IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY M Craft FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh062973412024-03-31062973412025-03-31062973412024-04-012025-03-31062973412023-03-31062973412023-04-012024-03-31062973412024-03-3106297341ns0:CharitableCompanyLimitedByGuarantee2024-04-012025-03-3106297341ns15:PoundSterling2024-04-012025-03-3106297341ns0:Trustee12024-04-012025-03-3106297341ns11:FRS1022024-04-012025-03-3106297341ns0:IndependentExaminationCharity2024-04-012025-03-3106297341ns11:SmallCompaniesRegimeForAccounts2024-04-012025-03-3106297341ns11:FullAccounts2024-04-012025-03-3106297341ns0:CharitiesSORP2024-04-012025-03-310629734122024-04-012025-03-3106297341ns16:EnglandWales2024-04-012025-03-3106297341ns11:RegisteredOffice2024-04-012025-03-3106297341ns0:Activity102024-04-012025-03-3106297341ns0:Activity102023-04-012024-03-3106297341ns10:WithinOneYear2025-03-3106297341ns10:WithinOneYear2024-03-3106297341ns0:TotalUnrestrictedFunds2025-03-3106297341ns10:FurnitureFittingsToolsEquipment2024-04-012025-03-310629734122024-04-012025-03-310629734132024-04-012025-03-310629734112024-04-012025-03-310629734112023-04-012024-03-3106297341ns10:FurnitureFittings2024-03-3106297341ns10:FurnitureFittings2025-03-3106297341ns10:FurnitureFittings2024-03-31
REGISTERED COMPANY NUMBER: 06297341 (England and Wales)
REGISTERED CHARITY NUMBER: 1121941









REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE PARTNERSHIP FOUNDATION

THE PARTNERSHIP FOUNDATION






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 16

THE PARTNERSHIP FOUNDATION (REGISTERED NUMBER: 06297341)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


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 March 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
The objects of the charitable company are:

a) Develop the capacities and skills of socially and economically excluded and disadvantaged groups and individuals in such a way that they are better able to identify and help meet their needs and participate more fully in society; and
b) Promote for the public benefit urban regeneration in areas of social and economic deprivation.

The areas of benefit are the local authority areas of Portsmouth, Havant, Gosport and Fareham

Significant activities
During 2024/25, the trustees continued to support families impacted by the high cost of living by giving £18,000 directly to 18 foodbanks and pantries and approved a further £22,000 by the end of the financial year.

For the Partnership Foundation to achieve its objectives of helping people, families and communities suffering social and economic deprivation, it depends on the valuable work of grassroots voluntary organisations who provide a support network across the city and its surrounding areas. The past year's investment, of £100,353, has built on existing partnerships with these organisations (who support disadvantaged groups across SE Hampshire). The Foundation continues to support its 'trusted partners', who can deliver its own charitable objectives, cost-effectively. During this year these 'trusted partners' have included the Roberts Centre (£15,000), Aspex (£20,000), Motiv8 (£15,000) and Jacobs Well in Gosport (£10,000). More recently Dentaid has become a trusted partner (£10,000). Dentaid help people, through their mobile units, who are at risk of health inequalities who have been living with the misery of toothache. The strategy of supporting Trusted Partners has helped direct the Foundation's grant giving approach over a three-to-four-year period sustaining longer term projects and helping to extend their reach and capacity.

The Foundation continued with its Community Projects Fund which offers small grants of £500. During the year there were 16 projects receiving over £8,500 of grants between them. These included voluntary organisations like the Connors Toy Library, the North End Playscheme, Abilities for Life and the Minstead Trust (a full list can be found on page 10 of these accounts). A further 6 projects and £2,900 was approved at the end of the financial year. Recently the trustees agreed to increase the small grants limit to requests of up to £1,000 and will continue to provide flexible funding that is responsive to the changing needs of our communities.

More recently the board were delighted to welcome Bernie Topham as a director. Bernie brings a wealth of experience and a strong commitment to the area.

Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public benefit throughout this report.


THE PARTNERSHIP FOUNDATION (REGISTERED NUMBER: 06297341)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW
During the year, the Foundation generated income of £145,207 with expenditure of £115,649 resulting in a surplus of £29,558.

Reserves policy
The Partnership Foundation is a small charity that receives donations annually from the Portsmouth and SE Hampshire Partnership (PSEHP). PSEHP is a local not for profit regeneration company that owns commercial property and distributes its surpluses. These annual donations vary and have often been £100,000 per annum. The trustees review these donations and their source annually to ensure they are content with the status and activities of the funding organisation. The Partnership Foundation's current, sole activity is to make grants to projects in line with its charitable objectives. The Foundation rents an office in Portsmouth Guildhall on a monthly licence and has no other contractual obligations. Staff costs are paid hourly for management and administration as and when needed.

The trustees agreed to keep reserves of £10,000 on the understanding this amount would easily cover any unforeseen costs. This reserves policy is reviewed annually when the accounts are prepared.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Partnership Foundation is a charitable company, limited by guarantee, incorporated on 29 June 2007 and registered with the Charity Commission on 11 December 2007.

The charitable company is governed by its Memorandum and Articles of Association dated 8 May 2007.

Trustees
The Articles of the charitable company currently allows for a minimum of five and a maximum of nine trustees - up to five elected by and from the membership at the AGM, up to three persons, appointed by the Board from organisations operating or active in the area of benefit or individuals who have appropriate skills and experience of benefit to the charitable company and Portsmouth and South East Hampshire Partnership Limited (corporate trustee). The Chairperson is appointed by the member of the charitable company from the Board of Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06297341 (England and Wales)

Registered Charity number
1121941

Registered office
Portsmouth Guildhall
Guildhall Square
Portsmouth
Hampshire
PO1 2AB

Trustees
M Craft
D Miles
Z Gray
A Clodfelter
R Dickens
Portsmouth and South East Hampshire Partnership Limited
B Topham - Appointed 14 October 2025

Company Secretary
Portsmouth and South East Hampshire Partnership Limited


THE PARTNERSHIP FOUNDATION (REGISTERED NUMBER: 06297341)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
S Mackie, FCA
Morris Crocker
Chartered Accountants
Lake House
2 Port Way
Port Solent
Portsmouth
Hampshire
PO6 4TY

Solicitors
Moore Barlow
Gateway House
Tollgate
Chandler's Ford
Southampton
Hampshire
SO53 3TG

Approved by order of the board of trustees on 17 December 2025 and signed on its behalf by:





M Craft - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE PARTNERSHIP FOUNDATION

Independent examiner's report to the trustees of The Partnership Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

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

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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








S Mackie, FCA

Morris Crocker
Chartered Accountants
Lake House
2 Port Way
Port Solent
Portsmouth
Hampshire
PO6 4TY

17 December 2025

THE PARTNERSHIP FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 140,000 198,000

Charitable activities 4
Partnership Foundation Fund 1,125 1,104

Investment income 3 4,082 7,332
Total 145,207 206,436

EXPENDITURE ON
Raising funds 5 6,152 6,071

Charitable activities 6
Partnership Foundation Fund 109,497 113,315

Other - 10,258
Total 115,649 129,644

Net gains on investments - 12,500

NET INCOME 29,558 89,292


RECONCILIATION OF FUNDS
Total funds brought forward 347,126 257,834

TOTAL FUNDS CARRIED FORWARD 376,684 347,126

THE PARTNERSHIP FOUNDATION (REGISTERED NUMBER: 06297341)

BALANCE SHEET
31 MARCH 2025

2025 2024
Total Total
funds funds
Notes £    £   
FIXED ASSETS
Social investments 14 112,500 112,500

CURRENT ASSETS
Debtors 15 168,456 223,350
Cash at bank 98,412 13,776
266,868 237,126

CREDITORS
Amounts falling due within one year 16 (2,684 ) (2,500 )

NET CURRENT ASSETS 264,184 234,626

TOTAL ASSETS LESS CURRENT
LIABILITIES

376,684

347,126

NET ASSETS 376,684 347,126
FUNDS 17
Unrestricted funds 376,684 347,126
TOTAL FUNDS 376,684 347,126

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.


THE PARTNERSHIP FOUNDATION (REGISTERED NUMBER: 06297341)

BALANCE SHEET - continued
31 MARCH 2025

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 17 December 2025 and were signed on its behalf by:





M Craft - Trustee

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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, as modified by the revaluation of certain assets.

The trustees consider that there are material uncertainties about the Charity's ability to continue as a going concern.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Office equipment - 33.33% on cost

Individual fixed assets costing £250 or more are capitalised at cost.

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.

Financial instruments
The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.


THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued


Debtors and cash at bank
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. Cash at bank and in hand included cash held on deposit or in a current account.

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.

2. DONATIONS AND LEGACIES
2025 2024
£    £   
Donations 140,000 198,000

3. INVESTMENT INCOME
2025 2024
£    £   
Rents received 3,076 5,828
Deposit account interest 1,006 1,504
4,082 7,332

All investment income is derived from assets held in the United Kingdom.

4. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £    £   
Hope into action Partnership Foundation Fund 1,125 1,104

5. RAISING FUNDS

Other trading activities
2025 2024
£    £   
Rent 6,152 6,071


THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
(see note costs (see
7) note 8) Totals
£    £    £   
Partnership Foundation Fund 100,353 9,144 109,497

7. GRANTS PAYABLE
2025 2024
£    £   
Partnership Foundation Fund 100,353 113,315

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. GRANTS PAYABLE - continued
The total grants paid to institutions during the year was as follows:
2025 2024
£    £   
Aspex 20,000 10,000
EC Roberts Centre 15,000 15,000
Portsea Event 1,000 600
Marvels and meltdowns 438 -
Acts of kindness 1,000 4,000
Saturday kids zone 500 1,000
Toucan diversity - 1,000
Salvation army 1,500 2,000
Portsmouth food bank 1,000 2,500
Enable Activity 1,000 3,000
The Hive (foodbanks and food pantries) 1,000 2,905
Sparks Community Space Cuppa & Cake - 1,000
Havelock Community Centre - 500
Jacobs Well Care Centre 10,000 10,000
Abilities for Life 500 -
Motiv8 Mental Health 15,000 10,000
Community Kettle - 1,010
John Pound Centre - 300
Portsea Action Group - 500
Portsea Pantry 1,000 2,500
ECASS - 500
The Dental Charity 10,000 7,500
Southsea Green Community Garden Association - 500
The Parenting Network - 500
St Faiths Hub - 1,000
Chain Net Apparel - 500
Gosport Food Bank - 2,000
Cosham Larder - 2,000
St Judes Church 1,000 2,500
Waterlooville Food Bank 1,000 2,000
Baffins Community Pantry 1,000 2,500
Park Community Venture 1,000 2,500
Lifehouse Food Bank 1,000 2,500
Empower Global 2,000 5,000
North End Pantry - 2,500
St Simons Church 1,000 2,500
St Margarets - 2,500
Oasis Pantry - 2,500
Bridge Street Church - 2,500
GBFC Holdings Limited - 500
St Philips 1,000 500
Living Waters - 500
Connors Toy Library 500 -
North End Playscheme 500 -
Chloe's and Sophie's Special Ears Fund 415 -
Portsmouth Sail Training Trust 500 -
Minstead Trust 500 -
Family Support 500 -
North End Baptist 1,000 -
Share (Portsmouth) 500 -
St Michael 500 -
Fratton Together 1,000 -
Mustard Seed Minis 1,000 -
Rowans Hospice 5,000 -
PRCDTR Diocesan 500 -

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. GRANTS PAYABLE - continued
100,353 113,315


8. SUPPORT COSTS
Governance
Management Finance costs Totals
£    £    £    £   
Partnership Foundation Fund 4,964 86 4,094 9,144

Support costs, included in the above, are as follows:

Management
2025 2024
Partnership
Foundation Total
Fund activities
£    £   
Administration 4,964 6,428
Finance
2025 2024
Partnership
Foundation Total
Fund activities
£    £   
Bank charges 86 88
Governance costs
2025 2024
Partnership
Foundation Total
Fund activities
£    £   
Insurance 476 472
Accountancy and legal fees 3,618 3,270
4,094 3,742

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£    £   
Independent examination fees 1,776 888


THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

10. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

During the year no trustees (2024: none) were reimbursed out of pocket expenses.

Directors and Officers insurance

The charitable company also provides insurance for its directors and officers.

Key Management Remuneration

Key management includes the outsourced part time role of Chief Executive, total pay for this was nil (2024: nil).

11. STAFF COSTS

The average monthly number of employees during the year was as follows:

2025 2024
Support staff 1 1

No employees received emoluments in excess of £60,000.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 198,000

Charitable activities
Partnership Foundation Fund 1,104

Investment income 7,332
Total 206,436

EXPENDITURE ON
Raising funds 6,071

Charitable activities
Partnership Foundation Fund 113,315

Other 10,258
Total 129,644

Net gains on investments 12,500

NET INCOME 89,292


THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£   

RECONCILIATION OF FUNDS
Total funds brought forward 257,834

TOTAL FUNDS CARRIED FORWARD 347,126

13. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2024 and 31 March 2025 4,358
DEPRECIATION
At 1 April 2024 and 31 March 2025 4,358
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

14. SOCIAL INVESTMENTS
Other
investments
£   
MARKET VALUE
At 1 April 2024 and 31 March 2025 112,500
NET BOOK VALUE
At 31 March 2025 112,500
At 31 March 2024 112,500

Cost or valuation at 31 March 2025 is represented by:

Other
investments
£   
Valuation in 2024 12,500
Cost 100,000
112,500


THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 168,076 223,000
Prepayments 380 350
168,456 223,350

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 250 422
Accrued expenses 2,434 2,078
2,684 2,500

17. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 347,126 29,558 376,684

TOTAL FUNDS 347,126 29,558 376,684

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 145,207 (115,649 ) 29,558

TOTAL FUNDS 145,207 (115,649 ) 29,558


Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 257,834 89,292 347,126

TOTAL FUNDS 257,834 89,292 347,126

THE PARTNERSHIP FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

17. MOVEMENT IN FUNDS - continued

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

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 206,436 (129,644 ) 12,500 89,292

TOTAL FUNDS 206,436 (129,644 ) 12,500 89,292

18. RELATED PARTY DISCLOSURES

The following transactions took place with Portsmouth and South East Hampshire Partnership Limited (a company with directors in common with the charity) during the year:

20252024
££

Donation 140,000198,000
Debtor/(creditor) at balance sheet date25,000223,000
Rent charged3,0765,102

19. ULTIMATE CONTROLLING PARTY

The charitable company is not under the control of another entity or any one individual.

20. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.