CHAIUTY REGISTTIoN NUMBER: 10911M4 Spiral Sussex Company Limited by Guarantee Unaudited Financial Statements 31 August 2025
Spiral Sussex Company Limiled by Guarnntre Flnhndal Statements Year ended 31 August 2(125 Trus*¢s' annual EEW[ lincorpornting the directols relrt) Indwdertt examin&s reixffl to the truseS s¢M¢t of fiTkQt)cial a¢iivitie$ (krlUdIng in¢ome and experwliture a¢¢ountl Staiew¢rt of finJTrci#l pjsitio seMent of ¢a$h flows N¢eS to Ihe fincial 5tatement5 io
Spiral Sussex Comp8ny Llmlted by Guarantee TrDStees' Annual Report (InLx)ryoratI the Djrettor's Report) Year ended 31 August 20Lfj The tru5tee5. who Arc also the dir¢ctiKs for the pu4)oses of company law, present tkir r¢rA)rt and thc unaudsted finanrial t3tenxnts of the charity for ihe y¢ar Ended 31 A8 2W25. ReferenLT nd #dmSnlstralivt *tA118 Reglstered charAty name Spttal SusseK Charlty re&tOll IIVJI(144 Cwipgny registrnlion number 04263 Prlndp81 Dffice and ftgi5tered 168 Church Road oifice Hove Easi Sussex BN3 2DL Mr M W Shanahan Mr M G F Blackwell Mr G l) SteveThson Independent exgmlner UHY Affinia 168 Church Road Hovc E#s¢ Sus$ex BN3 2DL The Trustees, who ar¢ also direcioTS, praent Ih¢ir onnugl rEport and the financial stht¢ments of thc COTllW4ny fnr the yeArtnded 31 August 2025. Spiral Su55ex is constituted 35 a limited company and registered wilh the Charity coTtI$S1On¢zs on 12 March 2rK12. Tk governing do¢umeni is the [noranth1[Th snd arfÉclcs of ass(xialion of the compaTJy lincortM)ratrd on 2 Au8USt 2£1) as annded by Scial resolution upjaied 5 February 2(K>2. The address of Ihe eharity is Unit IA Prospeci House. Tr Hyde Business Park. Bevend¢4n. Bri8hion, BN2 4JE.
Splral Sussex Company Limlled by Gurntee Trustees, Annual Report Ilncorporntlng th¢ Dlrethbr'5 Report)(¢01J Yar ended 31 August 2025 Obie¢tlvu attlvitl The princÉpRI aim of Spiral Suy¢x is ty provide Day C¢ntre. evening aDd we¢k¢nd activities fc young wple and adults with learning difficolti¢s and disabilities. llw cover sports, leisur¢ aDd recreational interests, Sla1 evening& outings and holidays. Alsts, io provide trainÈng and 8ktlls thrwgh daytime learning prosr8nuEg. Achlevements perfornwKe Review ofdeveloprnenls. acthvilies at)d achieveNnis tast year we introdllced a BraTrt sym for some clienLS who we4r unable to afford the fee incr%&. This has Work well for those Llienls sutTering financial hardship ar we will aim w eontinue wsth the scheme. Thi5 was also supwrted by a gran¢ from the Derek and Eilren Dodgson Foundation. and we ate hopeful that this ran nm throu8h next y¢8r as well. It has siill proven difficult resurrKt th¢ cv¢ning leisure club activities 8nd the nurthr5 are down for th¢ weekend rlubs. We will Contin to promote the B-Acti¥e ¢lubs will sear¢h for SO external funding lo help sub5idise the costs. Itt contrast the Spiral Jets clubs, for oor ywn8er clienL4, has io tun with steady attendances. The Day ttDtre 311endance has sr8rted io increAse ag&in after sufferikg a slight dip due to the price ittrtases. Th¢ extr& manpower in the offi¢c is begillning Its pay dividtnds- ITr pronhxin8 our service5. aRd iK)th th¢ holidays. and Day ¢entre attendaEKes arc reaping the benefit of incrc&%ed numbers ¥nd eKJtsiries. Fiandal revie Tnnsport Th¢ introthicuop (Trf th¢ three htre minibu5&s has held enornSlY irt outr abiliiy to provide a reliable door ro door transport service, which i5 SO Lmwjttsnl for many of our Clients. However, we Still have two Mi ercedes off th¢ road awaiting parts for iheir gwboxes. Staffing irainiftg We h&v¢ sttuggled al times this year with levels dye to eXlenced 0p1¢ ving away frnrn the area and subse4uet)tly having to replace ihem with less experienced 5ff. It has aiso proven more difficulr ¢0 find reliable volunt¢ers. However, the staff traiJ)ing programs are going well and now all stttff &re abl¢ to access full online training. We have also Intr¢¢d regular staff training day5. The other asrttt of stsff is the steep risC5 in ihe t05ts of employittg twe s(aff. This is a ¢onstant battle gs the c(wncils are so reluctant to agree io incre% In fee charges. In addition we have faced son disruptiOTL in Manageme this year io tbe illts&8s of key [SOnnel including Mark Shanahan and Chris Pa8¢. We h&ve a150 had to ¢ov¢r medÈuTrterm TrlltKss within our Holiday leadership resort to iemp)r4ry staff to pyovide emergency cover. Overall View Alrh)ugh this hos tten i difficuli ye4T th¢ future looks brighL and both the holiday5. 8nd Day centre aclivities ale se¢ing thealthy increase in attendance.
Sra1 Sussex TrustW8' Report (Incorporadng the Dlrector's Report)(£ththw Ye&r ended 31 Au%u5t 2025 SM1 compw prtsvlsions This rert has be¢n w¢paTe4 in with the Fyovisions applicabk to ¢ompanies ¢nlitled ro the small compantes exemption. The irusiees. 8nnuai rep)rt was 2ppro¥ed on 20 May 2026 and signeAJ on tehalf of the tx)&rd of trustees by.. Mr G D Sieven50n Trustee
Spfiral Sussex Company Llmlted by Guarantee independent Ether's Report to the Tnetts of spir Sussex Ye&r ended 31 Augiist 2025 I rcwrt to the trustees on my Ugminlon of ih¢ fInala1 StatEnts of SpÈral Suss¢x (IhE ctwity) forihe rende& 31 Au8usI 2025. RespoA51bllltlL4 Fjasis ol rey>rt A5 the trustees of th¢ company land a150 Its directors for the pury05es of Ly)mpany lawl y(xJ are re%nsible for the preparatioo of the financial %iateTrnÈ5 in COrdanCe with Ihc Tequirements of the Cotnpaoies Aci 2(5 ('Ihe 21MXJ AL'I. Having saii5fted myself thai the accounts of lh¢ LY)mpany are nc¢ requirnj to be audited Part 16 of the 2(Nkn kn and ale eligibk for RndependenL examination. I rert in reSrt of my examiTrion of the charity's 8s ¢8rried out UDder 5er¢ioD 145 of the Charities Aci 2011 (he 2011 Act'l. I carryillg out my examination I have followed thc Direetions given by the ChaTity Commi8Stun under sectinn 14fj15Xb) of tk 2011 Aa. Since the charity's gr05$ incots excecded £250,1XX) your examiner must be a member of 8 IK%ly listed in se¢iion 145 of the 2Ql l Aci. I confirm thAI W am qualified io undertake the ¢xamination tK¢au5e l am a ¥tmber of the InStEtu of charter knouniants in England and Wak5 {tCAEWI. which is oTre of ihe listed bodies. I have Completed my exa¥ninalion. I confjrm no matters have to my attention iTt connt¢iion with the examin4Jtion giMn8 me cause ¢0 lIeve.. attountittg records wu¢ ke ID of charity *% required by 5e¢tion 386 of the 2(th Act: or the financial 5tst¢tnents do not accord with those records: or the financial staiLniLnili do n(x Comply wiib the a¢cowtiing requIrenIS of 5tt1ion 396 of th¢ 2(K)6 Act other thaD ally requir¢nnI that the ac¢(x]nls 8ive a and fair, view which 1$ not a matwconsidered a5 Part of an sndcpeThleThi ¢vmination: or the financral st&emeDts have pot beert preprnj ID wcordance with the meth(ds and principlc% of ihe Statemerti of RecornTr£nded Practice for accounting and reporting by charitlC5 Applicable to lhtti pring their aOlts itt xcordance with the Financial R¢p)rting Sththrd #pplieable in the UK and Republic of Irelartd IFRS 102).
Spiral Sus Compw ljmlted by Gvarantee lDdepetht EXaner'S Report to the Trnfjtew ofspirnl SusseX(¢•w*KdJ Year ended 31 Atsgust 2025 I have no concerns and ha c(C across no other matter5 in ¢onncclion with th¢ exsmirtaiion which attentlolj should be drawn in thi5 reIx>rt in onler to enable a pryr understslg of the accounts to be reached. UHY Affinia Ileni Exattiitacr 168 Church Road Hovc Fasi Sussex BN3 2DL
Splrnl Sussex Company Limlted by Guwgntee Statement of Finonelal Actlvltles (lueludlDg incom¢ and expenditure accountl Yegr ended 31 August 2025 Utweslricted funds Total fyllds Total hjnds Note al ¢ndowDwkts Donaiions and legacies Chsritable ¥iEVit&es 9J14 537 J07 547.321 679,523 679.523 688,523 Total Inme 688,523 Expemll ExFndi¢UTe on Ch)ble activÉtie$ Total eypenditure 651.342 651.342 6.892 6(X),892 651.342 651,342 Net IDcomel(exFndltsr¢) net movernent In fvnd5 37.181 37.181 153,571) ReeotKlll&tloD of tsnds Total funds ftbrwanl Totsl futsds carritd forward {44.I64) {&983) 144,1641 (6.983) 144.1641 The slemen{ of financial tivitses tncludes all gains fjThl1gS5es I¢co8ni5ed in the year. All tncome and expenditure derive from wntinuitts aciivitirs. The ortes ofj pages 10 to 18 form part rfthe5e f8ClaI stalent&
Splrnl Swssex Company LItrd by Guargntte SttemÈnt of Finn¢ial Pasltlon 31 Allgi 2025 2025 J)24 Tangible fixed assets 18,592 D¢brors Cash &t nk and in hand 14 71.701 42.157 57,965 20,470 78,435 113.858 Creditors: ants falllng due wlthln one year current Il¥Jbllities 15 117.376 124.088 3J18 45.653 Total assets le cllrrtnt liabllltles 15.074 (17247} Creditors: amoullts fgUkn8 8fter more th one year i e¢ Il•bllitks 16 22.057 26.917 {6,983) (44.164) Fund8 of the charlty Unrestricted funds (6.983> 16,983) 144,1641 144.164) ¢h8rlty fund5 For ihe year ending 31 Augusi 2025 the ehortty was entitled to exemption from audtt under s¢¢tion 477 of the Comp4Ries Act 2(lJ6 relEng 10 small companies. Directors, resp)nsibilitie5.' The mernber8 have not Tequired thr Compan). to obtain an audit of its fin0la] stltririents for the ycar in qu¢s1ion in xcon1 with section 476: The directors knoW1¢d8e their responsibilities for complying with the requiRments of the Ac¢ with (o accounting records and the preration of financial statements. Thes¢ fmanLial statements have been pEepaJEd in accordance with the provisions #pplicable [MpanieS subject to the small companies. r¢8ime. ThE $ent of financial TAX8ition cotrtinueg on the following page. Tht noteson p4ge$ 10 ts 18 forni part of the $tatemenS&
Splral Sussex Company Llmlled by GuAran¢ee Statement orntwld P[(10(&#UdJ 31 August 2025 Tltese findncial SlatentS We approved by the boBrd of tnNees WKI authori for issue on 20 May 2026. and are sisned on behaIf of the iKbArd by: MrG D Stevenson Tn1¢¢ The notes on pa¥e$ 111 to 18 fonn ofthese llnanci915tstanet&
Spiral Sussex Compgtty Llmlt¢d by Gllrntee ststememt of Cash Now5 Year ended 31 Augus¢ 2025 Cash Ilows frthn adfvlties incomel{¢xp¢tjWre 37.181 153571) AdjM.fimentsfvr.' Depreciation of tan8ible fixed sssets Imerest pAyablc and similar charges IGains)noss on disp>sAI of tsngibk flxed a55ets Accrued {incomeyexpen5es 6,IWI 13290 1703) 119358) 9,469 3,897 5.221 25.441 Chon8eJ in.. Trade and other delrtOTS TAde and other creditWS {13,736} 11546 9,7fKJ {5,5041 (5.287) Cash gerterakd frorn op¢rnljODS 35.517 Jntrrest paid N¢t tAsh froJ¥dlustd inl UFeratin8 activitie5 I13,2) 22.227 (3.8971 (9,1841 Ch tlows from 1Lttng artlvldes Purchase of iangtble asset5 Pr¢1 trorn sajc of tsngible Net cash frOn{sed in) investing actiViU¢S (1801 4,51K) 4.320 (317) {317} Cgsh IIow5 trom financillg Ktivhles Proceeds frnm borrowings N¢t Lash ed in fJnanLin8 aLXiviiie 14.8(1)} (2,6(KJ) {2,6(K)I Net lncyt4tr1(deersel in cth and e4ui*A]ents an41 eBsh equIYets at beglDDing of year Cash and cash equlvalents Jt end ofye4r 21,687 20.470 112.101) 32J71 20,470 42.157 Tht notes OD pag25 10 to 18 form p•rt of theSen¥tIll st8temeDÉ
Splral Sussex COmpY Llmltrd by Gu4rAn¢ee NotL8 to th¢ FlnAll471 St4tements Year ended 31 Aygus12025 The chaxiry is a public n¢fir entity and a wivat¢ compaThy lirnited by guarntsteg. 818ed in England and Wales and a registered chatity ITh EnglaMI atld Wale5. The a(th55 of the regitred offi¢¢ is 168 Church iioad, Hove. Easi Sussex. BN3 2DL. I Statement of eompllance Tbcse finan¢ial sraiemErtts have been pr¢pal in cotnpl1ae wilh FRS 102. Tr Fintincia] Reporting Standatd dppli¢able in the UK and thc Rcpublic of Ireland,. Statert of Recommended Prarfice applicable 10 charities prwing their Aeeounts in Rccordance wih the Financial Reporting Sthndard applicable in the UK and Republic of Ireland IFRS 1021 {Charities SORP {FRS 102)) and the corn1¢5 Act 2([ A¢eouLthig polle1( B1$ ofprepArat&oD The financial stsrernertts bave been prepared on the hisiorical &[ b&si4 as m(xJified by the rcvaluAtion of certain fingncial assets and liabiliti¢S atld inv&stment propertits measurd lli fair Wdlue through profil or ltsss. The finCIal statements are pr¢pared in 5rling. which ts the fun¢tional ¢unTnq of the entiiy. Golns eODC£rn The financÈal have been pr¢pat¢d on th¢ 8oiThg lc¢M basis. The validiry of thÉs assumption depeDds on the tontinuing sUPP)rt of the crediiors. If the 8offing concern ba515 pmves not to be appnipriate. adjustments viould hav¢ to be Tnade to Feduce the traI3[e 5hect va]ue of azts to their recoverable arnount io provide fotally furtlrr liabilities that mtghi aris¢. Dl8¢ILwre ex¢mptioAs The enuty satisfies the ¢riteria of a qualifying entity &$ defined in FRS 102. As Sh, advantage has been of folk)wing disclosyre ex¢TDpiÉon$ available urthr pata8raph 1.12 of FRS 102.. - Dis¢losures in resFct of financial Instruments have not ken presentrd Jud8ement5 kzy SWTces Dfestlmgtlon tertaIntY The preparntion of the financial statCTrXllL¥ requires Thanageml LO make judgcmtnts, estimates 8nd assumptions thaÈ affect the amvunts T¢PUrted. These eytimatcs and art ntinua]ly reeWed and are based on eXrienCe other facl¢)rs. ID¢ludin8 exrEciaik0Th5 of eyents tha¢ att Trieved to k r¢asonable onderthe cireum$tan¢e5. io-
Splrnl Sussex Compny Llmited by Guarantse Note8 to the Thwicial Statellts(rdrfW(dj YeAr ended 31 All881 2025 Accountlng policies Fnd Accounting Unres(ricted fu•ds are avaTlabl¢ fw use at discretion of the trustees to further atty of the charity's purp)5¢5. Designated funds are unrestricwl h]nds eom?arked by the trustres for particular futtstt projxt or commitment. R¢strirfed funds are Subject io $trictiOnS OL their expenditttre by th¢ th)rtor or through the ler ¢)f an appeal, and fall into one of ¢wo sub-cl&%%es'. restricted income fvad8 (Trr endOWnt fund& Incomlng rewirces All incornin8 resour¢es are in¢luded in the 51at¢ment of financial a¢tivities when eDtiUertnl has passed to ihe ChIly. li is probable that thc econoN¢ betLefits assttiated with ihe Iransaciion will tlow to the chariiy 8tMI the ally)uDr ean be reliably The folltiwing s[lf1¢ w)licies gpplied io rticUlar ¢e8ories of Ion. income from donations or llt$ ts recognised when there is evidejwe of et)titlemeol to the gifi. receipt is probable and ils 8mounl can be measured reliably. [egY incouje is rewgnised when receipt is probable and tniit]¢mertt ts esthbli5he income from donated goo(ts 15 Inca5ured at Ihe fr value of the ulll¢ss this is in7pfAcii¢al to ffleasure reliably. in which the valu¢ 15 dertved from the cost to the or the e5tiTna(ed re59]e vol. ]hThated fx51iiies and 5ervice5 8re recognised in the counis when T¢c¢i¥ed if the value catl be r¢liably nusUd. No 8mouMS are included lor the ¢ontribution of general volutrteers. iKome from contracts for the supply of setvitt$ is recognised with th¢ delivery of the contracied servÉce. This 15 cla5sÈfied as unrestsictcd funds unless Ihere is 8 contta¢tual r¢quirement for it to be SF¢nl OTL a parti¢ular puryL)se and ttturned if wisp¢ni, in which cas¢ it may be regarded a5 restricted.
Splral Sussex Compony Llmlted by Guaraotse Notes to the nallal Ststements(roAtrMwd) Yw ended 31 AugiL%t 20LS Aecoylltin8 wJkAes Expenditur¢ is recognised on an accrua15 basis L8 a Ilabiltty És incurred Eyftdlwre include$ ]y VAT which canrLOt be fully recovered aNI is clAssified nder headillg5 of ttx statemem of financial activitÉLs to which it Telatr8= expetyjiiwe on raising fuN15 Lncludes the costs of all fundEwsirt8 acttviti¢5. evenis. non- haritabl¢ trading activitie5. and the salc of donated gj5. ¢xttrK1illJ on charitabl¢ activities irt¢lud¢s all cosis l[Kvr by a charity in uRdeTtakitl8 ¥ctiVlEies that further its chaTirable for the nefit of lis beneficiaties. including those sUprt C05L%' tlnd COSLS ftlating to goyemance of the ch&tty apwmioDed to charitsble activiiies. het exF¢ty]i¢U includes ail eXtEndItu it is neiiher related to raising fvnts for the charity nor part of its exFndiltue charktable a¢tlVR¢ies. All cost5 ar¢ ail(KaLed to ¢%ndITle ¢a*8ories trflecting rh¢ use of the yes0rCe. Direct Costs ttriburoble to 8 SLn8le activity are ail(uted direcily to thai xtivsty. Shartd costs are appDriioncd bdween the activities they conlribute to on a Feasooable. jUSlifubl¢ and conststent basis. Tan%ibie wets Tangible assets are irtitiaily reeorded ai ¢05t, and subsequeDIly stated at C05t Icss Jny ¢cUmulad depreciation impairnrni losses. Atty 13ngible assets ai revo]ued allnts are tecorded at the fair value at the of reva]uatiott less any sub3quent KcuThlat¢d depre¢iaiion and stEbsequcnt accumulatcd impainent losse5. D¢preclallom Depre¢iaiion is c&lculated so a5 write off the cost or valuation of an asset, less its residual value. overthe useful economic life of that a$5et as follow5-. Evenly over th¢ rerni of (he lease 25% reducing balance 25% reducing bal&tt % red18 balance Short leabehold prn]kny Plant and mxhinery Motor vehicle5 F41pMen[ l2-
Spiral Sussex C(ftmpany Umited by Guaran¢e¢ Notes to the Flnancknl Statements(•thrJ YeAr eDded 31 August 2025 A¢cotsntADg polleles feththd) ImpAlrm¢ntofO¥ed lets A Teview for tndicators of impairment is caTrTred out at each r¢tM)rtÉn8 da. with the e0Verable amunt being e5timai¢d where such indicators eKiSL Where the carrytng value ¢xceeds ibe recoverdble EUll( the &s%el 1.5 impaiNI accordingly. Prior impaim)ents are alFA) reviewed for possible revcTSa] at each reporting date. For tht puryoses of Impaln[rt trsiin& li is not wible to estirnate the recoverable amouDÈ of an individual assel an estiThMte is nwle of the recoverable ar[mnI of ih¢ Ch. generating tjnii to whi¢h the aseÈ belongs. The c&sh%enerAttns unit is th¢ 5mallesi ideDtifiable grnup of as5et5 that includes the asset and geDeTates cash xllflows thai largely indep¢nderti of the Cash inflow5 fyorn other assets OT groups of sets. Flnttnd Instrnm¢nts A Iinanciai asset or a fjnanciai liability is recognised only when the emiry FKcomes a party to the contrdctual prov¥sions of the insmIt. Basi¢ finatKial instrurnent5 ar¢ Ènitially recognised at the amount Trtxivable or pa{ble in¢lu(Jin8 any rclated transaction ¢ost5, uDle5S the ¢onstitus a financing tr#i>sa¢tion. Whe li is recognised JI the present value of the future payments discounted at a market rate of inierest for a similar debt irtstrument. ceThi assets and utrent liabilities are svbsequently aSured at the cash or oih¢r ConsidtIOn exp¢¢trd to pwd or weAved and discounted. Dekn instrumctrfs are 5ubsequenily fflcasuttd at 8rtKTrJtised eosi. DE15lled eontrlbution pla Contributsons to defined ¢ontriburion plans recognised as an exrKnY tn the in which the related rVICe is provi<kd. Prepaid contribuliorts are rttognibed as an asset 10 the exten¢ that the prepayrttent will lead w a reducuop in fi]iure payEnents or a ¢ash TtfuNI. When contributions are not ¢xpected ro be settled wholly within 12 months of ihe end of the re]y)rting dAte in which the employees rejider the related service. the liability is medsured on a diswunted pjybent value basts. The llnwinding of the di5coimt is recog)ised as an eXn$¢ iEh the peri3 ITh which it arises. Umlttd by guardlltee The wmpany 13 limtied by 8varnn(¢¢ atKi does have shatt capital. Th¢ liability of th¢ tr£mt¢rs itE the rvent of the Company b¢ing liqutda*d is Itrnited io £1 per 13-
Spiral Sussex Company Llmlted by Guarantee Notrs to the Flnanclal Statementsfe•*4¢4) Yw ended 31 Auwjst 2025 DonAtiow aJMI letad UnrestiIcd Totsl UDre5trictwJ Trt81 FUTKIS Fuuds Funds 2024 Grants Grw2rs rrxetvable 9.814 9.814 Cbth¢Able attlvhk5 UnTestri¢ted T(¢41 Funds UnrestTi¢ied T£rtat Funds Funds 2025 Fund 2024 Evellt5 Holiday incon Media group iKomc Itelle0$ 295 J84 94.8( 271J17 17,813 679,.523 295J84 94.809 271.317 17.813 252.869 92,81r2 179,646 12,190 537,507 232.869 yi.¥u) 179.646 12.190 537JU7 679J23 Expendlture on ch8rlthble acdvltks by fund ty Unrestricted Totsl Unrestricted Total FU[S Funds 2025 Funds 2024 Direct ¢haritabk Ktivities 651.342 651J42 600,892 O(M),892 Ewdltur¢ Ltharftabl¢ •dlvltles by adlvlty lyp¢ ivitics undertaken Total twkds Total fund directjy 2025 2024 Di¥ect charitable act]tieS 651,342 651.342 Net i[Kml¢4dfturtj Net trncomellexpendithrel is swed aftErCbar8illIcredI[Ing)'. tkpreeiaiion of tangible fixed assets 6.197 -14-
Spiral Sussex Compw Llmlted by Guarantee Notss to the FlnAnd41 Statawits¢wMthM¢d) Year ended 31 Ao8YSt 2025 lfft Indepe¢ ¢AamitIoll fe45 2024 Fees payAbl¢ to the ind¢pendeDt CAamItr for.. tndependetlt examination of the fioaneial stsiements 2,880 11. staff c(6ts The total sthff Costs #j employee Eenefjts for the reporting rETi(Kt are analy5ed as lollows". 21J25 2tr24 Wages athl sal1¢5 S¢xial security ¢osis Employer contr1ttIOnS to pension plans 313.243 27,908 31Y2J75 16.299 5.Th12 323.876 346.619 average head count of employees during the year was 20 (2024: 20). Th¢ average number of fttll-tirrK cquivalent employees during the year is analysd a5 follow5= 2025 2024 Numbcr of operating stsff 20 20 No employee recelved employee trEnefLiS of nM)re than £60,¢ during the yesr12024: Nill. 12. Trustet remuneration attd expenses No remuneraiion or benefi(5 from employment with the charity or a related erttiiy were received by the tiu$tee$. -15-
Spiral Su&sex Cow4ny LlmEted by Guarantee Notu to the Flmanclal Statementsr¢wrfl4urfé) Year ended JI AUgt 2025 13. T•nOble fixed Short leasehold Plant &nd protKrty nwhinery m)r vehi¢les Equiwni Totsl At I Sep[n1¢r 2024 Additiort$ Disposals At 31 Augusl 202S Depreeiatlon Ai I Septemb¢r 2024 Charge for (he ye4r Disposd5 At 31 August 2025 Carrylng 8mwiit AI 31 August 2112S Ai 31 Augusi 2024 7.014 9M39 68,ISKI 5,127 180 89.370 180 112.(th) 77J50 {12.IMX)) 7,014 9.039 5.307 7,013 8,266 193 41.9ry3 5.623 18203) 39.323 3.782 381 6.197 18203) 58,958 7.013 8,459 4.163 16,867 2W7 1,144 1.345 18 J92 28.406 773 14. 1)¢htors 2024 Trade debt Prepayments and accrued income Other debtors 64.701 J,965 2.(N)O 5.IX)O 71,701 57,965 IS. Credltors: amouttts f4111D8 due wltbiD oneyear 2024 Bank lo85 and overdrafts A¢crua]s and defeTr&l income Social s¢rurity and other tsxes Othercr¢ditors 720 80,419 6,236 24.001 6.720 99,677 16,606 117.376 124,088 -16-
Spiral Swx CoMpY Llmltsd by Guardntee to Ihe Flnaudai S¢atementsiwAnw•d) Year ended 31 Awgust 2025 i& CT¢dttOhT: amou] f15% due th Ttsore thanone year 20 24 loa05 and ovrr(trafts 22.057 26.917 17. PeMlonsAttd other pos1 retIreme benents DefJn¢d contrlbuti¢Jn plans The ar(nI ¥e¢o8nised in Tnct)me or exFNli¢UYt an expense ID Telataon lo defin¢ ¢ontsibution Pla[ was £5.468 12024.. £5.IM)21. l& Analysis ofcharitable funds UnreStr1d fllnds At I Septemlr 2024 At 31AW20 Income Expenditure General fuftds 144.164) 688.523 I1 J42) {6.983) At I S¢pmFtr 2023 Ai 31 AUgt 20 24 In¢ome ExndItuTe C¢tml fwids 547.321 (fAK).8W2) 144.1()4) 17-
Spiral Susyex CompAny Llmiled by Gu4rantee Notes to the FlnaDdal SlatementsfwrflNwdJ Year ended 31 AugiL8t 2 19. Anolysls ofnet ssets between funds Unr¢5tricted Funds 2025 Tangible fixed assers Current &%se Creditors less thwj l year Cre(liiors 8¥eaier than l year Net liabllltkj 18,592 18,592 113.858 113I58 {117,376) 1117,376} (21057) 121057} 16,983) 16,9831 unreStrird Funds Futbls Tangible fixed assets CurrEllt asscts Credttors less than l year Creditor5 8ttai¢t than l year trt li*bllld 28,406 78.435 78,435 (124.088) 1124.088) 126,917) 126.9171 144,IM) 144.1641 211. Reservethllds polky tn view of the current finAncial position. the trusi¢e5 are Rviewing the policy and dis¢u5sin8 5tep5 to tske to elirninate any defi¢iLg that tirise. 21. Analysts rfchanges net deb¢ At At I Sep 2024 Cash t]ows 31 Aug 2025 Cash 8t bonk and In hand tkbt due within one year Debt dt after one y¢ar 20A70 16,720) {26,917) {13.167) 21,687 42,157 (6.720) 122,0571 13.380 4,8f 26.547