Acorah Software Products - Accounts Production 19.4.300 false true true 31 August 2024 1 September 2023 No description of principal activity true 1 September 2024 31 August 2025 31 August 2025 15050736 Mr David Stevens Anne Rust-D'Eye James Wood 1209742 false true true true true false Governance and administration true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15050736 2024-08-31 15050736 2025-08-31 15050736 2024-09-01 2025-08-31 15050736 frs-char:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 15050736 frs-bus:FullAccounts 2024-09-01 2025-08-31 15050736 frs-bus:MediumEntities 2024-09-01 2025-08-31 15050736 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15050736 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15050736 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 15050736 frs-char:TotalUnrestrictedFunds 2024-08-31 15050736 frs-char:TotalUnrestrictedFunds 2025-08-31 15050736 frs-char:TotalUnrestrictedFunds 2024-09-01 2025-08-31 15050736 frs-char:UnrestrictedFundsGeneral 2024-08-31 15050736 frs-char:UnrestrictedFundsGeneral 2024-09-01 2025-08-31 15050736 frs-char:UnrestrictedFundsGeneral 2025-08-31 15050736 frs-countries:EnglandWales 2024-09-01 2025-08-31 15050736 frs-char:Trustee1 2024-09-01 2025-08-31 15050736 frs-char:Trustee2 2024-09-01 2025-08-31 15050736 frs-char:Trustee3 2024-09-01 2025-08-31 15050736 frs-char:Activity1 2024-09-01 2025-08-31 15050736 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-09-01 2025-08-31 15050736 2023-08-31 15050736 2024-08-31 15050736 2023-09-01 2024-08-31 15050736 frs-char:TotalUnrestrictedFunds 2024-08-31 15050736 frs-char:TotalUnrestrictedFunds 2023-09-01 2024-08-31 15050736 frs-char:UnrestrictedFundsGeneral 2023-08-31 15050736 frs-char:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 15050736 frs-char:UnrestrictedFundsGeneral 2024-08-31 15050736 frs-char:Activity1 2023-09-01 2024-08-31
Company registration number: 15050736
Charity registration number: 1209742
Gift The World
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2—4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—9
Page 1
Reference and Administrative Details
Trustees
Mr David Stevens
Anne Rust-D'Eye
James Wood
Charity Number 1209742
Company Number 15050736
Registered Office 167-169 Great Portland Street
London
W1W 5PF
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Trustees' Report
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
Gift the World is an international humanitarian charity, headquartered in London, UK, that nourishes the world in body, mind, and spirit, with the specific vision of ending global hunger and poverty at all levels by 2050. 
It is motivated by the fact that the world has never been in greater need of help than it is now with close to 50% of people globally living below the poverty line, at least 25% being affected by conflicts or war, and over 1 billion people being affected by diagnosed mental health issues or chronic physical illness. 
It achieves its goals through a three-pillar strategy of:
(i) providing education and means to better care for themselves, others and the planet as a whole;
(ii) the provision of direct aid to those that are most in need, primarily in the form of food, water, shelter and medical care;
(iii) the delivery of infrastructure projects such as the building of hospitals, wellbeing centres, educational facilities, and the establishment of organic sustainable farms; and the wellness, educational and training programmes associated with these.
And to facilitate this it has established its three charitable purposes as:
• The prevention and relief of poverty
• The advancement of health and relief of sickness
• The advancement of education
Through these it provides immediate alleviation of the immense suffering seen in the world at the moment, while building the foundations for sustained development going forward.
It realises revenue to fund these activities by distributing and selling uplifting creative content to those who can afford to purchase it, creating a further vector of public benefit by bettering the lives of customers and encouraging their charitable activity in turn. It has agreements in place with philanthropic businesses to provide innovative production and marketing of the creative content, that further creates broad public awareness of the charity and its donation opportunities, at costs far below market rate. 
Public Benefit
Gift the World exists for the benefit of the general public.
Given the early stage of the organisation’s existence and the fact that it has not yet commenced its core fundraising or distribution of charitable aid, there is no statement of public benefit to be made at this time.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Gift the World was established in August 2023 and over its first year of operations focused its efforts on achieving its charitable status (granted in August 2024), discussions with potential benefactors and partners for the distribution of future charitable aid.
Gift the World is dedicated to establishing a strong foundation before commencing its public operations. During its second year of operations, it has continued to build its relationships and design its infrastructure to support its long-term vision for providing humanitarian aid at scale. 
Specifically, it has researched and developed NGO and business collaboration strategies for short term service delivery to those in need. It has planned and prepared numerous audio-visual educational materials. It has welcomed new advisors to the team with expertise in wellness and international development. 
...CONTINUED
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Main Achievements - continued
Future Developments 
Over the next 12-24 months, Gift the World plans to further its NGO and business collaboration network and develop innovative new ways to transmit uplifting educational content that supports people’s resilience, happiness and wellbeing. It will continue developing educational material and working to establish its longer-term funding base, activate its revenue streams, and put in place its operational infrastructure. It aims to begin on the ground distribution of aid to the local community within the 24-month window, with operations space supplied on a low-cost, subsidized basis by philanthropic business partners.
The infrastructure needed to realise its revenue streams in future will be donated by philanthropic businesses with which Gift the World has agreements in place for this purpose, ensuring the charity’s revenues can be maximally allocated to aid rather than operating expenses. 
Complaints
There have been no complaints about Gift the World to date. 
Financial Review
Financial Position
Over the course of its 2024-25 financial year Gift the World has income of £10,080 in donations including Gift Aid rebates from HMRC. Its expenses were £13,292, with the majority of these being associated with legal fees for charitable status approval. Such payment was only remitted post successful attainment of charitable status, based on an agreement with our lawyers. There were no charitable distributions during this time. The charity has £118 in surplus funds.
As such, Gift the World is below the threshold for an independent examination of the accounts.
As of August 2025, Gift the World is run by an all-volunteer team and has minimal overhead costs. The current surplus and access to pledged funds over the following year are deemed sufficient to cover its ongoing set up costs.
Reserves Policy
Given that it has not yet commenced its charitable distribution activities, Gift the World does not have a reserves policy at this point in time. However, it is developing one for future use.
Structure, Governance and Management
Appointment of Trustees
The directors of the company limited by guarantee are the trustees of the charity and are appointed according to the Articles of Association.
Trustees
The trustees are:
• Anne Dioness Rust-D’Eye (appointed 4th August 2024) 
• David William Stevens (appointed 4th August 2024)
• James Lawrence Wood (appointed 4th August 2024)
The trustees govern the organisation in line with:
• the content of Gift the World’s Memorandum and Articles of Association
• their legal obligations under charity and company law
• the guidance given by the Charity Commission’s “The essential trustee: what you need to know, what you need to do” (CC3) documentation (updated May 2018)
Remuneration and Other Benefits
The trustees do not receive remuneration for their role with Gift the World.
...CONTINUED
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Appointment of Trustees - continued
The trustees gain no personal benefits from their role with Gift the World. This relationship is managed by Gift the World’s Conflicts of Interest Policy.
Statement of Trustees’ Responsibilities 
The Trustees (who are also directors of the company for the purposes of company law) are responsible for preparing the Trustees' Annual Report (including the Strategic 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 situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 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 2015 (FRS 102);
• 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.
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Other Information
Risk Management
Since Gift the World has not yet commenced activities, we have not yet carried out a risk assessment. However, we will do so in due course before commencing and will make arrangement for risk management.  
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr David Stevens
Trustee
25/08/2026
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Page 5
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 10,080 5,200
EXPENDITURE ON:
Charitable activities: 4
Governance and administration (13,292 ) (1,800 )
NET (EXPENDITURE)/INCOME (3,212 ) 3,400
NET MOVEMENT IN FUNDS (3,212 ) 3,400
RECONCILIATION OF FUNDS:
Total funds brought forward 3,400 -
TOTAL FUNDS CARRIED FORWARD 9 188 3,400
The notes on pages 7 to 9 form part of these financial statements.
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Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
CURRENT ASSETS
Debtors 7 3,056 -
Cash at bank and in hand 246 5,150
3,302 5,150
Creditors: Amounts Falling Due Within One Year 8 (3,114 ) (1,750 )
NET CURRENT ASSETS (LIABILITIES) 188 3,400
TOTAL ASSETS LESS CURRENT LIABILITIES 188 3,400
NET ASSETS 188 3,400
FUNDS OF THE CHARITY
Unrestricted Funds 188 3,400
TOTAL FUNDS 9 188 3,400
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr David Stevens
Trustee
25/08/2026
The notes on pages 7 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gift The World is a company limited by guarantee, incorporated in England & Wales, registered number 15050736 and registered charity number 1209742 . The registered office is 167-169 Great Portland Street, London, W1W 5PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.
2.3. Incoming Resources
All income is included in the statement of financial activities when the charity is entitled to receive the income and the amount can be quantified with reasonable accuracy.  The following policies are applied to particular categories of income:
Donations and grants
Donations are recognised when the charity has entitlement to the funds, it is probable they will be received, and the amount can be measured reliably.
2.4. Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes VAT, and is reported as part of the expenditure to which it relates:
Raising funds
Costs of raising funds comprise the costs associated with attracting voluntary income.
Charitable expenditure
Comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.  It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 7,024 5,200
Gift aid 3,056 -
10,080 5,200
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4. Analysis of Expenditure
2025
Support costs
(see note 5 )
£
Governance and administration 13,292
2024
Support costs
(see note 5 )
£
Governance and administration 1,800
5. Support Costs
2025 2024
Governance and administration Governance and administration
£ £
General administration 13,292 1,800
6. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 3,056 -
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 3,114 1,750
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9. Movement in Funds
As at 1 September 2024 Income Expenditure As at 31 August 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 3,400 10,080 (13,292 ) 188
Total funds 3,400 10,080 (13,292 ) 188
As at 1 September 2023 Income Expenditure As at 31 August 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund - 5,200 (1,800 ) 3,400
Total funds - 5,200 (1,800 ) 3,400
10. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
11. Related Party Disclosures
During the year David Stevens, a Trustee and Director, donated £7,024 to the charity.
12. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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