2022-03-31-accounts

Company Registration Number - 03905996

The Charity Registration Number is :- 1079761

SEND and You

Report and Accounts

31 March 2022

SEND and You

Report and accounts for the year ended 31 March 2022

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		6
Independent Examiner's Report		8
Funds Statements:-
Statement of Financial Activities		10
Movements in funds		11
Revenue Funds		11
Income and Expenditure account		12
Summary of funds		0
Balance sheet		13
Notes to the accounts		14

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

The Trustees present their Report and Accounts for the year ended 31 March 2022, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- SEND and You.

The charity’s name was legally changed from Supportive Parents for Special Children in September 2021.

The charity is also known by its operating name, SEND and You (SAY).

The charity's areas of operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1079761.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

The governing document is dated

13 January 2000

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

Third Floor Royal Oak House, Royal Oak Avenue Bristol, BS1 4GB Telephone [phone] Email Address [e-mail] Web address www.sendandyou.org.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

The Trustees in office on the date the report was approved were:-

Chair: Carolyn Sims Treasurer: Fabiola Garay Balmori Company Secretary: Margaret Potter Employment Sub-Group Chair: Sue Osborne Safeguarding Trustee: Liz Kelly Trustee: Anne Bush Trustee: Sana Algharaibeh (Co-opted 8th November 2021) Trustee: Gemma Russel (Co-opted 17th January 2022)

The following persons served as Trustees during the year ended 31 March 2022 :-

Trustee: Sarah Triggle-Wells (resigned 27 September 2021)

1

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

All trustees listed above served as a trustee in the reporting period, and if applicable, their dates of appointment or resignation during the year or since are as shown above.

At the Annual General Meeting all retire as trustees, but are eligible for reappointment.

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To promote the education of children and young people who have special educational needs and/or a disability (SEND), particularly by providing a SEND information, advice and support service for children, young people and their parents.

1. To support all enquiring parents/carers and young people directly in ensuring their children and young people with special educational needs and/or disability have equal educational opportunities.

2. To publicise the service, and to provide parents, young people and professionals with accurate unbiased information.

3. To provide training for parents and others and to enable parents of children with SEND and young people to support each other.

4. To encourage parents, voluntary groups, schools, colleges and other professionals to work more closely together in the interest of the children and young people with SEND and to support the work of school improvement, other voluntary organisations, and regional and national SEND development work.

5. To voice the views of parents and young people and ensure that these views are reflected in the development of local SEND Policy and Practice.

The main activities undertaken in relation to those purposes during the year.

• Maintaining and promoting a helpline for parents, young people and professionals providing information, advice and support about Special Educational Needs and Disabilities (SEND).

• Face-to-face / virtual meeting support for parents and young people in preparing paper work, attending meetings, working with schools etc.

• Training for parents, young people and professionals around SEND.

• Support group meetings and SEND Surgeries for parents and young people.

• Developing innovative projects to engage children and young people (with SEND) and increase direct work with this cohort, including their participation in the work of the organisation.

• Networking with professionals to explain and promote the service, including promoting partnership working and co-production with schools and colleges. This has been a specific focus over the last year and partnership working, including direct contact from professionals has significantly increased.

• Liaison with education settings, voluntary organisations and with local and national authorities, including consultations on strategic development in Special Educational Needs and Disability.

• Developing innovative projects to support partnership working.

• Updating our website, printed information, publicity materials and social media links for parents and developing in similar ways with a focus on young people.

2

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

The main activities undertaken in relation to those purposes during the year continued.

• Translating key materials, for example our trifold leaflets, into Somali and Polish and ensuring that we offer a range of formats for our key information resources.

• Producing a new animation to explain what our service does and producing a version voiced over in Somali.

• Recruiting and maintaining an active volunteer team for the organisation.

• Investing in and implementing new systems and relevant technology in order to support our core helpline work, remote working and increasing efficiency and flexibility in how we communicate with service users.

• Monitoring, evaluating, developing and reporting on the service.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Children and young people with Special Educational Needs and Disability (SEND) are entitled to access services provided by the local authority and health service as outlined in the Local Offer, including informed and impartial information, advice and support (SENDIAS) about how best to access and benefit from education. This may lead to a statutory assessment of their needs and to an agreed Education, Health and Care (EHC) Plan. During the past year the charity has continued to provide the statutory SENDIAS service for three local authorities and the relevant Health authority. This includes providing a helpline for parents/carers of children and young people with SEND aged 0-25 years, and directly, to young people aged 16 - 25 years with SEND. The charity has also worked in a variety of other ways to ensure that service users and professionals are provided with the most accurate, up-to-date and effective information, advice and support about all aspects of SEND.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year.

-we answered over 2000 new helpline enquiries across the three local authorities and responded in detail to 1206 families' concerns about a child or young person's SEND needs.

• we recorded 1500 positive outcomes. Our annual Service User Satisfaction Survey for the year indicated 98% satisfaction with the service provided.

• we organised over 100 events and workshops for parents, carers and professionals and 50 SEND surgeries and Support Groups. Workshops have included sessions on tribunals, annual reviews, alternative provision and placements.

• we ensured legal and other training for existing and new staff and provided group support/training for parents and/or professionals. We also continued to improve and simplify, where possible, ways of working and necessary record keeping.

• we improved contact with, and direct support for, children and young people with SEND and continued to develop the role of our dedicated Children and Young People (CYP) Practitioner.

• we formed a Children and Young Person’s Participation Group to improve our co-production with CYP and allow them to inform us in our service development. The group now meets regularly.

• we recruited and inducted 5 new volunteers and continued to develop and support the roles of volunteers in the organisation.

• we have successfully reported on our work to three local authorities and to the Council for Disabled Children (CDC) and surveyed parent/carer satisfaction with the service.

3

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

-we have continued to ensure the service meets the National Minimum Standards for SENDIAS services and have continued involvement in regional and local developments.

• we have continued to develop the organisation in line with our strategic plans.

-we have updated our website, printed information, publicity materials and social media links for parents and are developing in similar ways with a focus on young people.

• we continued to develop our social media offer - we recruited and inducted new volunteers and continued to develop the roles of volunteers in the organisation.

• we continued to develop our strategic links with Health and have ensured that our new animation is being used as part of core training for a range of health professionals, as well as being accessible to a wide range of service users through health sources.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

The parents/carers of children and young people with SEND who contacted the charity have been helped to understand the legal process of the assessment of an individual’s Special Educational Needs and/or Disability, and to make their own contribution to this process. The section above demonstrates that significantly more parents/carers and CYP have found out about, and successfully made use of, the service over the past year, and have largely been very satisfied with the help received. Ultimately this process results in a child or young person receiving the support needed to allow for successful educational outcomes.

We have continued to improve our website, developing the resources and the ease with which service users can navigate the website and find the information that they need. We have also continued to work on our social media, encouraging direct contact with children and young people with SEND and developing an Instagram account. We have worked hard on developing our virtual offer and the ways in which we market the organisation and share relevant and up to date information. We have focused on re-establishing more face-toface contact with service users where appropriate and have increased links with different community groups, including key information being translated into Polish and Somali.

We have formed a participation group for children and young people and we have also managed to work directly with more children and young people out at schools colleges and other settings.

The degree to which the achievements and performance during the year have benefited wider society.

Benefit was also provided to institutions and professionals working with children and young people with SEND and their parents/carers. The charity has provided an increased amount of volunteer opportunities over the year, as well as working to increase reach into harder to access communities. The latter has been a real success over the past year, including joint events with partner organisations, such as Off The Record the Parent Carer Forums and the Local Authorities.

We have worked hard to develop our strategic links with the health services across the three local authorities and have continued to develop our offer for professionals.

4

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Nominations for Trustees are invited from the membership in advance of the Annual General Meeting and Trustees are elected at the AGM. Individuals can be co-opted as Trustees during the year and will then stand for election at the next AGM.

The charity's bankers and advisers.

Bankers

Santander UK plc Bridle Road Bootle Merseyside LG30 4GB

Accountants Lloydbottoms Limited 118 High Street Staple Hill Bristol BS16 5HH

Financial review

The charity's financial position at the end of the year ended 31 March 2022

The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Designated Revenue Funds Total Unrestricted Funds Total Funds Unrestricted Revenue Funds available for the general purposes of the charity Net income	2022 £ (91,325) 66,654 120,000 186,654 186,654	2021 £ 10,302
		157,979 120,000
		277,979
		277,979

Financial review of the position at the reporting date, 31 March 2022.

SEND and You received a final allocation of CDC funding this year to support the implementation of a development plan to continue to work on further developing specific areas of the Minimum Standards. This allocation of CDC funding was significantly less than it has been in previous years and this will be the last year that there is any allocation of funding from the CDC. We began delivery of a new three-year, jointly commissioned contract with Bristol LA and CCG in June 2019, this continued into its third year and has been successful. This contract has now been rolled forward for one additional year which started 1st April 2022. Our service also continues to be jointly commissioned by North Somerset and South Gloucestershire LAS and the CCG common to all three LAS, thus meeting the relevant minimum standards. This has continued this year with improved partnership working in place.

5

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

Policies on reserves.

The trustees have designated a reserve of £120,000, approximately equal to three months' running costs, to enable an orderly wind up of the charity. This amount is kept under review.

The balance has been carried forward into 2022-23 in order to continue funding the maintenance of the National Minimum Standards and other initiatives until the expiry of the current local authority contracts in March 2023. This will also include a focus on communication including with young people and with minority communities and those for whom English is not their first language.

No funding has been made available from Central Government via the CDC for the next financial year 2022-23 and there is likely to be a further increase in demand for the service. We understand that the three local authorities will be uniting to commission one service across the three from April 2023, together with the local Health provider. We will submit a bid for this contract and plan to continue delivering an excellent SENDIAS service for the area.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Susan Rickerby Chartered Accountant 118 High Street Staple Hill Bristol BS16 5HH

Statement of the Directors Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP),

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

6

SEND and You

Company Registration Number - 03905996

Trustees' Annual Report for the year ended 31 March 2022

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 10 to 25.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 11 July 2022.

Carolyn Sims Director and Trustee

7

SEND and You

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2022

I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 25 for the year ended 31 March 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

• b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Accountant, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

8

SEND and You

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

The gross income of the charitable company in the year ended 31 March 2022 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Accountant;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I 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.

Signed:-

Susan Rickerby - Independent Examiner Chartered Accountant 118 High Street Staple Hill Bristol BS16 5HH

This report was signed on 12 July 2022

9

SEND and You - Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2022, as required by the Companies Act 2006)

Current year Unrestricted Funds 2022 £ Income & Endowments from: Donations & Legacies A1 268 Charitable activities A2 323,758 Investments A4 289 Other A5 1,700 Total income A 326,015 Expenditure on: Charitable activities B2 417,340 Total expenditure B 417,340 Net income for the year (91,325) Net income after transfers A-B-C (91,325) (91,325) Reconciliation of funds:- E Total funds brought forward 277,979 Total funds carried forward 186,654 SORP Ref Net movement in funds	Current year Restricted Funds 2022 £ - - - - - - - - - - - -	Current year Total Funds 2022 £ 268 323,758 289 1,700 326,015 417,340 417,340 (91,325) (91,325) (91,325) 277,979 186,654	Prior Year Total Funds 2021 £ 85 367,405 450 413
			368,353
			358,051
			358,051
			10,302
			10,302
			10,302 267,677
			277,979

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 14 to 25 form an integral part of these accounts.

10

SEND and You - Statement of Financial Activities for the year ended 31 March 2022

SEND and You - Resources applied in the year ended 31 March 2022 towards fixed assets for Charity use:-

2022 £ Funds generated in the year as detailed in the SOFA (91,325) Net resources available to fund charitable activities (91,325) The notes attached on pages 14 to 25 form an integral part of these accounts.	2021 £ 10,302
	10,302

Movements in revenue and capital funds for the year ended 31 March 2022

Revenue accumulated funds

Unrestricted Restricted Funds Funds 2022 2022 £ £ Accumulated funds brought forward 277,979 - (91,325) - 186,654 - Closing revenue funds 186,654 - Designated revenue funds included within the unrestricted funds above At 1 April Transfer (to)/from revenue accumulated funds At 31 March Recognised gains and losses before transfers	Total Funds 2022 £ 277,979 (91,325) 186,654 186,654 Total Funds 2022 £ 120,000 - 120,000	Last year Total Funds 2021 £ 267,677 10,302
		277,979
		277,979
		Last year Total Funds 2021 £ 90,000 30,000
		120,000

The purposes for which these funds have been designated are described in Note 22 to the accounts.

Summary of funds Unrestricted and Designated funds 2022 £ Revenue accumulated funds 66,654 Revenue designated funds 120,000 Total funds 186,654	Restricted Funds 2022 £ - - -	Total Funds 2022 £ 66,654 120,000 186,654	Last Year Total Funds 2021 £ 157,979 120,000
			277,979

The notes attached on pages 14 to 25 form an integral part of these accounts.

11

SEND and You - Statement of Financial Activities for the year ended 31 March 2022

SEND and You

Income and Expenditure Account for the year ended 31 March 2022 as required by the Companies Act 2006

Income Income from operations Interest receivable Other operating income Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income	2022 £ 324,026 289 1,700 326,015 326,015 416,326 1,014 - 417,340 (91,325) - (91,325) (91,325)	2021 £ 367,490 450 413
		368,353
		368,353
		356,247 1,804 -
		358,051
		10,302 -
		10,302
		10,302

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 14 to 25 form an integral part of these accounts.

12

SEND and You - Balance Sheet as at 31 March 2022

		SORP
	Note	Ref		2022		2021
				£		£
Current assets		B
Debtors	12	B2	58,076		48,312
Cash at bank and in hand		B4	136,101		238,217
Total current assets			194,177		286,529
Creditors: amounts falling due within
one year	13	C1	(7,523)		(8,550)
Net current assets				186,654		277,979
The total net assets of the charity				186,654		277,979
The total net assets of the charity are	funded	by the	funds of the	charity, as follows:-

Restricted funds Unrestricted Funds Unrestricted Revenue Funds 20 D3 66,654 Designated Funds Designated Revenue Funds 20 D3 120,000 Total charity funds	- 157,979 66,654 120,000 120,000 186,654	- 157,979 120,000
		277,979

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Carolyn Sims Trustee

Approved by the board of trustees on 11 July 2022

The notes attached on pages 14 to 25 form an integral part of these accounts.

13

SEND and You

Notes to the Accounts for the year ended 31 March 2022

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

SEND and You meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2023, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

There are no other key assumptions or significant areas of estimation.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents grants and donations received.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

14

SEND and You

Notes to the Accounts for the year ended 31 March 2022

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

15

SEND and You

Notes to the Accounts for the year ended 31 March 2022

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Office equipment

25 % straight line

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Creditors are recognised when the liability is incurred and the amount is known or is quantifiable.

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Leasing and hire purchase contracts and commitments

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of financial instruments to the charity's financial position or performance.

5 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:- Pension costs	2022 £ 10,610	2021 £ 8,440

16

SEND and You

Notes to the Accounts for the year ended 31 March 2022

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

7 Staff costs and emoluments

Salary costs 2022 £ Gross Salaries excluding trustees and key management personnel 318,851 Employer's National Insurance for all staff 15,803 Employer's operating costs of defined contribution pension schemes 10,610 Total salaries, wages and related costs 345,264 Numbers of full time employees or full time equivalents 2022 The average number of total staff employed in the year was 21 The average number of part time staff employed in the year was 19 The estimated full time equivalent number of all staff employed in the year was 12 The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities 10 Engaged on management and administration 2 The estimated full time equivalent number of all staff employed as above 12	2022 £ 318,851 15,803 10,610	2021 £ 266,613 11,217 8,440
	345,264	286,270
	2022 21	2021 19
		19 11 9 2
	12	11

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

8 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

9 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

10 Trustees' expenses

The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below.

	2022	2021
	£	£
The amount reimbursed to trustees or paid to third parties	-	917
The nature of the trustees' expenses was travel and training.

The number of trustees' to whom expenses were reimbursed was two. Training costs were paid direct to the provider.

17

SEND and You

Notes to the Accounts for the year ended 31 March 2022

11 Tangible fixed assets

Current Year Cost At 1 April 2021 At 31 March 2022 Depreciation At 1 April 2021 At 31 March 2022 Net book value At 31 March 2022 Prior Year Cost 01 April 2020 31 March 2021 Depreciation 01 April 2020 31 March 2021 Net book value	Land and Buildings £ -	Office Equipment £ 7,016	Motor Vehicles £ -	Total £ 7,016
	-	7,016	-	7,016
	-	7,016	-	7,016
	-	7,016	-	7,016
	-	-	-	-
	Land and Buildings £ -	Office Equipment £ 7,016	Motor Vehicles £ -	Total £ 7,016
	-	7,016	-	7,016
	-	7,016	-	7,016
	-	7,016	-	7,016

All assets are used for direct charitable purposes.

12 Debtors

12 Debtors
Prepayments and accrued income 13 Creditors: amounts falling due within one year Accruals PAYE, NIC, VAT and other taxes	2022 £ 58,076	2021 £ 48,312
	2022 £ 3,429 4,094	2021 £ 4,780 3,770
	7,523	8,550

14 Loans to trustees included in debtors

There have not been any loans to trustees.

15 Guarantees made by the charity on behalf of trustees

The charity has not made any guarantees on behalf of trustees.

18

SEND and You

Notes to the Accounts for the year ended 31 March 2022

Notes to the Accounts for the year ended 31 March 2022
16 Financial commitments under operating leases Operating leases which expire: within one year within two to five years 17 Income and Expenditure account summary At 1 April 2021 Surplus after tax for the year At 31 March 2022 At the year end the charity had annual commitments under non-cancellable operating leases as set out below:	2022 £ 4,121 3,289	2021 £ 309 18,314
	7,410	18,623
	2022 £ 277,979 (91,325)	2021 £ 267,677 10,302
	186,654	277,979

18 No related party transactions

There were no transactions with related parties in the year , except with regard to trustees' expenses which are fully disclosed in note 10 above.

19 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2022 Current Assets Current Liabilities At 1 April 2021 Current Assets Current Liabilities	Unrestricted funds £ 74,177 (7,523)	Designated funds £ 120,000 -	Restricted funds £ - -	Total Funds £ 194,177 (7,523)
	66,654	120,000	-	186,654
	Unrestricted funds £ 166,529 (8,550)	Designated funds £ 120,000 -	Restricted funds £ - -	Total Funds £ 286,529 (8,550)
	157,979	120,000	-	277,979

20 Change in total funds over the year as shown in Note 19 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Designated Revenue Funds Total unrestricted and designated funds Total charity funds	Funds brought forward from 2021 £ 157,979 120,000	Movement in funds in 2022 See Note 21 £ (91,325) -	£ - - Transfers between funds in 2022	Funds carried forward to 2023 £ 66,654 120,000
	277,979	(91,325)	-	186,654
	277,979	(91,325)	-	186,654

19

SEND and You

Notes to the Accounts for the year ended 31 March 2022

Comparatives for change in total funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Designated Revenue Funds Total unrestricted and designated funds	£ 177,677 90,000 Funds brought forward from 2020	See Note 21 £ 10,302 - Movement in funds in 2021	£ (30,000) 30,000 Transfers between funds in 2021	£ 157,979 120,000 Funds carried forward to 2021
	267,677	133,433		267,677

21 Analysis of movements in funds over the year as shown in Note 20

Unrestricted and designated funds:- Unrestricted Revenue Funds	Income 2022 £ 326,015	Expenditure 2022 £ (417,340)	Other Gains & Losses 2022 £ -	Movement in funds 2022 £ (91,325)
	326,015	(417,340)	-	(91,325)

Comparatives for movements in funds

Comparatives for movements in funds
Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:-	Income 2021 £ 368,353	Expenditure 2021 £ (358,051)	Other Gains & Losses 2021 £ - -	Movement in funds 2021 £ 10,302
	368,353	(358,051)	-	10,302

20

SEND and You

Notes to the Accounts for the year ended 31 March 2022

22 The purposes for which the funds as detailed in note 20 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

SEND and You receives the majority of its income from Local Authorities who "buy in" relevant Special Educational Needs and Disability Information Advice and Support Services (SENDIASS). If one or more authorities should decide not to renew their agreement with Supportive Parents, the impact on income and hence the capacity to provide the service at the present level would be almost immediate.

Designated Revenue Funds

The Trustees wish to hold a certain level of reserves in order to ensure that parents engaged with the charity when an agreement ceases will continue to receive appropriate support for a reasonable period, although there is no income from their local authority. Reserves are also required to ensure that the organisation can adjust appropriately, and in an orderly manner, to a new level of income. As the majority of our expenditure is on staff costs, adjustment may well involve unavoidable redundancies.

It is estimated that holding a "winding up reserve" equivalent to the approximate running costs for three months (i.e. £120,000 ), will allow the Trustees to achieve the above objectives.

23 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

21

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

24 Donations, Grants and Legacies

Membership subscriptions as donations Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 25 Charitable income from funders Total private sector revenue grants Revenue grants and donations from non public bodies Small grants individually less than £1000 Bristol LA South Gloucestershire LA Total performance related grants from public bodies Membership subscriptions as donations Performance related grants from public bodies to fund charitable activities North Somerset LA	Current year Unrestricted Funds 2022 £ 223	Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ - - - -	Current year Total Funds 2022 £ 223 223 Current year Total Funds 2022 £ 45 268 Current year Total Funds 2022 £ 140,000 68,416 75,342 283,758	Prior Year Total Funds 2021 £ 35
	223			35
	Current year Unrestricted Funds 2022 £ 45			Prior Year Total Funds 2021 £ 50
	268			85
	Current year Unrestricted Funds 2022 £ 140,000 68,416 75,342			Prior Year Total Funds 2021 £ 140,000 68,416 75,342
	283,758			283,758

22

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

NHS Vaccine grant Performance related grants from non public bodies to fund charitable activities Council for Disabled Children Total performance related grants from non public bodies Prior year funds were unrestricted	Current year Unrestricted Funds 2022 £ 30,000 10,000	Current year Restricted Funds 2022 £ - - -	Current year Total Funds 2022 £ 30,000 10,000 40,000	Prior Year Total Funds 2021 £ 83,647 -
	40,000			83,647

Total Charitable income from funders:-

Current year - income from funders 26 Total Income from charitable activities

Current year Income from funders Total from charitable activities A2 27 Investment income Bank Interest Receivable Total investment income A4

28 Other income and gains

Current year

Sundry other income

Total other income A5

Unrestricted Funds 2022 £	Restricted Funds 2022 £ - Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ - -	Total Funds 2022 £ 323,758 Current year Total Funds 2022 £ 323,758 323,758 Current year Total Funds 2022 £ 289 289 Current year Total Funds 2022 £ 1,700 1,700	Prior Year Total Funds 2021 £
323,758			367,405
Current year Unrestricted Funds 2022 £ 323,758			Prior Year Total Funds 2021 £ 367,405
323,758			367,405
Current year Unrestricted Funds 2022 £ 289			Prior Year Total Funds 2021 £ 450
289			450
Current year Unrestricted Funds 2022 £ 1,700			Prior Year Total Funds 2021 £ 413
1,700			413

23

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

29 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a Defined contribution pension costs - charitable activities Employers' NI - Charitable activities Gross wages and salaries - charitable activities Travel and Subsistence - Charitable Activities	Current year Unrestricted Funds 2022 £ 318,851 15,803 10,610 171	Current year Restricted Funds 2022 £ - - - - -	Current year Total Funds 2022 £ 318,851 15,803 10,610 171 345,435	Prior Year Total Funds 2021 £ 266,613 11,217 8,440 -
	345,435			286,270

30 Support costs for charitable activities

30 Support costs for charitable activities	30 Support costs for charitable activities	30 Support costs for charitable activities
Current year Current year Current year Prior Year Current Year Unrestricted Funds Restricted Funds Total Funds Total Funds 2022 2022 2022 2021 £ £ £ £ Employee costs not included in direct costs 2,086 - 2,086 363 - - - 211 1,311 - 1,311 1,064 Premises Expenses 13,309 - 13,309 13,894 594 - 594 594 512 - 512 - Administrative overheads 7,917 - 7,917 5,786 2,349 - 2,349 541 3,580 - 3,580 2,564 2,164 - 2,164 1,463 4,257 - 4,257 2,755 8,552 - 8,552 1,258 1,329 - 1,329 2,715 6,150 - 6,150 4,801 - - - 22,094 938 - 938 697 Professional fees paid to advisors other than the auditor or examiner 15,843 - 15,843 9,177 Support costs before reallocation 70,891 - 70,891 69,977 Total support costs - Current Year 70,891 - 70,891 69,977 ~~-~~- All the expenditure in the prior year was unrestricted. ICT maintenance and upgrading As detailed in Note 31 Resource costs Rates and water charges Stationery and printing Recruitment and DBS expenses Rent payable under operating leases Travel and subsistence - staff Training and welfare - staff Insurances Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees Books and subscriptions Telephone, fax and internet Non capital equipment Hall hire and meeting costs Sundry expenses IT, website, comms etc Other legal and professional
	70,891 70,891	69,977
		69,977
		~~-~~-

24

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

31 Other Expenditure - Governance costs

Other Expenditure - Governance costs
Current Year Independent Examiner's fees Trustees' expenses Total Governance costs	Current year Unrestricted Funds 2022 £ 1,014 -	Current year Restricted Funds 2022 £ - - -	Current year Total Funds 2022 £ 1,014 - 1,014	Prior Year Total Funds 2021 £ 887 917
	1,014			1,804

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Fees paid to the examiner's firm Total additional fees included in support costs at Note 30 Total Charitable expenditure Current Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Current year Unrestricted Funds 2022 £ 938	Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ - - - -	Current year Total Funds 2022 £ 938 938 Current year Total Funds 2022 £ 345,435 70,891 1,014 417,340	Prior Year Total Funds 2021 £ 697
	938			697
	Current year Unrestricted Funds 2022 £ 345,435 70,891 1,014			Prior Year Total Funds 2021 £ 286,270 69,977 1,804
	417,340			358,051

32 Total Charitable expenditure

25