REGISTERED COMPANY NUMBER: 07134914 (England and Wales)

REGISTERED CHARITY NUMBER: 1135290

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Standing Start Trust

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Balance Sheet

4

Notes to the Financial Statements

5

to

8

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote the rehabilitation and physical and mental wellbeing of individuals with spinal cord injuries or other neurological disorders principally through the provision of grants.

Public benefit

The Trustees confirm that they have complied with the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity. This Report of the Trustees demonstrates our provision of public benefit.

ACHIEVEMENTS AND PERFORMANCE

Fundraising activities

The charity's funds have again come from individual donations. The web based facilities continue to prove an extremely popular vehicle for donating funds and the Trust will continue to promote these for the future.

The Trust continues to help sponsor a number of exercise based sessions for clients at physiotherapy facilities and all those clients have derived considerable benefit.

FINANCIAL REVIEW

Reserves policy

Our policy would be that reserves will, subject to support costs, be used for charitable activities.

FUTURE PLANS

Fundraising continues to be particularly difficult as the country is facing a cost of living crisis.

However the Trust will also continue to support funding in the area of ongoing research thus enabling a better understanding of the lives of those spinally injured. The Trust is now in addition to spinal injuries also supporting exercise based therapy for other neurological conditions such as Stroke and Multiple Sclerosis.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Prior to their appointment, trustees are expected to undergo a period of familiarisation with the charity's activities. This will include receiving background information and they are encouraged to visit the programme, see operations first hand and meet the key personnel, as well as other trustees.

When considering the appointment of new trustees, the board has regard to the requirement for any specialist skills or characteristics needed, together with general enthusiasm for the work of Standing Start Trust.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07134914 (England and Wales)

Registered Charity number

1135290

Registered office

3 Oakview Grove

Shirley

Croydon

Surrey

CR0 7QX

Trustees

W K J Evans

S Guilfoyle

C Carr

J E T Wood

Approved by order of the board of trustees on 10 October 2025 and signed on its behalf by:

W K J Evans - Trustee

31.1.25

31.1.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

609

6,700

7,309

7,181

EXPENDITURE ON

Charitable activities

Charitable activities

947

6,700

7,647

7,284

NET INCOME/(EXPENDITURE)

(338

)

-

(338

)

(103

)

RECONCILIATION OF FUNDS

Total funds brought forward

16,028

5,923

21,951

22,054

TOTAL FUNDS CARRIED FORWARD

15,690

5,923

21,613

21,951

31.1.25

31.1.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Debtors

6

-

300

300

600

Cash at bank

16,310

5,923

22,233

22,571

16,310

6,223

22,533

23,171

CREDITORS

Amounts falling due within one year

7

(620

)

(300

)

(920

)

(1,220

)

NET CURRENT ASSETS

15,690

5,923

21,613

21,951

TOTAL ASSETS LESS CURRENT LIABILITIES

15,690

5,923

21,613

21,951

NET ASSETS

15,690

5,923

21,613

21,951

FUNDS

8

Unrestricted funds

15,690

16,028

Restricted funds

5,923

5,923

TOTAL FUNDS

21,613

21,951

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 10 October 2025 and were signed on its behalf by:

W K J Evans - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	DONATIONS AND LEGACIES

31.1.25

31.1.24

£

£

Donations

7,309

7,181

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024.

4.	STAFF NUMBERS

The average number of employees during the year was nil (2024 - nil).

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

601

6,580

7,181

EXPENDITURE ON

Charitable activities

Charitable activities

704

6,580

7,284

NET INCOME/(EXPENDITURE)

(103

)

-

(103

)

RECONCILIATION OF FUNDS

Total funds brought forward

16,131

5,923

22,054

TOTAL FUNDS CARRIED FORWARD

16,028

5,923

21,951

6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

300

600

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

300

600

Accrued expenses

620

620

920

1,220

8.	MOVEMENT IN FUNDS

Net

movement

At

At 1.2.24

in funds

31.1.25

£

£

£

Unrestricted funds

General fund

16,028

(338

)

15,690

Restricted funds

Client A

5,923

-

5,923

TOTAL FUNDS

21,951

(338

)

21,613

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

609

(947

)

(338

)

Restricted funds

Client C

6,700

(6,700

)

-

TOTAL FUNDS

7,309

(7,647

)

(338

)

Comparatives for movement in funds

Net

movement

At

At 1.2.23

in funds

31.1.24

£

£

£

Unrestricted funds

General fund

16,131

(103

)

16,028

Restricted funds

Client A

5,923

-

5,923

TOTAL FUNDS

22,054

(103

)

21,951

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

601

(704

)

(103

)

Restricted funds

Client C

6,580

(6,580

)

-

TOTAL FUNDS

7,181

(7,284

)

(103

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.2.23

in funds

31.1.25

£

£

£

Unrestricted funds

General fund

16,131

(441

)

15,690

Restricted funds

Client A

5,923

-

5,923

TOTAL FUNDS

22,054

(441

)

21,613

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

1,210

(1,651

)

(441

)

Restricted funds

Client C

13,280

(13,280

)

-

TOTAL FUNDS

14,490

(14,931

)

(441

)

The General reserve represents the free funds of the charity which are not designated for particular purposes.

Restricted funds

The charity receives donations for specific individuals to support costs for their physiotherapy treatment and for confidentiality we refer to these as client A, B etc.

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2025.

10.	COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital.

The liability of the members in the event of the company being liquidated while they remain a member or within 12 months afterwards, is limited to £10 towards the cost of dissolution and the liabilities incurred by the company while they were a member.