EASTBOURNE AREA PARENTS ACTION GROUP (LEARNING DISABILITIES) UNAUDITED FINANCIAL STATEMENTS For the Year ended 31* March 2025 Registration Number: 03064468 Charity Number: 1048182
Eastbourne Area Parents Action Group Limited UNAUDITED FINANCIAL STATEMENTS For the Year ended 31* March 2025 CONTENTS Page Company Information Trustees Report Trustees Responsibilities Independent Examiner's Report Statement of Financial Activities Statement of Financial Position Notes to the Accounts 1 2-4 5 6 7 8-9 10-20
Eastbourne Area Parents Action Group Limited DIRECTOR'S REPORT For the Year ended 31s March 2025 LEGAL & ADMINISTRATIVE INFORMATION TRUSTEES: CHARITY NUMBER: COMPANY NUMBER: PRINCIPAL ADDRESS: REGISTERED OFFICE: INDEPENDENT EXAMINER: Mr N Askew Mrs M Fellows-Poole (Resigned - 31" Mar 2025) Ms A Newton-Marcial Mrs P Robotham Mrs N Roberts Mr P Vallet Mrs J Shacklock 1048192 03064468 Chalk Farm Learning Disability Centre Coopers Hill Willingdon Eastbourne East Sussex BN20 9JD Chalk Farm Learning Disability Centre Coopers Hill Willingdon Eastbourne East Sussex BN20 9JD CAW Accountancy 85, Westfield Lane St Leonards On Sea East Sussex TN37 7NF Page 1
Eastbourne Area Parents Action Group Limited Trustee's Report (Including Director's Report) For the Year ended 31 March 2025 The trustees present their annual report and financial statements for the Year ended 31 March 2025. These financial statements are prepared in with the accountancy policies set out in Note 1 of these financial statements and comply with the charity's Memorandum and Articles, Companies House Act 2006 and "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)." Objectives and Activities The charity's primary objective is to continue the support of people with learning difficulties and autism, primarily in the Eastbourne and Hailsham area. Public Benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achievement & Performance Our training facility, Chalk Farm Learning Disabilities Centre operating from our Chalk Farm Hotel property, has continues to meet the needs of its students by providing the necessary facilities and support to enable them to gain experience in Health and Safety, Catering and Horticultural Services. This training also provides our students with the necessary skills to live a more independent life. The number of Students attending the learning disabilities centre fluctuated during the year, but on average saw about 33 students. The charity has continued to experience a drop in income, as a result in the low numbers of students in training and this made a serious dent in our financial result over the year. However, following an effective program to ensure that we made all possible clients aware of the services we offer, we are now steadily increasing student numbers. If we continue to increase student numbers, we can expect a significant increase in income during the next financial year. Cost of living is still having an impact on our functions once again, due to the continuing increase in prices during the year, weddings appear to being postponed and consequently our wedding income has not met expected targets. Fundraising has continued to be difficult and it is an area where the charity needs to employ an experienced fundraiser, but is unable to find funds to pay the necessary salary. We continue to make a number of applications but with limited success. We continue to organise a number of various events within the hotel and gardens that raise additional funds, including coffee mornings, sales of garden producc, summer and christmas fayres, conference room hiro, breakfasts and other meetings etc. Our students continue to enjoy the variety of experiences during the year and to benefit from the close associations with fellow students at Chalk Farm LDC. The training provided, makes a significant difference to the ability to manage their daily activities and it is a great pleasure to watch the progress they are able to make and consequently the self confidence that they are able to develop. Staff ensure that the students in our care are provided with the best possible experiences and are dedicated to provide them with a safe, enjoyable and rewarding environment. popular. Raising plants from seeds in the poly-tunnel, planting out our raised flower beds and various vegetablc. Maintaining the hotel's formal gardens and lawns and also attend to the secret garden with its own lawn, wild flowers, silver birch trees, pond, insect hotels and bird feeders. Page 2
Eastbourne Area Parents Action Group Limited Trustee's Report Continued As at 31" March 2025 Our staff once again, deserve our gratitude for their enthusiastic approach to ensuring the success of the charity during another demanding financial year. Our students certainly benefit from their dedication, help and understanding. Staff have again been successfully coping with the difficulties of providing a high quality service with reduced finances. Under the leadership of our CEO, they have managed to promote the charity's services to a much wider number of client organisations and offer taster sessions to a broad range of potential students, make connections with local business organisations to publicise the charity and improve awareness within the community area. As staff have been working with reduced student numbers, the charity was able to offer more time to a local secondary school with work experience placements. This has again strengthened relationships within the community and also resulted in one student gaining part time work within the charity's weekend casual staff team. Trustees have continued to be very involved in the activities of the charity by providing support to both staff and students. They are involved in volunteer sessions in the gardens, assistance with staff appointments and employment issues, standing in when additional staff support is needed, taking part in fund raising activities, these are just a few examples of trustee commitment. Financial Review The financial position of the charity continues to be of concern to the trustees and they intend to continue working to ensure that the situation is resolved. Reserves Policy It is the policy of the charity that free reserves which have not been designated for a specific use should be maintained at a level equivalent to three months of operational expenditure. The trustees consider that reserves at this level wil ensure that in the event of a significant drop in funding, they will be able to continue the charity's current activitie while consideration is given to ways in which additional funds may be raised. A sum of £25,000 should be set aside in a designated fund to be reviewed in due course depending upon circumstances of the centre. Risk Policy The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to any major risks. Structure, Governance and Management The company is a charity limited by guarantee and does not have a share capital. The trustees who are also directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr N Askew Mrs M Fellows-Poole Ms A Newton-Marcial Mrs P Robotham Mrs N Roberts Mr P Vallet Mrs J Shacklock Page 3
Eastbourne Area Parents Action Group Limited Trustee's Report Continued As at 31* March 2025 None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute f1.00 in the event of a winding up. The trust is run on a day to day basis by the Centre Manager and support staff who report to the trustees. The trustee report was approved by the Board of Trustees. hAe- Mr NAskew Trustee Dated: 4/12/2025 Page 4
Eastbourne Area Parents Action Group Limited Trustees Responsibilities For the Year ended 31 March 2025 Statement of Trustee's Responsibilities The trustees who are the directors of Eastbourne Area Parents Action Group (Learning Disabilities) for the purpose of common law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom generally accepted Accounting Standards). Company Law requires Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that year. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the Charities SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements - Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions relating to small companies with Part 15 of the Companies Act 2006. Page 5
Eastbourne Area Parents Action Group Limited Independent Examiner's Report As at 31" March 2025 To the Board of Trustees of Eastbourne Area Parents Action Group (Learning Disabilities) I report to the Trustees on my examination of the financial statements of Eastbourne Area Parents Action Group (Learning Disabilities) (The Charity) for the year ended 31 March 2025. Responsibilities and basis of Report As the Trustees of the charity (and also directors for the purpose of common law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (The 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under Section 145 of the Charities Act 2011 (The 2011 Act). In carrying out my examination, I have followed all the applicable directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement Since the Charity's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I can confirm that I am qualified to undertake an examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination, I can confirm that there are no matters that have come to my attention in connection with the examination giving me cause for concern to believe that in any material respect. 1. Accounting records were not kept in respect of the charity as required under Section 386 of the 2006 Act. 2. The financial statements do not accord with these records 3. The financial statements do not comply with the accounting requirements of Section 396 of the Act other than any requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination 4. The financial statements have not been prepared in accordance with the methods and principals of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached Clive Whitehead (ACCA) CAW Accountancy 85, Westfield Lane St Leonards On Sea TN37 7NF Page 6
Eastbourne Area Parents Action Group Limited Statement of Financial Activities Including Income and Expenditure Account For the Year ended 31* March 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total 2025 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 Income from: Donations & Legacies Charitable Donations Other Income 4 5 258,122 76,733 3,559 5,000 263,122 76,733 3,559 228,714 115,786 14,233 228,714 115,786 14,233 Total Income 338,414 5,000 343,414 358,733 358,733 Expenditure on: Raising Funds 467 - 467 135 - 135 Charitable Activities 7 381,591 5,000 386,591 360,681 360,681 Total Expenditure 415,259 382,058 5,000 387,058 360,816 - 360,816 Gross Transfers Between Funds 18 Net (Expenditure) Income For the year Net Movement of Funds (43,644) (43,644) (2,083) - (2,083) Fund Balance 1 April 2024 50,480 50,480 52,563 52,563 Funds as at 31s March 2025 6,836 6,836 50,480 50,480 The statement of financial activities includes all gains and losses recognised in the year. All Income and Expenditure derives from continued activities The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. Page 7
Eastbourne Area Parents Action Group Limited Statement of Financial Position As at 31" March 2025 Notes 2025 Fixed Assets Property, Plant & Equipment Current Assets Inventories Trade and other Receivables Cash at Bank and In Hand 12 13 14 40,201 15 3,000 36,267 2,611 41,878 (75,243) 3,000 54,978 6,504 64,482 (66,819) Current Liabilities Net Current (Liabilities)/assets (33,365) 6,836 Total Assets less current liabilities Income Funds Unrestricted Funds Designated Funds: Reserve Fund 25,000 25,000 19 General Unrestricted Funds Total 25,000 (18,164) 6,836 Page 8 2024 52,817 (2,337) 50,480 25,000 25,480 50,480
Eastbourne Area Parents Action Group Limited Statement of Financial Position- Continued As at 31* March 2025 The company is entitled to the exemption from the audit requirement contained in Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with Section 476 of the Companies Act 2006. Mr NAskew Trustee Company Number: 03064468 Page 9
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31 March 2025 1. Accounting Policies Company Information Eastbourne Area Parent Group (Learning Disabilities) is a private company limited by guarantee incorporated in England and Wales. The registered office is Chalk Farm Learning Disability Centre, Coopers Hill, Willingdon, East Sussex, BN2 9JD. 1.1 Accounting Convention charity is a public benefit entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a statement of Cash Flows. The financial statements are prepared in Sterling, which is the functional currency of the charity. Monetary amounts in these statements are rounded to the nearest f. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going Concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continuc in operational existence for the foreseeable future. The trustees continue to adopt the going concern basis of accounting in preparing financial statements. 1.3 Charitable Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that income will be received. Cash donations are recognised on receipt, Grants and other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income Tax recoverable in relation to donations received under Gift Aid or deeds of covenants are recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known and receipt is expected. If the amount is unknown the legacy is treated as a contingent asset. The charity provides training and education facilities for marginalized adults via its operation as an Event Centre. Page 10
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31 March 2025 1.5 Expenditure Expenditure is recognised once there is legal or constructive obligation to transfer economic benefit to a third party, if it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs or each activity are made up of the total of direct costs and shared costs including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between those activities on a basis consistent with the use of resources. Centre staff costs are allocated on the basis of time spent and depreciation charges are allocated on the portion of the asset's use. All expenditure is accounted for on an accrual basis. Management and administration costs are those incurred with administration of the charity and compliance with constitutional and statutory requirements. Where costs cannot be directly attributed to a particular heading, they have been allocated to activities on a basis consistent with the use of the resources. 1.6 Depreciation Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of the assets less their residual value over their useful lives on the following basis: Leasehold property Fixtures and Fittings & Equipment - Over the term of the lease - 15% Reducing Balance Basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities. 1.7 Impairment of non-current assets At each reporting end date, the charity reviews the carrying amount of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (If any). 1.8 Inventories Inventories are stated at the lower of cost and estimated selling price and represents food and consumables unsold at the year end. 1.9 Cash and Cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities three months or less, and bank overdrafts are shown with borrowings in current liabilities. Page 11
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31* March 2025 1.10 Financial Instruments The charity has elected to apply the provision of Section 11, Basic Financial Instruments and Section 12, Other Financial Instruments issues of FRS 102 to all of its financial instruments, Financial Instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic Financial Assets Basic financial assets which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value or the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic Financial Liabilities Basic Financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and Derecognition of Financial Liabilities Financial liabilities are derecognized when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Employee Benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.12 Retirement benefits Payment of defined contribution retirement benefit schemes are charges as an expense as they fall due. Page 12
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31" March 2025 2. Critical Accounting Estimates and Judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, where the revision effects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3. Donations and Legacies Unrestricted Restricted Total Funds Funds 24,888 233,234 258,122 5,000 - 2025 29,888 233,234 263,122 Unrestricted Restricted Total Funds Funds 2024 2024 2024 Donations & Gifts Grants Total Income Grants received for Core activities Training Grants Other Grants Furlough Grants Total Income 23,995 204,719 228,714 23,995 204,719 228,714 233,234 233,234 204,719 204,719 233,234 233,234 204,719 204,719 4. Charity's Activities Accommodation Bar Sales Catering & Food Sales 76,733 115,786 Page 13
Eastbourne Area Parents Action Group Limiter NOTES ON FINANCIAL STATEMENT As at 31* March 2025 5. Other Income Other Income 14,233 6. Raising Funds Other Income Page 14
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31* March 2025 7. Charitable Activities 2025 Staff Costs Consumables Drink Environmental Services Food Purchases Linen Wedding Services Light & Heat Licences 258 50 Share of Support Costs (See Note 8) Share of Governance Costs ( See Note 8) 317,443 61,391 7,757 386,591 Analysis by funds Unrestricted Funds Restricted Funds 381,591 5,000 386,591 Page 15 2024 € 637 16,626 348 283,868 68,876 7,937 360,681 360,681 360,681
- Support Costs Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31* March 2025 Support Governance Total Costs Costs 2025 2025 2025 Support Governance Costs Costs 2024 2024 Total 2024 Income from: Depreciation Rent & Rates Insurance Repairs & Maintenance Postage & Stationery Telephone & Fax Sundry Expenses Professional Fees Independent Examination Accountancy Bank Charges Total Analysed between Charitable activities
- Support Costs 61,391 61,391 2,576 1,180 2,520 1,481 7,757 7,757 69,148 69,148 20 68,876 68,876 - 2,480 1,180 3,095 1,182 7,937 7,937 None of the trustees received any remuneration or benefits from the charity during the year. ( 2024- £Nil)
- Employees Centre Staff Administration 1 20 76,813 76,813 17 18 Wages & Salaries Social Security Costs Other Pension Costs 250,737 Page 16
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31" March 2025 10. Employees (Continued) There were no employees whose annual remuneration exceeded €60,000. 11. Intangible Fixed Assets Cost 1 April 2024 & 31 March 2025 Amortisation 1 April 2024 & 31% March 2025 Net Book Value 31st March 2025 31s March 2024 12. Tangible Fixed Assets 0. Fixed Assets Cost 1 April 2024 Additions Disposal 31s March 2025 Depreciation 1s April 2024 Charge for the year Disposal 31s March 2025 Net Book Value 31s March 2025 31s* March 2024 Goodwill 15,000 15,000 Leasehold Property 83,829 83,829 67,080 5,592 73,272 10,557 16,149 Fixtures & Fittings Ete 157,715 Total 241,544 157,715 241,544 121,047 7,024 128,071 188,727 12,616 201,343 29,644 36,668 40,201 52,817 Page 17
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31 March 2025 13. Inventories Stock of Provisions 14. Trade and Other Receivables Amounts falling due within one year Trade Receivables Other Receivables 2025 3,000 2025 € 36,267 36,267 15. Current Liabilities Notes Other Taxation and Social Security Deferred Income Othe Payables Accruals 16 2025 1,914 31,595 34,934 6,800 75,243 16. Deferred Income Arising from event income invoiced in advance Deferred Income as at 1s April 2024 Released from previous periods Resources deferred in the year 2025 € 31,595 31,595 (31,595) 31,595 31,595 Page 18 2024 54,978 2024 3,852 31,595 27,972 3,400 66,819 2024 € 31,595 31,595 (31,595) 31,595 31,595
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31* March 2025 17. Retirement Benefit Scheme The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independent administered scheme. The charge to the Profit and Loss Scheme in respect of the defined contributions was £3,925 (2024 - £4,763) 18. Restricted Funds Deferred Income as at 31 March 2025(2024) 34,550 34,550 The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: MOVEMENT IN FUNDS MOVEMENT IN FUNDS Incoming Resources Transfers Balance at Expended 1 Apr 23 Incoming Resources Resources Expended Balance at 1 Apr 24 Improvement Fund 5,000 (5,000) 2,009 (2,009) Total 5,000 (5,000) 2,009 (2,009) Page 19
Eastbourne Area Parents Action Group Limited NOTES ON FINANCIAL STATEMENT As at 31" March 2025 19. Commitments under Operating Leases The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. Transfers Reserve Funds MOVEMENT IN FUNDS Balance at 1 Apr 2024 25,000 Incoming Resources Balance at 1 Apr 2025 25,000 shortfall. The trustees have designated £25,000 to a reserve fund to cover running costs of the centre should there be a period of 20. Operating Lease Commitments At the reporting end date, the charity had outstanding commitments for future minimum lease payments under non- cancellable operating leases, which fall due as follows: 2025 Within One Year Between two and Five Years 2024 30,894 30,894 21. Related Party Transactions Remuneration of Key Management Personnel The remuneration of Key Management Personnel is as follows: Aggregated Compensation 63,210 70,392 63,210 70,392 Mr Askew (A trustee) has lent the charity £2,000 in the year, this is shown as a creditor on the Balance Sheet - (2024 £2,000). Page 20