cymru SNAP Cymru Annual Report 2023-2024 s().)I Ariennir gan Lywodraeth Cymru Funded by Welsh Government Th•Qu•Mstsl•mond JublloeVoluntvrln9 Awthrd 1012 MEMBER
Contents l. Introduction 2. Report of the Trustees for the year ended 31st March 2024 3. Future Plans 4. Strategic Report - Financial Review of the Year 5. Regulatory Information 6. Financial Statements for the Year ended 31st Marc 2024
age3 k4:1+*".r, l.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 2024. 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 Ist January 2019). Objectives and Activities: SNAP Cymru's Charitable Objects are to advance the education of people in Wales including those with Special Educational Needs (SEN) and Additional Learning Needs (ALN) and those who are disabled. l.to provide or assist in providing information, advice and support to enable children and young people and their parents or guardians to participate fully and equally in society 2.to assist parents and guardians of children and young people in their understanding of relevant legislation 3.and through this to facilitate their contribution and involvement in their life choices. Mission Statement SNAP Cymru will empower families (parents, carers, children and young people) to have their voices heard within Education, 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.
Page 4 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. It also helps us remain 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.
Page 5 2. Report of the Trustees for the year ended 31st March 2024 SNAP Cymru has successfully and efficiently provided Independent Family Partnership Services across Wales. During 2024 we were contracted to provide face to face advice and casework along with advocacy services in 20 Local Authorities in Wales. We also provide discrimination in education advice and support along with formal disagreement resolution to all local authorities in Wales. Worklng with two syst•ms- (SEN and ALN L•gislation in Wales) Within the area special educational needs, as the legislative changes embed it continues to add complexity to the support families need. Many children and young people come to us with unmet needs requiring a high level of complex casework. The new Additional Learning Needs (ALN) legislation (ALN & Educational Tribunal Act 2018) is currently being implemented using a phased approach. This means in Wales we are currently working with two systems - the new ALN and the old SEN legislation which remains in place for those families who have not yet moved over to the new ALN system. Working with 22 Local Authorities, they all have their own policies, interpretations of the law and code which understandably is still in development. All this has been challenging enough for staff to navigate but has also been particularly confusing for families. As a result, staff have needed to explore and identify issues quickly, determining which system they fall into. With such high demand also, it added to the complexity of the cases we dealt with, as well as the additional casework time required to achieve satisfactory outcomes.
SNAP Cymru provided Disagreement Resolution and Discrimination in Education Services to the 22 Local Authorities in Wales. 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. SNAP Cymru worked with Swansea Families First to deliver targeted interventions when the identified needs of a child or young person cannot be met within their setting, or by universal services available to all families in Swansea. We also delivered additional casework to families and advice to professionals funded by Local Health Boards. The provision included specialist casework, 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. This report provides information on the work carried out by SNAP Cymru in respect of the service,level agreements and contracts held. The report is for the period Ist April 2023 to 31st March 2024. The data information for the report is from the SNAP Cymru CMS database and feedback from families and professionals who used SNAP Cymru services.
Page 7 Key Achievements 2023 - 2024 ALL WALES Mor• people uro contactlng and accesslng Informatlon from SNAP cymru than Over before, our Soclal Modla hus hod a12% Increase In followors More famll6•$ are u$lng tha s•rvlGe$ of SNAP Cymru. Our t?1ophone helpllne has seon an In¢rea$? of 2% compared to last Yoar. W& trav•llod 10• Wale8 and dollv•rod 28 'From SEN to ALN. &'Mlnd the Gap. ovents ¥0 paront$ and carers could share foodback al)out ALN ieform dlr•ctty to the W•16h Govememont SNAP Cymru contlnues to hold the Legal Ald Agency Sp8clalist Quallty Mark (SQM) and Investlng In Volunteers Award 5981 Famllles supported thls year, a 5% Increase from last year 99Y• of famllies when asked told us thay wero satlslfied wlth the servlce they had recolved from SNAP Cymru Key: Specialist Casework Support Via Telephone Helpline Eorly Help Project 2023-2024 2022-2023 1000 2000 3000 4000 5000
Page 8 All Wales Telephone Helpline and Specialist Casework Support - 3 Year Review 6000 -,Ii.Ii. Key: Number of Families Supported (All Projects) Number ol lomilies supported with inlormation and advice on the telèphone helpline Number of Families supported with Specialist Casework (All Projects) Number of LAC Children Supported 4000 3000 2000 1000 2023-2024 2022-2023 All Wales Casework 2023-2024 5981 Cases 1000 2000 3000 4000 5000 6000 5513 cases closed this year - this equates to 92/0 of all SNAP Cymru cases
age9 Staffing 2023124 Staff: Full Time 20 Part Time 10 15 20 The total number of staff during 2023 full time equivalent. 2024 was 31 people; 27 High Quality Advice SNAP Cymru holds the Legal Aid Agency's Specialist Quality Mark (SQM) tor 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. 1 0U4I so,)I
Page10 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. CapacityBuilding- Working in Communities SNAP works an 'empowerment model,. This means that we aim to support parents, carers, children, and young People (families) to develop their knowledge, take control, build resilience, and empower them to take their issues forward themselves when possible. However, we acknowledge that ALN, Equality and Education Law can be very complex, so we triage and monitor each case thoroughly, proactively supporting and stepping back appropriately as a case progresses. Complex cases can and often do take many hours to complete to deliver a satisfactory outcome. Our aim is to prevent Adverse Childhood Experiences (ACE). We do this by building capacity in the community by helping families to feel able, confident, and empowered to liaise effectively with schools, professionals and others when dealing with issues around their child's education for this service, Family Partnership, and Independent Advocacy. We also work with professionals, often assisting them with information and advice to enable them to work in partnership with the families they support. illi
Volunteering As a volunteering organization, SNAP Cymru is building capacity by recruiting and training volunteers to a high standard. They support staff in a variety of ways and when trained and ready, they deliver casework services to families too. Through volunteering with SNAP Cymru, and by gaining skills, confidence and experience, many volunteers (especially younger volunteers) move on to quality employment, further education, and higher-level training opportunities. SNAP Cymru is the proud holder of our late Queen s Diamond Jubilee Award in 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. Investing in Volunteers Quality Mark (liv) SNAP Cymru works to benchmark the quality of volunteer management and activity through Investing in Volunteers. Impact evidence demonstrates that volunteering enhances our reputation and enables us to do more. SNAP Cymru volunteers empower people to build sustainable communities. Page11
Page12 Accessible SNAP Cymru delivers a range of bilingual services to families who have or may have Children with ALN, SEN, and disabilities to help them achieve their fullest potential in education and resolve matters that include assessments, discrimination, exclusion bullying, attendance, health, and social care. We also provide independent professional advocacy, disagreement resolution, discrimination advice, and training for young people, parents, and professionals. We have been doing this for nearly 40 years. Coming from a unique perspective, we are trusted by Welsh Government, the Education Tribunal, ESTYN, LA'S, Schools, and professionals and are well known to families throughout Wales. Most of our referrals come directly from families and educational professionals. Rooted in local communities we have offices and accessible drop in venues across Wales. Caseworkers can also deliver face to face services families homes as required, as well as working over video such as Teams, Google meet and Zoom. Some families prefer to work over the phone and via email. We have excellent and secure IT systems in place to enable this. SNAP Cymru has an interactive bilingual website which holds a wealth of information and advice. Families can access services through the website, telephone helpline, by email and via social media. We accept referrals from professionals and partner organisations and encourage them to signpost and refer families to our services. 'Illld
Our Impact SNAP Cymru actively support children, young people and their families to participate in decision-making about their future and their choices. 92°A of fomllle8 report an Increased knowledge in educatlonal procedures 89% of famlllas told u8 that they fgft on Increased confldenco to advocato effoctlvety on behalf of thelr chlld 88Yo said thelr confidence in liaising wlth professlonals had improved 81% said their relatlonships wlth professionals had improved 99% ot lamllles reported 8atlsfactlon wlth SNAP Cymru 8orvlces o$$fu 5%dldn 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. Working with families to solve them creates considerable value to society, and helps them lead 'ordinary' lives, without the need to fight on behalf of their children. Nearly all families we helped told us that their problem negatively affected them and their children's lives, sometimes for yearsl Many didn't feel confident about taking action to resolve their problem before coming to SNAP Cymru. Most came to us when they needed to take action urgently. Page13
ge14 Top10 Matters 2023-2024 IDP- Information and Advice ALN- Placement ALN - Review ALN - Universal Provision School Discrimination - Reasonable Adjustment Non-attendance- Anxiety SCHIPRU - Reduced timetable ALN - Educational assessment Complaint- School ALN - Description of ALP in IDP Categories of Need Cognitive Issu0$ 3024 Modlcal 2067 Sensory or physical impairment 2433 Behavioural Issues 4709 Sociailcommunication Issues 3242
e15 Most reported type of need Type of Need Numberof cases ASD 2034 Undlagnosed 1196 ADHDIADD 639 Behavioural Difficulties 490 Mental Health 321 Global Development Delay 153 Dyslexia 136 speech, Language, Communicatlon 85 Chromosomal Condition 92 Moderate Learnlng Diff iculty 52 Other (including Visual and hearing impairments, Epilepsy, Cerebral Palsy etc) 783
Education and Training SNAP Cymru trains our own staff and volunteers to a high standard. Ongoing 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. They have a responsibility to undertake ongoing professional learning to continue the development of skills, knowledge and understanding required to successfully fulfill the role. SNAP Cymru has provided a range of information and training opportunities related to education, disability, equality, and diversity to families and professionals. Take up has been extremely high. 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 values the learning that comes from both positive and adverse comments or complaints. We regularly review practice and seek to make improvements and changes when we receive adverse comments or complaints. There has been fourteen formal complaints received this year. Each complaint is thoroughly investigated, and an action plan drawn up to address any issues if required. All complaints have been resolved successfully. Page16
Page17 Welsh National Principles of Public Engagement Our trustees and staff work to the12 principles, and they are visible for staff, volunteers and visitors to our offices. Children and Young Persons. Participation SNAP Cymru is committed to the voice of the child, the meaningful involvement of children and young people in the decisions that involve them, and their future. 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 and enables better access for more participants.
Page18 SNAP Cymru website Website 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). SNAP Cymru's website has been entirely developed in house. The website includes information, advice, and guidance for the new ALN legislation as well as support for those children and young people who remain in the old system. Annual Review of SNAP Cymru website Statistics Returnlng Vlsltors 15% We had 156,829 page views Gen8rally, more people access our wèbslte at the start ot new school terms New Vlsltor8 97.5% March Is the month that has seen the hlghest numberof users
r••Th Page19 Media SNAP Cymru has continued to respond to enquiries from the media providing statements in response to particular issues when appropiate. This has included radio and television interviews concerning the educational needs of children in Wales. Social Media SNAP Cymru's social media presence continues to increase with a proactive approach including information, events, and sharing both promotional SEN and ALN information. This is a useful rescource for familes and proffesionals. Facebook From April Ist 2023 to 31st March 2024, our reach on Facebook has increased by 6/0, meaning oui posts have been viewed by ovei 92,000 people. Our Facebook page is followed by over 8,800 people, with many of our posts reaching between 5,000 and 7,000 people in our audience, Our highest reaching post was with over 26,000. Our impressions (views) on X between Ist April 2023 31st March 2024 sits at 53,661, which is a 5 /0 increase from the previous year. We currently have just over 3,000 followers. We are continuing the process of looking into our analytics, to consider what type of platform and content our families choose to interact with. Moving forward, we hope to continue to present information in an accessible, user-friendly way.
age 20 3. Future Plans Due to the 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, using our learning to implement the positive changes to ensure that we are efficient and effective in meeting our charitable objectives and provide value for money to our funders. The long-term commitment of our staff and volunteers and the time and experience they have given to SNAP Cymru has helped us deliver fantastic services and 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 internal communication ensures that we can think and act together for sustainability. Staff and volunteers are the greatest part of SNAP Cymru's resilience, allowing the Trustees and Chief Executive to act confidently and quickly after unexpected events including difficulties accessing funding and the challenges faced to meet a growing demand for our services. Specialist Quality Mark We are delighted that the SQM for Education Advice was successfully renewed during April, In preparation for this rigorous audit, we reviewed all services, practice, policies and procedures to ensure SNAP Cymru compliance. Training and information events Funded by the Welsh Government, we are planning to further deliver from SEN to ALN and POST-16 training events throughout Wales on top of the 24 training and information events we held this year. SNAP Cymru has developed a range of professional training modules which will be marketed throughout the year. We see this as an important funding stream going forward.
Office re-locations Page 21 With one lease coming to an end, we have successfully re-located some staff to a new office premises located in Upper Boat after the year end. The relocation took place as planned with no impact to services Retail Due to the warehouse lease coming to an end, SNAP Cymru will be closing its retail operation in April 2024. The shop owned by SNAP Cymru, Elizabeth House in Middleton Street Llandrindod Wells is to be re-purposed. Volunteering SNAP Cymru's volunteer recruitment strategy will continue to increase volunteer hours along with high quality training and development opportunities. We value our volunteers gift of time. Staff and volunteers We value our staff and volunteers and the skills and experience they bring to the organisation. This year, we will continue to seek ways to enhance the package we are able to offer, enabling us to retain a high quality workforce. Sustainability Our staffing structure remains in line with contract values and spend. We have new resources and developed training to support the continuing ALN reforms, inclusion, equality and to raise awareness of discrimination. Training demand is high. SNAP Cymru will take advantage of this by offering high quality and affordable training to professionals and others. We will continue to seek new ways of improving accessibility for isolated communities and other hard to reach groups and individuals. Environmental We will continue to monitor the impact SNAP Cymru's activities has on the environment. For example, the development of video conferencing has led to a decrease in mileage throughout the organisation saving on costs and emissions. The development of cloud based IT systems has decreased the need for physical servers, saving purchase costs and energy and the development enhanced working practices has decreased the need for printing and posting.
Page 22 4. Strategic Report- Financial Review of the Year Review ofthe year The Charity is reporting an overall surplus for the year on unrestricted funds of £8,368 and a surplus on restricted funds of £556. At the end of financial year, the level of unrestricted reserves has increased from £812,842 to £821,210, the level of restricted reserves has increased from £9,619 to £10,175. 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 over £770K 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.
Forward Planning SNAP Cymru relies heavily upon external funding which has become increasingly competitive through tendering processes. Charities are competing for a smaller funding pot available to the third sector. In addition, SNAP Cymru delivers projects for which restricted income is received, whilst this funding is crucial to project delivery it is sometimes insufficient to satisfy the organisation's objectives and risks core activities. We continue to review our strategic business plan to seek additional sustainable income to reduce the risk of reliance on statutory funding streams. We are working to improve and streamline our data collation and dissemination to meet contractual obligations and also seek longer term contracts for our service delivery. We will build on our growing reputation in training and policy work through developing and marketing our expertise within the field of family partnership and education to meet new demands and opportunities. Page 23
age 24 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, number1027599. 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, Chair George Rogers, and Finance Director Lindsay Brewis. These persons lead annual reviews and benchmarking procedures ensuring that all members are fully briefed of historical projects und 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 Officer and managers responsible for operational activities.
age 25 Reference and Administrative Details Registered Company number 02832114 (England and Wales) Registered Charity number 1027599 Registered office 10 Coopers Yard. Curran Road, Cardiff CFIO 5NB Trustees G Rogers- Chair L Brewis- Finance Director J Sharpe JHK Boughey K Stevenson H Roberts B Wills Chief Executive Office Caroline Rawson - Chief Executive Officer Ruth Phillips - Assistont Chief Officer Auditors Haines Watts Wales LLP, Auditors. 7 Neptune Court. Vanguard Way, Cardiff CF24 5PJ Referenceand administrative details Bankers Santander. Business Banking Centre. 301 St Vincent street, Glasgow G2 5NB Solicitors Geldards LLP. Dumfries House. Dumfries Way, Cardiff CFIO 3ZF Induction andTraining of NewTrustees Trustees are nominated to the Board of Trustees and may be appointed at any time. Each Officer stands for an initiol 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 Page 26 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 select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP; make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 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: there is no relevant audit information of which the charitable companys auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the ouditors are aware of that information. Auditors The auditors, Haines Watts Wales LLP, Statutory Auditors, will be proposed for re-appointment at the forthcoming Annual General Meeting. Report of the trustees, incorporating a strategic report, approved by order of the board of trus es, he compa irectors, on 28109124 and signed on the board's behalf by: L Brewis - Trustee s().)I Ariennir gan Lywodraeth Cymru Funded by Welsh Government ThQuqen'sDi4mDnd Jubll••Vol¥nt*rtn¥ MEMBER
REGISTERED COMPANY NUMBER: 02832114 {England and Wales) REGISTERED CHARITY NUMBER: 1027599 Flnanclal Statements for the Year Ended 31st March 2024 for SNAP Cymru
SNAP Cymru Contents of the Financial Statements for the Year Ended 31st March 2024 Page Report of the Independent Auditors Statemenl of Flnanclal Actlvitles Statement of Flnan¢lal Posilion Slatement of Cash Flows Nolos to thè Stalem•nt of Cash Flows Notes to the Flnanclal Statements 7 10 15
Report of the Independent Auditors to the Members of SNAP Cymru Opinion We have audited the financial 5talemenls of SNAP Cymru Ilhe 'charilable company'l for the year ended 31 sl March 2024 which comprise the Slalemenl of Financial Aclivilies, the Slalement of Financial Position, the Slalemenl of Cash Flows and notes lo the financial stalemenls, 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 stalemenls.. give a true and fair view ol the slate of the charitable company's affairs as at 31st March 2024 and of ils incoming resources and application of resources, including ils income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Ba$is for opinion We condLJcled our audit in accordance with Inlernalional Standards on Auditing IUKI {ISAs IUKII and applicable law. Our re5pon5ibililies under those standards are further described in the Auditors, responsibilities for the audit of the finanaal slalemenls section of our report We are independent ol the charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial slalements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a b8si$ lor our opinion. Con¢lusion3 lating to going concern In audi11ng the financial slalemenls, we have Concluded that the Iwslees, use of the going concern basis of accounting in the preparation of the financial slalemenls is appropfiate. 8ased 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 doubl on the charitable company's ability lo continue as a going concern for a period of al least twelve months from when the financial statements are aulhorised for issue. Our responsibiliteS and the responsibilities of the Iruslees with respect lo going concern are described in the relevant sections of this report. Other Infomiatlon The Iruslees are responsible for the other inlomialion. The other infomialion compriseg the information included in the Annual Report, other than the financial slalements and our Report ol the Independent Auditors Ihereon. Our opinion on the financial $lalemenls does not cover the other information and, except lo the extent otherwise explicitly slated in our report, we do not exp53 any form of assurance conclusion thereon. In connection with our audit of the financial slalemenls, our responsibility is lo read the other nfOallOn and, in doing so, considar whether the other information is materially inconsislenl with the financial stalemenl$ or our knowledge obtained in the audit or otherwise appear5 to be materially misslaled. If we identify such material inconsistencies or apparent material misslalemenls, we are required to determine whether this gives rise lo a material misslalemenl the financial slalemenls themselves. If, based on the work we have performed. we conclude that there is a material misslalement of this other infom)alion, we are required lo report that lacl. We have nothing lo report in this regard Opinlons on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken In the course of the audit.. the Information given In the Report ol the Trustees lor the financial year for which the financial slalemenls are prepared is consislenl with the financial slalemenls., and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Matters on whlch we are requifftd to report by exception In the light of the knowledge and understanding ol the charitable company and ils environment obtained in the course of the audit, we have not identified material misslalements in the Report ol the Trustees. We have nothing lo report in respect of the following matters where the Companies Act 2006 requires us lo report to you if, in our opinion. adequate accounting records have not been kept or return5 adequate for our audit have not been received from branches not visited by us, or the Iinancial slalemenls are not in agreement with the accounting records and returns", or certain disclosures of Iruslees, remuneration specified by law are not made", or we have not received all the information and explanations we require for our audit. Page 1
Report of the Independent Auditors to the Members of SNAP Cymru Responsibilities of trustees As explained more fully in the Slalemenl of Trustees. Responsibilities, the Iruslees (who are also the directors of the charitable company lor the purposes of company lawl are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view. and for such internal control as the Iruslees delemine is necessary lo enable the preparation ol financial statements that are free from material misslalement, whether due lo fraud or error. In preparing the financial slatemenls, the trustees are responsible for assessing the charitable company's ability to continue as a going contsrn, disclosing, as applicable, mallers related to going Concern and using the going conrn basis of accounting unless the trustees either intend lo Iiquicsale the charitable company or lo cease operations. or have no realistic alternative bul lo do so. Our responslbilitles for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from material mis51alemenl, whether due lo fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a gu8mnlee that an audit conducted in accordance with ISAS IUKI will always delect a material misslalemenl when il exists. Misslalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could réasonably be expected lo Influen the economic decisions ol users taken on the basis of these financial slalemenls. The exlenl lo which our procedures a capable of detecting irregularities, including fraud is detailed below.. Our planning procedure5 identify the legal and regulatory frameworks applicable lo the operations and financial slalemenls 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 IFRS 1021 'Ac¢ounling and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland.. UK GA4P IFRS 1021 and relevant lax legislation. Once identified, we assess the risks of material misslalemenls in relation lo the laws and regulations, irregularities. including fraud and adjust our lesling accordingly. Our audit procedures include.. Discussing with Trustees and management which areas of the business they believe lo be more susceptible lo fraud, and whether they have any knowledge or suspicion ol fraudulent aclivilies,. Obtaining an understanding of the key controls pul in place by the company lo address risks identified, assessing the effectiveness of those and discussing how these are maintained and monitored internally., Assessing the risk of management override and review and lesling of journal entries made into the accounting system". Discussing with Trustees and Management the legal and regulatory obligations ol the business and whether they have any knowledge or suspicion ol non compliance. Despite the audit being planned and conducted in accordance with ISAS IUKI there remains an unavoidable risk that material misslalemenls in the financial slalemenls may not be detected owing lo inherent limitations of the audit, and that by their very natu, any such instances of fraud or irregularities likely involve ¢ollu$ion, forgery, intentional mi3represenlalion, 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, website al WWM.frc org.uklaudilorsresponsibililies. 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 member5, as a body, in accordance with Chapter 3 of Part 16 01 the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those matters we are required to stale lo them in an auditors, report and for no other purpose. To the fullest extent permilled by law. we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company'8 members as a body, for our audit work, for this or for the opinions we have formed. live Edwards Isenior Slalulory AudiloTI for and on behalf of Haines Watts Wales LLP, Statutory Auditors 7 Neptune Court Vanguard Way Cardiff CF24 5PJ Dale.. Page 2
SNAP Cymru Statement of Financial Actlvltles Ilncorporating an Income and Expenditure Accounti for the Year Ended 31st March 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes Income and endowments from Donations and legacies 3,429 3,429 1,634 Charitable activities Charitable activity 679,129 246,714 925,843 919,228 Other trading activities Inve51menl incorne 41,438 5,325 41,438 5,325 56,077 1,373 Total 729 321 246 714 976,035 978,312 Expendlture on Raising funds 266 266 285 Charitsble actlvitles Charitable activity 720 687 246,158 966.845 982 543 Total 720,953 246 158 967 111 982 828 NET INCOMEIIEXPENDITUREI 8,368 556 8.924 14,5161 Reconciliatlon of funds Total funds brought forward 812,842 9,619 822,461 826,977 Total funds ¢arrled forward 821 210 10,175 831,385 822,461 The notes form part of these financial slalemenls Page 3
SNAP Cymru (Registered number.. 028321141 ststement of Financial Position 31st March 2024 2024 Total funds 2023 Total funds Unrestricted funds Restrlcted funds Notes Fixed assets Tangible assets 13 73.807 10,174 83,981 87,527 Current assets Debtors Cash at bank and in hand 14 122,427 653 257 122.427 653,257 91,986 662 843 775,684 775,684 754,829 Creditors Amounts falling due within one year 15 128.2801 128,2801 119,8951 Net current as$ets 747 404 747 404 734,934 Total assets lès8 current Ilabilltle8 821,211 10,174 831,385 822,461 NET ASSETS 821211 831 385 822.461 Funds Unreslricled funds Reslricled funds 17 821,211 812.842 9.619 Total funds 831385 822 461 The financial slalements were approved by the Board of Trustees and aulhorised for issue on signed on ils behalf by.. and were rs ruslee L BreS - Trustee The notes fomi part of these financial statements Page 4
SNAP Cymru Statement of Cash Flows for the Year Ended 31¥t March 2024 2024 2023 Notes Cash flows from operatlng activitie5 Cash generated from operations 144 153 Nel cash lused inyprovided by operating activities 144,153 Cash flows from Investing activities Purchase of tangible fixed assets Interest received 16,9481 5.325 13,8611 1.373 Nel cash used in Investing aolivilies 2,4881 Change Sn cash and ¢a$h equlvalents In the reportin9 period Cash and cash equivalents at the beglnnlng of the reportlng period 19.5861 141,665 662 843 521 178 Cash and cash ¢quivalents at the end of the reporting perlod 653 257 662,843 The note5 fom part of these financial slalemenls Page 5
SNAP Cymru Notes to the Statement of Cash Flows forthe Year Ended 31st March 2024 Re¢on¢illation of net Incomellexpendlturel to net cash flow from operating actlvltles 2024 2023 Net incomellexpenditurel for the reporting period las per the Statement of Flnanclal Activitiesl Adjustments for: Depreciation charges Interest received Ilncreaselldecrease in debtors Increasellde¢reasel in Qredilors 8,924 14,5161 10,494 15,3251 130,4411 9,841 11,3731 142,517 2,3161 Net ¢a$h lused Inllprovlded by operatlons 144 153 Analy$l8 of changes In net funds At 1.4.23 Cash flow At 31.3.24 Net Cash Cash al bank and in hand 662 843 653 257 662 843 653,257 Total 662,843 653 257 The notes fom part of these financial statements Page 6
SNAP Cymru Notes to the Financial Statements for the Year Ended 31st March 2024 Accountlng policies Basis of preparing the financial ststements The financial statements of the charitable company, which is 8 public benefit enlily under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companie$ Act 2006. The financial slalemenls 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 Ilhal is, as the related goods or seNi¢es are provided). Investment income is recognised on a re1vable basis, The income for the year is atlribulable lo the ¢ompany's principal activity, namely lo provide parents of Child n with special needs with Independent information and support, helping them lo become partners with professionals as they make decisions about their child's education. This activity is split Into geographical proje¢ls of which Is separately funded by the relevant local authority supplemented by other sources. Where the income given is reslricled lo a geographical area it is Irealed as reslricled fund. Revenue grants are credited lo the income and expenditure account in the year lo which they relate. Where grants have been received bul relate lo a future accounting period, that part of the grant received is deferred lo the appropriate period. Capital grants are recognised as incoming resources in the year of receipt and credited lo a restricted fund. This fund is redUd by the annual depreciation charge relating lo the asset concerned. Expenditu Liabilitie5 are recognised as soon as there is a legal or conslruclive obligation commilling the charity lo the expenditure. All expenditure Is accounted lor on an accrua15 basis and has been classified under headings that aggregate all costs related lo the category. Costs of generating funds are the costg of trading for fundraising purposes. Charitable expenditure comprises those cos15 incurred by the charity in the delivery of ils activities and ServIS for its beneficiaries 11 includes both costs that can be allocated directly lo such activities and those cos15 of an indirect nature necessary lo support them. Support Costs Support costs include ntral functions and have been allocated lo activity cost categories on a ba51s con51slenl with the use of reSoUrs, lor example, allocating property costs by floor areas, or per capila, slafl cos15 by the lime spent and other costs by their usage. Governance costs Governance costs include costs of the preparation and examination of the slalLJlory accounts, the costs of Iruslee meetings and the cost of any legal advice to tru51ees on governance or conslilutional matters. Tangible fixed assets Depreciation Is provided al the following annual rates in order lo write off each asset over its estimated useful life. Freehold property Fixtures and litlings Motor vehicles Computer equipment 2¢/0 on cost 1 OQ/o on cost 250/9 on cost 20¢/4 on cost Sndividual fixed assets costing £500 or more a initially recorded at cost Taxation The company is a registered eharily and as all 115 aclivilies are primary purpose it is therefore exempl from taxation. Page 7 continued...
SNAP Cymru Notes to the Flnancial Statements continued for the Year Ended 31st March 2024 A¢¢ounting policies - continued Fund accounting Unreslricled 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 $trICted purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial slalernents. Hire purchase and leasing commltments Rentals paid undef operating leases are charged lo the Slalemenl of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions are charyed in the slalement of financial activities as they become payable in accordance with the rules ol the scheme. Debtor8, credltor¥ and cash Current assets and liabilities, including cash held al bank are recognised al cost or valuation as al the year end. Claw back No adjuslrnent is made for any grant daw back until such lime as nolificalion has been received by the funder. Donation8 and legacle8 2024 2023 Donations 3,429 1.634 Other tradlng actlvltles 2024 2023 Shop Income Other Income 41,188 250 56,077 Investment incom8 2024 2023 Deposit account interest 1,373 Page 8 continued...
SNAP Cymru Notes to the Financial Statements - continued for the Year Ended 31st March 2024 Incoffle from charitable activities 2024 2023 Activity Charitable activity Charitable activity Charitable activity Charitable activity Charitable activity Charitable activity Local Authority Grants Families First Small grants - reiVed in year Welsh Government Other income Training income 615,768 105,000 651,512 105.000 3,600 128.240 826 30,050 141.714 867 62,494 925,843 919228 Ralslng funds Other trading actlvities 2024 2023 Fundraising costs 266 285 Charitable actlvltles costs Support costs Isee note 8 Direct Costs Total$ Charitable activity 724 942 241 903 966 845 Support ¢o$t¥ Governance osts Management Total8 Charitable activity 233 898 8,005 241 903 Net IncomellexpendSturel Nel incomellexpendilurel is slated after chargingllcredilingl.. 2024 2023 The auditing of accounts ol any associate of the charity Other non-audil services Depreciation - owned assets Other operating leases 7,047 958 10,494 1,114 7,636 995 9,841 1,189 Page 9 ¢onlinued..
SNAP Cymru Notes to the Flnanclal Statement$ - Continued for the Year Ended 31st March 2024 10. Trusteeg, remuneration and benefits There were no trustees, remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31 sl March 2023. Trustee$, expenses During the year Iruslees were reimbursed for travel expenses of £nil12023'. £221. 11. Staff costs 2024 2023 Wages and salaries Social security costs Other pension costs 704,327 52,479 14.194 700,492 55,543 13,803 771,000 769,838 The average monthly number of employees during the year was as follows.. 2024 26 2023 28 Charitable activities Adminislralion 31 32 No employees received emoluments in excesg of £60,000. During the year a lolal of E209,01712023'. £164.9791 was paid by the charity in relation lo key management salarie$. Key management personnel are considered lo be 4 individuals who directly impact on the strategic direction of the Charity. 12. Comparatives for the Statement of financlal actlvities Unrestri¢t¢d funds Restrlcted funds Total fund8 Income and endowments from Donations and legacies 1,634 1,634 Charitable actlvitles Charitable activity 685.g88 233,240 919,228 Other trading aclivilie5 Investment income 56.077 56,D77 Total 745.072 233,240 978 312 Expenditure on Raising funds 285 285 Charltable activitles Charitable activity 745,473 237,070 982,543 Total 745,758 237,070 982,828 NET INCOMEIIEXPENDITUREI 16861 13.8301 14,5161 Page 10 continued...
SNAP Cymru Notes to the Financial Statements contlnued for the Year Ended 31st March 2024 12. Comparatlves for the statement of financial activities - continued Unrestricted funds Restricted funds Total funds Re¢onclliation of funds Total funds brought forward 813,528 13,449 826,977 Total funds carrfed forward 812,842 9619 822 461 13. Tanglble flx¢d assets Flxture$ and fittings Freehold property Motor vehlcles Computer equipment Totsls Cost Al 1st Apri5 2023 Additions 76.475 8,496 8,575 48,600 142,146 Al 31 sl March 2024 76,475 8,496 8,575 149,094 Depreclatlon Al 1 sl April 2023 Char9e for year 10.707 8,496 6,431 28.985 7,250 54,619 10,494 Al 31 sl March 2024 12.236 8.496 8146 36,235 65,113 Net book value Al 31 sl March 2024 64.239 429 Al 31 sl March 2023 2144 14. Debtors 2024 2023 Amounts falling due within one year.. Trade debtors Other debtors VAT Prepayments 103,976 232 100 75,071 1,668 100 118,677 Amounts falling due after more than one year., Other deblors 3,750 Aggregate amounts 122,427 91 986 Page 11 continued...
SNAP Cymru Note¥ to the Financial Statements - contlnued for the Year Ended 31st March 2024 15. Creditors: amounts falling due wlthln one year 2024 2023 Trade creditors Social security and other taxes Other creditors Accruals and deferred income 8,039 221 3,144 16,876 5,416 221 2,988 11.270 28,280 19,895 16. Le4$ing agreements Minimum lease payments under non-can¢ellable operating leases fall due as follows.. 2024 2023 Within one year Between one and five years 44,114 47,200 71.313 72.983 Total operating leases treated as an expense in the year lolalled £48,47012023'. £47,366). 17. Movement in funds Net movement In fund$ At 31.3.24 At 1.4.23 Unrestrlcted funds General fund Designated 512,842 300 000 8,369 521,211 300 000 812,842 8,369 821,211 Re8trlcted funds Welsh Government Pen y Cymoedd Wind Farm Community Fund cic Citizens AdviTr Covid-19 Grant Voluntary Action Merthyr Covid Grant AVOW- Comic Relief Voluntary Servi9 Emergency Fund Glamorgan Voluntary Services SCVS Third Sector Integrated Care Fund Bavo (Bridgendl Third Sector Covid Grant NPTCVS - Third Sector Inlegraled Care Fund 4,385 4,385 695 539 811 13341 12351 13511 361 304 460 231 2,661 1,683 865 1921 11.0301 16521 1335) 139 1,631 1,031 530 9,619 555 10,174 TOTAL FUNDS 822 461 8,924 831.385 Page 12 continued...
SNAP Cymru Notes to the Financial Statements - continued for the Year Ended 31st March 2024 17. Movement In funds . continued Nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds UnStrICted funds General fund 729,321 1720,9521 8,369 Restricted fund8 Families First We15h Government Pen y Cymoedd Wind Fami Community Fund cic Citizens Advice Covid-19 Grant Voluntary Action Merthyr Covid Grant AVOW- Comic Relief Voluntary Services Emergency Fund Glamorgan Voluntary Service5 SCVS Third Sector Inlegraled Care Fund Bavo (Bridgendl Third Sector Covid Grant NPTCVS- Third Sector Inlegraled ca Fund 105,000 141,714 1105,0001 1137,3291 4,385 13341 12351 13511 13341 12351 13511 1921 11.0301 16521 13351 1921 11,0301 16521 13351 246,714 246,159 555 TOTAL FUNDS 976 035 967.1111 Comparatives for movernent In funds Net movement In fund8 At 31.3,23 At 1.4.22 Unrestricted funds General fund Designated 513,528 300,000 16861 512,842 300 000 813,528 16861 812,842 Restrieted funds Pen y Cymoedd Wind Farm Community Fund cic 1.029 774 1,162 13341 12351 13511 695 539 811 Citizens Advice Covid-19 Grant Voluntary Action Merthyr Covid Grant AVOW- Comic Relief Voluntary Services Emergency Fund Glamorgan Voluntary SeNices SCVS Third Sector Inlegraled Care Fund Bavo (Bridgendl Third Sector Covid Grant NPTCVS Third Sector Inlegraled Care Fund 323 3.691 2,335 1,200 1921 11,0301 16521 13351 231 2,661 1,683 865 2,134 3,830 TOTAL FUNDS 826,977 4.5161 822.461 Page 13 continued.,
SNAP Cymru Notes to the Finaneial Statements - continued for the Year Ended 31st March 2024 17. Movement in funds - continued Comparative nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 745,072 1745.7581 16861 Restrlcted funds Families First Welsh Government Pen y Cymoedd Wind Fami Community Fund cic Citizens Advice Covid-19 Grant Voluntary Action Merthyr Covid Grant AVOW- Comic Relief Voluntary seNis Emergency Fund Glamorgan Voluntary SeNices SCVS Third Se¢lor Inlegraled Care Fund Bavo IBridgendl Third Sector Covid Grant NPTCVS - Third Sector Inlegraled Care Fund 105,000 128,240 1105,0001 1128,2401 13341 12351 13511 13341 12351 13511 1921 11,0301 16521 13351 1921 11,0301 16521 13351 233 240 237,070 TOTAL FUNDS 978312 982,8281 4.5161 General funds are available for use al the Iru91ees' discretion in furtherance of the objectives of the charity. Families First - was reiVed for the provision ol Early Years, Young People SeNices, 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 lo support crisis support lo vulnerable families facing lockdown with children and young people with disabilities. 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 {GVSI - Cardiff & Vale -Covid grant SCVS - Third Sector Integrated Care Fund IICFI - COVID-19 Related Discretionary Capital Grant 8AVO18ridgendl - Third Sector Covid Grant fund. NPTCVS - Third Sector Intergrated Care Fund IICFI - COVID-19 Related Discretionary Capital Grant- Nealh Port Talbol Capital grants received are recorded as fixed assets under restricted funds and depreciated over their useful economic life. Designated fund As sel out in the Trustees reserve5 policy on page 9, a minimum contingency cash reserve is required and the designated fund above is lo enact that thought process. Transfer between funds Fund transfers for the reallocation of the apportionment of costs. Page 14 continued...
SNAP Cymru Notes to the Financial Statements continued for the Year Ended 31st March 2024 18. Employee benefit obligations The charity operates a defined contribution pension scheme. The pension cost charge for the period represen15 contributions payable by the charity lo the scheme and amounted lo £14, 19412023 - £13.8031, Contributions l01811ing £2,633 12023 £2,477) were payable lo the scheme al the end of the period and are included in creditors. 19. Relatsd party disclosures As al 31 March 2024, a balance of £232 is owed by the Chief Operating Officer in relation lo an Interest free loan of £5,000. 20. Membern. Ilablllty The charity is a private company limited by guarantee and consequently does not have share capital. Each ol the members is liable lo contribute an amount not exceeding £1 toward5 the a55els of the charity in the event of liquidal Page 15