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2022-03-31-accounts

cymru SNAP Cymru Annual Report 2021-2022 '1 Ariennir gan Lywodraeth Cymru Funded by Welsh Governrnenl 20 MEMBER or ru

Contents

1.Introduction

2.Report of the Trustees for year ending 2022

4.Strategic Report.

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1.Introduction:

The Trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2019).

Objectives and activities:

SNAP Cymru's Charitable Objects are to advance the education of people in Wales including those with Additional Learning Needs (ALN) and those who are disabled.

Mission Statement

SNAP Cymru will empower families (parents, carers, children and young people) to have their voices heard within Educational, Health and Social Care and support them to work in partnership to influence policy and practice in the planning and delivery of services at both local and national levels.

Public Benefit

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous twelve months. The review also helps us ensure our aims, objectives and activities remained focused on our stated objectives. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities thus ensuring that it continues in its purpose in providing advice and support to voluntary and other agencies in promoting the relief of persons who are in poverty, sickness and distress.

Social Investments

Previous analysis estimates that for every £1 invested in SNAP Cymru activities there is over £20 of social value created. We are proud of the added value we achieve through our appropriately experienced and expert volunteers who provide value additional time and support to the charity.

2. Report of the Trustees for the year ended 31st March 2022

The end of this year has seen the ongoing and difficult situation remain due to COVID-19. Schools have reopened, but children and young people are finding the return difficult with many needing additional help with wellbeing, mental health issues and reintegrating into daily and learning routines. This has had additional impact on those with ALN and disabilities. During this time, SNAP Cymru staff and many volunteers have continued to work from home.

Following Denise Inger’s succession plan the joint CEO’s, Amanda Daniels and Caroline Rawson have worked together to improve on the work we have done and make us fit and successful through the ALN transformation, re negotiating service level agreements with funders, as well as the Covid pandemic. Her legacy continues to be fulfilled by their and our staff and volunteers hard work and dedication.

At Christmas, one of the CEO’s, Amanda Daniels, made the difficult decision to retire and left SNAP Cymru at the end of March. Amanda has been with us for over 20 years working in a variety of roles at a senior level culminating with her sharing the CEO role with Caroline Rawson.

We would like to thank Amanda for her amazing work and dedication to SNAP Cymru.

This report provides detailed information on the work carried out for funders in respect of the service level agreements with SNAP Cymru. The report is for the period 1st April 2021 to 31st March 2022. The data information for the report is from the SNAP Cymru CMS database and feedback from families and professionals who have accessed our Family Partnership Services.

Key Achievements 2021-22

Overview of Projects

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Key:
Support Via Telephone 221 Early Help Project
Specialist Casework
Helpline
1651
2021-2022 3422
192
1256
2020-2021 1841
209
0 1,000 2,000 3,000 4,000
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All Wales Telephone Helpline and Specialist Casework Support - 3 Year Review

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6,000
Key:
Number of Families
1,137
5265 Supported (All
5107 Projects)
4,000 Number of families
supported with information
770
and advice on the
3422 3306 3385 telephone helpline
Number of Families
supported with
2,000
Specialist Casework
1843 1841 1722
1465 (All Projects)
Number of LAC
Children Supported
0 235 171 176
2021-2022 2020-2021 45 2019-2020 41
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All Wales Casework 2021-2022

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Cases 5265
Matters 9585
0 2,500 5,000 7,500 10,000
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Staffing 2021/22 Staff:

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Full Time 26
Part Time 5
0 10 20 30
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The total number of staff during 2021/22 was 31 people; 26 full time equivalent.

High Quality Advice

SNAP Cymru holds the Legal Aid Agency’s Specialist Quality Mark (SQM) for Education Advice. This important accreditation highlights the organisations commitment to client care and best practice.

As a standard that is only awarded to organisations who meet the highest levels of management and customer care, SQM accredited organisations undergo rigorous independent assessments on a regular basis. This ensures that they meet required standards of excellence in areas such as client care, case management and risk management.

Effective Support

Problems don’t happen in isolation and can have consequences which may affect the life chances for children and young people. Solving them can stop these situations escalating. Each year we help thousands of children and their families, along with professionals access free bilingual information resources and support via our website and Social Media. Printed bilingual materials are available for families with limited IT and printing equipment. SNAP Cymru’s bilingual helpline has been available throughout the year, operated by experienced members of staff and volunteers, the helpline is able to deal with many issues often on a task and finish basis. More complex casework is referred to SNAP Cymru’s specialist casework service*.

The Difference This Makes

We employ a flexible and efficient empowerment model, seeking solutions and the avoidance or escalation of conflict. We aim to give sufficient information, advice and support needed, enabling families to take the next steps themselves. *In most Local Authorities resources are available for more complex casework which is referred to a locally based SNAP Cymru specialist caseworker for support. Cases typically take between 15 to 100 hours to complete.

SNAP Cymru has a positive impact on the education of people in Wales. We work to build resilience by engaging families and supporting them to identify and broker services and support. We work in partnership to enable positive outcomes and build effective relationships. We at SNAP Cymru are passionate about our Welsh language. We support the Welsh Language strategy to achieve bilingual services for the increasing number of Welsh speakers.

Our Impact

SNAP Cymru actively support children, young people and their families to participate in decision-making about their future and their choices.

Why it's important to resolve problems

If left unsolved, problems don’t just affect families – they affect the community they live and work in too.

Most came to us when they needed to take action urgently.

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Family Partnership Services and Pupil Participation - Independent Parental Support (IPS)

SNAP Cymru has successfully and efficiently provided Independent Parental Services across Wales. In 2021/22 we were contracted to provide face to face IPS services in 20 Local Authorities in Wales and Disagreement Resolution Services to 22 Local Authorities as required. The provision included telephone helpline, advice service, information via e-mail, website and post. SNAP Cymru is a member of the UK National Information Advice & Support Service (NIASS), which continues to inform our development and practice.

During the pandemic, staff and volunteers continued to share their expertise and raise the voice of families at Local Authority panels and case reviews, albeit virtually over MS Teams and Zoom.

Top Matters 2021-2022

Number of New Matters recorded = 9585

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Communication Breakdown Non-Attendance - Anxiety
231 226 Access to Services - Education
740
Discrimination - Information and Advice
233
Behaviour
244
Reduced Timetable Statutory Assesment
594
245
Graduated Response
338
IDP - Information and Advice
508
Educational Provision - School
Placement
803
468
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Categories of Need

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Under the care of medical professionals other than a GP
Cognitive Issues 1865
2866
Sensory or physical impairment
1518
Behavioural issues
4252
Social/Communication Issues
2765
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Most reported type of need

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Type of Need Number of cases
ASD 1915
Undiagnosed 968
ADHD/ADD 590
Behavioural Difficulties 343
Mental Health 236
Global Development Delay 200
Dyslexia 150
Speech, Language, Communication 111
Chromosomal Condition 71
Moderate Learning Difficulty 63
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Exclusions

Exclusion casework is time consuming with little or no funding attached to it. As with most referrals, families find us by default rather than through a direct right to a service. Parents report that schools do not offer advice or advocacy to children and families about exclusions.

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Reduced
Timetables At Risk
20% 22%
Permanent or
Threatened
15%
Fixed Term
27%
Illegal
Managed 10%
Moves
4%
Internal
Exclusion
2 %
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Appeals Matters Special Educational Needs Tribunal for Wales (SENTW) Of the 210 SENTW matters recorded:

SNAP Cymru’s model of working using informal disagreement resolution, mediation, negotiation, de-escalation and brokerage reduces the need for the formal Disagreement Resolution Service (DRS) and avoids appeals to SENTW.

However, we also provide the formal DRS service to 22 Local Authorities across Wales. This service provides an opportunity for parties in dispute to meet and talk together on a formal basis to try and make agreements prior to attending the Special Educational Needs Tribunal. SNAP Cymru Mediators are skilled and experienced and are independent, and unconnected to the case.

Early Help

The SNAP Cymru Early Help Service provides focused support for children and families at the point where problems emerge. The service works on the principle that the right support at the right time, at the onset of the problem, can prevent escalation of the difficulties families are encountering and may prevent the necessity of providing more intensive intervention later. We work with the whole family context addressing issues that affect the well-being of the family as well as the child or young person. We offer support at differing levels:

Targeted intervention when the identified needs of the child or young person cannot be met by within their setting by the universal services available to all families

Specific specialised support when a child or young person's needs are more complex or there are multiple needs.

This important work is helping young people to overcome a range of difficulties affecting their wellbeing, possibly hindering them from reaching their full potential.

Early Help Casework

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2019/2020
2020/2021
2021/2022
0 50 100 150 200 250
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Discrimination

This important project funded by Welsh Government in partnership with Citizens Cymru and Shelter Cymru provides discrimination casework, discrimination tribunal support and training for professionals including Local Authorities' and school staff.

This year we have supported children, young people and their families with a range of discrimination issues including exclusion from school trips, educational visits and events; schools not providing reasonable adjustments such as hearing equipment, ramps, and chairs. We have also worked with schools to help them understand their duties under the 2010 Equality Act, providing information and advice and training when requested.

Volunteering

The key and essential feature of SNAP Cymru are the volunteers. Formal volunteering adds significant value to our activities throughout the organisation. We are proud that our volunteers are making a difference in communities across Wales. Many have continued to gift their time during the pandemic, mainly working from home via telephone, and video conferencing.

Through our volunteering programme we seek to further develop the skills, competencies and expertise of each volunteer and to make effective use of their gift of time and experience. Our volunteers come from a variety of backgrounds with a range of skills and expertise, consequently they undertake many different roles within our organisation to ensure we make best use of what they have to offer.

SNAP Cymru is the proud recipient of The Queen's Diamond Jubilee Voluntary Organisations Award as recognition of our unique role, on a national scale, to advance the education of people in Wales, to promote inclusion and seek equality for all.

Investors in Volunteers Quality Mark (IIV)

Our practice has evolved over 30 years through PQASSO and Investors in People, SNAP Cymru continues working to benchmark the quality of volunteer management and activity through Investing in Volunteers. Impact evidence demonstrates that volunteering enhances our organisation's reputation and delivery of services. Longer term our volunteers empower people to build more sustainable communities.

Education and Training

Professional and personal learning is valued and recognised as a major contributing factor for the personal and professional development of staff and volunteers improving the effectiveness of the services provided. Staff and volunteers have a responsibility to undertake ongoing professional learning that develops skills, knowledge and understanding in support of this goal.

Staff, volunteers, beneficiaries, parents, carers, young people and professionals have accessed a range of information and training opportunities related to education, disability, equality and diversity.

Quality Management

We are a member of Advice Network Wales operating a formal signpost and referral system to other advice and advocacy providers. SNAP Cymru is regularly audited to ensure quality, compliance and development.

SNAP Cymru values the organisational and systemic learning that comes from both positive and adverse comments or complaints. We disseminate effective practice and seek to make appropriate improvements when we receive adverse comments or complaints. There have been 4 formal complaints received this year. Each complaint is thoroughly investigated, and an action plan drawn up to address any issues. All complaints have been resolved successfully.

Welsh National Principles of

Public Engagement

Our trustees and staff work to the 12 principles, and they are visible for staff, volunteers and visitors to our offices.

Children and Young Persons’ Participation

SNAP Cymru is committed to the meaningful involvement of children and young people in the decisions that involve them, and their future and we seek to improve and promote the engagement and full participation of children and young people. 'The United Nations Convention on the Rights of the Child' (UNCRC) is embedded in our practice.

Digital Media and Communication

SNAP Cymru has developed digital media presence and activity to make accurate, up to date, relevant information freely available. We regularly use platforms and tools such as Eventbrite and Mail Chimp for ticketing and registration for events. This simplifies our planning.

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Website http://www.snapcymru.org

Our bilingual website offers free information, advice and guidance in English and Welsh. Our published bilingual literature is available to download free of charge.

SNAP Cymru is aware of how extremely important it is for an organisation which provides information to have a good-looking, easy-to-use, responsive website. Many people, while doing their research, review our company's online presence and families and professionals see it as a reliable source of information. The website also acts as an essential part of our triage approach to managing demand on our casework service. Secure web enquiry forms are integrated to our Casework Management System (CMS).

Website- Future Plans

SNAP Cymru’s new website has been entirely developed in house and will be launched in the Spring of 2022.

This important development will include information, advice and guidance for the new ALN legislation launched last September as well as support for those children and young people who remain in the old system.

Annual Review of SNAP Cymru website Statistics

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Returning
Visitors
17%
New Visitors
83%
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Media

SNAP Cymru has continued to respond to enquiries from the media providing statements response to a particular issue. This has included radio and television interviews concerning the changing legislative environment. We have provided bilingual interviews for BBC Wales, ITV and Radio Wales.

Social Media

SNAP Cymru's social media presence continues to increase with a proactive approach including information, events, and sharing both promotional ALN specific and emergency information such as the recent pandemic contingency and information and advice resources for families.

Facebook

From April 1st 2021 to 1st April 2022, our reach on Facebook has increased by 15.4%, meaning our posts have been viewed by over 63,000 people.

Our Facebook page is followed by over 7,000 people, with many of our posts reaching between 1,000 and 5,000 people in our audience.

Twitter

Our impressions (views) on twitter between 1st April 2021 - 1st April 2022 sits at 39,705. We currently have just under 3,000 followers. We've taken some time over this year to look into our analytics, to consider what type of content our families choose to interact with. Moving forward, we hope to continue to present information in an accessible, user-friendly way.

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3. Future Plans

Coronavirus Covid19 Arrangements

SNAP Cymru provided services throughout the Covid19 pandemic. As we begin to return to our offices, we will continue to follow Public Health Wales and government advice, making adjustments as appropriate. SNAP Cymru is flexible, forward thinking and responsive to the needs of families in each Local Authority.

Communication

We are keeping in regular communication with our strategic partners and funders setting out our strategies and responding to their contingencies. Our approach is to be agile, flexible and to listen, offer support and give appropriate pragmatic and realistic advice.

Helpline

SNAP Cymru's dedicated helpline has continued to be staffed from 9.30 to 4.30 daily. This is based on a rota system of our all-Wales staff team and supported by a team of volunteers. This year, the helpline has been extended and now offers a Welsh Language service for North Wales, with extended opening hours.

Casework

Our investment in ICT and systems and staff training and development meant that during Covid we were able to migrate to remote working with no disruption of service and subsequent return. Our Case Management System was already cloud based and secured to standards and all our staff have smart phones and laptops so that all our staff have full access to our case files and action records. The cloud has brought strength and flexibility for our service and has meant that we could keep working without being crippled due to unforeseen occurrences.

Strategic Planning

Due to the pandemic and changes in legislation, planning for the future has been challenging. However, we will continue to review our strategic business plan to seek additional income to reduce the risk of reliance on statutory and historic funding streams.

We will review and reflect on our working practices during and post pandemic, using our learning to implement the positive changes to our practice to ensure that we are efficient and effective in meeting our charitable objectives and provide value for money for our funders.

The long-term commitment of our staff and volunteers and the time and experience they have given to the organisation has helped us to overcome the challenges we face in maintaining and improving our viability. As the only independently quality assured pan Wales charity to offer independent specialist, expert help with a range of educational issues we strive to ensure our continued existence. Good communication with the whole organisation ensures that we can think and act together for sustainability. The staff and volunteers are the greatest part of SNAP Cymru's resilience, allowing the Trustees and Chief Executive to act confidently and recover quickly after unplanned events and difficulties in funding and capacity to meet a growing demand for our service

Property

The property, Elizabeth House in Middleton Street Llandrindod Wells operates as a service centre for Mid Wales and a charity shop giving us higher visibility as a charity and improved access for beneficiaries.

Sustainability

As predicted 2021-22 has continued to be challenging for the third sector and organisations supporting children and families generally. Our staffing structure remains in line with contract values and spend.

We have disseminated new resources and delivered training to support ALN reform, inclusion, equality and to raise awareness of discrimination. Trained staff and volunteer teams complement national and local government strategy to help meet key priorities for children and families in Wales.

We continue to seek new ways of improving accessibility for isolated communities and other hard to reach groups and individuals. We are seeking more funds to provide much needed services for children and families whilst we continue to develop our visibility and sustainability.

4. Strategic Report - Financial Review of the Year

Review of the year

The Charity is reporting an overall surplus for the year on unrestricted funds of £107,986 and a deficit on restricted funds of £3,830. At the end of financial year, the level of unrestricted reserves has increased from £705,542 to £813,528, the level of restricted reserves has decreased from £17,279 to £13,449.

Investment Policy

The Charity has no investment powers except to place any surplus funds into instant or fixed term deposit accounts.

Reserves Policy

The trustees acknowledge the need to retain the level of available reserves held to ensure the continuance of at least the current level of service delivery. The annual staff costs are currently just under £711K and the trustees are aware of the time delays when applying for new funding streams. This policy is reviewed on an ongoing basis throughout the year when finance reports are presented, having regard to the financial and operational risks faced by the Charity. The trustees have determined that the minimum level of cash reserves below which they feel it would be imprudent to continue operations would be £300k. To assist with their monitoring of reserves, the trustees have set aside a designated reserve of this amount to ensure the continuance of a national service.

This forms part of the minimum reserve levels reviewed by the Trustees. As well as physical cash, the Charity will need reserves to provide sufficient resources to structure a voluntary withdraw should it not be able to continue. The Charity believes that it will have a three-month window at any given time within which such plans would need to be enacted.

The Charity relies heavily upon external funding which has become increasingly competitive through the tendering process, likewise charities are competing for a smaller funding pot available to the third sector to support our activities in furtherance of our charitable objects. Such funding sources are subject to change and cannot be guaranteed. In addition, the Charity undertakes project driven work for which restricted income is received, whilst this funding is crucial to project delivery it is sometimes insufficient to satisfy the Charity's objectives. As a result, the Charity has used some of its unrestricted reserves to support projects.

Business Planning

We will review our strategic business plan to seek additional sustainable income to reduce the risk of reliance on statutory funding streams. We will implement the changes required to improve and streamline our data collation and dissemination to meet contractual reporting systems from funders and seek longer term contracts for our service delivery. We will build on our growing reputation in training and policy work through marketing our expertise within the field of family partnership and education to meet the demands and opportunities arising from new and emerging statutory reform affecting children, young people, and families.

5. Regulatory information

Structure, Governance and Management -

legal status

The Charity is a limited company, registration number 2832114, and is governed by its Memorandum and Articles of Association. It is registered with the Charity Commission, number 1027599.

Structure, Governance and Management Financial Controls and Benchmarking

Control over the client affairs is affected by an inspection by both the Trustees and the external auditors.

People of significant control within the organisation are: Chief Executive Officer Caroline Rawson, Chairman Huw Roberts, and Finance Director George Rogers.

These persons lead annual reviews and benchmarking procedures ensuring that all members are fully briefed of historical projects and are fully aware of the viability and certainty of ongoing projects considering new and emerging trends with market competition. Benchmarking policy and procedure considers the hallmarks and principles as set out in the following guidance: The hallmarks of an effective charity - Charity Commission (2008); The Good Governance Code - ACEVO, NCVO (December 2020).

Organisational Structure

SNAP Cymru is managed by its Trustees who are nominated to the National Executive Committee (NEC) via the membership. The Board of Trustees endeavours to ensure a degree of regional representation for the area, in which the organisation works and to include parental representation where possible. SNAP Cymru is currently active within all counties in Wales. The NEC develops policy and strategic direction with the Chief Executive Officers and managers of the organisation. Operational management of the organisation is the responsibility of the Chief Executive Officers.

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Reference and Administrative Details Registered Company number

02832114 (England and Wales)

Registered Charity number

1027599

Registered office

10 Coopers Yard. Curran Road, Cardiff CF10 5NB

Trustees

H Roberts - Chair

L Brewis - Vice Chair

G Rogers- Finance Director J Sharpe PM Lewis (resigned 15.5.21) S Jones (resigned 25.7.21) JHK Boughey (appointed 5.5.21) K Stevenson (appointed 15.6.21)

Chief Executive Office

A Daniels (retired 31.03.22) Caroline Rawson - CEO F Wright (Assistant CEO appointed 01.02.2022)

Auditors

Haines Watts Wales LLP, Auditors. 7 Neptune Court. Vanguard Way, Cardiff CF24 5PJ

Reference and administrative details Bankers

Santander. Business Banking Centre. 301 St Vincent Street, Glasgow G2 5NB

Solicitors

Geldards LLP. Dumfries House. Dumfries Way, Cardiff CF10 3ZF

Induction and Training of New Trustees

Trustees are nominated to the Board of Trustees and may be appointed at any time. Each Officer stands for an initial period of two years before retiring but shall be eligible to stand for re-election without further nomination. A Trustee induction pack and training has been developed and access to training regarding the roles and responsibilities of Trustees is arranged to update individuals of changing legislation and guidance. Trustees also have access to the company solicitor who is expert within charitable law and Legal advice from DAS insurers.

Statement of trustees' responsibilities

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the 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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Auditors

The auditors, Haines Watts Wales LLP, Statutory Auditors, will be proposed for reappointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 24.09.2022 and signed on the board's behalf by:

........................................................................ L Brewis - Trustee

Report of the Independent Auditors to the Members of SNAP Cymru

Opinion

We have audited the financial statements of SNAP Cymru (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, 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 (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 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 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.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the 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 Report of the Trustees.

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:

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Report of the Independent Auditors to the Members of SNAP Cymru

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, 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.

Our 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our planning procedures identify the legal and regulatory frameworks applicable to the operations and financial statements of the company. These are reviewed internally with the audit team including relevant industry experience and expectations as well as externally with the client management. The key laws and regulations we considered in this context were the UK Companies Act 2006, 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', UK GAAP (FRS 102) and relevant tax legislation.

Once identified, we assess the risks of material misstatements in relation to the laws and regulations, irregularities, including fraud and adjust our testing accordingly. Our audit procedures include:

Despite the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularities likely involve collusion, forgery, intentional misrepresentation, or the override of internal controls.

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 Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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.

Clive Edwards (Senior Statutory Auditor) for and on behalf of Haines Watts Wales LLP, Statutory Auditors 7 Neptune Court Vanguard Way Cardiff CF24 5PJ

20/10/2022 Date: .............................................

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SNAP Cymru

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2022

Notes
Income and endowments from
Donations and legacies
2
Charitable activities
5
Charitable activity
Other trading activities
3
Investment income
4
Total
Expenditure on
Raising funds
6
Charitable activities
7
Charitable activity
Total
NET INCOME/(EXPENDITURE)
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
2,716
660,303
46,882
63
709,964
351
601,627
601,978
107,986
705,542
813,528		 Restricted
funds
£
-
302,331
-
-
302,331
-
306,161
306,161
(3,830)
17,279
13,449		 2022
Total
funds
£
2,716
962,634
46,882
63
1,012,295
351
907,788
908,139
104,156
722,821
826,977		 2021
Total
funds
£
2,172
915,042
26,618
531
944,363
266
819,223
819,489
124,874
597,947
722,821

The notes form part of these financial statements

Page 30

SNAP Cymru (Registered number: 02832114)

Statement of Financial Position 31 March 2022

Unrestricted
funds
Notes
£
Fixed assets
Tangible assets
13
80,058
Current assets
Debtors
14
234,503
Cash at bank and in hand
521,178
755,681
Creditors
Amounts falling due within one year
15
(22,211)
Net current assets
733,470
Total assets less current liabilities
813,528
NET ASSETS
813,528
Funds
17
Unrestricted funds
Restricted funds
Total funds		 Restricted
funds
£
13,449
-
-
-
-
-
13,449
13,449		 2022
Total
funds
£
93,507
234,503
521,178
755,681
(22,211)
733,470
826,977
826,977
813,528
13,449
826,977		 2021
Total
funds
£
98,279
104,013
564,010
668,023
(43,481)
624,542
722,821
722,821
705,542
17,279
722,821

The financial statements were approved by the Board of Trustees and authorised for issue on ..24/09/22.. and were signed on its behalf by:

............................................. G Rogers - Trustee

............................................. L Brewis - Trustee

The notes form part of these financial statements

Page 31

SNAP Cymru

Statement of Cash Flows

for the Year Ended 31 March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2022
£
(38,438)
(38,438)
(4,457)
63
(4,394)
(42,832)
564,010
521,178		 2021
£
109,890
109,890
(21,844)
531
(21,313)
88,577
475,433
564,010

The notes form part of these financial statements

Page 32

SNAP Cymru

Notes to the Statement of Cash Flows for the Year Ended 31 March 2022

Notes to the Statement of Cash Flows
for the Year Ended 31 March 2022		 Notes to the Statement of Cash Flows
for the Year Ended 31 March 2022
1. Reconciliation of net income to net cash flow from operating activities
2022 2021
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 104,156 124,874
Adjustments for:
Depreciation charges 9,227 6,901
Interest received (63) (531)
Increase in debtors (130,489) (26,842)
(Decrease)/increase in creditors (21,269) 5,488
Net cash (used in)/provided by operations (38,438) 109,890
2. Analysis of changes in net funds
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 564,010 (42,832) 521,178
564,010 (42,832) 521,178
Total 564,010 (42,832) 521,178

The notes form part of these financial statements

Page 33

SNAP Cymru

Notes to the Financial Statements for the Year Ended 31 March 2022

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Income

Donations are recognised when they are received.

Income derived from events is recognised as earned (that is, as the related goods or services are provided).

Investment income is recognised on a receivable basis.

The income for the year is attributable to the company's principal activity, namely to provide parents of children with special needs with independent information and support, helping them to become partners with professionals as they make decisions about their child's education. This activity is split into geographical projects of which is separately funded by the relevant local authority supplemented by other sources. Where the income given is restricted to a geographical area it is treated as a restricted fund.

Revenue grants are credited to the income and expenditure account in the year to which they relate. Where grants have been received but relate to a future accounting period, that part of the grant received is deferred to the appropriate period. Capital grants are recognised as incoming resources in the year of receipt and credited to a restricted fund. This fund is reduced by the annual depreciation charge relating to the asset concerned.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Tangible fixed assets

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

Freehold property - 2% on cost Fixtures and fittings - 10% on cost Motor vehicles - 25% on cost Computer equipment - 20% on cost

Individual fixed assets costing £500 or more are initially recorded at cost.

Taxation

The company is a registered charity and as all its activities are primary purpose it is therefore exempt from taxation.

Page 34

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

1. Accounting policies - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Debtors, creditors and cash

Current assets and liabilities, including cash held at bank are recognised at cost or valuation as at the year end.

Claw back

No adjustment is made for any grant claw back until such time as notification has been received by the funder.

2. Donations and legacies

Donations
Other trading activities
Fundraising events
Shop income
Other Income
Investment income
Deposit account interest
Income from charitable activities
Activity
Local Authority Grants
Charitable activity
Families First
Charitable activity
Small grants - received in
year
Charitable activity
Coronavirus job retention
scheme
Charitable activity
Welsh Government
Charitable activity
Children in Wales
Charitable activity
Other income
Charitable activity
Training income
Charitable activity		 2022
£
2,716
2022
£
-
46,882
-
46,882
2022
£
63
2022
£
646,735
100,000
3,311
-
123,310
79,021
757
9,500
962,634		 2021
£
2,172
2021
£
50
22,563
4,005
26,618

3.

4.

5. Income from charitable activities

Page 35

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

6. Raising funds

Other trading activities

2022
£
Fundraising costs
351
7.
Charitable activities costs
Support
Direct
costs (see
Costs
note 8)
£
£
Charitable activity
711,808
195,980
8.
Support costs
Governance
Management
costs
£
£
Charitable activity
188,669
7,311
9.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2022
£
The auditing of accounts of any associate of the charity
6,450
Other non-audit services
795
Depreciation - owned assets
9,227
Other operating leases
1,374		 2021
£
266
Totals
£
907,788
Totals
£
195,980
2021
£
6,013
720
6,901
1,659

10. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

During the year trustees were reimbursed for travel expenses of £66 (2021: £154).

11. Staff costs

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities
Administration		 2022
£
649,446
48,679
12,474
710,599
2022
26
5
31		 2021
£
584,297
42,730
11,457
638,484
2021
25
4
29

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

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

Page 36

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. Staff costs - continued

During the year a total of £164,993 (2021: £106,629) was paid by the charity in relation to key management salaries. Key management personnel are considered to be 5 individuals who directly impact on the strategic direction of the Charity.

12. Comparatives for the statement of financial activities

Unrestricted
funds
£
Income and endowments from
Donations and legacies
2,172
Charitable activities
Charitable activity
638,651
Other trading activities
26,618
Investment income
531
Total
667,972
Expenditure on
Raising funds
266
Charitable activities
Charitable activity
559,016
Total
559,282
NET INCOME
108,690
Transfers between funds
(1,095)
Net movement in funds
107,595
Reconciliation of funds
Total funds brought forward
597,947
Total funds carried forward
705,542		 Restricted
funds
£
-
276,391
-
-
276,391
-
260,207
260,207
16,184
1,095
17,279
-
17,279		 Total
funds
£
2,172
915,042
26,618
531
944,363
266
819,223
819,489
124,874
-
124,874
597,947
722,821

Page 37

continued...

SNAP Cymru

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

13. Tangible fixed assets

Freehold
property
£
Cost
At 1 April 2021
76,475
Additions
-
At 31 March 2022
76,475
Depreciation
At 1 April 2021
7,648
Charge for year
1,529
At 31 March 2022
9,177
Net book value
At 31 March 2022
67,298
At 31 March 2021
68,827
14.
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
VAT
Prepayments
Amounts falling due after more than one year:
Other debtors
Aggregate amounts
15.
Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
Included within accruals and deferred income:
Deferred income brought forward
Amounts released to incoming resources
Amounts deferred in the year
Deferred income carried forward		 Fixtures
and
fittings
£
8,496
-
8,496
8,496
-
8,496
-
-		 Motor
vehicles
£
8,575
-
8,575
3,001
1,715
4,716
3,859
5,574		 Computer
equipment
£
40,285
4,454
44,739
16,406
5,983
22,389
22,350
23,878
2022
£
220,443
1,668
100
9,373
231,584
2,919
234,503
2022
£
6,702
221
5,512
9,776
22,211

Page 38

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2022
£
47,044
53,932
100,976		 2021
£
40,215
25,346
65,561

Total operating leases treated as an expense in the year totalled £43,202 (2021: £47,344).

17. Movement in funds

Unrestricted funds
General fund
Designated
Restricted funds
Pen y Cymoedd Wind Farm Community
Fund CIC
Citizens Advice Covid-19 Grant
Voluntary Action Merthyr Covid Grant
AVOW - Comic Relief Voluntary Services
Emergency Fund
Glamorgan Voluntary Services
SCVS Third Sector Integrated Care Fund
Bavo (Bridgend) Third Sector Covid Grant
NPTCVS - Third Sector Integrated Care
Fund
TOTAL FUNDS		 At 1.4.21
£
405,542
300,000
705,542
1,363
1,009
1,513
415
4,721
2,987
1,535
3,736
17,279
722,821		 Net
movement
in funds
£
107,986
-
107,986
(334)
(235)
(351)
(92)
(1,030)
(652)
(335)
(801)
(3,830)
104,156		 At
31.3.22
£
513,528
300,000
813,528
1,029
774
1,162
323
3,691
2,335
1,200
2,935
13,449
826,977

Page 39

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. Movement in funds - continued

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

Unrestricted funds
General fund
Restricted funds
Families First
Welsh Government
Pen y Cymoedd Wind Farm Community
Fund CIC
Citizens Advice Covid-19 Grant
Voluntary Action Merthyr Covid Grant
AVOW - Comic Relief Voluntary Services
Emergency Fund
Glamorgan Voluntary Services
SCVS Third Sector Integrated Care Fund
Bavo (Bridgend) Third Sector Covid Grant
NPTCVS - Third Sector Integrated Care
Fund
Children In Wales
TOTAL FUNDS		 Incoming
resources
£
709,964
100,000
123,310
-
-
-
-
-
-
-
-
79,021
302,331
1,012,295		 Resources
expended
£
(601,978)
(100,000)
(123,310)
(334)
(235)
(351)
(92)
(1,030)
(652)
(335)
(801)
(79,021)
(306,161)
(908,139)		 Movement
in funds
£
107,986
-
-
(334)
(235)
(351)
(92)
(1,030)
(652)
(335)
(801)
-
(3,830)
104,156

Comparatives for movement in funds

Unrestricted funds
General fund
Designated
Restricted funds
Pen y Cymoedd Wind Farm Community
Fund CIC
Citizens Advice Covid-19 Grant
Voluntary Action Merthyr Covid Grant
AVOW - Comic Relief Voluntary Services
Emergency Fund
Glamorgan Voluntary Services
SCVS Third Sector Integrated Care Fund
Bavo (Bridgend) Third Sector Covid Grant
NPTCVS - Third Sector Integrated Care
Fund
TOTAL FUNDS		 At 1.4.20
£
297,947
300,000
597,947
-
-
-
-
-
-
-
-
-
597,947		 Net
movement
in funds
£
108,690
-
108,690
1,197
1,009
1,513
382
4,390
2,912
1,522
3,261
16,184
124,874		 Transfers
between
funds
£
(1,095)
-
(1,095)
168
-
-
33
331
75
13
475
1,095
-		 At
31.3.21
£
405,542
300,000
705,542
1,365
1,009
1,513
415
4,721
2,987
1,535
3,736
17,279
722,821

Page 40

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. Movement in funds - continued

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

Unrestricted funds
General fund
Restricted funds
Families First
Welsh Government
Steve Morgan Foundation
Pen y Cymoedd Wind Farm Community
Fund CIC
Citizens Advice Covid-19 Grant
Voluntary Action Merthyr Covid Grant
AVOW - Comic Relief Voluntary Services
Emergency Fund
Glamorgan Voluntary Services
SCVS Third Sector Integrated Care Fund
Bavo (Bridgend) Third Sector Covid Grant
NPTCVS - Third Sector Integrated Care
Fund
Swansea Council - Child Development
Fund
TOTAL FUNDS		 Incoming
resources
£
667,972
100,000
123,312
5,000
12,670
1,175
2,602
856
9,069
7,542
2,479
6,686
5,000
276,391
944,363		 Resources
Movement
expended
in funds
£
£
(559,282)
108,690
(100,000)
-
(123,312)
-
(5,000)
-
(11,473)
1,197
(166)
1,009
(1,089)
1,513
(474)
382
(4,679)
4,390
(4,630)
2,912
(957)
1,522
(3,425)
3,261
(5,000)
-
(260,205)
16,184
(819,487)
124,874

General funds are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Families First - was received for the provision of Early Years, Young People Services, training and well being.

Welsh Government - funding managed by Citizens Advice Cymru, received for the provision of information, advice and guidance.

Pen y Cymoedd Wind Farm Community Fund to support crisis support to vulnerable families facing lockdown with children and young people with disabilities.

Steve Morgan Foundation - Emergency Covid-19 Grant.

Voluntary Action Merthyr - Covid Grant.

Citizens Advice Covid-19 Funding Grant - awarded for purchase of equipment in response to Covid-19 Crisis.

AVOW - Comic Relief Voluntary Services Emergency Fund.

Third Sector Capital Investment Fund - Glamorgan Voluntary Service (GVS) - Cardiff & Vale -Covid grant

SCVS - Third Sector Integrated Care Fund (ICF) - COVID-19 Related Discretionary Capital Grant.

BAVO (Bridgend) - Third Sector Covid Grant fund.

NPTCVS - Third Sector Intergrated Care Fund (ICF) - COVID-19 Related Discretionary Capital Grant - Neath Port Talbot

Swansea Council - Child Development Fund - Early Help Grant.

Capital grants received are recorded as fixed assets under restricted funds and depreciated over their useful economic life.

Page 41

continued...

SNAP Cymru

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. Movement in funds - continued

Designated fund

As set out in the Trustees reserves policy on page 23, a minimum contingency cash reserve is required and the designated fund above is to enact that thought process.

Transfer between funds

Fund transfers for the reallocation of the apportionment of costs.

18. Employee benefit obligations

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £12,474 (2021 - £11,402).

Contributions totalling £5,001 (2021 - £4,936) were payable to the scheme at the end of the period and are included in creditors.

19. Related party disclosures

During the year, an interest free loan of £5,000 was loaned to the Chief Operating Officer. As at 31 March 2022, a balance of £4,587 is owed by the related party. The loan was made to enable the CEO to access medical treatment which meant that she could remain in post and provide significant support to the charity at a time when legislation had changed and contracts were being re-negotiated, and this action has led to the securing of income streams into 2023.

20. Members' liability

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

Page 42