2023-12-31-accounts - Special Needs And Parents Limited

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Report ofthe Trustees Including	Chair's	Review and	1-3
Message from the CEO
Objectives and Activities			4-7
Achievements and Performance			8-11
Financial Review			12
Plans for Future Periods and Post Balance Sheet Events
Structure, Governance and Management			13 - 15
Reference and Administrative Information			15-18
Independent Examiner's Report to the Trustees of Special Needs and Parents Limited			19
Statement of Financial Activities			20
Balance Sheet			21
Notes to the Accounts			22-31

Michael	Michael	O' Connell	O' Connell		Retired solicitor and Notary Public.
(Treasurer)
Paula	Hills				Founder ofa music therapy charity for pre-school
					children with additional needs in 1993and is a founder
					ofSNAP. Paula previously co-ordinated the Essex
					Forum for Support Groups/Organisations. Paula's
					second child Oliver has profound and complex needs.
Suzanne		Davies			An accountant, previously Suzanne was a partner at	a
					firm of Certified Accountants and worked with a wide
					range of charitable trusts and institutions.
Julia Gray					Worked for the last 4 years as an Office Manager
					supporting families for an Essex based Therapy Centre
					which specialises in sensory OT. Previously Julia was	a
					full-time mum with two sons; one ofwhom has additional
					needs. Before having her family, Julia worked in the City
					for over 20 years for several financial companies.
Paul Deller			Ray		A Registered Social Worker with 30 years' experience
					across Children and Adults Social Care, both in the
					statutory and voluntary sectors.
Stuart		Hulbert		(Vice-	A Chartered Insurance Broker and Joint Managing
Chair)					Director of a Chartered Insurance broking firm based	in
					Brentwood that specialises in advising and arranging
					insurance for the care and social welfare sector.
Richard		Bareham			A Chartered Management Accountant with 25 years	of
					financial management experience within the commercial
					and charity sectors.
Kate Scola					Works as an Economist at the Competition and Markets
					Authority and has two sons.
Steve	Sawyer				Worked within the health, social care and charity
(appointed			12December		sectors for over 20 years at local, national and
2023)					international levels. Steve brings wide experience of
					organisational development, systems and governance,
					coupled with a decade-long personal experience ofthe
					support and services SNAP provides.
Vince	Wooding				Vince retired in 2022. As an experienced business
(appointed			12December		leader he built and led businesses in the Financial
2023)					Services and Outsourcing Industries. During his career
					Vince has been a board member ofvarious leading
					companies in UK, Australia and Japan.

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
	Notes	8	8	6	6	8	8
Income from:
Donations and legacies		200,489		200,489	241,123		241,123
Charitable activities		49,421	378,528	427,949	33,939	431,795	465,734
Other trading activities		124,361		124,361	85,639		85,639
Investments		9,310		9,310	2,503		2,503
Total income		383,581	378,528	762,109	363,204	431,795	794,999
Expenditure on:
Raising funds	7	169,618		169,618	150,155		150,155
Charitable activities	8	212,025	419,442	631,467	201,000	445,560	646,560
Total expenditure		381,643	419,442	801,085	351,155	445,560	796,715
Net income/(expenditure)		1,938	(40,914)	(38,976)	12,049	(13,765)	(1,716)
Transfers between
funds					(11,654)	11,654
Net movement in
funds		1,938	(40,914)	(38,976)	395	(2,111)	(1,716)
Reconciliation offunds:
Fund balances at 1 January
2023		581,096	273,174	854,270	580,701	275,285	855,986
Fund balances at 31
December 2023		583,034	232,260	815,294	581,096	273,174	854,270


					Notes	5		5
Fixed assets
Tangible assets					13		184,820		214,142
Current assets
Cash at bank and		in	hand			678,077		679,559
Creditors:	amounts		falling due within		14
one year						47,603		39,431
Net current	assets						630,474		640,128
Total assets less		current		liabilities			815,294		854,270
The funds	ofthe	Charity
Restricted	income	funds			16		232,260		273,174
Unrestricted	funds						583,034		581,096
							815,294		854,270

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
Donations	and	gifts	200,489	241,123

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			F	8	E	6	E	6
Charitable		activities
Children's	Activities		29,403		29,403	19,564		19,564
Family and		Parent
Counselling			17,867		17,867	12,240		12,240
Parent Services			2,151		2,151	2,135		2,135
Grants and		donations		378,528	378,528		431,795	431,795
			49,421	378,528	427,949	33,939	431,795	465,734

Unrestricted	Unrestricted
funds	funds
2023	2022
6	F
124,361	85,639

Unrestricted	Unrestricted
funds	funds
2023	2022
6	6
9,310	2,503

						Unrestricted	Unrestricted
						funds	funds
						2023f	2022 5
Fundraisin		and	ublicit
Other fundraising			costs			5,869	3,877
Support costs						163,749	146,278
Fundraising		and publicity				169,618	150,155
						169,618	150,155
Expenditure		on charitable		activities
						Charitable	Charitable
						activities	activities
						2023	2022
						6	8
Direct costs
Staff costs						371,956	323,768
Children's	activities					26,101	24,116
Parent services						6,338	7,963
Counselling						34,804	30,681
Technology	costs					8,380	26,809
Premises costs						28,323	30,716
						475,902	444,053
Share ofsupport			and governance		costs (see note 9)
Support						155,565	202,507
						631,467	646,560
Analysis by		fund
Unrestricted		funds				212,025	201,000
Restricted	funds					419,442	445,560
						631,467	646,560

Support costs
	2023	2022
	6	E
Staff costs	245,289	232,795
Depreciation	34,783	39,046
Technology costs	20,237	39,786
Accountancy	2,400	2,400
Premise costs	1,786	9,349
Other support costs	14,819	25,409
	319,314	348,785
Analysed between
Fundraising	163,749	146,278
Charitable activities	155,565	202,507
	319,314	348,785

The average	monthly number of employees during th	e year was: 22
		2023	2022
		Number	Number
		22	20
Employment	costs	2023	2022
		6	6
Wages and salaries		551,058	447,115
Social security costs		49,755	33,363
Other pension costs		16,432	16,296
		617,245	556,563

					Leasehold	Fixtures and	Computers	Total
					land and	fittings
					buildings
					8
	Cost
	At 1 January	2023			381,961	217,454	162,880	762,295
	Additions						5,460	5,460
	Disposals					(119,736)	(120,560)	(240,296)
	At 31 December 2023				381,961	97,718	47,780	527,459
	Depreciation	and impairment
	At 1 January	2023			246,682	160,148	141,323	548,153
	Depreciation	charged	in the year		15,915	8,306	10,561	34,782
	Eliminated in	respect	ofdisposals			(119,736)	(120,560)	(240,296)
	At 31 December 2023				262,597	48,718	31,324	342,639
	Carrying amount
	At 31 December 2023				119,364	49,000	16,456	184,820
	At 31 December 2022				135,279	57,306	21,557	214,142
14	Creditors: amounts		falling due within	one year
							2023	2022
					Notes		6	6
	Other taxation	and social security					13,795	11,019
	Deferred income					15	12,105
	Other creditors							5,348
	Accruals						21,703	23,064
							47,603	39,431
15	Deferred income
							2023	2022
							8	5
	Other deferred income						12,105

			2023
			6
Deferred	income is	included within:
Current	liabilities		12,105
Movements in the year:
Deferred	income at	1 January 2023
Resources deferred		in the year	12,105
Deferred	income at	31 December 2023	12,105

		At	1	January	Incoming	Resources	Transfers	At 31
				2023	resources	expended		December
								2023
							6	6
				273,174	378,528	(419,442)		232,260
Previous	year:	At	1	January 2022	Incoming resources	Resources expended	Transfers	At 31 December
								2022
				6	6		6	f.
				275,285	431,795	(445,560)	11,654	273,174

		January	Incoming	Resources	Transfers	At 31
		2023	resources	expended		December
						2023
					6	6
General	funds	581,096	383,581	(381,643)		583,034


Unrestricted	funds					(Continued)
Previous year:		At 1January	Incoming	Resources	Transfers	At 31
		2022	resources	expended		December
						2022
		6	6		6	F
General funds		580,701	363,204	(351,155)	(11,654)	581,096

		Unrestricted	Restricted	Total
		funds	funds
		2023	2023	2023
		6	6	8
Fund balances at 31 December 2023 are represented	by:
Tangible assets		14,865	169,955	184,820
Current assets/(liabilities)		568,169	62,305	630,474
		583,034	232,260	815,294
		Unrestricted	Restricted	Total
		funds	funds
		2022	2022	2022
		9	6	6
Fund balances at 31 December 2022 are represented	by:
Tangible assets		15,238	198,904	214,142
Current assets/(liabilities)		565,858	74,270	640,128
		581,096	273,174	854,270