The trustees present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
As set out in the governing documents, our charity's objects are as follows:
“The promotion of the social inclusion for the public benefit amongst young people who are socially excluded as they do not engage with educational services, by providing them with support and assistance to relieve their needs, and to assist them to integrate back into mainstream education by:
Offering curriculum-based group activities
One-to-one mentoring and support
Building links with families, schools and local authorities
Enabling families, schools and community groups to support each other and develop strategic measures towards reintegration into community life”.
The aims of our charity are to enable all children and young people to be equipped to learn and grow through positive engagement with education. We provide targeted therapeutic interventions to young people (aged 4-17) facing barriers to education in Oxfordshire and Buckinghamshire. We also offer preventative support to help all young people develop the skills to manage their wellbeing and mental health. We do this by applying evidence-based, therapeutic models, underpinned by psychology-based approaches, such as Cognitive Behavioural Therapy (CBT), Dialectical Behaviour Therapy (DBT) and Trauma-Informed Therapy, to meet the needs of everyone we work with. Our aims fully reflect the purpose that the charity was set up to achieve and develop, to reach more young people and their families, year-on-year.
Objectives, Strategies, and Activities
Delivering our aims
Every year the Trustees and Senior Leadership Team review our charity’s aims, objectives and activities alongside our budget. We reflect on the past 12 months’ achievements and outcomes and plan accordingly both for the year ahead and across the entire strategic period.
The review looks at the success of each key activity and the benefits these have brought to the young people and communities we exist to support. The review allows us to ensure that we remain in keeping with our charity’s aims and objectives in addition to problem solve any key hurdles by thinking strategically about our external environment. The Trustees consider how the planned activities will benefit the individuals they are designed for, that there are appropriate safeguards and quality trained resources in place to deliver services, and that the financial stability of the charity is robust.
The focus of our work
The aims of our charity are to enable all children and young people to be equipped to learn and grow through positive engagement with education. We provide targeted therapeutic interventions to young people (aged 4-17) facing barriers to education in Oxfordshire and Buckinghamshire. We also offer preventative support to help all young people develop the skills to manage their wellbeing and mental health.
Our model, delivered by a high-performance and highly trained team is focused on achieving significant outcomes for young people. We deliver an exceptional social return on investment - a value of £11.48 is created from every £1 invested. This figure was validated by an economist and the world’s largest university-based consultancy group for non-profits. Across 2024/2025, we calculated that One-Eighty delivered approximately £10.8m in social value in the communities we operate.
Our proprietary model is robust and evidence based. Our team is made up of highly trained and experienced staff with diverse lived-experience and backgrounds across education, health, social care, youth work, management, complex needs, and statutory sectors. Our team inform and continuously adapt our detailed understanding and application of tailored services and support. We deliver unique and tailored support through the following core service pillars:
Intensive 1:1 interventions for young people with complex challenges (such as mental health, Special Educational Needs and Disabilities (SEND), and neurodiversity.
Preventative Mental Health Projects to school-groups (Make Me Smile, Kick Start, Transitional Summer Project, School Partnership Programme).
Training and Supervision for professionals working with young people with complex needs (Cognitive Behavioural Therapy Plus, CBT+, Emotionally Based School Avoidance, EBSA, and External Supervision).
Everything One-Eighty does places the young person at the centre of all considerations and decision-making. Safeguarding is crucial in our work. Doing the right things for our young people is our driving motivation – if something does not benefit them, we don’t do it.
For more than 14 years, One-Eighty has grown its positive reputation by working in partnership with existing providers and external agencies to enable significant outcomes for young people within its remit. Partners include schools/academies, virtual schools for children we care for (VSFCWCF), social care, Adoption Support, Police, Youth Justice, other charities and grass-roots organisations. More recently, One-Eighty has developed relationships and reputation amongst the business and commercial communities. Furthermore, through a variety of training courses, conferences, external supervision sessions, projects, boards, and network forums, One-Eighty continues to seek and develop additional opportunities for growth to impact more schools, and reach more young people who, without our work would otherwise slip through the net and see their life chances significantly and negatively impacted.
In early 2024/2025, One-Eighty set out our 3-year Strategic Plan, focusing on the need to impact the growing and complex needs of young people across the counties it serves by increasing the delivery of all its core services. With nearly 40,000 young people recorded as ‘persistently absent’ from school across Oxfordshire and Buckinghamshire, the need to get to the root cause of why young people struggle to engage with education and subsequently experience a deterioration in their mental health and wellbeing, is not only a local public health emergency but a national one.
Over the past 12 months One-Eighty has increased its support for these young people by 61%. We were able to do this because of a strategic decision to recruit and mobilise additional case teams. This gave us additional capacity to deliver to more young people as well as strengthening our safeguarding and quality control infrastructure to ensure high-quality outcomes for each young person.
With a greater number of cases and increasing and more complex safeguarding needs (approximately 38 at any one time) the need to develop senior roles with a greater level of accountability and responsibility was a strategic priority. The roles of Chief Operating Officer (COO) and Director of Services were reshaped and refocused, the Interim Service Manager role was made permanent, and a Mental Health Project Lead role was created. All these senior roles were internal appointments made possible because of ongoing professional development. With these roles, One-Eighty created the capacity to deliver: analysis and prioritise financial and operational trends; support the quality of services, utilisation and mobilisation of staff effectively and efficiently; increase the support, management and oversight of growing safeguarding needs; and deliver a higher volume of preventative mental health projects across the counties. This enabled us to reach more young people, more quickly with an increased level of internal control and confidence.
The Trustees confirm that they have complied with the requirement in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit in exercising their powers and duties. They have referred to this guidance when reviewing the charity’s objects and aims and in planning its future activities.
Impact
One-Eighty has continued to deliver on our strategic aims by delivering to more young people who would otherwise slip through the net whilst ensuring that the quality and outcomes remain high. During the 2024/2025 reporting year, we have been recognised for our continued contributions within our communities by tackling public health and social justice issues through a handful of prestigious awards. The Oxfordshire Business Awards 2025 recognised One-Eighty with both the Business of the Year Award (the only charity in 29 years to have won this), and Employer of the Year Award. One-Eighty were also winners of Oxford Bus Company’s, awarded in partnership with Get Radio and Oxford City Football Club, Brand the Bus Competition. Competing against more than 60 charities One-Eighty received the most public votes - nearly 12,000 were cast across Oxfordshire. The award comprised an advertising package worth £100,000 which included a full bus wrap, internal screen advertising, local radio advertising, as well as a partnership with the local football club and its network.
These awards recognise the significant impact our services have in the community and put a spotlight on the great need that exists. It demonstrates the holistic networks that One-Eighty has chosen to engage with to seek partnership opportunities and raise the awareness across the counties of Oxfordshire and Buckinghamshire, and how these points of engagement have contributed to the successes.
One-Eighty’s CEO continues to represent the voluntary, community, and social enterprise (VCSE) sector, in partnership with another charity CEO, on the Oxfordshire Safeguarding Children Partnership. This appointment recognises the importance of One-Eighty’s vital contributions to young people and underlines our reputation by giving us a voice on the Board.
This year, One-Eighty have supported 144 young people through intensive 1:1 therapeutic interventions. This is the highest number of young people supported within a year. 1807 young people have been supported through our preventative mental health projects, including: Make Me Smile, Kick Start, and Standard/Transitional Summer Projects. In addition, 111 professionals, across school settings and organisations working with young people with complex mental health and education needs, have been supported through One-Eighty’s External Supervision service and Training suite (CBT+ and EBSA). In total 1931 young people have benefitted from One-Eighty’s services and received vital support for their needs. This is an increase on 61% from the previous year.
The average age of young person that One-Eighty has supported over the past year is 11.5 years old. This is typically a young person in year 7 at the start of their secondary school journey. This average age is younger than the previous years, indicating that One-Eighty is seeing struggles in young people particularly around significant transition stages such as year 6 into year 7 where there are significant differences and expectations in school environments.
We continue to pride ourselves on our ability to make a significant social difference in our communities we serve despite significant external challenges within our local authorities and changes within the Integrated Care System (ICS) which ultimately impact the efficiencies and funding of our operations.
In September 2024 the Senior Leadership Team, in partnership with Strategic Board members, confirmed One-Eighty’s 3-year Strategic Plan which sets out the following priorities through a comprehensive balanced scorecard and priority projects:
Increase impact on young people continuously
Establish a two-county operating model in Oxfordshire and Buckinghamshire
Attract and retain the best people to grow the charity
To continue our focus on ensuring that young people remain at the core of all our work and decisions, and to meet these objectives, the CEO and Senior Leadership Team have continued to develop and grow the staff to embed a high-performance culture. This has led to well-deserved promotions from within the team during the year and increased accountability and responsibility for high potential team members. One-Eighty continues to invest in the expertise and growth of the team through specific CPD opportunities and professional courses through its Investment Fund. This was recognised by the Oxfordshire Business Awards panel. Across our team retention remains high.
Staff who have developed into senior roles with additional responsibilities and accountabilities, and who are significant ambassadors for One-Eighty, are taking on the lead operations of One-Eighty’s priority projects to ensure that we continue to deliver our strategic objectives. Their work requires them to seek input and contributions from across the organisation and develop and deliver key KPIs within set timeframes. All projects are overseen by members of the Senior Leadership Team and governed by the Board of Trustees.
To continue our focus on ensuring that young people remain at the core of all our work and decisions, and to meet these objectives, the CEO and Senior Leadership Team have continued to develop and grow the staff to embed a high-performance culture. This has led to well-deserved promotions from within the team during the year and increased accountability and responsibility for high potential team members. One-Eighty continues to invest in the expertise and growth of the team through specific CPD opportunities and professional courses through its Investment Fund. This was recognised by the Oxfordshire Business Awards panel. Across our team retention remains high.
Staff who have developed into senior roles with additional responsibilities and accountabilities, and who are significant ambassadors for One-Eighty, are taking on the lead operations of One-Eighty’s priority projects to ensure that we continue to deliver our strategic objectives. Their work requires them to seek input and contributions from across the organisation and develop and deliver key KPIs within set timeframes. All projects are overseen by members of the Senior Leadership Team and governed by the Board of Trustees.
We continue to strive to become leaders in our sector. Our awards recognise this. We continually work to demonstrate our expertise to ensure we are both recognised and commissioned to impact more young people who otherwise would slip through the net. The services we offer for young people (aged 4-17) and their families, as well as professionals working with young people is essential. During the year, we took the strategic decision to not accept referrals for young people who would turn 18 during an intervention. This age group required different knowledge, and skill sets and liaison with different networks. Our expertise lies in the support of vulnerable under 18’s and we chose to maintain this focus. This decision, supported by data, was made within by senior staff and signed off by the Trustee Board and subsequently communicated through our service material and through our referral and commissioning pathways to ensure the understanding and rationale was communicated effectively and accurately.
Our services, including intensive 1:1 intervention as well as preventative mental health projects prove that we continue to be of vital importance and are aligned with the Integrated Care System’s (ICS) strategic objectives, impact issues of national as well as local public health, in addition to meeting the needs the local authority’s commissioning needs. The recognition of this through the Centre for Social Justice 2024 Award (a think-tank organisation that puts social justice at the heart of British politics by connecting grassroots charities with Government) is another example of how our charity and impact is influential and how we can deliver more vital support for disadvantaged young people with more awareness of our existence. We continue working with the CSJ, contributing to policy reports such as ‘Lost Boys’ and education related reports. Our Lost Boys video has been viewed many times on YouTube.
One-Eighty’s professional model prides itself on its professionalism, strategic direction and innovative ideas, and uses evidence-based approaches to ensure maximum impact in all our work. We have a 97% success rate across our planned outcomes for young people, demonstrating that we continue to significantly and effectively impact young people’s lives despite the growing challenges. We re-engage people with a positive learning experience and help to improve their mental and emotional wellbeing and can evidence both the quantitative and qualitative outcomes of these initiatives.
The need for our services continues to grow at a rapid and concerning speed, and at a time where schools and statutory services continue to struggle to manage budgets, have high turnovers, and lack the diverse skill set required to support the growing mental health, SEND needs, and neurodiversity challenges. This means that more vulnerable young people are not getting the help that they need with negative impacts not only for them and their life chances but for the communities that surround them. Despite highlighting this concern, nationally and locally there has been little effective change that has reduced these numbers. There are now nearly 190,000 young people across the UK who are slipping through the net for support and approximately 20,000-40,000 young people across the areas One-Eighty operates. This is a local and national crisis that requires significant knowledge and investment.
We continue to support young people who are known as ‘Children We Care For’ in the care of the local authority, those with SEND needs and neurodiversity challenges that impact their mental health and engagement with learning, with EHCPs and those without, young people in the Youth Justice System, and those on Child In Need (CIN) or Child Protection Plans (CP), and those within the Adoption Support system. Working across two different authorities, One-Eighty continue to enhance the skills in managing and supporting young people with different types of support plans and different infrastructures that surround them. Growing our team in Buckinghamshire, with local recruits who are familiar with the different systems and policies, continues to be an area of focus for One-Eighty and remains paramount to support local need and ensure we work collaboratively with local organisations and the vital network surrounding each young person to have a lasting impact.
For many charities, generating income through fundraising is challenging. One-Eighty has identified that building upon existing relationships and gaining trust from donors, philanthropists, commissioners, businesses, and individual givers is a vital aspect of continuing to generate income in a sustainable way. We have therefore continued to build relationships with two business networks for a second/third year as their Charity of the Year. This has allowed us to broaden and deepen our networks and reach to raise our profile. We have been able to focus efforts on attracting small but regular income through to opportunities where we hope to establish the foundations for continued relationships. We plan to continue to work on diversifying our income streams to deliver ongoing financial stability.
Despite the departure of our Director of Fundraising & Communications to a smaller charity, we have continued to build and diversify our fundraised income streams by working with a fundraising consultant and recruiting a Fundraising & Communications Officer to support the story telling element and external-facing communications of our services. As a result, One-Eighty has been successful in receiving Children in Need funding to support a multi-year growth project.
Building a case library which supports our presentations and funding applications has been a focus for One-Eighty. In doing this we have taken great care to maintain and protect the confidentiality and integrity of the young people we work with alongside exploring how we can safely utilise AI in parallel. Sharing the in-depth and skilled nature of our work in written applications and taking opportunities for us to verbally share our story and impact, is vital to our continuing growth. Telling this through the feedback of our beneficiaries is important. We are currently working on translating this knowledge into our website and communications refresh project.
Staffing
Evidenced by our recent Oxfordshire Business Awards and internal data, the model and culture that One-Eighty nurtures is an effective and impactful one. We place great importance on recruiting, looking after and developing our team.
Our team and our high-performance culture continue to be our most valued asset and resource. We manage our team to ensure all staff are working at the charity’s gold standard of practice, with non-negotiable expectations applied from the outset of employment, always delivering with our values and distinctive approach. We believe that this is paramount to improving the lives of the most vulnerable young people across the two counties we serve.
In April 2025 we were able to implement the increased Oxford Living Wage as well as offering promotions and competitive salaries (for our sector). This year was no exception with approximately 16 members of the team either receiving a promotion or salary increase because of the significant contributions and developments within their role and the charity.
Increases were signed off towards the end of the financial year. This recognises the growth, CPD investment, experience and professionalism of our team who deliver high-quality services to some of the most vulnerable young people across Oxfordshire and Buckinghamshire. A comprehensive and robust process was implemented during 2024/2025 to support, review, and appraise all staff to inform future salary and merit-based decisions. The Remuneration Committee applied the same process for the Senior Leadership Team. The salary budget and supporting decisions were reviewed by both the Finance Sub-Committee and Board of Trustees before formal sign off.
We have continued to offer training and opportunities to equip staff with advanced tools that both meet the strategic aims of the organisation, and most importantly enable them to offer tailored and vital research and evidence-based techniques and support to vulnerable young people. We are proud to have introduced an Investment Fund to support externally validated professional development opportunities for our staff. We have designed a robust process with set criteria to inform decisions as to who can apply and receive the opportunity. It is a requirement that anyone benefitting from the opportunity must embed their learning in the charity thereby ensuring we continually upskill all our team. To date we have funded three staff.
As a matter of course senior staff continually review case data to inform a strategic training schedule across the year to ensure that the training gaps are filled and reviews are frequently carried out. Safeguarding remains a central priority and regular training workshop for the team as one of our core values and operations within our services.
It is our clear intention to continue growing the team to meet demand and continue One-Eighty's trajectory. We are proud of our achievements towards meeting our stated goal of being an employer of choice and the best environment to work in. We are pleased to have been recognised regionally for this.
Growth and opportunities
Maintaining and building upon our existing relationships across our services and networks, in addition to establishing and diversifying new ones continues to be a key area of focus. We plan to launch a refreshed external presence through new communications tools and online presence. The Brand the Bus initiative in the new financial year is an opportunity to grow our reputation with the aim of impacting more young people through further strategic seed investment. During this financial year, One-Eighty have:
Taken opportunities offered through being Centre for Social Justice 2024 winners – attending private dinners with political and financial networks, in addition to contributing to policy reports, and being asked to contribute as a judge for the 2025 awards.
Prioritised investment in internal systems to maintain and develop vital information and tools to support our communications and relationships.
Taken up opportunities to raise our profile through contributing to Business Networks, sector groups and conferences, and applying for and winning awards and competitions.
Continued to develop new relationships, whilst maintaining and deepening existing relationship, with commissioners and referrers so that we continue to diversify income streams.
Continuing to contribute to county-wide strategic boards and forums such as the Oxfordshire Safeguarding Children Partnership (OSCP) and the Children & Young People’s (CYP) Forum, attend the ICS BOB VCSE Alliance Mental Health Assembly meetings, Children & Young People’s Mental Health Network Partnership, in addition to the national focus groups as part of the Centre for Social Justice (CSJ) Alliance Charities.
Working in collaboration and partnership with organisations across the sector, and mental health and education networks.
Develop the Schools Partnership Model which supports a whole-school approach to improving outcomes for children’s mental health and education needs, by working in partnership with local communities and philanthropists, and aiming to develop a corporate partnership offer.
We continue to ensure that the voices and needs of young people are at the very core of all our work. We continue delivering effective and high-quality support services to meet need as well as contributing to Buckinghamshire’s strategic desire to ‘make Buckinghamshire the happiest place,’ and Oxfordshire’s aims to ensure it is a ‘child first county.’
Infrastructure
The Senior Leadership is made up of the Chief Executive Officer (CEO) Chief Operating Officer (COO), and Director of Services. The Director of Fundraising & Communications resigned at the start of the financial year and One-Eighty has used this as an opportunity to explore the most efficient and effective way of driving income through its fundraising capacity, initially using a Fundraising Consultant and recruiting a Fundraising & Communications Officer at a junior level with the aim of growing and developing their skillset.
The CEO is responsible for the overall leadership of the organisation – driving the vision and strategy and balancing the internal culture setting and external reputation and growth development.
Both our COO and Director of Services were promoted in this financial year having recently returned from maternity leave. Their skills and experience include working with vulnerable young people with profound and complex needs across health, education, and youth offending settings; leadership across service delivery and management; financial and strategic decision-making; income generation, partnership development and stewardship, fundraising and philanthropic growth, and communications.
Together, they have day-to-day responsibility for delivering a high-quality service. They provide regular updates to the Board in the form of dashboards and a balanced scorecard, reporting on key performance indicators including financial performance, service delivery and growth, quality control, complaints, safeguarding, compliance, recruitment and impact. Their demonstrated commitment to social justice has resulted in the selection of One-Eighty as ‘Charity of the Year’ for a second year with Opendoorz Business Network, as well as the BNI Business Group.
The SLT deliver Termly Updates to the whole team. This ensures the strategy is clearly communicated with everyone aware of objectives, achievements and impact. This ensures the team is clear on strategic and individual priorities and highlights opportunities for personal development and growth in support of growth objectives. Everyone is encouraged to explore this in their monthly supervision sessions with their line manager.
One-Eighty has a strong culture of ‘grow your own’ and professional development. In parallel with our ‘refer a friend scheme’ we have successfully embedded a clear organisational DNA across our passionate professionals. We constantly look to our networks to encourage our own strategic development. In addition, we are drawing upon coaching, mentoring and expertise to grow SLT’s strategic focus through the application of new tools and techniques including AI. By having an AI expert audit our existing processes and platforms and identifying areas that we can strengthen, we will cascade the knowledge for implementation through our management teams, ensuring the safety and enhanced delivery through utilising AI technology in parallel to positive impact our operations and impact on young people’s outcomes.
Other developments within the Senior Management structure during 2024/2025 included permanently appointing a Service Manager, a Mental Health Project Leader, and promoting an Intervention Specialist to Team Leader. This enabled us to support a higher number of young people whilst maintaining the highest quality of services. Utilisation, quality, safeguarding and increased delivery and outcomes have been the key focuses of this financial year.
The role of the Senior Leadership Team for the next financial year will focus on the strategic growth and development of the charity, ensuring that: high-quality service delivery, increased impact, increased utilisation, and increased income opportunities are delivered, as well as continuing to grow an engaged workforce with a passionate culture embedded. The Implementation of priority projects with senior management taking operational responsibility will be a focus at the start of the financial year.
Members of the Senior Leadership Team will continue to lead, and work in partnership with members of the Board of Trustees, on a variety of Sub-Committees such as: Safeguarding, Finance, Remuneration, and Equality, Diversity & Inclusion (EDI).
Key Performance Indicators (KPIs)
The key financial performance indicator used by Trustees to evaluate the charity’s financial performance is the overall surplus or deficit for the year and the level of reserves held at the end of the year. This data is assessed alongside the potential upcoming opportunities for the organisation which are risk assessed on an annual basis. These are further monitored throughout the year by our Finance Sub-Committee. Re-forecast budgets are presented at the mid-way point of the financial year. The number of young people supported, the outcomes data and feedback, in parallel with the financial information is another key indicator to ensure that the charity is meeting its objectives. The details of the charity’s financial performance for the year and level of reserves at the end of the year are detailed further below in the Financial Review and the services delivered at the beginning of the performance review.
Income for the financial year was £1,229,146 which was a 27% increase from the prior year.
Most of the charity’s income for the year was generated from delivering interventions to individual young people who have complex mental health and education needs which are unmet. Much of this income is derived from schools and local authorities, for which the Charity is funded directly for each intervention delivered. Other income is raised through fundraising to deliver interventions to young people who cannot access funds from statutory services, primarily due to their thresholds or because their level of need is unknown, leaving them entirely unsupported.
Intervention revenue also includes income derived from a project to support young people over the summer, especially with the transition to secondary school (Transition Summer Project). Each young person's place is funded by a school, local authority or through fundraising.
Fundraised income included grants from trusts, philanthropists, other funding bodies, and individual giving as well as community fundraising. Expenditure for the year was £1,142,525 of which was 38% higher than the previous year and reflects the increase in headcount required to work with significantly more young people, many with increasingly complex and unmet needs. Salary costs account for 82% of the cost base, with other costs being closely monitored and managed through our robust financial controls, indicators, and systems.
The balance sheet included a cash balance of £272,310 at the year end. Included in creditors is deferred revenue of £32,728 which represents interventions or projects which were funded by the year end but for which the work was completed in the following financial year. As our Summer Project straddles two academic years, which is also two financial accounting years, this is typical to reflect.
After making appropriate enquiries, the Board of Trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Statement of Accounting Policies within the financial statements.
The Trustees review the reserve levels of the charity annually. This review encompasses the nature of the income and expenditure streams, the need to match income with commitments and the nature of reserves. The Trustees also take into consideration the future plans of the charity, the uncertainty over future income streams and other key risks identified during the risk review which are deemed to be low-risk and few.
One-Eighty has taken a strategic view of managing our reserves, which is bespoke and tailored to the charity. One Eighty has received training on reserves management and various methods of good financial management. In addition, One-Eighty has drawn on research and advice from the Institute for Voluntary Action Research, the National Council for Voluntary Organisations and the Charity Commission.
Our Reserves Policy states that One-Eighty seeks to hold reserves that will enable us to manage any unexpected and sudden costs, as well as a small amount to cover any sudden loss of income. This means that One-Eighty aims to hold reserves of £150k for unexpected costs. To respond to the increased volume of referrals, we regularly front load our recruitment at the start of the academic year and need higher reserves to do this.
The charity does not hold any investments other than holding short-term cash deposits in a Lloyds Bank Savings Account, available for immediate drawdown.
Principal Risks and Uncertainties
The Trustees have a risk management strategy which comprises:
An annual review of the principal risks and uncertainties that the charity faces.
The establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and
The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.
The results of this process are documented in the Risk Register, which is constantly reviewed considering any new information and formally reviewed annually. The principal risks and uncertainties facing the charity are as follows:
Risk of long-term Local Authority contracts not continuing, which form a significant amount of income for the organisation.
Risk to cash flow if invoices from Local Authority and other commissioners are not paid in time.
Income streams through fundraising do not continue.
The charity plans to continue with the activities outlined above in the next year, with a particular emphasis on meeting the following strategic objectives:
Increase impact on young people continuously
Establish a two-county operating model in Oxfordshire and Buckinghamshire
Attract and retain the best people to grow the charity
The key areas of operational focus for the upcoming year are to:
Utilise recent awards to raise awareness of the charity and the impact of its services through communications and marketing initiatives (such as the website, Brand the Bus, and OXBA awards).
Leverage new income streams and nurture existing relationships through focusing on developing our stewardship plan.
Grow our data capturing platforms to inform decision making and strategic plans.
Further develop and grow our preventative mental health projects to impact more young people sooner.
Continue to invest in CPD and growth of our existing staff team to enable their skills to support more young people with a growing complexity of needs.
The charity is a charitable company limited by guarantee and registered with the Charity Commission of England and Wales. The charity is governed by its Memorandum and Articles of Association, executed on 23 May 2012.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are recruited by assessing the needs of the charity and which roles are required to support the vision and mission strategies. This is discussed at Board Meetings and shared with the CEO of the charity. After placing advertisements online and head hunting via recommendations, interested persons are met with to discuss the nature of each individual role and expectations by the board of trustees. The CEO and Chair of Trustees research and explore the applicant's history and credentials to determine suitability. New potential Trustees are invited to meet with the board to determine their suitability and become familiar with other skill sets. At the following Board meeting, the recruit is discussed and elected by the Board of Trustees.
All interested Trustees submit a CV and covering letter, expressing their desire to join the Board, and are required to provide two references to determine their suitability, in addition to completing a DBS check and complete training requirements as indicated in One-Eighty’s policies.
Policies and Procedures adopted for the induction and training of Trustees
All Trustees receive a general introduction to the charity, its organisation, structures and employees. They are provided with copies of policies, procedures, minutes, accounts, budgets, plans and other documents they will need to undertake their role as Trustees.
Agenda items, financial documents, and operational dashboards are sent to Trustees prior to Board meetings to give them the opportunity to assess the status of the charity and note any questions or queries they wish to discuss. The agenda is set by the Chair of Trustees and CEO.
Training is offered to inform Trustees of the legal requirements and their necessary responsibilities, in addition to ensuring they have read the necessary documents that support the operation of One-Eighty and which govern some decisions in line with the LA’s safeguarding procedures for example. Trustees are also invited to attend general staff training days, strategy days and are part of the recruitment interview panels.
In accordance with normal commercial practice, the charity has purchased insurance to protect Trustees and officers from claims arising from negligent acts, errors or omissions occurring whilst on charity business. The insurance provides cover up to £1 million.
Members’ Liability
Each member of the charitable company undertakes to contribute to the assets of the charitable company in the event of it being wound up while they are a member, or within one year after they cease to be a member, such amount as may be required, not exceeding £10, for the debts and liabilities contracted before they ceased to be a member.
The Board of Trustees are responsible for the overall governance of the charity. They set the general strategy and business plans for the charity, approve an annual budget, monitor performance against the plans and budgets, and make major decisions about strategy, charity development and senior staff appointments and renumeration (Senior Leadership Team).
The CEO is responsible for driving the vision and strategy of the charity daily, ensuring that opportunities for partnerships and developments are met in accordance with the charity’s mission, and in-line with the annual budget. They are also responsible for communicating any key decisions and actions to the Trustees via the Chair.
The COO supports the role of the CEO by delivering the strategic growth plans of the organisation. They are accountable for resourcing the charity effectively and efficiently and overseeing the financial sustainability of the charity and controlling costs. They lead on the charity’s EDI Committee and ensure that the operations are delivering inclusive and high-performance service and outcomes set.
The Director of Services is accountable for the quality control of services delivered and oversees the staff team, ensuring that their conduct and delivery meet the charity’s high standards and charitable objectives. They have overall responsibility for the safeguarding, including leading the Designated Safeguarding Lead staff and operations, in addition to reporting to the CEO and Board of Trustees with regards to safeguarding. They are responsible for ensuring that contract and commissioning income targets are met and delivered within set timeframes and in-line with budget targets.
Senior members of staff include the Service Manager, who is responsible for the utilisation of staff and driving data to support strategic planning, and the Lead Practitioners who are the doorway into the charity and lead on the triaging of the referrals of young people to the services, in addition to the Mental Health Project Leader who is responsible for overseeing the delivery and outcomes of the preventative mental health projects, School Partnership Programme, and supporting the fundraising team to generate income across these initiatives. They work alongside the Team Leaders who have management responsibility of the intervention staff team in parallel with delivering services to young people, families, and professionals.
Intervention staff hold different roles based on experience and expertise (Behaviour Support Professional, Senior Behaviour Support Professional, Intervention Specialist) and deliver daily to young people and their family in line with the clearly defined expectation of their role. Each staff member works and makes decisions independently on cases within the context of an agreed plan for each intervention. Progress and regular problem-solving happen within the team with concerns raised with managers during weekly debriefs. This is further supported by more formal monthly supervisions to monitor issues and capture learnings. The intervention staff are supported by a small admin team.
Monthly finances, management problem-solving and progress against strategic priorities are assessed by the CEO in discussion with the SLT. This enables growth through the balancing of demand and staff capacity and utilisation. It informs resourcing and recruitment priorities which are discussed as necessary with the Trustees who make the final decisions on any strategic priorities.
The Trustees consider the Board of Trustees and the Senior Leadership Team to comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. All Trustees give of their time freely and no Trustee received any remuneration in the current or prior year.
The pay of the Senior Leadership Team is reviewed by the Renumeration Committee (made up of some Trustees) on an annual basis in line with the charity’s Pay and Remuneration Policy and is agreed at a Budget meeting each year.
There are no related parties or connected organisations which either control or significantly influence the decisions and operations of the charity.
The charity and its Trustees do not act as Custodian Trustees of any other charity.
In accordance with the company's articles, a resolution proposing that Gravita Audit Oxford LLP be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of One-Eighty Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of One-Eighty Limited (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the 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 Financial Reporting Standard 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:
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 charity 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.
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.
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 charity’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 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 our audit:
the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees 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' report and from the requirement to prepare a strategic report.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills;
we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our knowledge and experience;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence where applicable; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims;
reviewing relevant correspondence.
There are inherent limitations in our audit procedures described above. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
The financial statements of One-Eighty Limited for the previous year ended 31st August 2025 were not audited, as the charity took advantage of the audit exemption under s.477 of the Companies Act 2006 and s.144 of the Charities Act 2011, but instead were subject to an independent examination, by another examiner who provided an unmodified report on those statements on 7th June 2025.
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. 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
One-Eighty Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 20, Kings Meadow, Ferry Hinksey Road, Oxford, OX2 0DP.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties related to events or conditions which cast significant doubt on the charity's ability to continue as a going concern. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from interventions under service contracts is deferred on receipt and recognised when the service is provided.
Grants subject to performance or time related conditions are deferred on receipt, and recognised when conditions have been met.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The trustees consider that there are no significant accounting judgements or estimates to report in this period.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, nor had any expenses reimbursed.
The average monthly number of employees during the year was:
Redundancy and termination payments totalling £4,501 were made in the reporting period, of which £2,044 was PILON, and £2,457 was termination payments.
The remuneration of key management personnel was as follows:
The key management personnel of the charity comprise the Trustees and the senior management team. The trustees received no remuneration for their services. The senior management team usually consists of the Chief Executive Officer, the Director of Operations, the Director of Services and the Director of Development and Fundraising, however two members of the team were on maternity leave in the prior year and did not take a key management role in that period.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income in the financial statements relates to contract income where services have not yet been carried out, and grant income where performance conditions exist and are unfulfilled at year end.
Deferred income is included in the financial statements as follows:
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. Creditors due within one year includes £3,837 (2024: £3,022) in respect of this scheme.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Make Me Smile
Make Me Smile is a peer-to-peer mentoring mental health awareness project which offers a space for young people to develop a basic understanding of mental health and learn strategies to manage their worries. We receive funding for this project, which is released as work is carried out.
Summer Project
The Summer Project supports young people over the summer holidays and is specifically aimed at those who have made an improvement over the last academic year, but may be at risk of losing momentum in their success while they are not attending school during this period. We receive funding for this project which is held in a restricted account and released as work is carried out. We also have schools that may purchase places on the Summer Project.
Kick Start
Kick Start is a 7-week group work progamme aimed at supporting Primary School aged young people to prepare for a productive and focused day at school. We receive funding for this project which is released as work is carried out.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
Amounts recognised as an expense during the period in respect of operating lease arrangements are £14,911 (2024: £19,935).
Related parties made donations of £13,099 in the year (2024: £180)
The charity had no material debt during the year.