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2025-03-31-accounts

Registered number: 02854806 Charity number: 1027466

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 14
Independent auditor's report on the financial statements 15 - 19
Statement of financial activities 20
Balance sheet 21 - 22
Statement of cash flows 23
Notes to the financial statements 24 - 41

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees J Sorrell, Chair
L Snary, Treasurer
G Doy
M Smith
E Mitchell
Company registered
number
02854806
Charity registered
number
1027466
Registered office
33 Woodcock Road
Norwich
Norfolk
NR3 3TT
Company secretary
A Wootton
Chief executive officer
L Knight-Smith
Independent auditor
MA Partners Audit LLP
Chartered Accountants
7 The Close
Norwich
Norfolk
NR1 4DJ
Bankers
Santander
Natwest

Page 1

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their Annual report together with the audited financial statements of the Charity for the year 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

Norfolk and Norwich SEND Association Ltd ("Nansa") was founded in 1954 by a group of families, for the purposes of providing meaningful and enriching activities and support to their adult children with cerebral palsy.

In the years since, Nansa has grown to provide a far wider range of specialist provision, for people of all ages living with, or caring for others with, special educational needs and/or disabilities (SEND). In addition, Nansa also facilitates a range of projects that promote inclusion, advocacy, participation, accessibility, and awareness of/for not only those with SEND, but a wider community of neurologically diverse individuals, who may feel excluded, marginalised, or unsupported because of social, behavioural, and/or developmental differences.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

Nansa delivers a strategically coordinated pathway of support that spans from the perinatal stage through to adulthood. We work with parents during and shortly after pregnancy, and continue to support families through the early years, often prior to, or in the absence of, a formal diagnosis - ensuring that children's unique developmental needs are identified early and supported through specialist intervention. Our programmes provide a calm, inclusive, and non-judgemental environment where families connect, share experiences, and build resilience.

For adults, Nansa offers a tailored programme that fosters wellbeing, independence, and personal progression through individually agreed objectives. Central to our strategy is a strong commitment to community engagement and awareness-raising around neuroinclusion.

In summary, Nansa will promote and embrace partnerships with other providers and agencies throughout Norfolk to associatively and collaboratively:

Page 2

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

c. Risk management

Policies and procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors at both centres and at Nansa’s charity shops; and these are regularly reviewed by the Senior Management Team. These, together with all the major risks to which the charity is exposed, are regularly reviewed by the Board of Trustees.

Achievements and performance

a. Review of activities

Introduction

Throughout 2024, Nansa proudly marked its 70th anniversary, culminating in a spectacular Gala Dinner held on 2 November at Sprowston Manor Hotel in Norwich. The evening welcomed over 250 guests and featured an elegant dinner, lively dancing, fundraising activities, heartfelt tributes, and the recognition of long-serving staff members, volunteers and service users.

The Gala proved to be a tremendous success, raising vital funds for the charity through an auction, raffle, and various other fundraising initiatives. A particular highlight was the attendance of Brian and his family, who first engaged with Nansa in 1954 as one of the founding families. Brian’s presence poignantly reflected the lasting impact Nansa has had on the lives of so many generations over the decades.

Today, Nansa remains committed to delivering enriching activities and dedicated support for individuals with special educational needs and disabilities (SEND). The Gala Dinner stood as a powerful celebration of the charity’s enduring legacy and demonstrated the unwavering support it receives from the community it serves.

Celebrations aside, Nansa faced significant challenges during their 70th year. A major setback occurred when a catastrophic failure of a commercial boiler, at their Adults’ Centre, led to the building’s heating system being condemned. Subsequent investigations revealed the need for costly asbestos removal works to be completed before a new heating system could be installed. The financial burden was compounded by the necessary closure of the premises, resulting in a loss of attendance fees, while reliance on temporary heating solutions further reduced energy efficiency and drove up operational costs.

Meanwhile, at Nansa’s Children and Families’ Centre, squirrels gained access to the eaves and loft space, causing extensive damage by chewing through water pipes and electrical wiring. This led to severe flooding throughout the premises. The necessary remedial works proved costly, with the most significant expense being a full roof repair to protect the building from future pest-related incidents.

Despite these challenges, there were also opportunities - in that Nansa's Senior Management Team (SMT) and Trustees were prompted to reassess the support needed to better mitigate against such risks in the future. In response, the charity partnered with Carter Energy Consulting to conduct tailored energy efficiency audits, which will inform a capital funding appeal. Additionally, Andrew Fitches from APF Safety Services Ltd. has been appointed as Nansa’s Health and Safety Adviser, overseeing audits across all sites and providing an actionable plan with recommendations for ongoing improvements to infrastructure, staff training, and risk management.

Nansa’s 70th year has been a defining period of reflection and forward-thinking. As the charity celebrates its remarkable impact to date, it is equally focused on securing its future, ensuring it remains resilient and wellequipped to continue making a profound difference to the lives of countless individuals for years to come.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Support for Children and Families

Nansa offers a range of Early Childhood and Family Services, providing support from infancy; often working alongside families prior to any formal diagnosis of their child’s condition. Nansa will collaborate with every family to ensure their child’s specific needs are met, promoting development and progression through a range of innovative and therapeutic early interventions.

Nansa’s Children and Families’ Centre is based in Norwich (Woodcock Road). It offers a safe, calm, friendly, and non-judgemental environment for families to access specialist support and meet other inspirational parents, carers, and children facing similar challenges.

SENsational Families

SENsational Families is led by a dedicated team of Family Support Advisers (FSAs), who provide free, expert advice, guidance, and support to families of children (0 to 24 years) with SEND, whether diagnosed or suspected.

The programme offers a range of support groups and drop-in sessions where FSAs deliver tailored, specialist advice while creating valuable opportunities for families to connect with others facing similar challenges. In 2024/25, SENsational Families has provided fortnightly groups, during term time, in Norwich, Great Yarmouth, and Holt. Additionally, the programme has featured specialist support sessions focusing on specific topics and guest speakers.

In 2024/25, over 400 families of children with SEND benefited from the service. However, as funding from the National Lottery Reaching Communities Fund comes to an end in June 2025, securing new financial support and investment will be crucial to ensuring the continuation of this essential service, which has become a lifeline for families across Norfolk.

Sleep Service

Nansa’s sleep service is fully funded by the NHS Norfolk and Waveney Integrated Care Board (ICB). Sleep Practitioners operate from a purpose-built 'Sleep Pod,' a modern, confidential space where they can engage with families either online, by phone, or in person. Located within the grounds of the Nansa’s Children and Families’ Centre on Woodcock Road, Norwich, the Sleep Pod provides a dedicated environment for this crucial support.

Following the pandemic, telephone-based therapeutic support became the primary mode of delivery, offering greater flexibility than in-person appointments and eliminating the need for travel and childcare. Feedback from service users confirms a strong preference for this approach due to its convenience and accessibility.

In response to a significant waiting list (reaching a peak of 374 families by the end of 2024/25) the Sleep Service introduced a helpline, available every Monday during term-time. This service allows families to receive advice and support while awaiting access to the full programme. For those with less complex needs, the helpline offers a valuable level of assistance.

Page 4

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Steps & Stages

Formerly known as a School for Parents, the Steps & Stages programme is funded by Norfolk County Council, the NHS Norfolk and Waveney (ICB) and other general fundraising. The programme offers specialist early interventions that promote the development of pre-school children, who have a range of special educational needs and disabilities. Sessions are holistically tailored to meet the specific needs of every child, and the service is provided free to families of children:

Nansa's highly skilled Early Intervention Practitioners are dedicated to empowering parents and carers with essential techniques that support their child's physical, social, and cognitive development. Drawing on a range of specialist early intervention approaches, these practitioners deliver tailored, evidence-based support, including but not limited to:

The Conductive Education (CE) : Developed by Peto in Hungary, this philosophy is grounded in the belief that every child has the potential to enhance their neural connections through a carefully structured program. CE is particularly effective during the critical early years when a child's neural pathways are rapidly developing.

Attention Autism : Created by Specialist Speech and Language Therapist Gina Davies, this early intervention model fosters natural and spontaneous communication. By utilising visually engaging and highly motivating activities, Attention Autism builds the foundational skills of communication, including turn-taking, attention capture, sustained engagement, and interaction.

Offering no less than 4 sessions each week during term time, the programme has provided early intervention support to over 40 children and their families in 2024. Parents and carers have gained valuable strategies to implement at home, addressing the unique developmental needs of their child. Additionally, the programme fosters important peer relationships, offering long-term support and connection.

Support for Young People

During 2024/25, Nansa provided a range of opportunities for young people with SEND, including:

The Disability Real Action Group of Norfolk (The DRAGONS Project)

The DRAGONs is an advocacy and participation group for young people aged 13 to 25 with SEND and/or neurodiverse or developmental differences. Commissioned by Norfolk County Council (NCC), the DRAGONs provide a crucial platform for young people to voice their opinions and advocate for the needs of the SEND community in Norfolk. They offer valuable feedback on existing services and play a key role in shaping the future direction of new initiatives in the planning stage.

In 2024, Nansa and NCC conducted a review of their aims and objectives and relaunched the DRAGONs with a new cohort of young people. Additionally, the project was expanded to include a mentorship programme, allowing individuals over 18 to engage in peer-support work. This initiative not only builds confidence and selfesteem but empowers young people to actively contribute to the ongoing development of SEND provision in Norfolk.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

DRAGONS (on the move )

In 2023, Nansa secured a three-year grant (to 2026) from the National Lottery Reaching Communities Fund to expand its work with the DRAGONS, in collaboration with Active Norfolk. DRAGONs (on the move) engages directly with children and young people from local SEND schools, as well as other institutions, including residential care homes and day care services. The project’s main goal is to inspire community leaders to advocate for increased accessibility, equity, and inclusion across Norfolk.

Since its launch, the project has worked with 258 individuals across 19 schools and 22 day centres. As part of their work, the DRAGONS (on the move) have visited local leisure facilities and green spaces to conduct accessibility reviews, with over 60 visits facilitated to date. Additionally, the project has developed an online virtual map, available on both the Nansa and Active Norfolk websites, which allows users to explore the accessibility of various locations and attractions throughout the county.

Milestones

The Milestones Programme was designed to support young people with SEND, aged 18-25, in preparing for adulthood. It offered a diverse range of opportunities aimed at fostering aspirations, promoting personal development, and enhancing independence.

However, following the Chancellor's Autumn Statement and subsequent changes in the distribution of local government funding, it became evident that the service would no longer be financially viable. As a result, a difficult decision was made to close the Milestones service with the last session facilitated in December 2024.

In 2025, Nansa intends to review its offer for young people with SEND, and hopes to launch new, financially sustainable, projects in the future.

Support for Adults

Nansa provides a wide range of services and opportunities for adults with SEND, with its core offering being a building-based provision at the Adults’ Centre in Norwich (Bowthorpe Road).

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NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

The Adults' Centre

Here, Nansa delivers a comprehensive programme of activities designed to promote wellbeing, independence, and personal growth. Each programme is tailored to meet the specific needs of individuals, helping them progress towards their personal objectives and agreed-upon goals. These efforts are guided by 10 key outcomes:

In addition to the activities at the Adults’ Centre, Nansa also offers a range of community-based services, including:

Train and Trade

Train and Trade is a careers support service designed to help individuals with SEND overcome barriers to employment and education. The service provides a variety of tailored traineeships hosted within Nansa’s charity shops across Norwich.

Recognising the unique challenges of each individual, Development Coaches work closely with Trainees to create personalised learning pathways that align with their specific needs, goals, and aspirations. The programme avoids a one-size-fits-all approach, with deadlines, targets, and goals all agreed upon through a collaborative, multidisciplinary review process.

Additionally, Train and Trade offers Supported Community Work Placements in partnership with Wroxham Barns, providing hands-on experience either in a retail environment (at the Kids Kiosk selling children’s items) or working with animals on the farm.

Link-up

Link-up is a social/leisure group for adults aged 18 and over with SEND. Offering weekly sessions on evenings and weekends, Link-up provides participants with the opportunity to explore new interests, make new friends, and simply have fun.

Through continuous fundraising efforts, Nansa ensures there are no membership fees required to attend Linkup. Costs are only incurred for specific activities, such as meals out or theatre tickets. This initiative relies heavily on the generous support of Trusts and Foundations. In 2024/25, Link-up gratefully received funding from the Paul Bassham Charitable Trust, the Alan Boswell Group, and the National Lottery Awards for All fund.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Retail and Enterprise

In 2024, Nansa appointed a new Charity Trading Manager, who now operates under the leadership and strategic oversight of the Head of Finance and Business Support. Previously, the trading arm was directed by the Head of Trading and Partnerships - a senior management role that has since been redeployed to focus on project management within the organisation. This restructure has enabled Nansa’s retail operations to adopt a refreshed, commercially-driven approach, fully integrated within the charity’s broader finance and business strategy.

Following the sale of their Kabin Road premises in March 2024, Nansa now operates three charity shops across Norwich, together with one in Wroxham, and a fifth dedicated premises for online trading via eBay. Nansa’s retail outlets play a vital role in raising essential funds to support projects and services for individuals of all ages with SEND. Beyond generating income, the shops serve as key touchpoints for community engagement, providing opportunities to raise awareness, strengthen local connections, and champion the charity’s mission throughout Norfolk. Furthermore, traineeships for adults with SEND (Train and Trade) are currently delivered across all four physical sites, with exciting plans underway to expand these opportunities into the charity’s online trading operations.

Throughout 2024/25, the Head of Finance and Business Support and the Charity Trading Manager have worked closely with Nansa’s Health and Safety Adviser to ensure that all retail premises meet renewed and robust standards of risk management. This collaboration has led to significant investment across all sites, including improvements to storage, signage, and other key safety measures. In addition, the retail team has benefitted from enhanced training, raising awareness of health and safety protocols and the critical risks that noncompliance poses, not only to trainees and customers, but also to the wider organisation and its staff. While this proactive approach has contributed to increased financial pressures during the year, it has undeniably created a far safer working environment and significantly reduced the likelihood of costly incidents in the future.

In summary, 2024/25 was a year of steady and encouraging growth across our retail operations. Online trading continued to perform strongly, seeing another year of increased income. Among our traditional charity outlets, the Thorpe Avenue shop saw the greatest year-on-year growth at over 4%, reflecting effective local engagement and strong operational delivery. Our standout performer, however, was once again the Earlham Road shop, which remained our highest-income outlet, generating over £100,000 for another consecutive year. Taken together, these results contributed to an overall 3.4% increase across the trading arm, reinforcing the ongoing importance of retail in supporting our charitable work.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

b. Fundraising/Promotional Activities and Income/Awareness Generation

Visible Festival

Visible is a project launched by Nansa in 2022, resulting in Norfolk’s first Neurodiversity Festival, held at The Forum (Norwich) in March 2023 and again in August 2024.

The purpose of Visible is to promote the inclusion, advocacy, participation, accessibility, and awareness of individuals who may feel excluded, marginalised, or unsupported because of social, behavioural, and/or developmental differences.

Visible attempts to do this, quite simply, by initiating (and encouraging) ongoing conversations amongst those who might champion a more inclusive society, and by amplifying the voices of people with lived experience of neurodivergence.

Together, we can influence change countywide. Together, we can listen, and we can learn. Together, we can be heard, and we can be VISIBLE!

In 2024, the Visible Festival was proudly sponsored by Aviva, with additional financial support from The Paul Bassham Charitable Trust - generous contributions without which the event would not have been possible.

The Visible Festival provides a vital platform for local agencies, charities, businesses, and professionals who deliver services for, or are passionate about the inclusion of, neurodivergent individuals. Exhibitors are invited to showcase their services by hosting stands in The Forum’s Atrium, offering attendees a unique opportunity to connect with a wide range of support and resources.

A highlight of the event was the ‘Visible Voices’ programme, a series of inspiring talks and presentations on the subject of neurodiversity, held in The Forum’s Auditorium. These sessions were also recorded and made accessible to a wider audience through the Visible Voices YouTube channel, ensuring that even those unable to attend could benefit from the insights shared.

An exciting new feature of the 2024 Festival was the introduction of a special exhibition in The Forum’s Gallery, featuring the lived experiences of Nansa’s Visible Inclusion Partners (VIPs).

VIPs are individuals from diverse backgrounds who generously share their personal experiences of neurodivergence, offering an authentic, relatable perspective on the broad and varied spectrum of neurodiversity. Their powerful stories bring visibility to the realities of living with neurological differences, fostering greater understanding, empathy, and inclusion.

Beyond its clear charitable objectives, the Visible Festival has become a powerful catalyst for Nansa’s broader success, enabling the charity to:

The Visible Festival will return to The Forum in March 2026, this time aligning with Neurodiversity Celebration Week - a fitting backdrop for an event that champions inclusion, visibility, and community engagement.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Events Fundraising

Events fundraising has been a tremendous success this year, generating over £7,000 through a range of community and supporter-led activities. This total excludes the outstanding results from our 70th anniversary celebrations, which generated an additional £12,000, of which more than £3,000 was raised on the night of our Gala Dinner alone, thanks to a lively auction and raffle. These achievements reflect the dedication of our supporters and the strength of our community engagement. Events continue to play a vital role in our fundraising strategy and in raising awareness of our work.

Other Fundraising

Our wider fundraising efforts this year have made a significant contribution to our income. We were delighted to receive £2,500 from the Nansa Bowls League in Norfolk, continuing a long-standing and valued relationship. Collection tins placed across the county brought in over £1,000, demonstrating the power of everyday giving. Most notably, our targeted postal appeal to grant-making trusts and supporters generated just under £70,000 - an exceptional result that reflects the strength of our case for support. Together, these efforts highlight the diverse ways in which our community helps sustain and grow our vital work.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The charity has a policy of retaining sufficient funds to allow a planned withdrawal from an activity should funding for that activity cease. The policy is to build up a level of reserves that is equivalent to approximately 3 months of annual expenditure. This figure is currently assessed as £455,776, based on the budget for the year ended 31 March 2026.

As at 31 March 2025 free reserves (comprising unrestricted net current assets) amounted to £413,150 ( 2024 - £253,062 ).

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NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

c. Key performance indicators

2025 2024
(Decrease)Increase in Trading Income (7.2%) (1.9%)
Increase in LA Funding / Service user fee income 11.0% 23.1%
Increase/(Decrease) in Donations / grants / legacies 15.0% (40.6%)
Increase in Total Income 1.6% 4.5%
Increase in Total Expenditure 4.7% 7.3%
Free Reserves / Total Expenditure 22.7% 14.5%
Free Reserves £ £
Net Current Assets 485,679 531,940
Less: Restricted funds (excl assets) ( 72,529) ( 278,878)
413,150 253,062
Reserves policy is minimum 3 Months reserves
Expenditure per 2025/26 budget £1,823,105
Minimum reserves required for 2025/26 £455,776

d. Principal funding

Norfolk County Council provides the principal funding to enable the objectives of the charity to be carried out.

e. Results

Nansa incurred a deficit of £30,541 in the year ended 31 March 2025. This comprised a surplus of £175,808 on unrestricted funds and a deficit of £206,349 on restricted funds after transfers between funds.

Page 11

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

a. Constitution

The organisation is a charitable company limited by guarantee and was set up by a Charity Commission Scheme, Charity number 1027466. Nansa registered as a charity on 5 October 1962 and incorporated on 20 September 1993. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are each required to contribute an amount not exceeding £1.

Nansa's Articles of Association were reviewed and re-drafted by the Trustees in 2023/24 and were subject to special resolutions in 2024/25, following approval from the Charity Commission.

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Under the requirements of the Memorandum and Articles of Association, a third of those on Nansa's Board of Trustees must retire at the AGM each year, and should they wish, they may stand for re-election. In addition, any Trustee appointed during the working year will also stand for election at the AGM. The Board of Trustees consists of Trustees with a broad range of experience and skills, from legal knowledge to financial acumen and first-hand knowledge of disability issues.

c. Organisational structure and decision-making policies

The Trustees meet on a frequent basis, with a minimum of 6 meetings per year. The Chair of the Trustees is John Sorrell. The day to day running of the charity is delegated to the Chief Executive Officer.

Nansa’s Senior Management Team consists of the following who bring a wealth of experience and technical skills from their fields:

Leon Knight-Smith Chief Executive Officer Ann Wootton Head of Finance and Business Support Michelle Dungar Head of Adults' Services Anna Golamy Head of Children and Family Services

d. Policies adopted for the induction and training of Trustees

All Trustees are offered induction training upon joining the Board of Trustees and are given a “FactFile” about Nansa's work, as well as a copy of the charity’s Memorandum and Articles of Association and the latest Annual Report. They are kept informed of any relevant training courses and offered the opportunity to attend these on Nansa's behalf. ‘Leadership team’ workshops are held jointly for Trustees and the Management Team on a regular basis.

e. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for future periods

Under Chapter 2 of Part 13 of the Companies Act 2006, Nansa’s Board of Directors (Trustees) formally adopted revised Articles of Association, by special resolution passed on 16 July 2024. Over its 70-year history, Nansa’s work has evolved significantly, and the Trustees sought to ensure that the charity’s objectives, as outlined in the Articles, accurately reflect the organisation’s current identity and the diverse communities it now serves.

The revisions were primarily motivated by Nansa’s expanding work with beneficiaries beyond the original scope of its constitution. Today, Nansa provides a broad range of specialist services for individuals of all ages living with, or caring for others with, SEND. Additionally, the charity now facilitates a variety of projects that support not only individuals with SEND, but also a wider community of neurodiverse individuals who may experience exclusion, marginalisation, or a lack of support due to social, behavioural, or developmental differences.

Looking ahead, Nansa’s Trustees and Senior Management Team (SMT) are committed to further developing their outward-facing, community-based provision, moving beyond a traditional reliance on building-based services.

On 20 June 2025, the Trustees and SMT will gather for their annual strategy and away day, with a primary focus on exploring and expanding community-based initiatives, with the intention of building on the success of programmes such as Train and Trade, the Visible Festival, and SENsational Families.

With central and local government spending once again under significant pressure, Nansa will sharpen its focus on diversifying funding streams. In 2024/25, the charity achieved notable success in securing support from grantmaking trusts, driven largely by a compelling and emotive appeal linked to its 70th anniversary celebrations.

Building on this momentum, Nansa plans to enhance its fundraising strategy in 2025/26 by expanding the reach of its appeal, not only through postal campaigns but also by delivering interactive, face-to-face presentations to community groups, fostering deeper engagement and strengthening support for its vital work.

Through initiatives such as the Visible Festival and other community-based events, Nansa will actively seek to deepen its engagement with the local business community. A key objective is to secure greater corporate sponsorship and support, recognising the vital role that business partnerships can play in sustaining and growing the charity’s work. Alongside this, there will be an increased emphasis on purposeful networking and the cultivation of meaningful, strategic relationships - a core focus within the SMT’s objectives for 2025/26.

In parallel, as the UK Government begins to implement the new Employment Rights Bill, Nansa is committed to reviewing and strengthening its people strategy. Central to this will be the redesign of a neuroinclusive recruitment approach, ensuring the charity attracts and supports a diverse and talented workforce. Plans for 2025/26 also include promoting greater employee engagement, expanding learning and development opportunities, and investing in the leadership development of line managers. These priorities form a critical part of Nansa’s wider vision for future-proofing the organisation, ensuring it remains resilient, inclusive, and wellequipped to meet the evolving needs of its community for many years to come.

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NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. 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 Charity and of its incoming resources and application of resources, including its income and expenditure, 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 Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ J Sorrell (Chair of Trustees) Date: 16 July 2025

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NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORFOLK AND NORWICH SEND ASSOCIATION LTD

Opinion

We have audited the financial statements of Nansa (the 'charity') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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 statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the 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.

Page 15

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORFOLK AND NORWICH SEND ASSOCIATION LTD (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditor's report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our 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 Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Page 16

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORFOLK AND NORWICH SEND ASSOCIATION LTD (CONTINUED)

Responsibilities of Trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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.

Auditor's 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 the 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:

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charity.

Page 17

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORFOLK AND NORWICH SEND ASSOCIATION LTD (CONTINUED)

Our approach was as follows:

Based on this understanding, we designed specific appropriate audit procedures to identify instances of noncompliance with laws and regulations. This included making enquiries of those charged with governance and obtaining additional corroborative evidence as required.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Page 18

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORFOLK AND NORWICH SEND ASSOCIATION LTD (CONTINUED)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Alice Lynch BSc FCA DChA (Senior statutory auditor) for and on behalf of

MA Partners Audit LLP

Chartered Accountants Statutory Auditor 7 The Close Norwich Norfolk NR1 4DJ

Date: 17 July 2025

Page 19

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net (expenditure)/income before net
losses on investments
Net losses on investments
Net (expenditure)/income
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2025
£
291,402
5,196
-
-
-
296,598
-
347,031
347,031
(50,433)
-
(50,433)
(155,916)
(206,349)
278,878
(206,349)
72,529		 Unrestricted
funds
2025
£
59,364
1,082,570
341,841
13,305
-
1,497,080
365,916
1,108,364
1,474,280
22,800
(2,908)
19,892
155,916
175,808
1,041,492
175,808
1,217,300		 Total
funds
2025
£
350,766
1,087,766
341,841
13,305
-
1,793,678
365,916
1,455,395
1,821,311
(27,633)
(2,908)
(30,541)
-
(30,541)
1,320,370
(30,541)
1,289,829		 Total
funds
2024
£
305,074
980,216
368,392
9,301
101,974
1,764,957
384,333
1,355,497
1,739,830
25,127
(3,163)
21,964
-
21,964
1,298,406
21,964
1,320,370

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 24 to 41 form part of these financial statements.

Page 20

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee) REGISTERED NUMBER: 02854806

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
16
Net current assets
Total net assets
Charity funds
Restricted funds
17
Unrestricted funds
17
Total funds		 71,139
477,901
549,040
(63,361)		 2025
£
794,744
9,406
804,150
485,679
1,289,829
72,529
1,217,300
1,289,829		 136,251
469,168
605,419
(73,479)		 2024
£
776,116
12,314
788,430
531,940
1,320,370
278,878
1,041,492
1,320,370

Page 21

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee) REGISTERED NUMBER: 02854806

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

J Sorrell

(Chair of Trustees) Date: 16 July 2025

The notes on pages 24 to 41 form part of these financial statements.

Page 22

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Cash flows from operating activities
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Net cash (used in)/provided by investing activities
Cash flows from financing activities
Repayments of borrowing
Interest paid
Net cash provided by/(used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
49,613
-
(40,880)
(40,880)
-
-
-
8,733
469,168
477,901		 2024
£
(49,011)
225,000
(13,188)
211,812
(168,493)
(8,382)
(176,875)
(14,074)
483,242
469,168

The notes on pages 24 to 41 form part of these financial statements

Page 23

NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

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

1. General information

Norfolk and Norwich SEND Association Ltd is a private company limited by guarantee and incorporated in England and Wales, registration number 02854806. The registered office is 33 Woodcock Road, Norwich, NR3 3TT.

The members of the company are the Trustees named on page 1.

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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Norfolk and Norwich SEND Association Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 24

NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

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

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘net gains/(losses) on investments’ in the Statement of financial activities.

Page 25

NORFOLK AND NORWICH SEND ASSOCIATION LTD (A company limited by guarantee)

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

2. Accounting policies (continued)

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 26

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

3. Income from donations and legacies

Donations
Grants
Total 2025
Total 2024		 Restricted
funds
2025
Unrestricted
funds
2025
£
£
7,659
29,414
283,743
29,950
291,402
59,364
276,237
28,837		 Total
funds
2025
£
37,073
313,693
350,766
305,074		 Total
funds
2024
£
26,281
278,793
305,074

4. Income from charitable activities

Children and Family Services
Adult Family Services
Train and Trade
Association
Total 2025
Total 2024		 Restricted
funds
2025
Unrestricted
funds
2025
£
£
-
17,518
5,196
845,249
-
219,503
-
300
5,196
1,082,570
6,361
973,855		 Total
funds
2025
£
17,518
850,445
219,503
300
1,087,766
980,216		 Total
funds
2024
£
24,958
758,471
196,537
250
980,216

Page 27

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

5. Income from other trading activities

Unrestricted
funds
2025
£
Charity shops
341,841
Total 2024
368,392
6.
Investment income
Unrestricted
funds
2025
£
Investment income
13,305
Total 2024
9,301		 Total
funds
2025
£
341,841
368,392
Total
funds
2025
£
13,305
9,301		 Total
funds
2024
£
368,392
Total
funds
2024
£
9,301

Page 28

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

7. Other incoming resources

Profit on sale of fixed asset
Total 2024		 Unrestricted
funds
2025
£
-
101,974		 Total
funds
2025
£
-
101,974		 Total
funds
2024
£
101,974

8. Expenditure on raising funds

Fundraising trading expenses

Unrestricted
funds
2025
£
Wages and salaries
208,197
National Insurance
9,363
Pension costs
3,611
Depreciation
1,208
Other costs
113,924
Support costs
29,613
365,916
Total 2024
384,333		 Total
funds
2025
£
208,197
9,363
3,611
1,208
113,924
29,613
365,916
384,333		 Total
funds
2024
£
207,009
10,095
4,868
2,988
132,668
26,705
384,333

Page 29

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

9. Analysis of expenditure on charitable activities

Summary by fund type

Children and Family Services
Adult Family Services
Train and Trade
Association
Total 2025
Total 2024		 Restricted
funds
2025
Unrestricted
funds
2025
£
£
286,164
89,915
33,897
763,924
-
174,070
26,970
80,455
347,031
1,108,364
348,263
1,007,234		 Total
2025
£
376,079
797,821
174,070
107,425
1,455,395
1,355,497		 Total
2024
£
374,421
738,156
147,503
95,417
1,355,497

Summary by expenditure type

Children and Family Services
Adult Family Services
Train and Trade
Association
Total 2025
Total 2024		 Staff costs
2025
£
286,824
702,904
166,474
28,155
1,184,357
1,124,361		 Depreciation
2025
£
189
1,093
-
19,763
21,045
22,835		 Other costs
2025
£
89,066
93,824
7,596
59,507
249,993
208,301		 Total
2025
£
376,079
797,821
174,070
107,425
1,455,395
1,355,497		 Total
2024
£
374,421
738,156
147,503
95,417
1,355,497

10. Auditor's remuneration

The auditor's remuneration amounts to an auditor fee of £6,500 (2024 - £5,440) , and accountancy fees of £1,650 ( 2024 - £1,360 ).

Page 30

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

11. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
1,290,785
83,144
31,599
1,405,528		 2024
£
1,239,021
77,181
30,131
1,346,333

During the year the charity made a severance payment of £3,274 ( 2024: £Nil ).

The average number of persons employed by the Charity during the year was as follows:

Direct charitable
Trading
Management and administration		 2025
No.
65
7
6
78		 2024
No.
70
7
6
83

The average headcount expressed as full-time equivalents was:

Direct charitable
Trading
Management and administration		 2025
No.
40
7
5
52		 2024
No.
42
7
5
54

No employee received remuneration amounting to more than £60,000 in either year.

Key management personnel consist of the Chief Executive Officer, Head of Finance and Business Support, Head of Retail and Partnerships, Head of Adults and Careers Services, Head of Advocacy and Participation and Head of Children and Family Services.

The total remuneration for key management personnel, including employer pension contributions and employer national insurance contributions, for the year totalled £173,714 ( 2024 - £210,914 ).

Page 31

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

12. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

13. Tangible fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Freehold
property
£
396,842
5,992
402,834
51,922
8,056
59,978
342,856
344,920		 Long-term
leasehold
property
£
496,395
31,774
528,169
81,533
10,416
91,949
436,220
414,862		 Motor
vehicles
£
28,995
-
28,995
27,084
477
27,561
1,434
1,911		 Office
equipment
£
112,150
3,114
115,264
97,727
3,303
101,030
14,234
14,423		 Total
£
1,034,382
40,880
1,075,262
258,266
22,252
280,518
794,744
776,116

Page 32

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

14.
Fixed asset investments
Cost or valuation
At 1 April 2024
Revaluations
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Listed
investments
£
12,314
(2,908)
9,406
9,406
12,314

15. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
5,830
9,927
55,382
71,139		 2024
£
92,141
9,192
34,918
136,251

Page 33

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

16. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods		 2025
£
15,940
17,824
8,219
21,378
63,361
2025
£
16,110
9,043
(16,110)
9,043		 2024
£
22,097
17,525
10,947
22,910
73,479
2024
£
22,926
16,110
(22,926)
16,110

Deferred income relates to performance related grants where entitlement to the income arises in future periods. The deferred income brought forward was released in the year.

Page 34

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

17. Statement of funds

Statement of funds - current year

Unrestricted
funds
General Funds
Restricted
funds
Children and
Family Services
Adult Centre
Train and Trade
Association
Total of funds		 Balance at 1
April 2024
£
1,041,492
-
2,723
5,593
270,562
278,878
1,320,370		 Income
£
1,497,080
261,684
20,944
-
13,970
296,598
1,793,678		 Expenditure
£
(1,474,280)
(286,164)
(33,897)
-
(26,970)
(347,031)
(1,821,311)		 Transfers
in/(out)
£
155,916
29,354
13,119
-
(198,389)
(155,916)
-		 Gains/
(Losses)
£
(2,908)
-
-
-
-
-
(2,908)		 Balance at
31 March
2025
£
1,217,300
4,874
2,889
5,593
59,173
72,529
1,289,829

Page 35

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

17. Statement of funds (continued)

The Children and Family Services fund covers all activities that Nansa carries out with service users from birth to age 18 years. This includes:

Conductive Education (School for Parents) - a pre-school development programme for children with cerebral palsy/other motor disabilities.

All Aboard - providing direct developmental support for the children with disabilities along with behavioural and emotional support tailored to the needs of the family as a whole.

Nansa Sleep Counselling Service - a family support information service which provides children with disabilities and their families with better access to the information they need to receive relevant support and services.

Youth and Transition Services - includes Milestones and DRAGONS. Milestones consists of weekend and school-holiday leisure, activity and transition groups for 18-25 year olds with SEND. DRAGONS project is a peer review programme promoting advocacy and participation for young people with SEND.

The Adult Centre fund covers all activities for adult service users at the main site on Bowthorpe Road.

The Train and Trade programme is a careers support service offering employability opportunities and traineeships for adults with SEND.

The Association department covers the central costs not directly applicable to delivering services. A transfer out of the fund into unrestricted funds has been made in respect of expenditure from prior years.

Page 36

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
General Funds
Restricted
funds
Children and
Family Services
Adult Centre
Train and Trade
Association
Total of funds		 Balance at
1 April 2023
£
1,032,528
-
2,723
5,593
257,562
265,878
1,298,406		 Income
£
1,482,359
269,598
-
-
13,000
282,598
1,764,957		 Expenditure
£
(1,391,567)
(348,263)
-
-
-
(348,263)
(1,739,830)		 Transfers
in/(out)
£
(78,665)
78,665
-
-
-
78,665
-		 Gains/
(Losses)
£
(3,163)
-
-
-
-
-
(3,163)		 Balance at
31 March
2024
£
1,041,492
-
2,723
5,593
270,562
278,878
1,320,370

Page 37

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

18. Summary of funds

Summary of funds - current year


General funds
Restricted funds		 Balance at 1
April 2024
£
1,041,492
278,878
1,320,370		 Income
£
1,497,080
296,598
1,793,678
Income
£
1,482,359
282,598
1,764,957		 Expenditure
£
(1,474,280)
(347,031)
(1,821,311)
Expenditure
£
(1,391,567)
(348,263)
(1,739,830)		 Transfers
in/(out)
£
155,916
(155,916)
-
Transfers
in/(out)
£
(78,665)
78,665
-		 Gains/
(Losses)
£
(2,908)
-
(2,908)
Gains/
(Losses)
£
(3,163)
-
(3,163)		 Balance at
31 March
2025
£
1,217,300
72,529
1,289,829
Balance at
31 March
2024
£
1,041,492
278,878
Summary of funds - prior year
General funds
Restricted funds		 Balance at
1 April 2023
£
1,032,528
265,878
1,298,406
1,320,370

Page 38

(A company limited by guarantee)

NORFOLK AND NORWICH SEND ASSOCIATION LTD

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

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Restricted
funds
2025
Unrestricted
funds
2025
£
£
-
794,744
-
9,406
81,572
467,468
(9,043)
(54,318)
72,529
1,217,300		 Total
funds
2025
£
794,744
9,406
549,040
(63,361)
1,289,829

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
£
-
-
291,655
(12,777)
278,878		 Unrestricted
funds
2024
£
776,116
12,314
313,764
(60,702)
1,041,492		 Total
funds
2024
£
776,116
12,314
605,419
(73,479)
1,320,370

Page 39

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

20. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year (as per Statement
Activities)
Adjustments for:
Depreciation charges
Losses/(Gains) on investments
Interest paid
(Profit) on the sale of fixed assets
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operating activities
21.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
22.
Analysis of changes in net debt
Cash at bank and in hand		 of Financial
At 1 April
2024
£
469,168
469,168		 2025
£
(30,541)
22,252
2,908
-
-
65,112
(10,118)
49,613
2025
£
477,901
477,901
Cash flows
£
8,733
8,733		 2024
£
21,964
25,823
3,163
8,382
(101,974)
(5,597)
(772)
(49,011)
2024
£
469,168
469,168
At 31 March
2025
£
477,901
477,901

Page 40

NORFOLK AND NORWICH SEND ASSOCIATION LTD

(A company limited by guarantee)

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

23. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £31,599 ( 2024 - £30,131 ). Contributions totalling £4,907 ( 2024 - £4,591 ) were payable to the fund at the balance sheet date and are included in creditors.

24. Operating lease commitments

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years		 2025
£
36,732
36,158
4,863
77,753		 2024
£
37,025
31,500
5,013
73,538

25. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2025.

Page 41