REGISTERED CHAIUTY NUMBER: 1088423 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2025 FOR ADUR SPECIAL NEEDS PROJECT Haincs & Co Charted Accountants Carlton House 28-29 Carlion Terrace Portslade Brighton BN41 IUR
ADUR SPECIAL I%EEDS PROJECT CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 MARCH 202S P48¢ Report of the Truite# Independent Examlner'l Report Statement of Fln•n¢lal A¢tlvli Bloee Sheet Notei to the Flnan¢i#l Sl*t¢m¢Dts 5 to 8 Det•lled Stat¢m¢nt of FinAnclal Acllvltl
ADUR SPECIAL NEEDS PROJECT REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31 MARCH 2025 The tntstees present their report with the financial statrments of the charity for the year ended 31 March 2025. The trustee5 have adoptrd the provisions of Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in CordnCe with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019). oBJEIVEs AND ACTIVITIES Objecllves and alms ASNP provides an OFSTED registered playscheme for local children aged between 5 and 15 years old. The playscheme operates on a 1-2-1 basis whcrc Cach child is partnered with one of our Play Assistants to providc stimulating and engaging activities. The Charity has three main aims that it sets out to achicvc: l. Providc a 5afc. Secure and fun play scheme for children with Sp¢¢iil Needs and Disabililies: 2. Provide the children's families with r¢spil¢ tim¢; 3. Provide anyone 16 years of age and above with part-tim¢ employment and volunteering opportuniti¢s. STRUCTURE. GOVERNANCE AND MANAGEMENT Gf•v¢rnlng document The charity is controlled by its governin8 document, a deed of trust and Constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS RegIered ChArlty oumber 1088423 Prlndpal addr$ 197 Brighn Road Lancing West Su$s¢x BN15 8JB Truiteej V A Trevor H Rush J Rush A Davis (r¢$igned 26.10.2024) J Hodgson H Ryan (r¢8i8ned 26.10.2024) S Fumell (appointed 26.10.2024) S O'Brien (appoinied 26.10.2024) lodependent Examlner Haines & Co Chartered ArKountant8 Carlton House 28-29 Carlton Terra¢¢ Portslade Brighton BN41 IUR Approv¢d byordcr of the board of trustees on ................... ...... . and sI¢d on its behalf by., Rush - Pag¢ I
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ADUR SPECIAL NEEDS PROJECT Independent examlner's report to the trustees of Adur Spe¢lal Netds Projttt I report to the charity trustees on my examination of the accounts of Adur Special Needs Project (the TnL8t) for the year end¢d 31 March 2025. Relponslbllltles and basis of report As the charity trustces of the Trust you are responsible for the preparation of the accounts in accordance with the requiren*nts of the Charities Act 2011 {'the Act'}. I rwrt in r¢spect of my examination of the Trust's accounts carried oui under Section 145 of th¢ Act and in ¢arrying out my examina¢ion J ha followed all applicable Directions given by th¢ Charity Commission under Section 145{5)(b} of the Act. Independent examln¢r'J statement I hav¢ completed my examinalion. l ¢onfinn that no material matters have come to my altention in conncction with the examination giving me caus¢ to b¢li¢ve in any material respect.. accounting records were not kepl in respect of the Tnt as required by Section 130 of the Acl. or the accounts do not a¢¢ord with those records; or Ihe accounts do not comply with the applicable requircm¢nts concernin8 th¢ forni and content of accounts set out in ihe Charities (Acrowits and Repotts) Regulations 2008 oihcr than any requirement that the accounts 8ive a tNe and fair view which is not a matter considered as part of an independent examination. J have no ¢on¢erns and hav¢ come across no other matters in ¢onnection with the examination lo which att¢niion should be drawn in this report in ordcr to en•ble a proper understanding of the accounis to be reached. Simon James Haincs & Co Chartcrcd Accountants Carlion House 28-29 Carlton Terracc Portslade Brighton BN41 IUR Date.. Page 2
ADUR SPECIAL NEEDS PROJECT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 77.536 56,325 Investment income 3,009 2,779 Total 80.545 59,104 EXPENDITURE ON Raising funds 1,222 752 Cbarltable Actlvltks S¢h¢m¢ rVICeS 79,120 49.886 Total 80,342 50,638 NET IIYCOME 203 8,466 RECONCILIATIOIY OF FUNDS Totsl fiS brought fonvard 101.925 93,459 TOTAL FUNDS CARIUED FORWARD 102,128 101,925 The not¢s forni part of these financial statements Pag¢ 3
ADUR SPECIAL NEEDS PROJECT BALANCE SHEET 31 MARCH 2025 2025 Unrestricted nd 2024 Total funds No*s FIXED ASSETS Tanwble asscts 1,405 2,511 CURRENT ASSETS Debtors C&sh ai bank and in hand 1,005 113,760 125,614 114,765 125,614 CREDITORS Amounts falling due within one year (14,042) (26,200) NET CURRENT ASSETS 100,723 99,414 TOTAL ASSETS LESS CURREIYT LIABILITIES 102,128 101,925 NET ASSETS 102,128 101,925 FUNDS Unrestricted funds 102,128 101,925 TOTAL FUNDS 102,128 101,925 The financial sthtemcnts w¢r¢ approved by the Board of Trustees and authorised for issue and w¢r¢ si8ned on its bchalf by.. on H Rush - Tnte¢ The notes form part of these financial ststements Page 4
ADUR SPECIAL NEEDS PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basis of pr¢parlng the flnnel#l teMenti The financial stat¢ments of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Re¢ommend¢d Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabl¢ in th¢ UK and Republic of Ir¢land (FRS 102) (eff¢¢tive l January 2019}', Financial Reportin8 SLindard 102 Th¢ Financial R¢portin8 Standard appIlbI¢ in the UK and Republic of Ireland, and the Charities Act 2011. The financial staments have been prepared undcr thc historical cosl convention. Ineome All income is recogni5cd in the Statement of Financial Activities once the charity has entitleffKnl lo the funds, il is probablc that the income will b¢ received and th¢ amount can b¢ rrasured r¢liably. Expendlture Liabililies arc Tecogni8¢d as ¢xpcnditur¢ as soon as th¢rc is a Ic8al or constructiv¢ obligation committin8 th¢ charity to that expenditurc, il is probable that a transfcr of cconomic bcnefits will bc required in scttlemeni and the amount of the obligation can bc measured reliably. Expenditure is accounted for on An accruals basis and has been classified under headings that agwgate all Cost related ¢0 the ¢81¢80ry. Where Costs cannot b¢ directly attributed to particular headin8s they have bn allocated io activities on a basis consistcnt with thc use of rc50urccs. TAnglble nxed •Mets Depreciation is provided at the followin8 annual rates in order to write off ¢ach asset over its estimatrd useful life. Fixtures and fittin8S 330/0 on c051 Txalk•D The charity is exempt from tu on its charitsble activities. Fund accoundDg Unrestricted funds can be used in accordance with the Charitable objeetives at the discretion of the tNstees. R¢8tric(ed fillS can only be used for particular reStried purposes within the obj¢¢ts of the charity. Rcstrictions aris¢ when spccificd by th¢ donor or when funds are raiscd for particular StriCted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hlre purch¢ And leilng eommltmenti Rentals paid under operntin8 le¢S are ¢har8ed to the Stsment of Financial A¢tiviti¢$ on i Straight line basi$ over the period of th¢ l¢ase. INVESTMENT INCOME 2025 2024 Dqjosil account int¢r¢st 2,779 Page 5 continued...
ADUR SPECIAL NEEDS PROJE NOTES TO THE FINANCIAL STA TEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEESI REMUNERATION AND BEIYEFITS There were no lntees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Truste¢s' eIpeD During the year no tnteeS were reimbursed for any expenses incurred on behalf of th¢ charity. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestri¢*d fund INCOME AND ENDOWMENTS FROM t)onations and l¢ga¢i¢$ 56.325 Inv¢stm¢nt in¢ome 2,779 Totll 59,104 EXPENDITURE ON Raising funds 752 CbArlt•ble aellvltl Scheme serdi¢es 49.886 Tot•1 50,638 NET INCOME 8.466 RECONCILIATION OF FUNDS Total fill$ brought forward 93,459 TOTAL FUNDS CARRIED FORWARD 101,925 TANGIBLE FIXED ASSETS Fixtures fittings COST At l April 2024 and 31 March 2025 12,151 DEPRECIATION At l April 2024 Charge for year 1.106 At 31 March 2025 10.746 NET BOOK VALUE At 31 March 2025 1.405 At 31 March 2024 2,511 Page 6 continued...
ADUR SPECIAL NEEDS PROJECT NOTES TO THE FINANCIAL STATEMENTS- tontlnued FOR THE YEAR ENDED 31 MARCH 2025 DEBTORS: AMOUNTS FALLING DUE WITHIiY ONE YEAR 2025 2024 Trade debtors 1,005 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trad¢ creditors Other ¢redilors 889 13,153 26,2(X) 14.042 26.2CK) MOVEMENT IN FUNDS Net movement in funds Ai 31.3.25 At 1.4.24 Uomtrleted fundi Gen¢ral fund 101,925 203 102,128 TOTAL FUNDS 101,925 203 102,128 Net movcmcnt in funds, included in thc abovc arc a5 follows: IornIng resources Rcsourccs expended Movcmcnt in fid3 UnreJtrl¢ted fundi General fund 80,545 (80,342) 203 TOTAL FUNDS 80,545 (80.342) 203 Comparatlvu for movement ID fuDd• Net movemcnt in funds At 31.3.24 At 1.4.23 Unrestrlcted fuDdi General fund 93,459 101,925 TOTAL FUNDS 93.459 101,925 Page 7 continued...
ADUR SPECIAL NEEDS PROJECT NOTES TO THE FINANCIAL STATEMENTS- continued VOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS - eontlnued Comparative net movement in funds. included in the above are as follows.. Incoming Resources expended Movement in funds Unrejtricted fundi G¢neral fund 59,104 (50.638) TOTAL FUNDS 59.104 (50.638) A ¢urr¢ni year 12 months and prior year 12 months combincd position is as follows: Nct movement tn At 31.3.25 At 1.4.23 Unreitrlcted funds General fund 93.459 8,669 102,128 TOTAL FUNDS 93.459 8,669 102,128 A Current year 12 months and prior year 12 months eombined net movemen¢ in fill8, Included in the above as follows.. Incoming resoUe$ Resources expended Movement in fillS Unr¢strl¢ted fundi General fund 139,649 (130.980) 8.669 TOTAL FUNDS 139,649 (130,980) 8,669 RELATED PARTY DISCLOSURES There were no related party tr8nsa¢tions for the year ended 31 March 2025. Page 8
ADUR SPECIAL NEEDS PROJEcr DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 MARCH 2025 2025 2024 INCOME AND ENDOWMEIYTS Donadonj and l¢ga¢lei t)onations Grants Subscriptions Stage Production Workshop Event income 7,804 39,750 11.925 1,140 16,917 21.657 13,000 9,420 12,248 77,536 56,325 Inve•tm¢nt ID¢omt Deposil account intCTCSt 3,009 2,779 Total IDcomlng rewurc 80,545 59,104 EXPENDITURE RalslDg donadon• and legaele• Fundraising & ¢vent cxpenscs 1,222 752 Cbgrltable aedvltltj Wages Other operating leases Insurance P(vsta8c and stationery Sundries Project ¢xp¢ns¢g Trainin8 Unifomi Equipmeni repairs & r¢newal$ Prof¢55ional fccs IT Softwart & consumables Fixtures and fittin8S 55,676 2,474 1,209 39,231 1,157 54 200 1,042 1,580 834 394 605 775 624 9,036 4,429 455 492 1,416 76,474 48,136 Support ¢o•t$ MaDagemeDt Telephone Adv¢rtisin8 50 866 50 90 916 140 Gov¢rD&D¢¢ CNtI Accounltyncy 4nd1¢8al fees ,730 1.610 Total rcsources expended 80,342 50,638 Net income 203 8.466 This page does not fonn part of the statutory financial statemenls Page 9