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2024-03-31-accounts

Helping Everyone Achieve

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

nasen.org.uk | 2024

Annual Report and Financial Statements | 2024 Helping Everyone Achieve nasen

Welcome from Elaine Simpson

Chair of nasen Board of Trustees

It is with great pleasure that I welcome you to nasen’s 2023-24 annual report.

As ever, this report pays testament to 12 months of hard work which has been delivered so that children and young people with Special Educational Needs and Disabilities (SEND) and learning differences can enjoy the best possible experience of education.

This hard work is more than making progress against a to-do list. In fact, I liken it more closely to harnessing an unstoppable energy. nasen is a movement – a community with a shared, unswerving commitment to do what is necessary to make life fair for young learners.

Communities like ours attract passionate, talented and dedicated supporters. This year, as some longserving Trustees and Constitutional Members have reached the end of their terms, we have needed to counter fond farewells with warm welcomes. I would like to pay a particular tribute to the Trustees and Members who have stepped down this year having served and championed nasen so effectively and in some cases for many, many years.

It has also therefore been a year of recruiting and we are delighted that our new Trustees show just as much devotion to our vision as their predecessors did. Our team has been strengthened by their strategic edge, dynamic approaches and fresh perspectives. I am also thrilled that an existing Trustee, Ian Hughes, stepped up to become Vice-Chair.

All of the Board have busy lives beyond nasen , yet remain steadfast in their pursuit of our goals, with their skills and experience helping to lay the groundwork for the next organisational strategy – to be announced in Autumn 2024.

I thank everyone for the part they have played in the past year, and look forward to more success as we go from strength to strength.

We have also enjoyed the positive impact of a streamlined committee structure, with our increased diversity of skills allowing us to introduce a further committee. The Remuneration Committee complements our existing portfolio (Finance, Risk and Audit; Strategy and People).

ina Dad Elaine Simpson Chair of Trustees

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Foreword by Annamarie Hassall

Chief Executive of nasen and Chair of Whole School SEND

Next steps: as educators, our primary function is to prepare our learners for their next steps – whether that be a new topic, new term, new phase of education or, ultimately, life beyond the school gates.

Looking back over 2023-24 at nasen , I’m able to draw many similarities between the preparatory work that takes place in education settings and my own work. As the existing 5-year strategy draws to a close I have found myself looking even further ahead than usual and preparing for our own new phase.

The last strategy was something of an inheritance, and while I’ve enjoyed leading the team to deliver against those objectives, it has been a personal highlight this year to work closely with the Trustees and my fellow Executives in determining nasen’s course for the next half decade.

In the first half of the year, Carol Mahon was promoted to the role of Director of Finance and Operations after an impressive start to her time with nasen . Our Executive Leadership Team was completed when we welcomed Lorna Beard as Strategic Director of Education, and we wasted no time in setting to work.

We can be rightly proud of our stand-out programmes, continuing professional development (CPD) offers and consultancy. We have successfully delivered on all our promises, and that is no mean feat in an ever-challenging landscape.

The impact of inflation has been felt keenly, and the need to balance increasing costs with the responsibility to pay our staff fairly means that we have worked extremely hard to stand still financially.

And as the need increases, so, too, does our membership. We are delighted to see such significant growth in numbers coming to us from schools, colleges and other settings, and ever more from our allied professionals in health, social care and psychology.

I invite each and every one of you now to join us in celebrating the progress we’ve made in the last year, and to look ahead with the hope and resolve we need for our next crucial steps.

To continue to provide a quality offer, we require unrestricted income and a constant drive to find new, ethical sources of funding. To that end, we established the first ever nasen Development team. We hope the support they secure will help us drive the change the sector needs.

Annamarie Hassall MBE

CEO, nasen and Chair of Whole School SEND

Helping Everyone Achieve NASEN

Annual Report and Financial Statements | 2024

Contents

Welcome from Elaine Simpson,
Chair of nasen Board of Trustees 3
Foreword by Annamarie Hassall, MBE
Chief Executive of nasen and Chair of Whole School SEND 4
Reference and Administrative Information 6
Our Mission, Vision and Values 8
nasen in Numbers 10
Highlights and Successes 12
Our Voice 14
Our People 16
Governance, Structure and Management 19
Financial Review of 2023-24 23
Statement of Financial Activities
for the Year Ended 31 March 2024 29

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Reference and Administrative Information for the Year Ended 31 March 2024

Name: The National Association for Special Educational Needs ( nasen ) Registered Company Number: 02674379 (England and Wales), Company limited by guarantee. Registered Charity Number: 1007023 Registered Office: nasen House 4-5 Amber Business Village Amber Close Amington Tamworth B77 4RP Website Address: www.nasen.org.uk E-mail: welcome@nasen.org.uk

Key Management Personnel: Trustees, Directors and Executive Leadership Team The Directors of the charitable company are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. Trustees: Elaine Simpson[(2)] Chair Ian Hughes[(1,2)] Vice Chair Simon Lloyd[(1,2)] Chair of Finance Risk and Audit Committee Dr Sue Soan[(2,3)] Chair of Strategy and People Committee Lisa Alberti[(1)] Penny Barratt[(1) ] Mark Blois[(3)] Jeremy Gould[(3)] Phillipa Sherlock-Lewis[(3)] Appointed 5 October 2023 Adam Sproston[(3)] Appointed 14 December 2023 – Resigned 6 September 2024 Gary Fenemore[(1)] Appointed 14 December 2023 Richard Oliver[(3)] Appointed 14 December 2023 Danny Hardman[(1)] Appointed 14 March 2024 Elaine Colquhoun[(3)] Vice Chair – Resigned (End of Term 18 July 2023)

  1. Finance, Risk and Audit Committee

  2. Remuneration Committee

  3. Strategy and People Committee

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Executive Leadership Team: Annamarie Hassall MBE Chief Executive Alison Wilcox Education Director – Resigned 31 August 2023 Amrit Singh Chief Operating Officer (also Company Secretary) – Resigned 30 June 2023 Lorna Beard Strategic Director of Education – Appointed 1 September 2023 Carol Mahon Director of Finance and Operations (also Company Secretary) – Appointed 29 June 2023

Auditors: UHY Hacker Young (Birmingham) LLP 9-11 Vittoria Street, Birmingham, B1 3ND Constitutional Members: Alex Griffiths Barry Carpenter Denise Yates Dr Sue Soan

Acknowledgements

Real Group, NDTi, NatSIP, PRUsAP, AEP, BASE, DFN Project Search, Special Needs Jungle, CDC, CEC (careers enterprise trust), PDnet, SEBDA, Speech and Language UK, Sea View Trust, University of Derby, Square Peg, Youth Sport Trust, NNPCF, Contact, Chartered College, City College Norwich, Weston College, NatSpec, Oldham College, Teaching School Hubs.

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Our Mission, Vision and Values

Our Vision

That the educational experience for learners with special educational needs and/or disability (SEND) will be consistently as good as it is for learners without SEND.

Our Mission

To support and develop the education workforce. To achieve this, we will:

Our Values

WE PULL TOGETHER

We collaborate with partners, external stakeholders and colleagues. As teams and individuals, we are accountable for our work, understand each team’s role, and when to lean in.

WE DO THE RIGHT THING

Despite pressures of time and money, we do the right thing, informed by our stakeholders and driven by our values.

WE ARE INCLUSIVE

Inclusion is our purpose. We overtly discuss processes and behaviours which could be exclusionary and adapt them to become more inclusive.

WE HAVE A LEARNING MINDSET

Our knowledge and understanding enables us to advocate, influence and make change happen. We champion continuing professional development at all levels of the organisation. We have the freedom and courage to test new approaches, and to learn from mistakes when they happen.

WE ARE PASSIONATE AND PROACTIVE Because our work is important, we take the initiative when we are clear about the need.

WE ARE TRUSTED

We are trusted because we listen and respond to the needs of our stakeholders. Working in partnership, we create a whole which is greater than the sum of its parts. Internally, trust manifests itself in distributed leadership and empowerment.

WE ARE PEOPLE-CENTRED

People are at the centre of our work and we take time to build meaningful relationships with all of our stakeholders, whatever role they play.

From our core in the education workforce, to a wider network of parents, families, carers, specialist service providers, civil servants and policy makers. We all strive to put ourselves in the shoes of the children and young people we serve as we take every step on the journey to inclusion.

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nasen in Numbers 2024 125,594 MEMBERS 2023 88,801 MEMBERS 2022 nasen 57,850 AWARDS MEMBERS 280 NOMINATIONS CELEBRATED BEST PRACTICE; 17 WINNERS REPRESENTED THE VERY BEST OF Py, INCLUSIVE PRACTICE. TOTAL MEMBERSHIP x3 INTERNATIONAL MEMBERSHIP MORE THAN TREBLED IN 370 2023-24 (UP TO 331 DELEGATES MEMBERS FROM 71). WELCOMED TO NASEN LIVE oe, O 99.6% OF DELEGATES ATTENDING A MEETING THE NEEDS OF EVERY CHILD WEBINAR (PART OF THE EARLY YEARS SEND PARTNERSHIP) SAID THAT THE SESSIONS WOULD MAKE 4,294 A POSITIVE DIFFERENCE TO UNIQUE USERS HAVE THEIR PRACTICE.

4,294 UNIQUE USERS HAVE ACCESSED NASEN CPD.

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nasen member roles

SENCO 21.8% TEACHER 6.7% TA AND SUPPORT STAFF 12.5% LEADER (NOT SENCO) 15.4%

ITT STUDENT 1.9% EARLY YEARS PRACTITIONER 5.4% PARENT/CARER 4.4%

GOVERNOR 1.2% EDUCATION PSYCHOLOGIST 0.7% OTHER 14.6% NOT STATED 5.4%

Universal SEND Services Statistics

SOCIAL MEDIA FOLLOWERS

100%

OF REINSPECTED SCHOOLS MOVED FROM AN OFSTED JUDGEMENT OF ‘REQUIRES IMPROVEMENT’ TO ‘GOOD’ AFTER PEER MENTORING FROM ONE OF OUR REGIONAL SEND LEADERS

240 PRACTITIONERS TAKING PART IN A PROFESSIONAL DEVELOPMENT GROUP

7,037 PEOPLE ATTENDING WEBINARS

9,632 NUMBER OF PEOPLE COMPLETING ONLINE SEND CPD UNITS

nasen nasen nasen 6,000 6,300 17,200 Whole School Whole School Whole School Send Send Send 1,700 3,800 21,500 ~~(~~ @ ~~3}~~

991,000 NASEN WEBSITE USERS 571,000 WSS WEBSITE USERS

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Explore nasen’s products and services in more detail! Click on the highlighted ; links to open in a new window.

Highlights and Successes

Intersectionality was the theme for our 2023 nasen Live ; conference. With 92% of our delegates satisfied with the content available to them, it proved to be a resounding success and the theme chosen led to lots of deep reflection and thought‑provoking discussion.

Another fantastic conference full of great practice and learning.” Delegate feedback

Feedback collated after the event stated how the sessions had helped better inform their practice with others saying how they came away ‘buzzing’ with ideas.

The nasen Awards were back with a bang for 2023. Our prestigious event offered a platform to celebrate those who are hardworking and committed to supporting children and young people with SEND. Not only did the event showcase, empower and celebrate the success of 17 winners, it also provided a stage for talented entertainers with lived experience as well as an opportunity for guests to network and engage with like-minded individuals from and who support the sector.

The award validates everything we have done, and it means the world to us.” nasen Award Winner

Share a glimpse of the nasen Awards 2023 d

The Recognised Teacher and Recognised Practitioner of SEND programme gained more participants. This growth is not surprising, given the ever-increasing numbers of children in their early years with health, complex medical and potential SEND needs.

Offering a blend of recorded and live content, it is aimed at practitioners who work with children and young people with SEND but who aren’t SEND specialists or SENCOs. Learning is immediately applied in a practical sense, as delegates work towards meeting an identified need in their respective settings.

SEND Caseworkers are drawn from a range of backgrounds. The SEND Casework Award G provides a route to in‑work study, leading to a professional qualification relevant to their role. In response to demand, this year, we delivered an increased number of cohorts with

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more options for bespoke content, and – for the second year running – we’ve celebrated the fact that external evaluators confirmed that all systems and processes around the administration of the award are robust and that there are no areas needing development.

1 99% of online

Clear and concise, evidence-based information. Approaches can be achieved by all schools without the need for expensive resources!”

SEND CPD unit users reported increased confidence in identifying and meeting needs as a result of completing the units.

In all, 24 SEND Reviews were completed this year, and additional SEND Review training has been delivered to support further, robust evaluation of SEND provision.

1 Specialist Spotlight Online SEND Sessions , provided CPD Unit User school-based practitioners with the opportunity to hear from specialists, including Educational Psychologists, Speech and Language Therapists, and to network with colleagues in similar settings across the country.

MAT Leader 1 16 schools have received peer mentoring to respond strategically to an Ofsted judgement of Requires Improvement (RI), with SEND provision as Our Twilight Talks series was delivered in an identified area of partnership with University College London, and offered concern. Every school an important opportunity for members to access free You are an that has received a CPD that explores some of the latest research in SEND, inspirational leader, highlights the importance of using research to inform and I cannot thank subsequent monitoring practice and practical advice for anyone who wishes to you enough for visit or re-inspection conduct their own research. helping us get our has demonstrated house in order.” improved practice The Department for Education (DfE) funded Universal for pupils with Peer Mentoring SEND Services Programme for the schools and college Participant SEND. All the schools workforce, continued to go from strength-to-strength, who have received producing outstanding results throughout the second a re-inspection have : & year of delivery: moved from RI to Good. 1 24 experienced, sector-based SEND leaders took on the role of our Whole School SEND Regional You have also improved the leadership of Team and supported the prioritisation of SEND in provision for pupils with SEND. Staff now mainstream education settings across each region receive the training they need to support of England, enabling the sharing of knowledge and pupils with SEND in the school.” expertise across the system. Ofsted

You have also improved the leadership of provision for pupils with SEND. Staff now receive the training they need to support pupils with SEND in the school.” Ofsted

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We’ve also played a key role in the Early Years SEND Partnership – another DfE-funded programme for which we developed a whole-setting approach to identifying and meeting the needs of children with SEND with a focus on SEND Reviews for the Early Years (EY). Our ‘Meeting the Needs of Every Child’ webinars attracted over 1,000 EY stakeholders, with overwhelmingly positive feedback.

Further work in the EY space included the first official cohorts being onboarded to The Golden Key – a focussed programme of CPD for EY key workers, which was successfully piloted in 2022-23. Delegates from the first three cohorts are already feeding back that the programme is increasing their knowledge and understanding of SEND and having a positive impact on provision for children with SEND. In response to demand, a new version of The Golden Key has been developed for child minders.

As ever, our presence at three other third-party national education/SEND events and exhibitions helped us maintain visibility in the sector and reach new audiences, whether through speaking about best practice or policy, or showcasing our services.

Our international profile continued to grow. We joined the UK Skills Partnership and the Education Sector Advisory Group, facilitated by the Department of Business and Trade, which supports and promotes UK international education stakeholders to global partners. We were also commissioned by UNICEF to develop a toolkit to empower Romanian teachers to promote greater inclusion within schools.

Our Voice:

We started the year vocalising our staunch support for the retention of the high quality NASENCO award as the recognised qualification for SENCOs. We eventually compromised – after its replacement with a new National Professional Qualification (NPQ) – by supporting those who proposed to deliver the NPQ training with pro-bono practical time.

On the digitisation of Education Health and Care Plans, our collaboration across education and industry pushed for a faster pace of change than set out in the published

SEND and Alternative Provision Improvement plan. After expressing disappointment, but remaining undeterred, our efforts have paid off with facilitation of continued engagement between the sector and the policy officials, informing both digitised and standard templates.

The reward came in the form of influencing revisions to the Initial Teacher Training and Early Career Framework, which recognise low confidence across the sector and place increased emphasis on how teachers should identify and support learners with SEND. We continued to chair the National SEND Reference Group, working with government departments to consider policy in development and ensure that insights from the schools and college sector are reflected in key policy updates.

Our links with research communities grew stronger, with nasen’s CEO included as a lead group member of the SEN Policy Research Forum, and the CEO becoming an Advisory Board member for the Centre for Inclusive Education, which is part of the Institute of Education at UCL.

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Annual Report and Financial Statements | 2024 Helping Everyone Achieve

Such collaboration meant opportunities for influence, bringing discussion and debate about inclusion to research communities. While inclusion was a key theme across many of the established collaborative forums, this is only the beginning.

The three nasen journals – British Journal of Special Education, Support for Learning, and Journal of Research in Special Educational Needs – continue to be a driving force in the publication landscape for research-informed practice and inclusion both in the UK and internationally. It is with pride that the year saw all three journals receive their inaugural Impact Factor rankings, and this, along with the move to Open Access, is increasing the reputation and reach of the journals.

As well as being a voice that drove change on the large scale, we took time to listen to the community’s voice, and to implement change closer to home. A new membership survey process, which began in January, took note of time pressures experienced in the sector and offered a more efficient feedback loop. We welcomed increased engagement and better insights into what is working and what can be improved.

Generally, specialist sector engagement is more likely to shape policies that work for all. Success can take time, welcoming the government and NHS England’s joint announcement in June 2023 to rollout an eye care service to all special schools (day and residential), knowing the SEND Reference group played a part in this. Working with Artec, part of the London School of Hygiene and Tropical Medicine to input to their study about the Covid response in schools, whether schools were in a position of readiness in the event of a future pandemic.

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Our People: Members/Learners

A renewed focus on collecting the voice of our members has resulted in nasen collecting feedback from those working in the sector in a supportive and accessible way. Our coffee time surveys have provided valuable feedback and indicate that pressure on the sector continued to mount throughout the last year. The picture painted is of time-poor practitioners with inadequate resourcing trying to meet learners’ increasingly complex needs. Our mission to equip the education workforce so that they may meet the needs of all learners has never felt more pressing – both for the health, wellbeing and sense of fulfilment in practitioners, and for the outcomes of the children and young people they serve.

The new strategy for collecting the voice of our members has resulted in increased membership engagement, more regular feedback opportunities and our greater understanding of how to collect member views and opinions. This strategy has enabled us to build a stronger foundation for work in this area.

In March, a survey focused on CPD was conducted and has led to a review of our CPD and training offer moving in to 2024-25.

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Colleagues

We recognise as an organisation we are only as strong as our staff team. We are committed to their development as individuals and as professionals.

This year has seen the introduction of a new Professional Qualification Study Support policy which encourages staff to engage with professional learning and development. We have been delighted to offer two members of the team promotion to the Senior Leadership team.

As well as this we have seen one of our Junior Project Assistants complete her professional qualifications to enable her promotion to Project Manager.

Our Trainee Management Accountant has also undertaken her professional accountancy exams and we are looking forward to celebrating her full qualification in due course.

Board of Trustees

This year, five new Trustees joined the Board, along with a further committee member – a potential Trustee for the future. In addition, two constitutional members were recruited, enabling one of the longest standing constitutional members to step down. All roles were openly advertised, with the level and calibre of applications leading to a competitive interview process. New skills and experience boosted the Finance, Risk and Audit Committee and the Strategy and People Committee and help to address long-term succession planning needs. A Remuneration Committee was newly established to consolidate decision making about pay and conditions.

The Board has worked closely with the CEO, revisiting nasen’s vision and priorities to drive development of the next 5-year strategy.

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Strategic Partnerships

and Collaborations

Relationships with like-minded sponsors grew thoughout the year, and in February, a brand-new sponsorship agreement with Concero Education was signed. The IT support company joins Rockerbox News and Axcis recruitment in a strong line-up of headline partnerships.

We continued to work with strategic partners to deliver DfE programmes, including the Education and Training Foundation, Autism Education Trust and the Council for Disabled Children.

The Development and Education teams have worked with a number of other funders and organisations. These include The LEGO Foundation, several local authorities, and a project on vision impairment with the Thomas Pocklington Trust.

Young Persons’ Advisory Group

Key to the development of the online SEND CPD units GZ , has been the voice of the Young Persons’ Advisory Group. This group of 16-25-year-olds who

have experience of the SEND system in schools and colleges met to help ensure the voice of the expert runs through everything we do. Sessions were facilitated by an independent chair with lived experience of the SEND system and focused on how to best meet the needs of the sector. A representative from this group also cochaired the Advisory Group.

Universal SEND Services

Advisory Group

This advisory group makes a difference. It is led by independent co-chairs, and encompasses a wide range of stakeholders from the sector and members with lived experience, (young people and family members/ parents/carers of children). This sector led approach contributes support and asks the curious questions. Insights from the Advisory Group ensure the programme content is relevant and evidence based. Two stand out areas include their help to ensure voices of children, young people and families are heard and reflected, and that preparation for adulthood – employment in particular – was embedded across the programme.

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GOVERNANCE, STRUCTURE AND MANAGEMENT

Governance, Structure and Management

The Trustees are pleased to present their annual directors’ report, together with the financial statements of the charity for the period ended 31 March 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice FRS 102 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

Legal Status and Objects

The Association is a charitable company limited by guarantee and is governed by the terms set out in its Memorandum and Articles of Association.

The objects of the Charity are to promote the education, training, advancement, development and care of all infants, children, young persons and others of whatever age with learning differences by, but not limited to, providing relevant information, training and resources to education professionals who work with such people.

Public Benefit Statement

In accordance with S17(5) of the Charities Act 2011, Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing its aims

and objectives and in planning future activities. In particular, Trustees considered how our planned activities would contribute to the aims and objectives we have set.

In setting our objectives and planning our activities we have also considered the Charity Commission’s supplementary public benefit guidance on advancing education and fee charging. The charity relies on income from fees and charges to cover its operating costs. The income generated in this way enables nasen to serve the public benefit we provide. In setting the level of fees, charges and concessions, the Trustees consider the accessibility of our goods and services to those on low incomes.

The Board of Trustees

Trustees are appointed for a term of three years from the date of their appointment and are eligible for re-appointment for

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one further term of three years. In exceptional circumstances and with Board approval a Trustee may serve a further year. New Trustees are appointed by the existing Board of Trustees with support from Constitutional Members. There is a structured selection process which ensures a spread of expertise. All incoming Trustees are provided with an induction pack outlining their role and responsibilities including details of the charity’s internal policies and regulations. The charity prioritises the training needs of Trustees with a particular focus on the good governance of the Association.

Trustees give their time voluntarily and receive no benefits from the charity other than expenses directly incurred. The Board of Trustees administers the charity and holds quarterly Committee and Full Board meetings to monitor progress and enable strategic decisions to be made.

Operational management is delegated by the Trustees to the Chief Executive who is accountable to the Board of Trustees for their stewardship of nasen . The Chief Executive and the Executive Leadership Team attend Board and Committee meetings.

Most activities are undertaken through or coordinated by nasen’s office at nasen House in Tamworth. In addition, nasen has an office in London to support its work with Government.

Board Committees

The committees operating in the period were as follows:

Finance, Risk and Audit Committee

This committee is responsible for all aspects of nasen’s financial strategy and performance, ensuring that its resources are being properly and appropriately applied to its objectives. It oversees nasen’s investments and ensures that these are managed so that they underpin the strategic objectives of nasen . The committee has responsibility for safeguarding nasen’s assets and ensuring sufficient reserves are retained and available to fund our work. The committee has oversight of the performance of the contracts and grants undertaken by nasen including the associated inherent risks and the financial outcome.

Strategy and People Committee

This committee is primarily responsible for overseeing the development and implementation of a strategy to drive the nasen mission and vision. This includes oversight of the quality of delivery, such as contracts and grants, along with other resources that represent nasen such as the journals, Connect magazine and publications. The committee is responsible for all aspects of nasen’s People and Human Resource (HR) related planning. Its remit also includes all statutory and organisational policies, nasen’s employment responsibilities and related HR matters as well as the oversight of equality, diversity and inclusion along with mental health and wellbeing.

Remuneration Committee

This committee was formed in January 2024 and is primarily responsible for overseeing the remuneration policy of the organisation including approving recommendations of the Executive Leadership Team for the annual review of staff salaries, approving recommendations of the Chief Executive Officer for the Executive Leadership Team and working with the Chair of Trustees to review the remuneration of the Chief Executive Officer.

Pay Policy for Senior Staff

The pay of the senior staff is reviewed annually. In view of the nature of the charity, the directors benchmark against pay levels in other organisations of similar size. The remuneration benchmark is the mid-point of the range paid for similar roles. If recruitment has proven difficult, a market addition may also be paid with a maximum of pay no greater than the highest benchmarked salary for a comparable role.

Volunteers

Volunteers continue to play a key role in how we deliver our strategic aims and objectives. The Trustees seek advice from our advisory groups made up of volunteers drawn from nasen’s membership who offer advice and support across all areas of our activities.

Constitutional Members

The Constitutional Members are volunteers from the sector. Their role is to monitor the governance arrangements of the organisation and ensure the Trustees are acting in the best interests of the charity in line with nasen’s charitable objects. Additional responsibilities include recommending the appointment and removal of Trustees and Constitutional Members, agreeing any proposed changes to nasen’s Articles of Association, approval of the appointment of nasen’s external auditors, ratifying any transactions between nasen and individual Trustees, monitoring any Trustee conflicts of interest and controlling any remaining assets if the charity is wound up.

Principal Risks and Uncertainties

The Board of Trustees maintain a register of the major risks to which nasen is exposed. Such risks include failure to keep in touch with the needs of our members or the wider sector, a change and/or reduction in government funding for SEND and loss of organisational and/ or sector knowledge through the departure of key individuals from nasen .

Controls, systems and financial insurances against such risks are established to mitigate any risks to acceptable levels as far as nasen is able, within its own practical and financial constraints. The Finance, Risk and Audit Committee monitors and reviews these arrangements and reports to the Board of Trustees on their effectiveness.

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Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Report of the Trustees and financial statements in accordance with applicable law and regulations.

Company law and the law applicable to registered charities in England and Wales require Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs 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:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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 Charities Act 2011 and 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.

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FINANCIAL REVIEW OF 2023-24 22123

Financial Review of 2023-24

Summary

During the year, nasen managed the financial challenges arising from inflationary pressures reducing the availability and scale of funding opportunities and the rising cost-of-living impacting on nasen’s core cost. Cash flow has remained strong throughout the year and active management of reserves, in response to these challenges, resulted in Trustee agreement to consume reserves to ensure the long-term financial stability and success of nasen . This led to a reduction in reserves to £0.5m (2022-23: £0.7m). The reserves policy is being reviewed in 2024-25 as nasen seeks to return to generating surpluses in future periods.

The financial year saw a further consumption of reserves as expected due to the financial challenges mentioned above. Net expenditure increased to £0.2m (2022-23: £0.1m). This was driven by consultancy contribution decrease to £0.1m in 2023-24 (2022-23: £0.2m). This was driven by the completion of several large-scale projects during the year, the funding for which was unable to be replaced by other similar scale projects because of the changes in the funding landscape.

before depreciation and amortisation costs. This may lead to a further small consumption of reserves.

Charitable Activities

Training and consultancy activities

Training and consultancy are the core of nasen’s charitable activities resulting in a contribution to reserves of £0.1m (2022-23: £0.2m), allowing us to continue to serve our growing membership.

Whilst the financial result was a managed and expected deficit, the impact of nasen’s charitable activities was immense. During the year, we delivered on the second year of the Universal SEND Services contract with the DfE, completed the partnership with The LEGO Foundation supporting their global Play for All Accelerator Programme, and worked with UNICEF Romania developing a toolkit for teachers. We saw a 42% increase in members at the end of the financial year, increasing the reach and impact of nasen’s offer, and affirming nasen’s position as the leading membership organisation for the sector.

The largest proportion of this income, £3.5m, continued to come from contracts and grants with the DfE and Education Endowment Foundation (2022‑23: £3.5m). In this financial year we delivered the second year of the 3-year Universal SEND Services programme with the DfE. The programme aims to improve the quality of teaching to children and young people with SEND, particularly in mainstream schools and FE settings and to ensure needs are identified and met earlier and more effectively, and that preparation for adulthood is delivered from the earliest stages, to support effective transitions, including into employment. We have engaged with 77% of schools and 100% FE college settings and reached 8,199 participants with our online SEND CPD units during the programme.

Outlook

Like many organisations, the cost-of-living crisis has continued to impact nasen through rising costs and the availability of funding. We continue to focus on developing new income streams, as well as improving our existing offer, and working with new prospective partners to expand our capacity to further our charitable aims and increase contribution from charitable trading activities. This includes the launch of Golden Key for Local Authorities (January 2024) and for individuals (April 2024), and the launch of nasen Quality Framework (April 2024).

Other training and consultancy income decreased from £1.0m to £0.5m, a reduction of 47%. This was driven by the conclusion of several large-scale projects during the year, namely supporting The LEGO Foundation on their global Play for All Accelerator Programme and other international projects. Whilst nasen sought to replace these projects with others of a similar scale, this was impacted by changes in the funding landscape and inflationary pressures.

nasen will continue to deliver on the Universal SEND Services contract from the DfE with workforce development through the Whole School SEND consortium in the third year of the 3-year contract. There is an option for the DfE to extend this contract for two further 1-year periods. We continue to review the opportunities for nasen to further its mission and will actively partner with trusts and foundations as well as new commissioners to provide invaluable resources to all our members with the aim of achieving real and sustainable change which results in a consistently equitable experience for all learners.

inflationary pressures.
£’000 2023-24 2022-23 2023-24 2022-23 YoY
Government-funded Programmes 3,470 3,535 -2%
Other training and consultancy
Total income from training and consultancy		 546
4,016		 1,034
4,569		 -47%
-12%

Other Activities

Income from other trading activities of £0.4m remained stable year on year. This largely relates to publications and journals (£0.2m) and exhibitions and events (£0.1m).

In our financial plans for the next year, we anticipate achieving close to a break-even position from our combined activities

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Net Movement in Funds

In the year 2023‑24 we recorded a net deficit of £0.2m, resulting in funds carried forward of £0.5m.

Reserves Policy for the Charity

During approval of the annual budget for the upcoming financial year, an expected range of reserves is approved by Trustees in line with nasen’s reserves policy. The level of reserves is continually reviewed throughout the financial year by the Finance, Risk and Audit Committee. Reserves are actively managed, reflecting current financial conditions, and amended as needed. Variations outside the agreed range are considered and escalated to the full Board of Trustees as necessary.

Investment

The Board of Trustees have the power to invest in such assets as they see fit. It is the policy of the Board of Trustees that any surplus of liquid funds are invested in instant access and short-term bank deposit accounts.

Statement as to Disclosure of

Information to Auditors

In so far as the Trustees are aware at the time of approving our Trustees’ annual report there is no relevant information, being needed by the auditor in connection with preparing their report, of which the auditor is unaware, and the Trustees, having made enquiries of fellow Trustees and the auditor that they ought to have individually taken, have each taken all steps that they are obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Approved by the Board of Trustees on 3 October 2024.

Going Concern

After making appropriate enquiries and in consideration of the reserves policy, the Board of Trustees has a reasonable expectation that nasen has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues 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 ‘Note 1. Accounting Policies’.

And signed on its behalf by Elaine Simpson, Chair of Trustees.

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Independent Auditors’ Report to the Members of the National Association for Special Educational Needs (nasen) for the Year Ended 31 March 2024

We have audited the financial statements of The National Association for Special Educational Needs ( nasen ) (the charitable company) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows, and the related notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) and the Charities SORP (FRS 102) 2019.

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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and the provisions available for small entities and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statement 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 charitable company’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 auditors’ report thereon. The Trustees are responsible for the other information contained within the financial statements. 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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:

Matters on which we are required

to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the

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Trustees’ report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement set out on page 22 the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors’ responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and the sector in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the acts by the charitable company, which were contrary to applicable laws and regulations including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to inflated revenue and the charitable company’s net income for the year.

Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation, review of correspondence with and reports to the regulators, including correspondence with the Charity Commission review of correspondence with legal advisors and enquiries of management so far as they related to the financial statements, and testing of journals and evaluating whether there was evidence of bias by the Trustees that represented a risk of material misstatement due to fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

26 | 27

and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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 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.

Malcolm Winston

Senior Statutory Auditor UHY Hacker Young (Birmingham) LLP, Statutory Auditor 9-11 Vittoria Street Birmingham B1 3ND

3 October 2024

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

28 | 29

Statement of Financial Activities for the Year Ended 31 March 2024

Unrestricted Restricted Total Total Funds
Note Funds Funds Funds 2024 2023
£’000 £’000 £’000 £’000
Incoming resources
Incoming resources from generated funds
Income from donations 2 6 – 6 1
Investment income 3 26 – 26 11
Incoming resources from charitable activities 4 4,236 134 4,370 4,948
Total incoming resources 4,268 134 4,402 4,960
Resources expended
Charitable activities 5 4,437 134 4,571 5,037
Total resources expended 4,437 134 4,571 5,037
Net expenditure and net movement in
funds for the year (169) – (169) (77)
Total funds brought forward 21 730 – 730 807
Total funds carried forward 21 561 – 561 730

The Statement of Financial Activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 33 to 34 form part of these financial statements.

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Balance Sheet as at 31 March 2024

2024 2024 2023 2023
Note £’000 £’000 £’000 £’000
Fixed assets
Tangible assets 10 201 215
Intangible assets 11 36 57
237 272
Current assets
Debtors 12 1,004 1,004 1,088 1,088
Cash at bank 13 437 437 828 828
1,441 1,441 1,916 1,916
Current liabilities
Creditors: amounts falling due within one year 15 (1,116) (1,457)
Net current assets 325 459
Total assets less current liabilities 562 731
Creditors: amounts falling due after more 16 (1) (1)
than one year
Net assets 561 730
The funds of the charity
Unrestricted income funds 21 561 730

The Trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 33 to 34 form part of these financial statements.

Approved by the Board of Trustees on 3 October 2024 and signed on its behalf by

Elaine Simpson – Chair of Trustees

30 | 31

Statement of Cash Flows for the Year Ended 31 March 2024

CASH FLOWS FROM OPERATING ACTIVITIES 2024 2023
Note £’000 £’000
Net cash (used in)/provided by operating activities 23 (398) 371
CASH FLOWS FROM INVESTING ACTIVITIES
£’000 £’000
Interest receivable 26 11
Purchases of tangible fixed assets (18) (10)
Net cash provided by investing activities 8 1
CASH FLOWS FROM FINANCING ACTIVITIES
£’000 £’000
New finance lease obligations entered – 2
Repayment of finance lease obligations (1) –
Net cash (used in)/provided by financing activities (1) 2
£’000 £’000
Net (decrease)/increase in cash and cash equivalents (391) 374
Cash and cash equivalents at the beginning of the year 828 454
Cash and cash equivalents at the end of the year 437 828

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Notes to the Financial Statements for the Year Ended 31 March 2024

1 ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Charities SORP (FRS 102) 2019 and the Companies Act 2006.

Going Concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of approval of the financial statements.

Financial Year

The financial year is the twelve month period starting from 1 April 2023.

Incoming resources

Incoming resources have been included in the financial statements on the following bases:

Membership and paid services subscriptions (“subscriptions”) – subscriptions paid to nasen are payable for one year in advance commencing on the date the subscription is purchased. One twelfth of subscription income is recognised each month over the course of a 12-month period. The proportion of subscriptions relating to periods after 31 March 2024 has been deferred and will be included in income in the year ending 31 March 2025.

Publications – income from sales of publications is included in the financial statements when the publication is despatched. Income from grant‑funded publications is included in the financial statements when the conditions upon which the grant becomes payable are fulfilled. Royalty income is recognised in the financial year in which publications are sold by nasen’s publishing partners.

Journals – subscriptions/royalties for journals are payable in advance for varying periods throughout the year. One twelfth of subscription income is recognised each month over the course of a 12‑month period. The proportion of the subscriptions/ royalty relating to journals produced after 31 March 2024 has been deferred and will be included in income in the year ending 31 March 2025.

Training – income from grant‑funded training is included in the financial statements when the conditions upon which the grant becomes payable are fulfilled. Income from non‑grant‑funded training is included in the financial statements on the date the training takes place.

Advertising and sponsorship – income is recognised in the month(s) when the advertisements are published and for sponsorship when the event(s) or activity to which the sponsorship relates happens. At 31 March 2024 any advertising or sponsorship paid for activities that happen after the year end is held in deferred income and will be recognised in year ending 31 March 2025.

Exhibitions and events – income from exhibitions and other events is included in the financial statements on the date of the event. Where income is received for an event taking place after 31 March 2024 this has been deferred and will be included in income on the date of the event.

Consultancy – income from consultancy projects is included in the financial statements when the company obtains the right to consideration. Amounts received in the 12-month period ended 31 March 2024 in advance of the consideration being earned have been deferred and will be included in income in the year ending 31 March 2025.

Online resources – income from grant‑funded online resources is included in the financial statements when the conditions upon which the grant becomes payable are fulfilled. Amounts received from online advertising are recognised as income over the period of the advertising agreement. Amounts relating to the 12-month period ended 31 March 2024 have been deferred and will be included in income in the year ending 31 March 2025.

Other income – all other income is included in the financial statements when the amount and entitlement to the income can be measured with reasonable certainty.

32 | 33

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Resources expended

Resources expended have been included in the financial statements when an obligation to transfer value to a third party has been entered into. Unless there is an earlier legal obligation, donations and grants are included on the date of payment. Resources expended have been allocated in the Statement of Financial Activities as follows:

Tangible fixed assets

Individual tangible fixed assets costing more than £500 are capitalised at historical cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter:

Intangible assets

Intangible assets are amortised on a systematic basis over their useful lives. The company recognises the development of its Content Management System and Customer Relationship Management System as an intangible asset as it meets the above criteria and the amortisation period for this asset has been set at 5 years.

Restricted funds

Restricted funds relate to grants received which can only be applied for a specific purpose.

Designated funds

Designated funds are amounts which have been set aside out of unrestricted funds to be utilised for specific purposes. The purpose of the designations is to identify that portion of unrestricted funds that has been non-contractually committed. Where funds are designated but, due to a change in circumstances, are never utilised for the designated purpose, they are transferred back to the general fund.

Leasing commitments

Assets obtained under finance leases are capitalised in the balance sheet and depreciated over the lease term. The interest element of these obligations is charged as expenditure over the relevant period. Rentals paid under operating leases are charged as expenditure as incurred.

Pensions

The charitable company operates a defined contribution pension scheme. Contributions payable for the year are included in resources expended.

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2 INCOME FROM DONATIONS

2 INCOME FROM DONATIONS 2 INCOME FROM DONATIONS
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£’000 £’000 £’000 £’000
Donations 6 – 6 1
3 INVESTMENT INCOME 3 INVESTMENT INCOME
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£’000 £’000 £’000 £’000
Bank interest 26 – 26 11
4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£’000 £’000 £’000 £’000
Membership 3 – 3 3
Publications and journals 150 – 150 187
Training 1,760 – 1,760 1,636
Exhibitions and events 121 – 121 124
Consultancy 2,122 134 2,256 2,933
Online advertising activity 28 – 28 30
Other 52 – 52 35
4,236 134 4,370 4,948

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Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

5 CHARITABLE EXPENDITURE

5 CHARITABLE EXPENDITURE
Direct
Charitable Support Total Total
Expenditure Costs 2024 2023
Unrestricted funds £’000 £’000 £’000 £’000
Membership – 176 176 133
Publications and journals 62 110 172 197
Training 1,364 341 1,705 1,624
Exhibitions and events 120 126 246 214
Consultancy 1,525 515 2,040 2,532
Online advertising activity 9 41 50 63
Other 1 47 48 45
Total unrestricted funds 3,081 1,356 4,437 4,808
Restricted funds
Training – – – –
Consultancy 100 34 134 229
Total restricted funds 100 34 134 229
Total charitable expenditure 3,181 1,390 4,571 5,037

6 ALLOCATION OF SUPPORT COSTS

6 ALLOCATION OF SUPPORT COSTS
Staff & Exhibitions Information
Governance Related Establishment & Marketing Technology
Group Expenses Costs Costs Costs Costs Costs
£’000 £’000 £’000 £’000 £’000
Membership – 176 – – –
Publications and journals 1 97 – 1 6
Training – restricted funds – – – – –
Training 7 197 – 9 70
Exhibitions and events – 115 – 1 5
Consultancy – restricted funds – 34 – – –
Consultancy 9 343 – 10 85
Online advertising activity – 39 – – 1
Other – 44 – – 2
Total allocated to direct charitable expenditure 17 1,045 – 21 169

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6 ALLOCATION OF SUPPORT COSTS (continued)

6 ALLOCATION OF SUPPORT COSTS (continued)
Legal,
Membership
Admin		 Professional &
Consultancy		 Office Costs Total
2024		 Total
2023
£’000 £’000 £’000 £’000 £’000
Membership – – – 176 133
Publications and journals 1 1 3 110 124
Training – restricted funds – – – – –
Training 8 12 38 341 332
Exhibitions and events 1 1 3 126 106
Consultancy – restricted funds – – – 34 17
Consultancy 9 14 45 515 633
Online advertising activity – – 1 41 45
Other – – 1 47 45
Total allocated to direct charitable expenditure 19 28 91 1,390 1,435

7 INCOMING RESOURCES – DEFERRED INCOME

Incoming resources where there is an element of deferred income are as follows:

Publications & Exhibitions
Membership Journals Training and Events
Deferred income at 1 April 2023 £’000 £’000 £’000 £’000
and released to incoming resources 2 55 140 81
Income received in year 3 157 1,788 133
Deferred income at 31 March 2024 (2) (62) (168) (93)
Income received in year 3 150 1,760 121
Online
advertising Other Total
Consultancy activity Income 2024
Deferred income at 1 April 2023 £’000 £’000 £’000 £’000
and released to incoming resources 40 19 7 344
Income received in year 2,223 16 51 4,371
Deferred income at 31 March 2024 (7) (7) (6) (345)
Income received in year 2,256 28 52 4,370

The reasons for deferring income are shown in note 1 to these financial statements.

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Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

8 STAFF 8 STAFF
a. Staff Numbers 2024 2023
The average number employees during the year was as follows:
No No
Operational delivery 16 15
Support 19 21
35 36
In prior year, roles were not split by category. The prior year comparative has been restated in line with current year categorisation.
b. Staff Costs
The aggregate payroll costs of staff were as follows: £’000 £’000
Wages and salaries 1,364 1,366
Social security costs 150 140
Pension costs 101 104
Other employee benefits 8 7
1,623 1,617
c. Higher Paid Staff
Information regarding employees receiving emoluments exceeding £60,000 during the year ended 31 March 2024.
No No
Number of employees receiving emoluments between £60,001 and £70,000 – 1
Number of employees receiving emoluments between £70,001 and £80,000 – 1
Number of employees receiving emoluments between £80,001 and £90,000 – –
Number of employees receiving emoluments between £90,001 and £100,000 1 2

There were no defined retirement pension benefit contributions paid during the year to 31 March 2024 (31 March 2023: £Nil).

No Trustee received any emoluments from the charitable company during the year to 31 March 2024 (31 March 2022: £Nil).

£2,649 of expenses were reimbursed to or incurred on behalf of trustees during the year (31 March 2023: £3,009).

d. Key Management Personnel

The key management personnel of the charitable company comprise the trustees and the executive leadership team as listed on page 6. The executive leadership team consisted of 3 employees as at 31 March 2024 (31 March 2023: 3).

The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charitable company for year ended 31 March 2024 was £290,271 (31 March 2023: £328,629).

9 MOVEMENT IN TOTAL FUNDS FOR THE YEAR

Movement in total funds for the year is stated after charging: 2024 2023
£’000 £’000
Depreciation of tangible fixed assets – owned 31 38
Depreciation of tangible fixed assets – finance leases – –
Amortisation of intangible assets 21 75
Auditors’ remuneration – audit work 13 13
Auditors’ remuneration – non audit work – 1

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10 TANGIBLE FIXED ASSETS

10 TANGIBLE FIXED ASSETS
Freehold Office Computer
Property Equipment Equipment Total
Cost £’000 £’000 £’000 £’000
At 1 April 2023 221 80 121 422
Additions – 2 16 18
Disposals – – (41) (41)
At 31 March 2024 221 82 96 399
Depreciation
At 1 April 2023 60 46 101 207
Charge for the year 2 13 16 31
Eliminated on disposal – – (40) (40)
At 31 March 2024 62 59 77 198
Net book value
At 31 March 2024 159 23 19 201
At 31 March 2022 161 34 20 215
Included within the net book value is £1,291 (31 March 2023: £1,687) relating to assets held under finance leases.
11 INTANGIBLE ASSETS 11 INTANGIBLE ASSETS Total
Cost £’000
At 1 April 2023 227
Additions –
At 31 March 2024 227
Amortisation
At 1 April 2023 170
Charge for the year 21
At 31 March 2024 191
Net book value
At 31 March 2024 36
At 31 March 2023 57

Intangible assets are made up of computer software and relate to a CRM (Salesforce) and website (Drupal) which went live in January 2021.

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Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

12 DEBTORS 12 DEBTORS
2024 2023
£’000 £’000
Trade debtors 261 348
Prepayments and accrued income 731 728
Other debtors 12 12
1,004 1,088
2024 2023
13 CASH AT BANK 13 CASH AT BANK £’000 £’000
Current accounts 351 818
Instant access deposit accounts 86 10
437 828

Fixed term deposits of less than one year are treated as liquid resources and included within cash at bank.

14 ANALYSIS OF CHANGES IN NET FUNDS 14 ANALYSIS OF CHANGES IN NET FUNDS 1 April 2023 Cashflow 31 March 2024
£’000 £’000 £’000
Cash in hand and at bank 828 (391) 437
Finance lease obligations 2 (1) 1
Total 830 (392) 438
2024 2023
15 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 15 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR £’000 £’000
Trade creditors 58 52
Accruals 512 804
Deferred income 345 344
Finance leases (note 18) – 1
Other creditors 2 –
Taxation and social security 199 256
1,116 1,457
16 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 16 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023
£’000 £’000
Finance leases (note 18) 1 1 1

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17 TAXATION

No taxation is payable for the current or previous financial year as all surpluses arise from activities furthering the charitable objects of the charitable company and are utilised for charitable purposes, therefore leading to exemption from taxation.

2024 2023
18 OBLIGATIONS UNDER LEASING ARRANGEMENTS 18 OBLIGATIONS UNDER LEASING ARRANGEMENTS £’000 £’000
Gross lease obligations repayable:
Within one year – 1
Greater than one year and less than five years 1 1
1 2
Less finance charges – –
Net lease obligations repayable 1 2

19 CONSTITUTION

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

20 RESTRICTED INCOME FUNDS

20 RESTRICTED INCOME FUNDS
Balance at Incoming Outgoing Balance at
1 April 2023 resources resources 31 March 2024
£’000 £’000 £’000 £’000
DfE funded project – 68 68 –
EEF funded project – 56 56 –
Other funded project – 10 10 –
– 134 134 –

The DfE funded project relates to a grant received with the objective of developing and providing an early years training package that can be used in all mainstream schools to give an overview of all aspects of SEND.

The EEF funded projects relates to a grant received with the objective of delivering a structured, peer-to-peer evaluation of SEND provision.

The other funded project relates to a grant received from Thomas Pocklington Trust with the objective of improving outcomes for learners with visual impairment at post-16 through development and delivery of training webinars.

40 | 41

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
21 UNRESTRICTED INCOME FUNDS 21 UNRESTRICTED INCOME FUNDS £’000
Balance at 1 April 2023 730
Net deficit for the year (169)
Balance at 31 March 2024 **561 **

22 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2024 are represented by:

General Designated Restricted Total
Funds Funds Funds Funds
£’000 £’000 £’000 £’000
Tangible and Intangible fixed assets 237 – – 237
Current assets 1,441 – – 1,441
Current liabilities (1,116) – – (1,116)
Non-current liabilities (1) – – (1)
**561 ** – – **561 **

Comparative information in respect of the preceding period is as follows:

Fund balances at 31 March 2023 are represented by:

General Designated Restricted Total
Funds Funds Funds Funds
£’000 £’000 £’000 £’000
Tangible fixed assets 272 – – 272
Current assets 1,916 – – 1,916
Current liabilities (1,457) – – (1,457)
Non-current liabilities (1) – – (1)
730 – – 730

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23 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

23 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 23 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
Total Total
2024 2023
£’000 £’000
Net expenditure (169) (77)
Investment income (26) (11)
Interest payable and similar charges 1 –
Depreciation 31 38
Amortisation 21 75
Decrease/(increase) in trade debtors 87 (161)
(Increase)/decrease in prepayments and accrued income (3) 211
Increase in other debtors – (12)
Increase/(decrease) in trade creditors 6 (313)
(Decrease)/increase in accruals (292) 598
Increase/(decrease) in deferred income 1 (109)
Increase/(decrease) in other creditors 2 (16)
(Decrease)/increase in taxation and social security (57) 148
Net cash (used in)/provided by operating activities (398) 371
24 CAPITAL AND OTHER COMMITMENTS 24 CAPITAL AND OTHER COMMITMENTS
2024 2023
£’000 £’000
Contracts for future capital expenditure not provided in the financial
statements – tangible fixed assets		 6 –
The company had the following future minimum lease payments under non-cancellable
operating leases for each of the following periods:
Payment due 2024 2023
£’000 £’000
Not later than one year 31 –
Later than one year and not later than five years 3 –
Later than five years 5 –
39 –

42 | 43

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

25 RELATED PARTY TRANSACTIONS

The following related party transactions took place in the period of account:

Purchases of nasen services

Purchases of nasen services
Related Party Relationship Number of Total £ Outstanding at
transactions 31 March 2024
PINC College Declared Trustee interest 2 316 0
Newfriars College Declared key management interest 2 178 79
The Bridge School Declared Trustee interest 1 158 0
St. Martin’s School Declared key management interest 1 158 0
Halesowen College Declared Trustee interest 1 79 0
nasen purchasing services
Related Party Relationship Number of Total £ Outstanding at
transactions 31 March 2024
Blackfriars Academy Declared key management interest 4 11,779 0

All transactions were conducted at arm’s length, in accordance with nasen’s normal procurement procedures and with Charities SORP (FRS 102) 2019.

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44145

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e: welcome@nasen.org.uk

nasen.org.uk | 2024