2025-12-31-accounts

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Supporting, Nurturing and Partnering
Partnering with parents, we support families whose children have additional
needs or disabilities by providing compassion, guidance, and hope.
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Website: www.snapcharity.org

Email: [e-mail]

Telephone: [phone]

Fundraising

Email: [e-mail] Fundraising Tel: [phone]

SNAP

The SNAP Centre, Pastoral Way, Warley, Brentwood, Essex CM14 5WF Registered Charity No. 1077787

A company limited by guarantee in England and Wales No. 03805837

Company registration number 03805837 (England and Wales)

Charity registration number 1077787 (England and Wales)

SPECIAL NEEDS AND PARENTS LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31st DECEMBER 2025

CONTENTS

Message from the CEO

Special Needs and Parents Limited

Report of the Trustees for the year ending 31st December 2025

The Trustees are pleased to present their annual directors’ report and financial statements of the charity for the year ended 31st December 2025 which are also prepared to meet the requirements of a director’s report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019).

Welcome to the 2025 Annual Report for SNAP.

This year feels like it has been tough for everyone, with economic challenges, a political landscape that feels very different, and news and social media delivering what often feels like a constant stream of negativity.

However, amongst that backdrop, there are pockets of light, and SNAP continues to shine brightly by providing a sanctuary for those who need help, support and guidance in a place that feels safe, comforting and reassuring.

We have our challenges, of course, in ensuring that we receive funding and donations, and we are extremely grateful to the individuals and businesses that support SNAP through a myriad of endeavours.

In 2025, we have had quizzes, dinners, wine tastings, a triathlon, half marathons and golf events, to name just a handful. | offer my sincere thanks to those that organise, volunteer and donate; we really do appreciate your support.

To ensure that the SNAP team remains engaged with our overriding purpose and objectives, we embarked on a Theory of Change programme, which also included the participation of Trustees. This quickly evolved into an Impact Model that crystallised exactly what SNAP is and how we makea difference to our SNAP families and has us well positioned to rise to the challenges of securing funding to ensure that our services can continue to be delivered.

| am always in awe at the vast number of events and services that the team at SNAP manage to deliver to our families so want to share just a few examples:

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Coffee mornings , Music therapy Mini Mondays Social Club
Choir Drama Disco SIBS week
Specialist talks Benefit Surgeries Education Surgeries Counselling
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In 2025, we launched a new one-to-one support service for parents, providing access to a counselling-skilled coach and qualified family mediator. This tailored service is designed to help families strengthen emotional resilience, improve communication, and navigate challenges with greater confidence. The response has been exceptional. We have received overwhelmingly positive feedback from participants, alongside strong demand for additional sessions — a clear reflection of the value and impact of this offering. | would also like to acknowledge and thank Maggie Kiel who has retired as a Counsellor after 30 years at SNAP, an amazing achievement and | thank her for being there supporting our families. _ Sr Meow QY & Wives 5 .= baer LIEae y. i ee a Ss)

| would also like to acknowledge and thank Maggie Kiel who has retired as a Counsellor after 30 years at SNAP, an amazing achievement and | thank her for being there supporting our families.

| would also like to share some figures that illustrate the demand we have for support, help and guidance, often when people are feeling let down by others:

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On behalf of my fellow Trustees, | would like to take this opportunity to thank and acknowledge our CEO, Karen Boath, and the SNAP team in delivering a consistent service that evolves to meet demand and changes affecting our families.

A key recognition of adapting to change is our participation as a founder member of the Disability Alliance, together with BOSP and Hamelin. The alliance has been formed to provide a stronger network of care, support and guidance and | look forward to watching this endeavour grow and deliver better outcomes, particularly for the transition from children to adult services.

Lastly, | would like to thank my fellow trustees for their continued, heartfelt support for SNAP to ensure that we bring good governance in support of Karen in delivering our services.

We are currently waiting to hear what the Government proposed changes will be with SEND reforms that are expected to be announced this year, and we will be there for those that may be affected in any way. Once again illustrating that, no matter what, SNAP is here and vital in providing families with much needed support and will continue to rise to the challenge.

Stuart Hulbert Chair of the Trustees

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Message from the CEO

As CEO of SNAP, | am proud to work alongside a passionate team committed to ensuring that families with children and young people with additional needs and disabilities feel heard, supported, and understood.

Over the past year, the challenges facing families have continued to intensify. Rising living costs, long waits for specialist services, and the emotional toll of caring have placed increasing strain on parents and carers. Many families tell us that SNAP is often the first place they feel truly understood, a safe and trusted space where their concerns are listened to with empathy and respect.

Demand for our services has continued to grow, particularly for early support and emotional guidance, as families seek help sooner and m= \ i navigate increasingly complex systems. At the iy 0.) ah same time, the voluntary sector has faced ongoing | | ae La af financial uncertainty, with reduced funding f= Se i opportunities and sustained pressure on resources. ) ‘if v3 ! 4 ) fy Despite this, SNAP has remained determined to | | ¢- yh ee g\ respond with compassion, adaptability, and a clear i Vee, oS a focus on impact. Prt SS Fi ‘ > ; This , Nf : \ we have Annualdelivered,Reportthereflectslives the we havebreadthtouched,of supportand ayBRSWwS|)SSS i } the strength of our SNAP community. It is a ! NN | q testament to what can be achieved when people —§ ilies oe work together with shared purpose, determination, eee | : i oh ad a and care. i ; i Sigs | would like to thank our staff, trustees, volunteers, fae fe: ti | and partners for their continued dedication and fli 7 hy a belief in SNAP’s work. Your support enables us not 4 ae only to meet current demand, but to continue strengthening and developing our services so that more families receive the right support at the right time.

Karen Boath Chief Executive Officer

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Objectives and Activities

Partnering with parents, SNAP supports families whose children and young people have additional needs or disabilities, by providing compassion, guidance, and hope. We aim to inform, encourage, and support parents, allowing them to grow in strength and knowledge so that they are better equipped to give the best possible help to their children.

To do this, we aim to ensure:

• e Parents and carers are respected and empowered to meet the needs of their whole family.

• e Children and young people live a full life with dignity and opportunities to thrive.

• e Wider family members are supported, helping to build understanding and resilience. e External agencies meet the needs of children and young with additional needs or disabilities, and they have access to the right support.

In shaping objectives for the year and planning activities, the Trustees have referred to the Charity Commission’s general guidance on public benefit. SNAP is very conscious that it relies on grants, donations and income from fees to cover its operating costs, and it is essential that we provide excellent outcomes for our families in a cost-effective manner. Our fee structure reflects that affordable access to our services is extremely important to us and our families.

To ensure SNAP’s work remains focused on our stated aims and objectives, performance and outcomes are continuously monitored. The 2025 annual report gives details of the charity’s services, its achievements, performance and how it has benefited the people it is set up to help. SNAP systematically seeks feedback from our families which, along with monitoring and evaluation, indicates we are providing essential and high-quality services and activities.

Over the past 32 years, SNAP has gained an in-depth understanding of the everyday demands of supporting a child with an additional need or disability on the whole family. As a result, the charity’s extensive experience ensures that families receive holistic support that helps them to lead a more fulfilling life.

SNAP has developed a variety of services in response to the needs of local families, according to age and individual levels of the children and young people we support. We have an innate understanding of what the impact of having a child with additional needs/disabilities has, which is greatly impacted by both services not meeting their needs, and a lack of understanding and inclusion in society as a whole. That is why we offer a range of services and support that:

• e Partners with parents — empowering them through information and championing with them when needed.

• e Creates community — providing a space where the whole family feels understood, safe and can connect with others, including siblings and wider family members

• e Is flexible and practical — with services that provide individual solutions to families, and that learn from and collaborate with the families who use them

• e Stays the course — being with families from 0-25 and proactively maintaining our connection with them.

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The Trustees are fully engaged in discussing and reviewing the services and support offered by SNAP to ensure they are relevant and continue to meet the needs of our families.

Parents and Carers

Information, advice and support is provided by way of:

Helpline, E-mail and Telephone Support the SNAP helpline is open from 9.00am to 4.00pm weekdays (except on Fridays when it opens between 9.00am to 3.00pm) to give information and support.

Face-to-Face Parent Advice provides parents with the opportunity to discuss their concerns and difficulties with SNAP’s trained staff or receive Education and Benefits advice from our specialist partner providers.

Attendance at the weekly Multi-Disciplinary Assessment Clinic (MDAC) at Brentwood Community Hospital. At these meetings, children/young people will have an appointment to receive a diagnosis. SNAP is in a unique and privileged position whereby we work alongside the paediatrician and other professionals at these meetings.

Counselling is provided by professional counsellors and offered to parents, children and/or the whole family where they would benefit from this service.

Specialist Parent Talks, workshops and focus events enabling families to learn about specific needs or concerns from professionals and access opportunities to network with other families and representatives of related organisations.

The SNAP Directory is a comprehensive online guide of useful contacts to point both parents and professionals in the right direction.

The Information Network updates parents regularly by email with information and opportunities relevant to their specific circumstances. The Information Network Facebook Group provides another accessible way of[sharing][information][directly][with][families.][Recently] this has included links to activities and groups being hosted by other charities in Essex to further support our families. The Specialist Library is an extensive collection of specialist books and information sheets which provide targeted information relating to specific issues or difficulties.

SNAP Survival Guides are written and produced annually to help families over times of routine change or transition. We have produced guides to support families during the Christmas and Summer holidays and moving to Secondary School.

Parent Choir sessions provide an opportunity to sing and socialise with other parents and carers.

Children and Young People

We offer a wide range of facilities and activities encompassing both term-time and holiday sessions including:

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Pre-school sessions support early years development of young children with additional needs and disabilities through stimulating, interactive and sensory experiences using play, art, and music to encourage interaction within the group and between the parent and child.

After-school Clubs for school aged children and young people including more structured sessions, such as Drama and Choir, and free play sessions that utilise the specialist facilities and equipment at The SNAP Centre. Sessions focus on increasing self-esteem and confidence, while enhancing social and communication skills.

Holiday Clubs provide opportunities to meet up with other families during the school holidays. A variety of sessions are on offer that are all tailored to different age groups and different levels of need. Clubs help relieve family’s isolation, which are heightened during the holidays.

All sessions benefit from the Specialist Equipment and Facilities available at The SNAP Centre including a multi-sensory room, IT Suite, a soft play area, an outside terrace area, and a variety of toys and games.

Siblings

Sibling Support offers inclusive activities such as the pre-school children’s groups, afterschool clubs, holiday sessions and sibling activity days, including our four-day SIBS4FUN program each summer. The aim is to alleviate feelings of isolation and provide respite from being a ‘young carer’ and allows them to meet other children who are in similar situations. In 2025, SIBS4FUN was based on a theme of Superheroes.

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Outcomes:

• e Reduced isolation and improved networks of support for the whole family.

• e Improved access to information and strategies, which increases understanding and ability to effectively advocate for the needs of children and young people who have additional needs and disabilities.

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• e Increased parents/carers confidence, empowerment and ability to engage with statutory and voluntary service providers, medical professionals and other families.

• e Greater self-reliance, independence and ability to ensure that children and young people with additional needs and disabilities get the best possible support.

• e Increased resilience, mental health and overall feeling of wellbeing across the family.

• e Improved communication skills, self-esteem and social interaction for children and young people with additional needs and disabilities.

• e Enhanced support for siblings to deal with the challenges they face and give them opportunities to develop relationships with other children and young people experiencing similar circumstances.

• e Increased understanding by professional bodies, including statutory and other voluntary sector organisations, of the support that SNAP families require.

• e Parents/Carers have improved emotional wellbeing, are equipped with knowledge and understanding, and are empowered in their role.

• e Children and young people with additional needs and disabilities have improved emotional wellbeing, social and developmental needs are met, and health and education needs are met.

• e Families have belonging, have better relationships, and have improved economic security.

• e External agencies have improved knowledge and understanding, have better partnerships with and for families, and provide improved services.

The Charity is an integral part of the community and relies on voluntary help.

Volunteer roles include supporting parents and children in individual sessions and at group activities, identifying and cataloguing material for the specialist library and helping with office duties. In addition, many volunteers take part in our fundraising activities. Our Trustees, who are all volunteers, devote significant amounts of their time to supporting SNAP in a variety of ways.

Without such dedicated and skilled volunteers SNAP could not offer the wide range of support and services essential for its families.

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Achievements and Performance

• e There were 485 new families who registered with SNAP for the first time in 2025, taking the total supported to 4,973 by end of the year. The numbers needing our support is indicative of the challenges families face in getting statutory provision, a lack of appropriate school places for children with additional needs, as well as an increase in awareness by parents of neurodiversity conditions.

• e Our family support staff extended their presence at a greater variety of parent events across a wider area of Essex, increasing awareness of how SNAP can support families. At our premises, we have hosted a greater number of externally run training programs designed specifically for SNAP families.

• e Our emotional resilience course for parents and carers has been such a success we will be branching out to cover a wider area and more parents; we also collaborated with Families in Focus for Parents 4 Parents in Basildon. The emotional resilience course has also been rolled out to our team members at SNAP, which greatly helps with their wellbeing.

• e An incredible amount of money was raised through our events, with our annual golf day, wine tasting, Mesken restaurant night and our Facebook ‘Live Live’. The Big Give was a massive success, coinciding with our awareness week where so many people helped spread awareness of SNAP and what SNAP does. The work of the Events Committee, made up of fantastic volunteers has helped staff pull many of these events off.

• e We were named as the Brentwood Mayor's charity of the year. Our CEO attended an event to receive their generous donation.

• e We have partnered with BOSP and Hamelin to create The Disability Alliance, creating a stronger network of support for families across Essex. This initiative has already been welcomed by the NHS through the Mid and South Essex Integrated Care Board.

• e Ve have managed to secure a gold bond place for the London Marathon. Meaning we have 4 places secured for the next 4 years.

• e SNAP’s greatest assets are the staff that work here and we are very grateful for their dedication and expertise. During 2025, Andrea Pereira was shortlisted for helpline employee of the year by the Helplines Partnership. In our weekly survey of staff using an online wellbeing tool, pride in working for SNAP is always above national and sector comparisons.

• e Ensure that SNAP can meet the growing demand for our services across the whole of Essex.

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• e Continue to evaluate and adapt our services to ensure they are providing the best possible support to our families. Using our “Impact Study” to showcase the impact of SNAP on families. There will be more direct feedback from our parents which will quantify what we are saying in our impact study.

• e Look to strengthen relationships with other charities particularly in transitional support to facilitate partnership working.

• e Explore and develop more corporate partnerships as we endeavour to explore diversified income streams.

• e Ensure that SNAP remains in a good position financially with adequate unrestricted reserves to cover expenditure requirements for between 6 to 9 months.

• e Advance our investment plans for upgrading both our premises and our back-office infrastructure. A particular focus is our changing room provision and our counselling rooms.

• e Continue to review the functionality of the Website and mobile access. Ensure they are fit for purpose and user friendly.

• e Sustain and develop relationships with our supporters and volunteers. A specific focus on storytelling and video content is important.

• e Continue to monitor the health and wellbeing of staff to ensure they are properly supported to enable them to continue supporting our families.

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‘SNAP’ Shot - number of Families with Children and Young People who have any additional need and disability Supported in 2025

Active families

, Children and young : New families people with additional registered needs and disabilities

i 9 — $e Helpline3,418 Phone Calls Attendances943at Qim5 specialist talks | , and webinars 9 Helpline Emails

Children and young people attended holiday services and individual sessions

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Children and young people attended clubs & activities from pre-school groups to after-school clubs

Sibling young carers | supported in total

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Face-to-face parent Hours of children’s advice appointments services attended

Counselling sessions for parents and families

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Below is a statistical profile according to diagnosis of the 6,939 children with additional needs currently registered with SNAP. In total there are 12,338 recorded diagnoses for the children because some children are diagnosed as having more than one disability.

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DIAGNOSIS | No. | % | | DIAGNOSIS |No.| % |
Autistic spectrum disorder 4,948 | 40 | Behavioural Difficulties | 202 | 2_
ADD/ADHD 2,334] 19 | [Epilepsy |197| 2 |
Developmental delay | 447 | 4 | | Cerebral Palsy | 421 | 1 |
Sensory processing disorder | 422 | 3 | | Visual Impairment | 417 | 1
Learning difficulties | 219 | 2 | | Hearing impairment | 100 | 4 |
Other conditions including brain/spine/genetic/heart disorders | 830 | 7 |
There were 5,046 Essex families registered with SNAP at 318t December 2025. The map
shows the Essex County Council districts in which 4,682 of these these families live:
Uttlesford Braintree
31 106
Colchester Tendring
Harlow 92 19
65
S Chelmsford
Epping Forest 500 SF
137 Maldon 103
Brentwood
Basildon (758) —_—— \ LoS aene
& Wickford (225) Castle Point
Billericay (466) — Thurrock 180 (Unitary Authority)
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There were 5,046 Essex families registered with SNAP at 318t December 2025. The map shows the Essex County Council districts in which 4,682 of these these families live:

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In addition to the above 4,682 families shown above, we continue to provide support to families in Havering, Barking and Dagenham and Redbridge who were previously registered with us, although SNAP is no longer in a position to support new families from these areas.

Financial Review

Profitability

SNAP recorded a loss of £108,096 in 2025 compared to a profit of £138,009 in 2024. The larger loss resulted from a combination of lower income and higher expenditure.

Income of £924,610 in 2025 was £138,039 lower than in 2024 as amounts received from new restricted trusts and grant and statutory awards reduced. 2024 was also SNAP’s 30" anniversary and special events were held for this milestone. In the face of cost-ofliving increases and general inflation, our expenditure growth of £108,066 in the year was strongly controlled but as always staffing costs are the biggest expense.

Reserves

Despite making a loss in 2025, the Trustees believe that SNAP is in a good financial position and with continued support will continue to prosper. At 31% December 2025 SNAP’s unrestricted reserves were £634,945 and include a designated reserve of £100,000. The unrestricted reserves will provide expenditure cover for 7.3 months.

Budget 2026

The budget for 2026 is for a loss of £162,849. Staff remains the biggest expense for SNAP, alongside the increase in the UK living wage, will result in our staff costs growing by 5% in 2026 compared to 2025. As a result of higher staff costs and general inflationary pressures across all types of expenditure lines, we have budgeted for an increase in expenditure to £1,074,161 in 2026.

In order to provide funding for the growth in expenditure, income has been budgeted at £911,312 for 2026, this is actually a reduction of £100,442 or 10% compared to 2025. This is due to trusts and grants having much more competition. Despite this significant decrease, the Trustees are confident that with hard work and great support, this target can be met. SNAP’s work has been recognised by both statutory bodies and private trusts and the level of committed funding at the start of 2026 is already higher than we have seen in recent years. SNAP is also developing our funding with corporations and major donors.

The success of our financial position is and continues to be due to the ongoing generosity of our many donors. Without them, SNAP would not be able to continue. Statutory agencies, Charitable Trusts and Foundations, individuals, businesses, Rotary clubs, Lodges, Round Tables, schools, sports clubs and other community organisations raise money every year to help us fund our activities. Everyone at SNAP is truly very grateful for all their wonderful support.

We are also extremely grateful to all our suppliers for services provided, in particular Future Office Solutions for all their assistance with our IT needs, Blue Serif who support our website and Hollington Associates who support our recruitment.

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Plans for Future Periods

SNAP has a robust 3-year Business and Fundraising Plan in place, and budgets are reviewed against actual income at each Trustee Executive meeting to ensure the charity’s long-term financial stability is sustainable.

Our specific aspirations for 2026 are outlined on page 9 of this Report.

Post Balance Sheet Events

There were no significant post balance sheet events to note.

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Structure, Governance & Management

Governing Document

SNAP’s governing document is its Memorandum and Articles of Association, which states that its objects “are for the relief of children with physical and/or mental disabilities or other additional needs particularly by the provision of information, encouragement and support to their parents and such other charitable activities as the Executive Committee in their absolute discretion shall decide”.

SNAP was formed in 1994 and was registered as a charity in September 1996. On 6" May 1999 it was agreed by the Trustees that SNAP Special Needs and Parents (Registered Charity No. 1058255) should become a charitable company limited by guarantee and that the Trustees elected at the Annual General Meeting on 26" May 1999 would be the initial directors of the incorporated charity. Special Needs And Parents Limited (Company No. 03805837) was incorporated under the Companies Act 1985 on 13'" July 1999 and was registered as a charity by the Charities Commission on 13" October 1999 (Registered Charity No. 1077787).

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Special Needs And Parents Ltd has continued to be known as ‘SNAP’ and that acronym has been used throughout the report.

Trustee Recruitment and Appointment

SNAP is governed by a board of directors, which forms the Executive Committee. The directors of SNAP are known as trustees and are referred to as such throughout the annual report and accounts. At the end of 2025, there were twelve trustees on our Executive Committee. It has a balanced mix of parents of children with disabilities and members of the community with relevant experience.

The Executive Committee conducts an annual corporate governance code formal evaluation of the Executive Committee and individual trustees. All members of the Executive Committee give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 19 of the accounts.

The trustees may, by ordinary resolution, appoint a person who is willing to be a trustee either to fill a vacancy or become an additional trustee. At a general meeting, a person may be appointed a trustee if he or she is recommended by the trustees in accordance with the Articles, or if a member qualified to vote at the meeting nominates a person in accordance with the Articles. The maximum number of trustees is twelve.

Trustee Induction and Training

Trustees receive a Trustee Information Pack, which includes the Charity Commission publication “CC3 The Essential Trustee: What you need to know”, together with information on the Nolan Principles which are the basis of the ethical standards expected of Trustees. The pack also contains the charity’s structure, aims and objectives, a Trustee job description and the Trustee standing orders which sets out how the Board will operate in support of the SNAP team.

Prospective trustees are invited to attend an Executive Committee meeting as an observer, so they fully understand the responsibilities of being a SNAP trustee. They visit the charity to see it in operation and meet the staff and volunteers and follow an induction programme. Trustee training is continually reviewed, and information is provided of training courses available, so that Trustee development continues throughout their time on the Executive Committee.

Organisational Structure

The Board of Trustees, which can have up to twelve members, administers the charity. The full Board meets 4 times a year and there are standing sub-committees covering Finance and Remuneration, Fundraising and Risk. Other sub-committees are constituted as appropriate to review specific topics. In the past this has included areas such as GDPR. Other Trustees support the CEO as subject matter experts when required, an example of this being Safeguarding.

The CEO is appointed by the trustees to manage the day-to-day operations of the charity. To

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facilitate effective operations, the CEO has delegated authority, within terms of delegation approved by the trustees for operational matters, including services for SNAP families, financial management, fundraising, marketing and publicity, HR and employee relations.

Related Parties

None of our trustees receive remuneration or other benefit from their work with the charity. In the current year there are no related party transactions to be reported.

SNAP has no subsidiaries or connected charities but works in partnership with other organisations concerned with the welfare of children and young people with disabilities and their families.

Remuneration Policy for Senior Staff

As the most senior employed person within the charity, the CEO is in charge of directing, controlling, running and operating the charity on a day-to-day basis.

The remuneration of staff including the CEO is reviewed annually by the Remuneration Committee and considers prevailing inflation rates, changes in responsibility and the charity's financial resources. The Remuneration Committee’s recommendations are submitted to the full Executive Committee for approval.

Risk Management

The trustees have a risk management strategy which comprises:

• e the principal risks and uncertainties that the charity faces. These are updated by the management team and presented to the Executive committee at every Executive Meeting, for review and discussion.

• e the establishment of policies, systems and procedures to mitigate those risks identified in the annual review.

• e the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

Reference and Administrative Information

Charity Name:	Special Needs and Parents Limited
Working Name:	SNAP
Charity Registration No:	1077787
Company Registration No:	03805837
Registered Office and	The SNAP Centre, Pastoral Way, Warley,
OperationalAddress:	Brentwood,EssexCM145WF

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• Stuart Hulbert (Chair) A Chartered Insurance Broker and Joint Managing Director of a Chartered Insurance broking firm based in Brentwood, that specialises in advising and arranging insurance for the care and social welfare sector.

• Mandy Carr (Vice Chair) An experienced HR Consultantwho established her own HR Company in 2008 and has experience as a School Governor/Academy Trust Director and as a Pension Fund Trustee.

• Suzanne Davies An accountant, previously Suzanne was a partner at a (Treasurer) firm of Certified Accountants and worked with a wide range of charitable trusts and institutions.

• Julia Gray Worked for the last 5 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 of whom 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.

• 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 sectors for over 20 years at local, national and international levels. Steve brings wide experience of organisational development, systems and governance, coupled with a decade-long personal experience of the support and services SNAP provides.

• Vince Wooding Vince retired in 2022. As an experienced business leader, he built and led businesses in the Financial Services and Outsourcing Industries. During his career, Vince has been a board member of various leading companies in UK, Australia and Japan.

• Denise Lagdon Denise has been involved in Education as a secondary teacher for over 40 years specialising in pastoral care, and ensuring the school in which she was Assistant Head was inclusive, giving all students every opportunity to succeed. Since retiring Denise has volunteered at SNAP in family sessions.

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Elizabeth Chaplin

Liz is a mum of two children, anda full-time carer to her youngest child. Liz’s daughter has complex medical needs, and they’ve been accessing SNAP services for over 16 years. She has a history of working in social care, initially with an interest in child protection and families affected by drug and alcohol misuse. After having her first child, she returned to work in early years, in a family support worker role.

Thomas Broad

Tom is a qualified accountant working in the financial services sector. He is currently Treasurer of the CIBC World Market’s Children’s Foundation and was formerly a trustee of Jessie May. His interest in SNAP originated through exploring services for his son who has additional needs.

Surjit Verdi Surjit is a Partner based at a local law firm. Surjit’s (appointed 15 July 2025) specialist area is family law where she deals with a wide range of matters to include divorce, financial and children’s matters.

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Staff as of Dec 2025

CEO:

Karen Boath

Financial Controller: Chloe Parlour

Family Support Kate Batson, Pam Kinsella, Rachel Franklin

Alex Taylor, Andrea Pereira, Catherine Haddleton, Helen Wasdall, Katie Cachia, Liza Bowring, Natalie South, Olivia Lancaster, Paula Hollingworth, Paula Nelson, Sasha Clark

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Finance & Fundraising

Sara Clifton, Callum Boath, Bev Stare

Charlotte Neale, Michaela Morement, Fiona Townsend, Sami Shulton, Jill Ault

Hilary Needham MBE

Founder, Chairman (1994 - 1998) and Manager (1998 - 2017)

MJ Bushell Audit LLP, Ground Floor, Kings House, 101-135 Kings Road, Brentwood, Essex CM14 4DR

CAF Bank Limited, PO Box 289, West Malling, Kent ME19 4TA Flagstone Group Ltd, 1% Floor, Clareville House, 26-27 Oxendon Street, London, SW1Y 4EL

NatWest Bank, 46 High Street, Brentwood, Essex CM14 4AN Lloyds TSB, 47 High Street, Brentwood, Essex CM14 4RN

Cambridge & Counties Bank, Charnwood Court, New Walk, Leicester, LE1 6TE Redwood Bank, The Nexus Building, Broadway, Hertfordshire, SG6 3TA United Trust Bank, 1 Ropemaker Street, London, EC2Y 9AW Charity Bank, Fosse House, Tonbridge, TN9 1BE Hampshire Trust Bank, 131 Finsbury Pavement, London EC2A 1NT

The Report of the Trustees on pages 1 to 18 was approved by the Trustees and signed adel -

Stuart Hulbert (Chair) 20" March 2026

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SPECIAL NEEDS AND PARENTS LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPECIAL NEEDS AND PARENTS LIMITED

| report to the Trustees on my examination of the financial statements of Special Needs and Parents Limited (the Charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, | report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the ICAEW, which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 4 accounting records were not kept in respect of the Charity as required by section 386 of the Companies Act 2006.

• 2 the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

• 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

| have no concerns and have come across no other 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.

MTBu sho

Corné von Wielligh ACA

M J Bushell Audit LLP

Ground Floor

Kings House 101-135 Kings Road Brentwood Essex CM14 4DR

pated: 617.032026

.

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SPECIAL NEEDS AND PARENTS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
	Notes	£	£	£	£	£	£
Income from:
Donations and legacies	3	267,165	-	267,165	230,738	-	230,738
Charitable activities	4	75,688	442,285	517,973	53,450	584,244	637,694
Othertrading activities	5	109,201	-	109,201	164,911	-	164,911
investments	6	30,271	-	30,271	29,306	-	29,306
Total income		482,325	442,285	924,610	478,405	584,244	1,062,649
Expenditure on:
Raising funds	7	246,269	-	246,269	205,427	-	205,427
Charitable activities	8	270,240	516,197	786,437	184,423	534,790	719,213
Total expenditure		516,509	516,197	1,032,706	389,850	534,790	924,640
Net income/(expenditure)		(34,184)	(73,912)	(108,096)	88,555	49,454	138,009
Transfers between
funds		-	~	-	(2,460)	2,460	-
Net movement in
funds	10	(34,184)	(73,912)	(108,096)	86,095	51,914	138,009
Reconciliation offunds:
Fund balances at 1 January
2025		669,129	284,174	953,303	583,034	232,260	815,294
Fund halances at 31
December2025		634,945	210,262	845,207	669,129	284,174	953,303

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

~24-

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SPECIAL NEEDS AND PARENTS LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
	Notes	£	£	£	£
Fixed assets
Tangible assets	14		168,753		196,324
Current assets
Debtors	15	6,920		14,582
Cash at bank and in hand		708,715		783,475
		715,635		798,057
Creditors: amounts falling due within	16
oneyear		(39,181)		(41,078)
Net currentassets			676,454		756,979
Total assets less current liabilities			845,207		953,303
The funds ofthe Charity
Restricted income funds	17		210,262		284,174
Unrestricted funds	18		634,945		669,129
			845,207		953,303

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 December 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.

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

The financial statements were approved by the Trust€@s ON oe oe

==> picture [303 x 66] intentionally omitted <==

----- Start of picture text -----
The financial statements were approved by the Trust€@s ON oe oe eeceeeeeeeees
Suzanne Davies Stuart Hulbert
Trustee Trustee
----- End of picture text -----

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SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

• 1 Accounting policies

Charity information

Special Needs and Parents Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The SNAP Centre, Pastoral Way, Warley, Brentwood, Essex, CM14 5WF.

• 1.1. Basis of preparation

The financial statements have been prepared in accordance with the Charity's memorandum, articles and the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland" (‘FRS 102”) and the Charities SORP “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). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities 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 financial statements are rounded to the nearest £.

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 continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

• 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives,

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

• 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. 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 covenant is 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 not known, the legacy is treated as a contingent asset.

• 23-

; : : :

| 1.10 Pension | The charity operates a defined contribution pension scheme for all employees. The assets of the scheme are held separately from those of the charity. The annual contributions are charged to the SOFA.

SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

• 1 Accounting policies

• 41.5 Expenditure

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

Expenditure is classified by activity. The costs of 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 which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

• 1.6 Tangible fixed assets Tangible fixed assets 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 assets less their residual values over their useful lives an the following bases:

==> picture [432 x 69] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Leasehold|land|and|buildings|The|capitalised|costs|of the SNAP|Centre|building|are|being| |written|off on|a|straight|line|basis|over|the term|of the|lease| |with|effect from|May|2007|for|24|years.|This|has|now|been| |extended|to|30|years|since|July|2024.| |Fixtures|and|fittings|10%|per annum|straight|line| |Computers|25%|per annum|straight|line|

----- End of picture text -----

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.

4.7 Impairment of fixed assets At each reporting end date, the Charity reviews the carrying amounts 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).

• 4.8 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 of three months or less, and bank overdrafts.

• 1.9 Financial instruments The Charity has elected to apply the provisions 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 an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ee ~ 24 -

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| : i

SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

a

2Critical 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 readily 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 affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

					Unrestricted	Unrestricted	Unrestricted
						funds	funds
						2025	2024
						£	£
	Donations and gifts					267,165	230,738
4	Income from charitable	activities
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
		£	£	£	£	£	£
	Charitable activities
	Children's activities	40,272	-	40,272	31,161	-	31,161
	Family and parent
	counselling	18,980	-	18,980	16,183	~	16,183
	Parentservices	16,436	-	16,436	6,106	-	6,106
	Grants and donations	-	442,285	442,285	-	584,244	584,244
		75,688	442 285	517,973	53,450	584,244	637,694
5	Incomefromothertrading activities
					Unrestricted		Unrestricted
						funds	funds
						2025	2024
						£	£
	Fundraisingevents					109,201	164,911

5 Income from other trading activities

a

• 25 -

SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

6	Income	from investments
			Unrestricted	Unrestricted
			funds	funds
			2025	2024
			£	£
	Interest	receivable	30,271	29,306
7	Raising	funds

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Fundraising and publicity
Other fundraising costs	17,801	5,291
Support costs	228,468	200,136
Fundraising and publicity	246,269	205,427
	246,269	205,427

~ 26 -

SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8 Expenditure on charitable activities

		Charitable	Charitable
		activities	activities
		2025	2024
		£	£
	Direct costs
	Staffcosts	458,145	418,602
	Children's activties	34,230	30,132
	Parent services	17,006	9,804
	Counselling	45,655	41,720
	Technology costs	13,844	10,053
	Premises costs	41,778	40,706
		610,658	551,017
	Share ofsupport and governance costs (see note 9)
	Support	175,779	168,196
		786,437	719,213
	Analysis byfund
	Unrestricted funds	270,240	184,423
	Restricted funds	516,197	534,790
		786,437	719,213
9	Supportcosts
		2025	2024
		£	£
	Staffcosts	325,156	301,597
	Depreciation	30,884	27,904
	Technology costs	13,662	14,850
	Accountancy	2,700	2,700
	Premises costs	420	384
	Other support costs	31,425	20,897
		404,247	368,332
	Analysed between
	Fundraising	228,468	200,136
	Charitable activities	175,779	168,196
		404,247	368332

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:

SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

==> picture [464 x 79] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |10|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for the|independent|examination|of the|charity's|financial| |statemenis|2,700|2,700| |Depreciation|of owned|tangible|fixed|assets|30,884|27,904|

----- End of picture text -----

11. Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

The cost of the Trustee indemnity insurance in 2025 was £647 (2024: £647).

12 Employees

The average monthly number of employees during the year was:

==> picture [442 x 164] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |Number|Number| |25|24| |Employment costs|2025|2024| |£|£| |Wages|and|salaries|692,297|551,058| |Social|security|costs|68,666|49,755| |Other|pension|costs|22,338|16,432| |783,301|720,199|

----- End of picture text -----

The key management personnel of the charity comprise the Trustees and Executive Directors (Family Services and Finance & Fundraising) The total employee benefits of the key management personnel were £105,222 (2024: £106,041).

There were no employees whose annual remuneration was more than £60,000.

1. Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

14 Tangible fixed assets

14	Tangible fixed assets
		Leasehold	Fixtures and	Computers	Total
		land and	fittings
		buildings
		£	£	£	£
	Cost
	At 1 January 2025	381,961	132,494	52,136	566,591
	Additions	-	-	3,312	3,312
	At 31 December 2025	381,961	132,494	55,448	569,903
	Depreciation and impairment
	At 1 January 2025	272,412	57,744	40,387	370,543
	Depreciation charged in the year	12,732	11,716	6,159	30,607
	At 31 December 2025	285,144	69,460	46,546	401,150
	Carrying amount
	At 31 December2025	96,817	63,034	8,902	168,753
	At 31 December 2024	109,549	75,026	11,749	196,324
15	Debtors
				2025	2024
	Amounts falling due within one year:			£	£
	Trade debtors			5,000	14,582
	Prepayments and accrued income			1,920	~
				6,920	14,582
16	Creditors: amounts falling due within one year
				2025	2024
				£	£
	Other taxation and social security			15,722	13,376
	Other creditors			552	2,529
	Accruals			22,907	25,173
				39,181	41,078

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SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

17 ~=Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

		At	1 January	Incoming	Resources	Transfers	At 31
			2025	resources	expended		December
							2025
			£	£	£	£	£
			284,174	442,285	(516,197)	-	210,262
Previous	year:	At1 January		Incoming	Resources	Transfers	At31
			2024	resources	expended		December
							2024
			£	£	£	£	£
			232,260	584,244	(534,790)	2,460	284,174

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes,

	At 1 January	Incoming	Resources	Transfers	At34
	2025	resources	expended		December
					2025
	£	£	£	£	£
General funds	669,129	482,325	(516,509)	-	634,945
Previousyear:	At 1 January	Incoming	Resources	Transfers	At 31
	2024	resources	expended		December
					2024
	£	£	£	£	£
Generalfunds	§83,034	478,405	(389,850)	(2,460)	669,129

:

In the Trustees’ view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.

The trustees maintain the charity’s unrestricted reserves at a level which is equivalent to between six and nine month’s operational expenditure and have done so having regards to its manner of operation and likely funding steams.

The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity continuing obligations at each executive meeting.

At 31 December 2025, the ratio of Unrestricted Reserves to Annual Operating Expenditure is 0.61, equivalent to 7.3 months. This is compared to 31 December 2024, with the ratio being 0.72 and providing expenditure cover for 8.7 months.

• 30 -

SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

19 Analysis of net assets between funds

	Unrestricted	Restricted	Total
	funds	funds
	2025	2025	2025
	£	£	£
At 31 December 2025:
Tangible assets	7,838	160,915	168,753
Current assets/(liabilities)	627,107	49,347	676,454
	634,945	210,262	845,207
	Unrestricted	Restricted	Total
	funds	funds
	2024	2024	2024
	£	£	£
At 31 December 2024:
Tangible assets	9,645	186,679	196,324
Current assets/(liabilities)	659,484	97,495	756,979
	669,129	284,174	953,303

20 = Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

~31-

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SPECIAL NEEDS AND PARENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

21 + Major donors by category

The following organisations provided funding to SNAP across our various services in 2025.

Support and Advice to Families

Essex County Council Carer’s Community Fund Eastern Counties Educational trust Focus Foundation Garfield Weston Foundation Malcolm & Beryl Crook Fund managed by the Essex Community Foundation Mid and South Essex Integrated Care System (ICS) NHS MSE ICB Souter Charitable Trust The Henry Smith Charity The Nationai Lottery Community Fund

Services for Children and Young People Aspen Insurance Big Give Brentwood Community Fund David Solomons Charitable Trust Douglas Arter Foundation D’Oyly Carte Charitable Trust Haslers Foundation Matchroom Sport Charitable Foundation Maypole House Charitable Fund managed by the Essex Community Foundation Moody Charitable Trust

St James Place Charitable Foundation The Perry Wailington Trust The Truelight Trust The Tula Trust Wacey Family Charitable Fund managed by the Essex Community Foundation

Core Funding

The Alchemy Foundation Fowler Smith and Jones Trust Sir Jules Thorn Charitable Trust Ted Russell Charitable Trust

Equipment and Toys Wooden Spoon

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• 32 -