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2024-03-31-accounts

Trustee Annual Report and Accounts 31 March 2024

Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

Contents

Trustees’ Annual Report for the year ended 31 March 2024 ........................................................................................... 3 Charity Information ...................................................................................................................................................... 3 Legal structure of the charity: ...................................................................................................................................... 3 Structure, governance and management of the charity: ............................................................................................... 4 Objects and activities of the charity: ............................................................................................................................ 4 Main activities undertaken in relation to those purposes during the year: ................................................................... 5 Main activities undertaken during the year to further the charity's purpose for the public benefit: ............................. 5 Main achievements and performance of the charity during the year: .......................................................................... 6 SENDIAS Service Delivery ..................................................................................................................................... 6 Children and Young Peoples’ Voices....................................................................................................................... 7 Grant Funded Volunteer Work ................................................................................................................................. 8 The difference the charity's performance during the year has made to the beneficiaries of the charity: ..................... 8 The degree to which the achievements and performance during the year have benefited wider society: .................... 9 Financial review: ........................................................................................................................................................ 10 Total Unrestricted Funds ............................................................................................................................................ 11 Details of the Independent Examiner: ........................................................................................................................ 11 Statement of the Directors Trustees' Responsibilities: ................................................................................................... 11 Method of preparation of accounts - Small company provisions: .................................................................................. 12 Independent Examiner's Report...................................................................................................................................... 13 Funds Statements:-

Statement of Financial Activities ............................................................................................................................. 15 Movements in funds ................................................................................................................................................. 16 Revenue Funds ......................................................................................................................................................... 16 Income and Expenditure account ............................................................................................................................. 17 Balance sheet .................................................................................................................................................................. 18 Notes to the accounts ...................................................................................................................................................... 19

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

Trustees’ Annual Report for the year ended 31 March 2024

Charity Information

The Trustees present their Report and Accounts for the year ended 31 March 2024, which also comprises the Directors' Report required by the Companies Act 2006.

The charity name:

The legal name of the charity is: SEND and You

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

The charity is registered in England & Wales with the Charity Commission in England & Wales - charity number 1079761.

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 company registration number is 03905996

The governing document is dated: 13[th] 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, BSI 4GB Telephone 0117 9897724 Email Address: mail@sendandyou.org.uk 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 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

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

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. At the Annual General Meeting all retire as trustees but are eligible for reappointment. All the trustees are also members of the charity.

The following persons served as Trustees during the year ended 31 March 2024:

Chair: Carolyn Sims

Treasurer: Fabiola Garay Balmori

Company Secretary: Margaret Potter

Employment Sub-Group Chair: Sue Osborne

Safeguarding Trustee: Liz Kelly

Trustee (Vice-Treasurer): Gemma Russel (resigned 15[th] July 2024)

Trustee: Lee Palmer (Co opted 9[th] October 2023 – elected 15[th] July 2024)

Trustee: Petra Jones (Co opted 17th April 2023 – elected 24[th] July 2023)

Trustee: Alison Bush (resigned 24[th] July 2023)

Trustee: Sana Algharaibeh (resigned 24[th] July 2023)

The trustees who 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.

This report was approved by the trustees at the AGM on 15[th] July 2024.

Objects and activities of the charity:

The charities purpose as set out in the objects contained in its governing document are:

“To promote the education of children who have special educational needs, particularly by providing an information & support service for parents of such children”

SEND and You aims to meet this object by working towards the following 3 goals:

  1. To provide parents, children and young people with information and training so that they are well-informed about the range of services available to support them and to have increased understanding of the SEN process;

  2. To provide parents (and Children and Young People with SEND) with support so that they become more confident of their expertise in relation to their own needs/child ’ s needs, enabling them to work more effectively in partnership with their child ’ s education setting and with the Local Authority;

  3. To encourage families and professionals to work more closely together in the interests of and improving outcomes for children and young people with special educational needs.

These 3 goals are intended to support parents/carers of Children and Young People (CYP), and children and young people with, special educational needs and/or disabilities by INFORMING them so that they are EMPOWERED to engage with their education setting and/or local authority to IMPROVE OUTCOMES for children and young people with SEND.

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

M ain activities undertaken in relation to those purposes during the year:

As part of our commissioned SENDIASS across the 3 local authorities of Bristol, North Somerset and South Gloucestershire (BNSSG) we have carried out the following:

In addition to running the SENDIASS for BNSSG, we have also engaged in the following to enable us to better reach our goals:

Main activities undertaken during the year to further the charity's purpose for the public benefit:

During the past year the charity has provided SEND Information Advice and Support Service (SENDIASS) for parent/carers with children and young people with SEND aged 0-25 years, and directly, to young people aged 16 - 25 years with SEND across the 3 Local Authorities of Bristol, North Somerset and South Gloucestershire as a commissioned service in line with the requirements of the Children & Families Act 2014. The details of this support (provided by the LA and health services and outsourced to SAY) are outlined in the Local Offer. Of the 151 SENDIAS Services nationwide (covering 153 LAs), only 35% are outsourced.

In order to meet our statutory obligations in providing this service all our service staff are Independent Providers of Special Education Advice (IPSEA) trained to Level 3. To maintain our high standards we report to each local authority on a 6 monthly basis and are active participants in the Information Advice and Support Services Network (IASSN). Our Internal strategic lead is currently Chair of the South West Region IASSN (SWRIASSN) and has just commissioned an external impact report for services across the region. Alongside both LA and IASSN monitoring we also submit quarterly Social Value Reports for our additional

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

societal benefit in delivering our contract in the Bristol area. We have consistently hit or exceeded our service delivery KPIs including for Social Value.

In addition to delivering the SENDIAS Service, the charity has undertaken grant funded volunteer development work and CYP engagement work. These projects are aimed at enabling and empowering those often unseen communities and individuals to access the help available and advocate for their own needs to be met.

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

M ain achievements and performance of the charity during the year:

SENDIAS Service Delivery

The financial year 2023-24 was one of change and development at SEND and You. It marked the 1[st] year of combined Special Educational Needs and Disability Information Advice and Support (SENDIAS) commissioning from the 3 Local Authorities of Bristol, North Somerset and South Gloucestershire (BNSSG) and the start of a 2-year contract with the option to extend to 3 years. This increased stability enabled us to review and redesign our Information Advice and Support (IAS) service, focusing on increasing capacity and sustainability. As with all support services, our biggest asset remains our staff and the increasing demand and complexity of cases can take a significant toll on morale and well-being. Listening to staff, we restructured our teams to enhance support and supervision, increase efficiency and eliminate additional stressors where possible.

The result of this work has been both an increase in the productivity and an improvement in staff well-being.

Compared with 2022-23 we have seen a 21% increase in referrals (the issues individuals contact us about) to the IAS line. This is a 24% increase in the numbers of families to whom we gave IAS and a 53% increase in the total number of contacts made with individuals through the IAS Line.

We have worked incredibly hard to diversify the ways in which people can access the information and advice they need; this both increases the number of people we can support and reduces pressure on the phone line. In the 6 months following the restructure of the service we have seen a reduction in the number of repeat referrals by 16.5% - service user feedback suggests that this is due to an increase in people getting the information they need at 1[st] contact.

Improving accessibility to SAY SENDIAS means people are offered support in a way that supports their own access needs, further empowering them. Simplifying the navigation of our website and resources, as well as introducing our contact form has reduced the time for the team to allocate work appropriately and update our system, as well as reducing time spent by service users to get what they need.

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

The number of families attending information sessions increased by 124% and the number of families seen at events increased by 54%.

“In this collapsed system your work is crucial. Thank you for helping me with this clear, concise, compassionate session. The Q&A was efficient and informative and also showed me that other families are experiencing similar to me.”

Feedback from attending an online information session

2023-24 service user feedback confirms that the redesign has been successful with over 92% of respondents saying it was either “easy” or “very easy” to get in touch with us. Over the year 94.12% of respondents said the advice received was either “very helpful” or “extremely helpful” with 94.12% also saying they were either “satisfied” or “very satisfied” with the service they received.

“Jo from South Glos branch of SEND and You has been very supportive and helpful while I have been trying to apply for an EHCP for my son. My son was very happy to talk to her, when she came to get his views. He often gets upset with new people. She also has read through emails of drafts I have sent her and given informative feedback. I don't think I would have got this far without her...”

Service user feedback

Our strong Children and Young People (CYP) focus over the past year has led to an increase in the number of CYP receiving IAS of 314% and the number of CYP seen at events by 281%.

Children and Young Peoples’ Voices

We at SAY see the importance of empowering CYP by providing support and guidance to take responsibility and ownership of their progression within educational settings and to build confidence to participate in decision making. This is particularly of value when experiencing transitions, for example between primary and secondary school. By inviting CYP to share their views on what’s working for them, what support may look like etc at any point within their education builds a sense of autonomy to self-advocate and engage within their education.

Our CYP worker has met with increasing numbers of CYP to gather their views, to inform EHCNA applications and have their voices heard at school meetings. This activity gives the message to parents, carers, and educational providers that CYP want to be involved in their educational development and provides a holistic approach to establishing SEND needs. Parents often feel supported by having their child’s voice noted in addition to their own; an annual review that shares views from school, parents / carers and the child provides a broader review of needs and skills sets.

“We the parents of children with SEND so often find ourselves fighting bureaucracy and lethargy in their dealings with schools and it is so refreshing and heart-warming to talk to professionals who truly understand the wider perspective and who seek to assist those like us who are desperately trying to get the best for our kids.”

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

SENDIAS Service user feedback

Grant Funded Volunteer Work

During the year SAY was awarded 2 grants for £5000 each to further its work with volunteers and local communities.

– UK Shared Prosperity Fund Community Grants Programme (North Somerset)

This funding enabled us to give local people from diverse communities volunteering opportunities to support them with skills development, work experience and to enhance CVs so as to help prepare them for work. This included people from marginalised and vulnerable communities, parents of children with SEND as well as young people with SEND and with lived experience of SEND. Volunteers were trained to act as ambassadors within their communities, ensuring that those communities hear about us from people they trust. This work allowed us to build crucial relationships and to support other smaller organisations.

- Quartet Community Fund Express Grant

Starting in September 2023, this funding allows us to continue our work developing Community Ambassadors, linking to the work that we do to increase our reach in to under-represented, marginalised communities and offering volunteering. Working within and across diverse communities in the three areas that we cover, we have made new links and further enhanced our established links with local Voluntary, Community and Social Enterprise organisations.

“The team was exceptionally welcoming and made me feel welcome instantly. They are all hard workers...It also helped me practice my focus when working / learning and not get distracted, which is what I usually do.”

Feedback from City of Bristol College Intern

‘’Thank you so much for all the help and supporting me and believing in me, I am so grateful for this opportunity ‘’.

Womens Worklab Volunteer

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

The increases in the amount of direct IAS we are able to provide, and individuals we engage with at events, coupled with the fact that many individuals are able access the help they need without contacting the helpline means that we are able to INFORM more families of/and children and young people with SEND than ever.

During 2023-24 over 60% of service users who gave feedback stated that following contact with us “ I know what my options are” and 56% stated “I have a better understanding of the process” .

“Thank you - you’ve really helped me to see a pathway through the forest of the EHCP appeal process”

Service user feedback

Our improved accessibility, visibility, increase in meeting attendance and representing CYP voices has EMPOWERED more families of/and children and young people with SEND to engage directly in their children’s/their own education.

During 2023-24 58% of service users who gave feedback stated that following contact with us “ I feel confident to take the next step” .

“Charlie Shipp was incredibly helpful and supportive. She gave me tools to advocate for my daughter and in making formal complaint to the school. Her support was so valuable and fair. It’s so helpful having an impartial voice in your corner so you can be reassured of your voice and options.”

Service user feedback

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

Our continued collaboration with Local Authorities, Health Care, Education, Parent Carers Forums and other professionals and voluntary organisations means that we continue to develop constructive and effective relationships, so we are all able to work together on IMPROVING OUTCOMES for Children and Young People with SEND.

90% of respondents to our 2023-24 feedback survey selected “very” in answer to our question “How neutral, fair and unbiased do you think we were?”

Our impartiality as a service is important in improving interactions between schools and parents, where things can become adversarial. Part of our area work involves attending ‘coffee mornings’ at schools for parents/carers of pupils with SEND, who can ask questions and get advice alongside members of school staff.

“We have had your support for a coffee morning which was super helpful. Katherine was brilliant at being neutral and ensuring that she was unbiased.”

Feedback from school staff after SAY school coffee morning

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

Working effectively with other organisations and professionals helps to change the perception of SEND and the experiences of families and CYP directly. All our work is geared towards making meaningful and fruitful connections between individuals to enable as much participation as possible.

“CYP may not always know their life goals but open discussions about support needs, strength and ambitions allow them to consider their part in the bigger picture and are often an opportunity to recognise that not all SEND needs are to be seen as issues, many have what our ‘Youth Matters’ group term as Super Powers, an ability to see the whole picture, laser focus on a topic of interest, creative minds...”

Jane Franklin – SAY CYP Practitioner

We are proud of the level of engagement we have with our local communities and strongly value volunteering as a way of increasing connections and improving relationships.

SAY work with each of the services above to advertise and engage volunteers.

Volunteers provide SAY with a network of services and support that advocate for our work and gives back. Many volunteers with experience of parenting children with SEND apply with intent to ‘pay back’ to SAY for the support they received and pay forward to other parents. Working with Sixteen plus and City of Bristol college has allowed us to connect with a younger demographic that provide valued insight to CYP perspectives we may otherwise miss.

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

Financial review:

The charity's financial position at the end of the year ended 31 March 2024:

The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:

can be summarised as follows:
2024 2023
Total Income for the Year 371,629 345,674
Total Expenditure for the Year 351,355 386,137
Net Income for the Year 20,274 (40,463)
Unrestricted Revenue Funds 72,590 56,191
Designated Revenue Funds 92,875 90,000
Restricted Revenue Funds 1,000 -
Total Charity Funds 166,465 146,191

Financial review of the position at the reporting date, 31 March 2024:

As noted above, this year represents the first year of combined commissioning across all 3 local authorities on a 2 year contract basis with a possible extension to 3 years. This contract runs from 1[st] April 2023 to 31[st] March 2025 (or 31[st] March 2026) providing much needed stability. As part of the contract the ICB makes an annual contribution of £8000 towards service provision. Bristol City Council collate the funding and pay on behalf of the other Local Authorities and the ICB.

In addition to the Jointly commissioned services, North Somerset Local Authority also fund additional peer support work and provide funding for a SEND support worker (£7,500 & £11,000 respectively). The funding for this work has been continued into 2024-25.

Additional income during 2023-24 was received for the delivery of training to schools (BCC Empowering Parents) as well as through the receipt of 2 restricted grants from the UK Shared Prosperity Fund (via North Somerset) and from Quartet Community Fund. These restricted grants enabled us to keep our CYP and Volunteer work that sits outside the SENDIAS service to continue. Although SAY has ended the year in profit, we are expecting to use some of our reserves in the financial year 202425 to continue to expand our additional activities.

Our main source of funding, the SENDIAS contract, does not have built in inflationary provision and we will need to continue to innovate and improve efficiency if we are to deliver the service into the future without making a loss.

Policies on reserves:

The trustees have designated a reserve of £90,000 approximately equal to three months' running costs, to enable an orderly wind up of the charity. We have also designated £2,875 of funding towards the provision of the Bristol City Council Empowering Parents’ activity. We have carried forward £1,000 of restricted funding from QCF as our volunteer project delivery period extends into 2024-25.

Our commissioned services are invoiced on a monthly basis and there are no outstanding delivery obligations at year end.

Our unrestricted funds balance of £72,590 carried forward into 2024-25 will enable us to keep delivering our additional voluntary and CYP work and to further strengthen the organisation. This work will continue to include a focus on communication including with young people and with minority communities and those for whom English is not their first language.

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

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:

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.

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You Trustees' Annual Report for the year ended 31 March 2024

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 15 to 31.

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 15/7/24

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Company Registration Number – 03905996 The Charity Registration Number – 1079761

SEND and You

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2024

I report to the Trustees on my examination of the financial statements of the charitable company on pages 15 to 31 for the year ended 31 March 2024 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 19.

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

As described on page 12, 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

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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 2024 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 The Institute of Chartered Accountants in England and Wales;

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 /07/2024

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SEND and You - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2024
£
Income & Endowments from:
Donations & Legacies
A1
70
Charitable activities
A2
357,937
Investments
A4
3,252
Other
A5
370
Total income
A
361,629
Expenditure on:
Charitable activities
B2
340,808
Total expenditure
B
340,808
Net income for the year
20,821
Transfers between funds
C
(1,547)
Net income after transfers
A-B-C
19,274
19,274
Reconciliation of funds:-
E
Total funds brought forward
146,191
Total funds carried forward
165,465
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2024
£
-
10,000
-
-
10,000
10,547
10,547
(547)
1,547
1,000
1,000
-
1,000		 Current year
Total Funds
2024
£
70
367,937
3,252
370
371,629
351,355
351,355
20,274
-
20,274
20,274
146,191
166,465		 Prior Year
Total Funds
2023
£
95
341,598
769
3,212
345,674
386,137
386,137
(40,463)
-
(40,463)
(40,463)
186,654
146,191

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 19 to 31 form an integral part of these accounts.

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SEND and You - Statement of Financial Activities for the year ended 31 March 2024

SEND and You - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-

for Charity use:-
2024
£
Funds generated in the year as detailed in the SOFA
20,274
Net resources available to fund charitable activities
20,274
The notes attached on pages 19 to 31 form an integral part of these accounts.		 2023
£
(40,463)
(40,463)

Movements in revenue and capital funds for the year ended 31 March 2024

Revenue accumulated funds

Accumulated funds brought forward
(From)/To revenue funds
Closing revenue funds
Recognised gains and losses before
transfers		 Unrestricted
Funds
2024
£
146,191
20,821
167,012
(1,547)
165,465		 Restricted
Funds
2024
£
-
(547)
(547)
1,547
1,000		 Total
Funds
2024
£
146,191
20,274
166,465
-
166,465		 Last year
Total Funds
2023
£
186,654
(40,463)
146,191
-
146,191

Designated revenue funds included within the unrestricted funds above

Designated revenue funds included within the unrestricted funds above
At 1 April
Transfer (to)/from revenue accumulated funds
At 31 March		 Total
Funds
2024
£
90,000
2,875
92,875		 Last year
Total Funds
2023
£
120,000
(30,000)
90,000

The purposes for which these funds have been designated are described in Note 25 to the accounts.

Summary of funds
Unrestricted
and
Designated funds
2024
£
Revenue accumulated funds
72,590
Revenue designated funds
92,875
Total funds
165,465		 Restricted
Funds
2024
£
1,000
-
1,000		 Total
Funds
2024
£
73,590
92,875
166,465		 Last Year
Total Funds
2023
£
56,191
90,000
146,191

The notes attached on pages 19 to 31 form an integral part of these accounts.

16

SEND and You - Statement of Financial Activities for the year ended 31 March 2024

SEND and You

Income and Expenditure Account for the year ended 31 March 2024 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		 2024
£
368,007
3,252
370
371,629
371,629
350,109
1,246
-
351,355
20,274
-
20,274
20,274		 2023
£
341,693
769
3,212
345,674
345,674
384,710
1,427
-
386,137
(40,463)
-
(40,463)
(40,463)

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 19 to 31 form an integral part of these accounts.

17

SEND and You - Balance Sheet as at 31 March 2024

Note
SORP
Ref
Current assets
B
Debtors
13
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
14
C1
Net current assets
The total net assets of the charity
2024
£
13,585
164,634
178,219
(11,754)
166,465
166,465		 2023
£
4,675
149,124
153,799
(7,608)
146,191
146,191		 2023
£
4,675
149,124
153,799
(7,608)
146,191
146,191
146,191

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
22
D2
Unrestricted Funds
Unrestricted Revenue Funds
22
D3
Designated Funds
Designated Revenue Funds
22
D3
Total charity funds		 1,000 1,000
72,590
92,875
166,465		 - -
56,191
90,000
72,590 56,191
92,875 90,000
146,191

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 14.

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 /07/2024

The notes attached on pages 19 to 31 form an integral part of these accounts.

18

SEND and You

Notes to the Accounts for the year ended 31 March 2024

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 2024, 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.

19

SEND and You

Notes to the Accounts for the year ended 31 March 2024

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.

20

SEND and You

Notes to the Accounts for the year ended 31 March 2024

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

Net surplus before tax in the financial year
2024 2023
£ £
The net surplus before tax in the financial year is stated after charging:-
Pension costs 9,592 9,941

21

SEND and You

Notes to the Accounts for the year ended 31 March 2024

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
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
Total salaries, wages and related costs
Numbers of full time employees or full time equivalents
The average number of total staff employed in the year was
The average number of part time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was
The estimated equivalent number of full time staff deployed in different activities in
Engaged on charitable activities
Engaged on management and administration
The estimated full time equivalent number of all staff employed as above		 2024
£
274,809
12,591
9,592		 2023
£
311,328
15,285
9,941
296,992 336,554
2024
17		 2023
19
17
19
10
10
the year was:-
8
8
2
2
10 10

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.

The amount paid directly to third parties on behalf of trustees
The nature of the trustees' expenses was training and travel		 2024
£
450		 2023
£
131

The number of trustees' to whom expenses were reimbursed was none. Training costs were paid direct to the provider.

22

SEND and You

Notes to the Accounts for the year ended 31 March 2024

11 Deferred income - Unrestricted and Designated funds

Current Year
BCC Empowering Parents
Total
These deferrals are included in creditors		 Opening
Deferrals
£
-		 Released
from prior
years
£
-		 Received
less released
in year
£
5,800		 Deferred
at year end
£
5,800
- - 5,800 5,800
2024
£
5,800		 2023
£
-

The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of unrestricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the unrestricted funds by the charity .

12 Tangible fixed assets

Current Year and prior year
Cost
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
At 31 March 2024
Net book value
At 31 March 2024
All assets are used for direct charitable purposes.
13 Debtors
Prepayments and accrued income
14 Creditors: amounts falling due within one year
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC, VAT and other taxes		 Land and
Buildings
£
-		 Office
Equipment
£
7,016		 Motor
Vehicles
£
-		 Total
£
7,016
- 7,016 - 7,016
- 7,016 - 7,016
- 7,016 - 7,016
- - - -
2024
£
13,585		 2023
£
4,675
2024
£
1,151
5,800
4,803		 2023
£
1,312
-
6,296
11,754 7,608

23

SEND and You

Notes to the Accounts for the year ended 31 March 2024

15 Loans to trustees included in debtors

There have not been any loans to trustees.

16 Guarantees made by the charity on behalf of trustees

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

17 Financial commitments under operating leases

Financial commitments under operating leases
Operating leases which expire:
within one year
within two to five years
Revaluation reserve
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
At 1 April 2023
-
-
Transfers in the year
1,547
-
At 31 March 2024
1,547
-
Income and Expenditure account summary
At 1 April 2023
Surplus after tax for the year
At 31 March 2024
At the year end the charity had annual commitments under non-cancellable
operating leases as set out below:		 Financial commitments under operating leases
Operating leases which expire:
within one year
within two to five years
Revaluation reserve
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
At 1 April 2023
-
-
Transfers in the year
1,547
-
At 31 March 2024
1,547
-
Income and Expenditure account summary
At 1 April 2023
Surplus after tax for the year
At 31 March 2024
At the year end the charity had annual commitments under non-cancellable
operating leases as set out below:		 Financial commitments under operating leases
Operating leases which expire:
within one year
within two to five years
Revaluation reserve
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
At 1 April 2023
-
-
Transfers in the year
1,547
-
At 31 March 2024
1,547
-
Income and Expenditure account summary
At 1 April 2023
Surplus after tax for the year
At 31 March 2024
At the year end the charity had annual commitments under non-cancellable
operating leases as set out below:		 2024
£
-
17,354		 2023
£
2,501
-
17,354 2,501
Current year
Total Funds
2024
£
-
1,547		 Prior Year
Total Funds
2023
£
-
-
1,547 - 1,547 -
2024
£
146,191
20,274		 2023
£
186,654
(40,463)
166,465 146,191

18 Revaluation reserve

19 Income and Expenditure account summary

20 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.

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

At 31 March 2024
Current Assets
Current Liabilities
At 1 April 2023
Current Assets
Current Liabilities		 Unrestricted
funds
£
84,344
(11,754)		 Designated
funds
£
92,875
-		 Restricted
funds
£
1,000
-		 Total
Funds
£
178,219
(11,754)
72,590 92,875 1,000 166,465
Unrestricted
funds
£
63,799
(7,608)		 Designated
funds
£
90,000
-		 Restricted
funds
£
-
-		 Total
Funds
£
153,799
(7,608)
56,191 90,000 - 146,191

24

SEND and You

Notes to the Accounts for the year ended 31 March 2024

22 Change in total funds over the year as shown in Note 21 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
'Quartet Community Fund – Express Grant
Total restricted funds
Total charity funds
Comparatives for change in total funds
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Restricted funds:-
Total restricted funds
Total charity funds
Total unrestricted and designated funds
UK Shared Prosperity Fund – Community Grants
Programme (North Somerset)		 Funds brought
forward from
2023
£
56,191
90,000		 Movement in
funds in 2024
See Note 23
£
17,946
2,875		 £
(4,422)
2,875
Transfers
between
funds in 2024		 Funds carried
forward to
2025
£
69,715
95,750
146,191 20,821 (1,547) 165,465
-
-		 (1,547)
1,000		 1,547
-		 -
1,000
- (547) 1,547 1,000
146,191 20,274 - 166,465
£
66,654
120,000
Funds brought
forward from
2023		 See Note 23
£
(40,463)
-
Movement in
funds in 2023		 £
30,000
(30,000)
Transfers
between
funds in 2023		 £
56,191
90,000
Funds carried
forward to
2024
186,654 (40,463) - 146,191
186,654 -40,463 0 146,191

25

SEND and You

Notes to the Accounts for the year ended 31 March 2024

23 Analysis of movements in funds over the year as shown in Note 22

Income
Expenditure
2024
2024
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
355,829
(337,883)
Designated Revenue Funds
5,800
(2,925)
Restricted funds:-
NS Prosperity grant
5,000
(6,547)
QCF Volunteer project
5,000
(4,000)
371,629
(351,355)
Income
Expenditure
2023
2023
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
345,674
(386,137)
Restricted funds:-
345,674
(386,137)
24
To/(from) Restricted Revenue Funds - to UK Prosperity Fund from general fund
Net transfers
Comparatives for movements in funds
Details of transfers between funds as shown in note 22		 Income
2024
£
355,829
5,800
5,000
5,000		 Expenditure
2024
£
(337,883)
(2,925)
(6,547)
(4,000)		 Other
Gains &
Losses
2024
£
-
-
-
-		 Movement
in funds
2024
£
17,946
2,875
(1,547)
1,000
371,629 (351,355) - 20,274
Income
2023
£
345,674		 Expenditure
2023
£
(386,137)		 Other
Gains &
Losses
2023
£
-
-		 Movement
in funds
2023
£
(40,463)
345,674 (386,137) - (40,463)
1,547
1,547

26

SEND and You

Notes to the Accounts for the year ended 31 March 2024

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

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds 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.

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 Designated Revenue Funds 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. £90,000 ), will allow the Trustees to achieve the above objectives.

SEND and You was awarded £11,600 in training income. £5,800 was received in the current year with the balance falling due after 31 March 2024. Of the funds received, £2,925 was spent during the year with £2,875 being carried forward to 2024-25.

Restricted funds:-

A grant of £5,000 was received via North Somerset LA to enable UK Shared Prosperity Fund recruitment and training of volunteer community ambassadors.

A grant of £5,000 was received towards developing Community Quartet Charitable Foundation Ambassadors to assist in the group's work reaching under-represented, marginalised communities

26 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.

27

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

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

27 Donations, Grants and Legacies

Membership subscriptions as donations
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
Charitable income from funders
Total private sector revenue grants
Revenue grants and donations from non
public bodies
Small grants individually less than £1000
NS SEND support role
ICB (BNSSG)
UK Shared Prosperity Fund – Community Grants
Programme (North Somerset)
Bristol LA
South Gloucestershire LA
Total performance related grants from public bodies
Membership subscriptions as donations
North Somerset LA
Performance related grants from public bodies to fund
charitable activities		 Current year
Unrestricted
Funds
2024
£
10		 Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
-
-
-
-
5,000
-
5,000		 Current year
Total Funds
2024
£
10
10
Current year
Total Funds
2024
£
60
70
Current year
Total Funds
2024
£
140,768
93,766
91,103
11,000
5,000
8,000
349,637		 Prior Year
Total Funds
2023
£
30
10 30
Current year
Unrestricted
Funds
2024
£
60		 Prior Year
Total Funds
2023
£
65
70 95
Current year
Unrestricted
Funds
2024
£
140,768
93,766
91,103
11,000
-
8,000		 Prior Year
Total Funds
2023
£
140,000
104,416
86,792
-
-
-
344,637 331,208

28 Charitable income from funders

28

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

2015
Charitable income from funders continued
Total Charitable income from funders:-
29
Current year
Income from funders
Total from charitable activities
A2
30 Investment income
Bank Interest Receivable
Total investment income
A4
31 Other income and gains
Current year
Total other income
A5
North Somerset PCWT
NHS Vaccine grant
BCC Empowering parents
Performance related grants from non public bodies to
fund charitable activities
Quartet Community Fund – Express Grant
Total performance related grants from
non public bodies
Total Income from charitable activities
Current year - income from funders
Sundry other income
Previous year insurance prepayment
adjustment
Prior year funds were unrestricted		 Current year
Unrestricted
Funds
2024
£
-
7,500
-
5,800		 Current year
Restricted
Funds
2024
£
-
-
5,000
-
5,000
Restricted
Funds
2024
£
10,000
Current year
Restricted
Funds
2024
£
10,000
10,000
Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
-
-
-		 Current year
Total Funds
2024
£
-
7,500
5,000
5,800
18,300
Total Funds
2024
£
367,937
Current year
Total Funds
2024
£
367,937
367,937
Current year
Total Funds
2024
£
3,252
3,252
Current year
Total Funds
2024
£
370
-
370		 Prior Year
Total Funds
2023
£
250
10,140
-
-
13,300 10,390
Unrestricted
Funds
2024
£		 Prior Year
Total Funds
2023
£
357,937 341,598
Current year
Unrestricted
Funds
2024
£
357,937		 Prior Year
Total Funds
2023
£
341,598
357,937 341,598
Current year
Unrestricted
Funds
2024
£
3,252		 Prior Year
Total Funds
2023
£
769
3,252 769
Current year
Unrestricted
Funds
2024
£
370
-		 Prior Year
Total Funds
2023
£
2,000
1,212
370 3,212

29

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

32 Expenditure on charitable activities - Direct spending

32 Expenditure on charitable activities - Direct spending 32 Expenditure on charitable activities - Direct spending
Current year
Current year
Current year
Prior Year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
264,542
10,267
274,809
311,328
12,591
-
12,591
15,285
9,592
-
9,592
9,941
961
-
961
836
2,925
-
2,925
-
3,261
-
3,261
-
2,916
-
2,916
-
1,849
-
1,849
-
Total direct spending
B2a
298,637
10,267
308,904
337,390
33
Current year
Current year
Current year
Prior Year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
Employee costs not included in direct costs
694
-
694
3,746
762
-
762
599
Volunteer costs
13
130
143
-
-
150
150
-
Premises Expenses
15,028
-
15,028
13,030
624
-
624
594
-
-
-
291
Administrative overheads
2,774
-
2,774
7,200
1,252
-
1,252
1,566
716
-
716
4,576
1,798
-
1,798
503
2,478
-
2,478
1,066
1,821
-
1,821
2,003
36
-
36
1,318
6,419
-
6,419
5,026
1,188
-
1,188
1,020
Professional fees paid to advisors other than the auditor or examiner
5,322
-
5,322
4,782
Support costs before reallocation
40,925
280
41,205
47,320
Total support costs - Current Year
40,925
280
41,205
47,320
~~-~~-
All the expenditure in the prior year was unrestricted.
Rates and water charges
ICT maintenance and upgrading
As detailed in Note 34
Training provision for parents
IT, website, comms etc
Defined contribution pension costs -
charitable activities
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Stationery and printing
Recruitment and DBS expenses
Rent payable under operating leases
Support costs for charitable activities
Training and welfare - volunteers
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
Volunteers' expenses
Hall hire and meeting costs
Telephone, fax and internet
Sundry expenses
Books and subscriptions
Travel and Subsistence - Charitable
Activities
IT, website, comms etc
Other legal and professional		 Prior Year
Total Funds
2023
£
311,328
15,285
9,941
836
-
-
-
-
337,390
41,205
41,205		 47,320
47,320
~~-~~-

30

SEND and You

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

34 Other Expenditure - Governance costs

Other Expenditure - Governance costs
Current Year
Independent Examiner's fees
Trustees' expenses
Total Governance costs		 Current year
Unrestricted
Funds
2024
£
796
450		 Current year
Restricted
Funds
2024
£
-
-
-		 Current year
Total Funds
2024
£
796
450
1,246		 Prior Year
Total Funds
2023
£
1,296
131
1,246 1,427

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 33
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
2024
£
1,188		 Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
10,267
280
-
10,547		 Current year
Total Funds
2024
£
1,188
1,188
Current year
Total Funds
2024
£
308,904
41,205
1,246
351,355		 Prior Year
Total Funds
2023
£
1,020
1,188 1,020
Current year
Unrestricted
Funds
2024
£
298,637
40,925
1,246		 Prior Year
Total Funds
2023
£
337,390
47,320
1,427
340,808 386,137

35 Total Charitable expenditure

All the expenditure in the prior year was unrestricted.

31