
The programme also supported local authorities to champion inclusive practice and share learning across their boroughs. So far this year, we’ve delivered or supported community events in Barking and Dagenham and Enfield, with further events in the remaining boroughs scheduled for the autumn term. These events provide the opportunity for settings enrolled on the programme and those that aren’t to come together to share best practice, hear from expert speakers, and engage with the local community.
_**Barking and Dagenham community summit**_
- _**“[Being part of the INS programme has given us ] a framework to guide us through the process of transitioning into a nurturing school. The support from the team at nurtureuk has been incredibly valued. The access to all the training and resources has meant that we can deliver high level professional development, whereas we couldn’t have done that with an overstretched school budget. It was great being part of a community celebrating each other’s achievements and sharing ideas across the network to utilise in our own schools.”**_ School on the INS Programme
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Nurturing Solihull and Surrey
Our Solihull Nurturing Schools Programme began in early 2024 and is being delivered in partnership with Solihull Metropolitan Borough Council. Through the programme, 54 schools are progressing through the National Nurturing Schools Programme, supported by a two-year Boxall Profile[®] Online subscription and access to a wide range of additional resources and bespoke consultancy support.
The programme delivery is now complete, and we are delighted to have already awarded the National Nurturing Schools Award to ten schools. We look forward to receiving more award submissions over the coming months!
_**“[The impact of gaining the award has been ] particularly noticeable across the whole school community, especially within the participating schools. The work completed to date has enabled some senior leaders to be brave and to put nurture at the heart of what they do. The development of wellbeing champions and similar pieces of work has really involved children in where the school is going next, fulfilling the key element of Solihull’s current education strategy in terms of meaningful participation, fundamental to inclusive practice.”**_ Solihull Metropolitan Borough Council
Our Surrey Nurturing Schools Programme is supported by the Mental Health Investment Fund is Surrey and was developed in partnership with both Schools Alliance for Excellence (SAfE) and the schools-led Inclusion and Innovation Working Group. The programme has been rolled out to 100 schools across Surrey, and provides access to our three core training courses and a two-year Boxall Profile[®] Online subscription, in addition to a wide range of publications and consultancy support.
Over the past year, we have delivered our National Nurturing Schools Programme to all 100 schools, with a further 150 delegates attending our Theory and Practice of Nurture Groups training. Practitioners also attended networking events covering a range of topics, including our popular Beyond the Boxall Profile[®] session.
- _**“[Our trust schools find significant ] value in shared training, consistent language, and the structured support provided by nurtureuk and SAfE. This collective approach has strengthened staff development and fostered coherence across schools, particularly when aligned with wider policies and strategies such as behaviour and SEND.”**_ Sue Wardlow, CEO, Greensand MAT
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Looking to the future
The year ahead looks busy for us here at nurtureuk! As our current strategy draws to a close, we’ve been thinking carefully about nurtureuk’s future goals and direction. We plan to build on our strengths and focus on what we know we do best.
We’ll continue to develop our flagship products and training suites, with several new digital products due to launch, including additional Boxall Profile[®] training and a new relational practice award. Updates to the Boxall Profile[®] Online will focus on streamlining workflows through proactive engagement and user-led development, including a new central dashboard. These updates ensure our tool becomes increasingly valuable within schools, empowering educators to focus on what matters most: improving outcomes for children and young people.
Our research and evidence continues to grow, as analysis of Boxall Profile[®] data begins ahead of a new report launching later this year, focused on the current state of the social-emotional development needs of pupils in England and how we can respond. The next volume of the International Journal of Nurture in Education will be published, alongside new research and reports showcasing evidence-based best practice in nurture and the impact it has on the lives of children and young people.
With a Schools White Paper and a new Ofsted framework expected, the next year presents significant opportunities for nurtureuk. In addition to working alongside local authorities and multiacademy trusts to try to implement any changes set out in the White Paper, there is also a critical window to influence how inclusion, wellbeing and belonging are understood and embedded
**nurture** uk Annual Report and Financial Statements 2024 – 2025
across the system. Nurtureuk is well like in practice and how it can be positioned to respond to and shape these embedded in classrooms and across developments, working with our partners whole-school systems. By hearing **We made some key updates to the Boxall Profile[[®]] Online this year, including a** and through the APPG to ensure that directly from teachers, school leaders and **new data dashboard, class and group learning plans, tool navigation, and a Pro-** relational approaches are recognised as charities already delivering inclusive and **subscription tier. There are now over 2,400 schools subscribing to the tool to plan,** fundamental to school improvement and relational approaches, attendees will gain **track and help improve the social, emotional, behavioural development needs and** pupil outcomes. practical insight into the difference these **wellbeing of their children and young people.**
whole-school systems. By hearing **[[®]] Online this year, including a** directly from teachers, school leaders and charities already delivering inclusive and relational approaches, attendees will gain practical insight into the difference these approaches make for children and young people. It will also provide a unique space for dialogue and connection between policymakers and the sector, helping to build understanding and momentum for change.
The APPG also has an exciting programme of activity planned. A major parliamentary drop-in event, scheduled for November, is expected to bring together more than 100 attendees from across Parliament and the education sector. The event will offer parliamentarians a valuable opportunity to see what inclusive education looks
And as always, we’ll continue to strive to make nurture the norm in education settings across the UK.
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Financial summary
The financial year 2024–25 saw continued progress in nurtureuk’s mission delivery, with total income growing to £2,149,267 (2024: £1,964,778), an increase of £184,489, reflecting strong performance in our programme activities and the continued growth of the Boxall Profile[®] Online. Total expenditure for the year was £2,181,041 (2024: £2,134,227), resulting in a net deficit for the year of £31,774 (2024: deficit £169,449).
This represents a significant reduction in the deficit compared to the prior year, and reflects both the growth in income and careful management of costs across the organisation. The year-end balance sheet remains solid, with cash at bank and in hand of £459,205 alongside short-term deposits of £260,918, giving a combined cash and near-cash position of £720,123 (2024: £896,865). The movement reflects the utilisation of designated reserves and the planned draw-down of funds earmarked for investment in key strategic priorities during the year.
Designated reserves reduced considerably from £414,956 to £20,670 as the charity completed its planned programme of investment, including in research and insights, product management, public affairs, operational systems and staff training and development. These investments have bolstered nurtureuk’s infrastructure and capability. General funds increased from £242,218 to £604,730, reflecting the return of unspent designated funds to general reserves.
Trade debtors at year end were £215,968 (2024: £262,991), continuing to reflect our programme and contract-based income model. Deferred income reduced to £241,062 (2024: £456,405), reflecting the timing of income recognition on local authority and programme contracts.
A summary of designated fund movements is described in Note 16a in the financial statements.
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Reserves Policy
Nurtureuk holds all its reserves as unrestricted funds, split between designated funds and general funds (free reserves). It is the policy of the charity that free reserves should be maintained at a level equivalent to between three and six months’ routine expenditure. Above the maximum general reserves level, reserves have been designated for specific purposes to ensure the charity is not holding high cash balances that could instead be enhancing our impact on beneficiaries.
At the year end, total reserves stood at £625,400 (2024: £657,174), of which £20,670 is designated funds and £604,730 is general funds. Our free reserves are now comfortably within our target range, with a maximum of approximately £711,000: six months’ expenditure figure and a minimum of approximately £474,000 three months’ expenditure figure.
During the year, the charity completed its programme of designated reserve investments, which focused on enhancing our research and insights reports, developing the Boxall Profile[®] Online, strengthening our public affairs presence, and investing in staff training and development. With these investments now largely complete, the board has reviewed the designation of reserves and transferred the majority of remaining designated funds back to general reserves, reflecting the conclusion of those specific projects.
As nurtureuk moves into a new strategic phase focused on embedding relational practice and building long-term financial sustainability, the trustees will keep the reserves policy under active review. Any free reserves above our target threshold will be considered for reinvestment into priority areas that enable us to deliver on our mission and grow our reach and impact.
**nurture** uk Annual Report and Financial Statements 2024 – 2025
14
ill lllll
. Jii 11-4,
PDI
11
11
## Additional information
## Risk management
Trustees fully recognise their responsibility for the management of risk and determine this duty at two levels, the Finance, Audit and Risk (FAR) Committee, and at board level. The FAR Committee is charged with identifying, assessing and minimising the major risks (based on likelihood of occurrence and potential impact) to which the charity is exposed.
The FAR Committee regularly reviews and assesses the impact of external market conditions (education/schools), wider economy, as well as staffing and operational, governance, regulatory and compliance risks that may impact on charities’ ability to deliver against its strategic and charitable goals. The charity closely monitors budget and forecasts and reviews business plans and activities to ensure contingencies are in place to manage a fall in demand.
The charity is a member of various charity membership organisations to ensure it keeps abreast of latest developments for charity compliance and good governance.
This group consists of a minimum of two trustees and the chief executive. The risk policy is also reviewed by this group annually. In line with the existing Risk Policy, the FAR Committee reviewed the full Risk Register at each meeting with a discussion held on each risk and evaluation of the existing risk score. Timeframes for mitigating actions are discussed and recorded to provide a residual risk score. Through this process new and emerging risks are also considered for addition to the risk register.
At each board meeting the highest scoring risks are discussed (amber and red), alongside the mitigations, providing risk management and reporting at the highest governance level. This promotes transparency and accountability for mitigating actions, and all trustees are invited to add and discuss new and emerging risks during the meeting, or at any point in the year directly with the chief executive.
The board considers the system of internal controls that govern its finances and operations to be well established and provide reasonable assurance against any major risks.
26
**nurture** uk Annual Report and Financial Statements 2024 – 2025
|**Risk**|**Mitigations**|
|---|---|
|Inappropriate/unauthorised use of
nurtureuk’s brand or name, contacts
and IP could hamper nurtureuk’s
ability to promote its services, or see
its policy positions and campaigns
compromised.|lWe conduct regular horizon scanning to ensure we are up to
date with where and how our brand is used.
lUpdated contracts for employees and associates highlighting
IP and nurtureuk ownership of business data and contacts.
lWe will be reviewing the IP for Boxall Profle®Online and
nurture group training to ensure further protection|
|Unfavourable economic environment
and unfunded pay increases result in
overstretched school budgets, leading
to falling demand for services from
schools|lWe ensure close monitoring of fnancial performance and
demand and review budget and forecasts if demand falls
sharply
lWe engage in focused marketing campaigns backed by
evidence to drive interest and engagement of products and
services|
|Failure to meet fnancial targets for the
year – Year-end potential defcit results
in drain on reserves. Failure to diversify
income streams.|lWe have a robust business plan now in phase 3 and are able
to monitor fnancial performance on a daily basis|
|Unexpected loss of income due to
external factors beyond nurtureuk
control – fnancial downturn, austerity
measures etc: lack of funds to achieve
strategic objectives or specifc projects.|lMonthly budget planning with SLT and quarterly with FAR
Committee
lMonitoring of real-time fnancial information and management
accounts.
lClose monthly review and planning of OKRs.
lUpdating of forecasts at least quarterly|
|Sharply increasing costs and reduced
margins due to infation in wider
economy|lMajority of cost base fxed annually (staff pay and contractor
pay rates, long-term contracts), while other costs to run
programmes and standard products designed to be not as
susceptible to infation.
lMargins across our product portfolio is healthy,|
|Staff wellbeing and capacity. Risk of
illness, stress and demotivation impact
on day to day delivery of the charity’s
mission|lRegular check-ins by managers, monitoring of workload &
morale.
lCreate opportunities for informal connection.
lEnsure staff have ergonomic equipment they need.
lEnsure policies re sick pay and isolating are clear. Budget to
ensure have suffcient staffng for work.|
|Lack of skills and capability in-house
to achieve strategic plans and reach
goals|lRevised competency framework and targeted training for staff
lRegular review of outsourced services to assess balance of
in-house and outsourced provision|
27
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Structure, governance and management
**Structure:** The Nurture Group Network Limited (also known as nurtureuk) is a registered charity and a company limited by guarantee, governed by its Memorandum and Articles of Association, updated in 2016.
The Board of Trustees are the directors of the company for the purposes of the Companies Act 2006. The trustees set the strategy, policy and financial framework for the charity, have the responsibility for its overall direction and control, and ensuring it acts in the best interests of its beneficiaries. Authority for the day-to-day management of operations is delegated to the Chief Executive Officer.
The Board of Trustees meets as a body four times a year. There are three standing subcommittees of the Board:
- l Remuneration Committee
- l Finance, Audit & Risk (FAR)
l Research, Evidence & Ethics (replaced by Research and Policy Committee in 2023)
These committees facilitate the overall governance of the organisation by both allowing trustees to better use their skills and experience in more targeted ways, as well as allowing more time at meetings of the full Board to discuss the overall strategy and direction of the charity.
We welcome the inclusion of volunteers (other than trustees) to add their expertise to the committees and are actively seeking volunteers for these roles which we feel could bring a wealth of knowledge and experience to the committee structure.
**Governance and management:** Under the requirements of the Memorandum and Articles of Association, trustees are elected initially for a three-year term and can be re-elected for up to two further periods of three years by the board, with ratification at the next Annual General Meeting following re-election. As such, nine years is the maximum a trustee can serve on the board.
Trustees are required to register their interests with the Chief Executive Officer. Any new interest and interests relevant to agenda items must be declared at the start of every board meeting. An annual declaration of interests is completed in order to keep the register up to date.
## Fundraising Activities
As reflected in the Statement of Financial Activities and in Note 1 to the financial statements, nurtureuk income is almost wholly trading in nature via local authority contracts and direct to school sales, and as a result the organisation is not reliant on fundraising income. No proactive fundraising was undertaken during the year and we do not contract with any third parties to fundraise on our behalf.
## Trustee Recruitment and Training
New trustees are recruited and co-opted by the existing trustees, in accordance
28
**nurture** uk Annual Report and Financial Statements 2024 – 2025
with the governing documents. Trustee vacancies are advertised externally, including directly to members, with the desired areas of expertise explicitly stated. Applications are reviewed and interviews are conducted by a panel of board members along with the CEO, the make-up of which is dependent upon the expertise being sought.
An induction programme has been implemented, alongside a trustee handbook. New trustees are given a ‘buddy’ in the first few months to assist with integrating into the board and the organisation. Relevant papers and guidance are provided in order that trustees are able to fulfil their duties. As part of the induction programme, newly appointed trustees are encouraged to meet staff, and wherever possible, visit a nurture group in their area to gain an in-depth appreciation of the work that the charity supports and promotes.
Training opportunities are circulated to all board members, who are encouraged to attend any relevant courses as appropriate. A budget is provided for this purpose within the annual budget setting process. Nurtureuk is a member of CFG and NCVO and utilises both organisation’s resources and networks to maintain current sector finance and governance knowledge.
## Key Management Personnel
The key management personnel are the trustees, who are not paid for their work, the CEO, the Director of Products and Services, the Head of Operations, the Head of Income and Partnerships, and the Head of External Relations. The trustees delegate responsibility for the day to day running of the charity to the CEO.
## Remuneration policy
The annual pay review of the CEO is performed by the Remuneration Committee, comprising a minimum of the Chair of Trustees, Treasurer and Secretary. Other trustees may be invited by the Chair to attend, as required. The committee review the annual appraisal of the CEO, which is performed by the Chair. Nurtureuk remuneration policy states that “we aim to pay competitively in order to attract and retain high quality employees. The reward package for the Chief Executive is regularly benchmarked against other comparable organisations, aims to reflect the knowledge skills, responsibility and competencies and is based upon affordability, performance and other internal and external factors”. The policy also contains a pay ratio cap for the CEO of five times the lowest paid FTE salary. The annual appraisals and salary review for the rest of the staff is carried out by the CEO and line managers, and any pay increase awarded must be approved by the board.
## Public benefit
The trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in setting the aims and objectives of the charity and its future plans. Nurtureuk is
29
**nurture** uk Annual Report and Financial Statements 2024 – 2025
fully committed to providing public benefit across its full range of research data, in developing quality publications, providing quality training and in seeking to influence education policy.
The Quality Mark Award for schools endorsing effective practice in nurture groups is widely sought. It is operated at a deficit, funded by surpluses in other activities, but made worthwhile by helping to set, encourage and maintain quality standards within establishments with nurture groups. Publications such as our International Journal of Nurture in Education, newsletters and leaflets are freely available to read online.
Nurture groups have been in operation for over 50 years, with numerous evaluations evidencing their success. Pupils, parents, teachers and support assistants refer to nurture groups as an effective intervention strategy. Several government papers and reports have endorsed nurture group provision, including the Mental Health and Behaviour in Schools Report in 2014 and Estyn’s Attendance in Secondary Schools report, also published in 2014. In addition, Queen’s University Belfast in a study funded by the Department for Education for Northern Ireland in 2016 found nurture groups highly successful in improving outcomes for children and as having the potential to result in significant savings to the education system and even greater to society.
## Thanks
Nurtureuk has enjoyed another important year of growth in pursuing its objectives and the trustees wish to express their thanks to the staff and nurture consultants for their continued hard work and commitment. The trustees also wish to extend their gratitude to all our members and supporters for their continued loyalty to nurtureuk.
## Auditors
Auditors Sayer Vincent LLP were appointed in December 2022. They were deemed to be appointable in accordance with section 487(2) of the Companies Act 2006.
## Statement of Trustees Responsibilities
The trustees (who are also directors of The Nurture Group Network Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with the Companies Act 2006 and United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and applicable law (UK Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. Under Company Law the trustees must not approve the financial statements unless they are satisfied that the requirement is met. In
30
**nurture** uk Annual Report and Financial Statements 2024 – 2025
preparing these financial statements, the trustees are required to:
- l Select suitable accounting policies and then apply them consistently
- l Observe the methods and principles in the Charities SORP
- l Make judgements and estimates that are reasonable and prudent
- l State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
- l Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, Charities and Trustee Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- l There is no relevant audit information of which the charitable company’s auditor is unaware
- l The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report and financial statements have been prepared in accordance with the special provisions available to small companies under Part 15 of the Companies Act 2006. The Trustees Annual Report was approved by the trustees and signed on their behalf.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime with part 15 of the Companies Act 2006. The financial statements were approved by the trustees and authorised for issue on: 19 June 2026
**----- Start of picture text -----**
…………………………………………………………………………. ………………………………………………………………………….
Alan Downey Claire Hersey
Chair Treasurer
**----- End of picture text -----**
The Nurture Group Network Limited Company registration number 05562426
31
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Annual accounts
## **The Nurture Group Network Limited**
## Statement of Financial Activities (incorporating an income and expenditure account)
## **For the year ended 30 September 2025**
|Note
**Income from:**
Donations and legacies
2
Charitable activities
Nurture delivery
3
Other
**Total income**
**Expenditure on:**
Raising funds
4
Charitable activities
Nurture delivery
4
Policy and public affairs
4
Research
4
Impact
4
Other
4
**Total expenditure**
**Net (expenditure) for the year**
5
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2025**
**Total**
**£**
**30,165**
**2,106,552**
**12,551**
**2,149,267**
**378,799**
**1,389,546**
**207,033**
**62,640**
**55,263**
**87,760**
**2,181,041**
**(31,774)**
**(31,774)**
**657,174**
**625,400**|2024
Total
£|
|---|---|---|
|||37,607
1,927,171
–|
|||1,964,778|
|||385,635
1,397,878
218,958
27,535
68,970
35,251|
|||2,134,227|
|||(169,449)|
|||(169,449)
826,623|
|||657,174|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. All income in the current and previous years is unrestricted. Movements in funds are disclosed in Note 16.
32
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## The Nurture Group Network Limited: Balance Sheet
**As at 30 September 2025**
|Note
**£**
**Fixed assets:**
Intangible assets
10
Tangible assets
11
**Current assets:**
Stock
**29,848**
Debtors
12
**260,898**
Short term deposits
**260,918**
Cash at bank and in hand
**459,206**
**1,010,870**
**Liabilities:**
Creditors: amounts falling due within one year
13
**(397,203)**
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**The funds of the charity:**
16
Unrestricted income funds:
Designated funds
**20,669**
General funds
**604,731**
Total unrestricted funds
**Total charity funds**
Approved by the trustees on 19 June 2026 and signed on their behalf by
…………………………………………………………………………. ………………………………………
Alan Downey
Chair
Claire Hersey
Treasurer|**£**
**29,848**
**260,898**
**260,918**
**459,206**|**2025**
**£**
**258**
**11,474**|£
29,101
296,662
500,000
396,865|2024
£
478
8,404|
|---|---|---|---|---|
|||**11,732**
**613,668**||8,882
648,292|
||**1,010,870**||1,222,628||
||**(397,203)**||(574,336)||
||**20,669**
**604,731**||414,956
242,218||
|||**625,400**||657,174|
|||**625,400**||657,174|
|||**625,400**||657,174|
||||….||
|||**625,400**||657,174|
|||………………………………|||
The Nurture Group Network Limited Company registration number 05562426
33
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## The Nurture Group Network Limited: Statement of cash flows
**For the year ended 30 September 2025**
|**2025**
**£**
**£**
**Cash fows from operating activities**
Net expenditure for the reporting period
(as per the statement of fnancial activities)
**(31,774)**
Depreciation and amortisation charges
**2,494**
Loan interest paid
**–**
(Increase) in stocks
**(748)**
Decrease in debtors
**35,764**
(Increase) in creditors
**(177,133)**
**Net cash (used in)/provided by operating activities**
**(171,397)**
**Cash fows from investing activities:**
Purchase of tangible fxed assets
**(5,344)**
**Net cash (used in) investing activities**
**(5,344)**
**Cash fows from fnancing activities:**
Repayments of loans
**–**
Interest paid
**–**
**Net cash (used in) fnancing activities**
**–**
**Change in cash and cash equivalents in the year**
**(176,741)**
Cash and cash equivalents at the beginning of the year
**896,865**
**Cash and cash equivalents at the end of the year**
**720,124**
**Breakdown of cash and cash equivalents at the end of the year**
Cash
459,206
Short-term deposits
260,918
**720,124**|2024|2024|
|---|---|---|
||£
(169,449)
4,245
693
(8,497)
266,940
97,911
(5,247)
(23,024)
(693)|£|
|||191,843
(5,247)
(23,718)
162,878
733,987|
|||896,865|
|||396,865
500,000|
|||896,865|
34
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## The Nurture Group Network Limited: Notes to the financial statements
## **For the year ended 30 September 2025**
## **1 Accounting policies**
## **a) Statutory information**
The Nurture Group Network Ltd is a charitable company limited by guarantee and is incorporated in England and Wales.
The registered office address is Insight House, Riverside Business Park, Stansted Mountfitchet, CM24 8PL.
## **b) Basis of preparation**
The financial statements have been prepared in accordance with 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) – (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
## **c) Public benefit entity**
The charity meets the definition of a public benefit entity under FRS 102.
## **d) Going concern**
The management committee considers that there are no material uncertainties about the charity ability to continue as a going concern.
The charity holds significant cash balances and manages cashflow carefully, meaning it is able to pay its liabilities as and when they fall due, and operational and financial risks are monitored regularly by the senior management team so mitigating actions can be taken as appropriate. Following due consideration of the trading performance and market conditions the trustees have concluded that there is a reasonable expectation that the charity has adequate reserves and cash flow to operate for the foreseeable future and, accordingly, the charity has continued to prepare its accounts on a going concern basis.
## **e) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
## **f) Donations of gifts, services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **g) 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 bank.
## **h) Fund accounting**
35
**nurture** uk Annual Report and Financial Statements 2024 – 2025
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
## **i) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
- Expenditure on charitable activities includes the costs of the three main activities of the charity, namely training and standards, policy and public affairs and research, and other charitable activities, undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **j) Allocation of support costs**
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of an estimate of staff time.
Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.
Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## **k) Operating leases**
Rental charges are charged on a straight line basis over the term of the lease.
## **l) Intangible fixed assets**
Intangible fixed assets are recorded at cost less accumulated amortisation. Amortisation is calculated and charged to the SoFA using the straight line method. Intangible assets such as software will be reviewed periodically, so that any technological advancement which may give rise to impairment can be judged. Costs associated with maintenance of the software or website are recognised in the SoFA as costs are incurred.
Amortisation is calculated at the following rate: IT/software: 25% straight line
## **m) Tangible fixed assets**
Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
l Fixtures and fittings
5 years
## **n) Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. In general, cost is determined on a first in first out basis and includes transport and handling costs. Provision is made where necessary for obsolete, slow moving and defective stocks. Donated items of stock, held for distribution or resale, are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **o) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
36
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **p) 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.
## **q) Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **r) 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.
## **s) Pensions**
From 1 February 2017 the charity implemented a new workplace pension scheme and continues to comply with all autoenrolment regulations.
## **2 Income from donations and legacies**
|**Income from donations and legacies**|||
|---|---|---|
|Membership subscriptions
Other donations
**Income from charitable activities**|**2025**
**Total**
**£**
**6,738**
**23,427**
**30,165**|2024
Total
£
20,657
16,950
37,607|
|Nurture delivery
Total income from charitable activities|**2025**
**Total**
**£**
**2,106,552**
**2,106,552**|2024
Total
£
1,927,171
1,927,171|
## **3 Income from charitable activities**
All income and expenditure in the current and previous years is unrestricted.
## **4a Analysis of expenditure (current year)**
37
**nurture** uk Annual Report and Financial Statements 2024 – 2025
|Raising
funds
£
Staff costs
(Note 6)
236,905
Other direct
costs
41,701
Professional
fees
–
Premises costs
–
IT costs
–
Other
administrative
costs
–
278,606
Support costs
90,642
Governance
costs
9,551
**Total**
**expenditure**
**2025**
**378,799 **
Total
expenditure
2024
385,635|Raising
funds
£
Staff costs
(Note 6)
236,905
Other direct
costs
41,701
Professional
fees
–
Premises costs
–
IT costs
–
Other
administrative
costs
–
278,606
Support costs
90,642
Governance
costs
9,551
**Total**
**expenditure**
**2025**
**378,799 **
Total
expenditure
2024
385,635||Charitable activities|Charitable activities|Charitable activities||
Governance
costs
£
21,015
–
11,550
1,031
741
20,655|
Support
costs
£
253,011
–
110,998
19,767
100,223
37,898|
**2025**
**Total**
**£**
**1,250,315**
**627,863**
**122,548**
**20,798**
**100,964**
**58,553**|
2024
Total
£
1,094,256
574,419
124,536
16,550
82,528
241,938|
|---|---|---|---|---|---|---|---|---|---|---|
|||
Nurture
delivery
£
524,848
497,161
–
–
–
–|
Policy
and
public
affairs
68,866
83,406
–
–
–
–|
Research
40,477
5,595
–
–
–
–|Impact
40,646
–
–
–
–
–|Other
charitable
activities
64,547
–
–
–
–
–|||||
||278,606
90,642
9,551|1,022,009
332,501
35,036|152,272
49,541
5,220|46,072
14,989
1,579|40,646
13,224
1,393|64,547
21,000
2,213|54,992
–
(54,992)|521,897
(521,897)
–|2,181,041
**–**
**–**|2,134,227
–
–|
||**378,799 **
385,635|**1,389,546 **
1,397,878|**207,033**
218,958|**62,640 **
27,535|**55,263**
68,970|**87,760**
35,251|**–**
–|**– **
–|**2,181,041**
–|–
2,134,227|
38
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **4b Analysis of expenditure (prior year)**
|Staff costs
(Note 6)
Other direct costs
Professional fees
Premises costs
IT costs
Other
administrative
costs
Support costs
Governance
costs
**Total**
**expenditure**
**2024**|Raising
funds
£
215,423
42,986
–
–
–
–
258,409
110,162
17,064
**385,635 **||Charitable activities|Charitable activities|Charitable activities|Other
charitable
activities
22,929
692
–
–
–
–
23,621
10,070
1,560|Governance
costs
£
28,145
–
13,900
819
115
51,456
94,435
–
(94,435)
**–**|Support
costs
£
210,411
–
110,636
15,731
82,413
190,482
609,673
(609,673)
**–**|**2024**
**Total**
**£**
**1,094,256**
**574,419**
**124,536**
**16,550**
**82,528**
**241,938**|
|---|---|---|---|---|---|---|---|---|---|
|||Nurture
delivery
£
498,062
438,639
–
–
–
–
936,701
399,324
61,853
**1,397,878**|Policy
and
public
affairs
63,681
83,040
–
–
–
–
146,721
62,549
9,688
**218,958**|Research
18,451
–
–
–
–
–
18,451
7,866
1,218
**27,535**|Impact
37,154
9,062
–
–
–
–
46,216
19,702
3,052
**68,970**|||||
||||||||||2,134,227
**–**
**–**|
|||||||**35,251**|||**2,134,227**|
## **5 Net expenditure for the year**
|**Net expenditure for theyear**|||
|---|---|---|
|This is stated after charging / (crediting):|||
||**2025**|**2024**|
||**£**|**£**|
|Depreciation and amortisation|2,494|4,245|
|Trustees’ expenses|10,607|3,042|
|Operating lease rentals payable:|||
|Property|7,581|5,220|
|Auditor’s remuneration (excluding VAT):|||
|Current year audit|11,550|10,500|
|Under accrual in respect of previous year|–|3,400|
39
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
|Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defned contribution pension schemes|**2025**
**£**
1,067,076
129,183
54,056|2024
£
947,820
100,204
46,232|
|---|---|---|
||**1,250,315**|1,094,256|
One employee received employee benefits (excluding employer pension costs and employer’s national insurance) during the year between £80,000 - £89,999 (2024: 1)
The total employee benefits (including pension contributions and employer’s national insurance) of the key management personnel were £354,121 (2024: £268,535).
The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
Trustees’ expenses represents the payment or reimbursement of travel and subsistence costs, and costs relating to a trustee event in September 2025 totalling £10,607 (2024: £3,042) incurred by 8 (2024: 6) members relating to attendance at meetings of the trustees.
Trustees are encouraged to be members of nurtureuk. During the year £0 membership fees were paid by trustees
## **7 Staff numbers**
The average number of employees (head count based on number of staff employed) during the year was 28 (2024: 26).
|Staff are split across the activities of the charity as follows (average monthly number of
employees):
Raising funds
Training and standards
Policy and public affairs
Impact
Research
Support
Governance
Other charitable activities|**2025**
**No.**
**3.7**
**10.0**
**0.9**
**0.6**
**0.8**
**8.7**
**1.1**
**2.2**|2024
No.
3.8
10.9
0.7
0.8
0.6
8.0
0.9
0.3|
|---|---|---|
||**28.0**|26.0|
## **8 Related party transactions**
There are no related party transactions to disclose for this financial year (2024: none).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## **9 Taxation**
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
40
**nurture** uk Annual Report and Financial Statements 2024 – 2025
|**10**
**11**|**Intangible fxed assets**|||
|---|---|---|---|
||**Cost**
At the start of the year
At the end of the year
**Amortisation**
At the start of the year
Charge for the year
At the end of the year
**Net book value**
**At the end of the year**
At the start of the year
**Tangible fxed assets**|IT software
£
84,430|**Total**
**£**
**84,430**|
|||84,430|**84,430**|
|||83,952
220|**83,952**
**220**|
|||84,172|**84,172**|
|||258|**258**|
|||478|478|
|||||
||**Cost**
At the start of the year
Additions in year
At the end of the year
**Depreciation**
At the start of the year
Charge for the year
At the end of the year
**Net book value**
**At the end of the year**
At the start of the year|Offce
Equipment
£
12,690
5,344|
**Total**
**£**
**12,690**
**5,344**|
|||18,034|**18,034**|
|||4,286
2,274|**4,286**
**2,274**|
|||6,560|**6,560**|
|||11,474|**11,474**|
|||8,404|8,404|
All of the above assets are used for charitable purposes.
## **12 Debtors**
|**Debtors**|||
|---|---|---|
|Trade debtors
Prepayments
Accrued income|**2025**
**£**
**215,968**
**33,756**
**11,174**|2024
£
262,991
33,671
–|
||**260,898**|296,662|
41
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **13 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within oneyear**|||
|---|---|---|
|Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income (note 14)|**2025**
**£**
**40,730**
**71,727**
**7,417**
**36,267**
**241,062**|
2024
£
49,325
38,608
6,665
23,333
456,405|
||**397,203**|574,336|
## **14 Deferred income**
Deferred income comprises member and income received in advance for project delivery work with schools and local authorities.
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year|**2025**
**£**
**456,405**
**(456,405)**
**241,062**|
2024
£
368,874
(368,874)
456,405|
|---|---|---|
||**241,062**|456,405|
## **15a Analysis of net assets between funds (current year)**
|**Analysis of net assets between funds (currentyear)**||||
|---|---|---|---|
|Fixed assets
Net current assets
**Net assets at 30 September 2024**|General
unrestricted
£
-
604,731|
Designated
£
11,732
8,937|**Total funds**
**£**
**11,732**
**613,668**|
||**604,731**|**20,669**|**625,400**|
## **15b Analysis of net assets between funds (prior year)**
|**Analysis of net assets between funds (prioryear)**||||
|---|---|---|---|
|Fixed assets
Net current assets
**Net assets at 30 September 2024**|General
unrestricted
£
–
242,218|
Designated
£
8,882
406,074|**Total funds**
**£**
**8,882**
**648,292**|
||**242,218**|**414,956**|**657,174**|
## **16a Movements in funds (current year)**
42
**nurture** uk Annual Report and Financial Statements 2024 – 2025
|**Unrestricted funds:**
Designated funds:
Data accessibility and insights
Research
Public affairs
Digital Marketing
Website
BPO
Product management
Iplicit integration
Operational systems
Training & development
Fixed assets fund
Total designated funds
**General funds**
**Total unrestricted funds**
**Total funds**|At 1 October
2024
£
2,074
120,125
45,644
6,649
20,000
40,916
98,443
17,000
23,000
32,222
8,883|
Income &
gains
£
–
–
–
–
–
–
–
–
–
–
–|
Expenditure &
losses
£
(9,000)
(44,683)
(44,674)
–
–
–
(47,384)
–
(18,811)
(4,478)
(2,495)|
Transfers
£
6,926
(75,442)
(970)
(6,649)
(20,000)
(40,916)
(47,173)
(17,000)
862
(27,744)
5,344|**At 30**
**September**
**2025**
**£**
–
–
–
–
–
–
3,886
–
5,051
–
11,732
**20,669**
**604,731**
**625,400**
**625,400**|
|---|---|---|---|---|---|
||414,956|–|(171,525)|(222,762)||
||242,218|2,149,267|(2,009,516)|222,762||
||657,174|2,149,267|(2,181,041)|–||
||657,174|2,149,267|(2,181,041)|–||
The narrative to explain the purpose of each fund is given at the foot of the note below.
43
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **16b Movements in funds (prior year)**
|**Unrestricted funds:**
Designated funds:
Data accessibility and insights
Research
Public affairs
Digital marketing
Website
BPO
Product management
Iplicit integration
Operational systems
Training & development
Fixed assets fund
Total designated funds
**General funds**
**Total unrestricted funds**
**Total funds**|At 1 October
2023
£
3,874
–
66,998
15,000
–
36,771
–
17,000
–
25,615
7,880|
Income &
gains
£
–
–
–
–
–
–
–
–
–
–
–|
Expenditure &
losses
£
(1,800)
(14,155)
(71,354)
(8,351)
–
(39,855)
(19,277)
–
–
(8,893)
(3,320)|
Transfers
£
–
134,280
50,000
–
20,000
44,000
117,720
–
23,000
15,500
4,323|**At 30**
**September**
**2024**
**£**
**2,074**
**120,125**
**45,644**
**6,649**
**20,000**
**40,916**
**98,443**
**17,000**
**23,000**
**32,222**
**8,883**
**414,956**
**242,218**
**657,174**
**657,174**|
|---|---|---|---|---|---|
||173,138|–|(167,005)|408,823||
||653,485|1,964,778|(1,967,222)|(408,823)||
||826,623|1,964,778|(2,134,227)|–||
||826,623|1,964,778|(2,134,227)|–||
44
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **Purposes of designated funds**
Due to a challenging year there were several designated reserve balances not utilised due to expenditure being halted in the year due to the performance of the Charity. A decsion was made at the September 25 board meeting to undesignate several of these funds and transfer in to general funds.
## **Service and delivery**
The board invested £117,720 in 23/24 for product management role to manage and develop the product, development and marketing of new products and services for new audiences, working alongside our existing product and service managers.
## **Performance and standards**
Operational systems - As a fully-remote charity with a people-first approach, our systems and our people are vital to our successful operation. The board approved the investment of £23,000 in 23/24 to implement and upgrade new systems solutions for great efficiency. The priorities of these changes is to minimize errors or any duplication of work, adopt the ability to adopt an ‘automation-first’ approach. Most importantly we are seeking a smoother, more consistent customer journey with high levels of automation, which should lead to even higher levels of customer satisfaction.
## **Fixed asset fund:**
To identify net funds held as fixed assets used in the organisation’s operations, which are not therefore available for working capital.
## **Transfers between Funds:**
£222,761 (2024: £408,823) was moved from designated to general funds to support investment in development of the Boxall Profile[®] Online tool, staff training and development, increased research ability, website and operational systems development, and product management, as well as increased public affairs engagement. In the previous year, funds were designated to public affairs, Boxall Profile[®] platform development, and staff training.
## **17 Operating lease commitments payable as a lessee**
The charity’s total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods
|Less than one year|Property|Property|Equipment|Equipment|
|---|---|---|---|---|
||**2025**
**£**
**145**|2024
£
7,581|**2025**
**£**
**–**|2024
£
–|
||**145**|7,581|**–**|–|
## **18 Legal status of the charity**
The charity is a company limited by guarantee and has no share capital.
45
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Independent auditor’s report to the members of The Nurture Group Network Limited
## Opinion
We have audited the financial statements of The Nurture Group Network Limited (the ‘charitable company’) for the year ended 30 September 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice)._
_In our opinion, the financial statements:_
- l Give a true and fair view of the state of the charitable company’s affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended
- l Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- l Have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended)
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
46
**nurture** uk Annual Report and Financial Statements 2024 – 2025
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on The Nurture Group Network Limited’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## Other Information
The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- l The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- l The trustees’ annual report has been prepared in accordance with applicable legal requirements
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
47
**nurture** uk Annual Report and Financial Statements 2024 – 2025
- l Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- l The financial statements are not in agreement with the accounting records and returns; or
- l Certain disclosures of trustees’ remuneration specified by law are not made; or
- l We have not received all the information and explanations we require for our audit; or
- l The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
## Responsibilities of trustees
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## Auditor’s responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and
48
**nurture** uk Annual Report and Financial Statements 2024 – 2025
regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
## Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- l We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
- l Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- l Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- l The internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations.
- l We inspected the minutes of meetings of those charged with governance.
- l We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- l We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- l We reviewed any reports made to regulators.
- l We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- l We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- l In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware
49
**nurture** uk Annual Report and Financial Statements 2024 – 2025
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: **www.frc.org.uk/auditorsresponsibilities** _._ This description forms part of our auditor’s report.
## Use of our report
This report is made solely to the charitable company’s members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Noelia Serrano (Senior statutory auditor)
Date:
for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006
50
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## Administrative information
## **Charity Registrations:**
The Nurture Group Network (NGN)
Company Registration No. (England & Wales): 05562426 Registered Charity No. (England & Wales): 1115972 Registered Charity No. (Scotland): SC042703
## **Registered Office:**
Insight House, Riverside Business Park, Stansted Mountfitchet CM24 8PL
## **Board of Trustees:**
Alan Leaman (End of three years as Trustee/Chair September 2025)
Ian Adams
Jenni Allen Stuart Beattie Alison Betts Chris Dean Aidan de Grunchy
Claire Hersey (Hon. Treasurer)
## **Principal Office:**
Insight House, Riverside Business Park, Stansted Mountfitchet CM24 8PL
Kirsty Hird Fungisai Agnes Muchenje (resigned Dec 2025)
Bridget Robson (Vice-Chair)
Mehak Dawood Tejani
Alan Downey (Chair September 2025)
51
**nurture** uk Annual Report and Financial Statements 2024 – 2025
## **For more information**
/nurtureuk /nurtureuk /nurtureuk nurtureuk info@nurtureuk.org nurtureuk.org
## **nurture** uk
## **National Office**
Insight House, Riverside Business Park, Stoney Common Road, Stansted Mountfitchet, Essex, CM24 8PL
UK registered charity number: 1115972 Scottish registered charity number: SC042703 AH
**nurture** uk Annual Report and Financial Statements 2024 – 2025