CHAIUTY REGIST￿￿TIoN 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 rel￿rt) Indwdertt examin&s reixffl to the trus￿eS s￿¢M¢￿t of fiTkQt)cial a¢iivitie$ (kr￿lUdIng in¢ome and experwliture a¢¢ountl Staiew¢rt of finJTrci#l pjsitio s￿eMent of ¢a$h flows N¢￿eS to Ihe fi￿ncial 5tatement5 io Spiral Sussex Comp8ny Llmlted by Guarantee TrDStees' Annual Report (InLx)ryoratI￿ the Djrettor's Report) Year ended 31 August 20Lfj The tru5tee5. who Arc also the dir¢ctiKs for the pu4)oses of company law, present tkir r¢rA)rt and thc unaudsted finanrial *t3tenxnts of the charity for ihe y¢ar Ended 31 A￿8￿￿ 2W25. ReferenLT *nd #dmSnlstralivt *tA118 Reglstered charAty name Spttal SusseK Charlty re&￿t￿￿Oll IIVJI(144 Cwipgny registrnlion number 04263 Prlndp81 Dffice and ftgi5tered 168 Church Road oifice Hove Easi Sussex BN3 2DL Mr M W Shanahan Mr M G F Blackwell Mr G l) SteveThson Independent exgmlner UHY Affinia 168 Church Road Hovc E#s¢ Sus$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 coT￿￿tI$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 an￿nded by S￿cial 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, S￿la1 evening& outings and holidays. Alsts, io provide trainÈng and 8ktlls thrwgh daytime learning prosr8nuE*g. Achlevements perfornwKe Review ofdeveloprnenls. acthvilies at)d achieveN*nis tast year we introdllced a BraTrt sy*m 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. Fi￿andal revie Tnnsport Th¢ introthicuop (Trf th¢ three htre minibu5&s has hel￿d enorn￿SlY 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 eX￿lenced ￿0p1¢ ￿￿ving away frnrn the area and subse4uet)tly having to replace ihem with less experienced 5￿ff. 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. S￿ra1 Sussex TrustW8' Report (Incorporadng the Dlrector's Report)(£ththw Ye&r ended 31 Au%u5t 2025 SM￿1 compw prtsvlsions This re￿rt 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 Tn￿etts of spir￿ Sussex Ye&r ended 31 Augiist 2025 I rcwrt to the trustees on my Ugmin￿lon of ih¢ fIna￿la1 StatE￿nts 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 %iateTr￿nÈ5 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 re￿rt in reS￿￿rt of my examiTr*ion 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 ¥t*mber 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 requIre￿nIS of 5tt1ion 396 of th¢ 2(K)6 Act other thaD ally requir¢n￿nI 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 lh￿tti￿ p￿￿ring their a￿Ol￿ts 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 EXan￿￿er'S Report to the Trnfjtew ofspirnl SusseX(¢•w*K￿dJ 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 understs￿l￿g of the accounts to be reached. UHY Affinia I￿le￿ni 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 In￿me 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(exF*ndltsr¢) 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 s￿lemen{ 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 f￿8￿ClaI stalen￿￿t& Splrnl Swssex Company LI￿￿trd by Guargntte St*temÈnt of Fin*n¢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: an￿￿ts 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 rel￿Eng 10 small companies. Directors, resp)nsibilitie5.' The mernber8 have not Tequired thr Compan). to obtain an audit of its fin0￿la] 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 pre￿ration of financial statements. Thes¢ fmanLial statements have been pEepaJEd in accordance with the provisions #pplicable [￿MpanieS subject to the small companies. r¢8ime. ThE $￿en￿￿t of financial TAX8ition cotrtinueg on the following page. Tht noteson p4ge$ 10 ts 18 forni part of th￿e $tatemenS& Splral Sussex Company Llmlled by GuAran¢ee Statement orntwld￿ P￿[(10￿￿(&#￿￿UdJ 31 August 2025 Tltese findncial Slate￿￿ntS We￿ approved by the boBrd of tnNees WKI authori￿ for issue on 20 May 2026. and are sisned on behaIf of the iKbArd by: MrG D Stevenson Tn￿1¢¢ The notes on pa¥e$ 111 to 18 fonn ofthese llnanci915tstane￿t& Spiral Sussex Compgtty Llmlt¢d by Gllrntee ststememt of Cash Now5 Year ended 31 Augus¢ 2025 Cash Ilows frthn adfvlties incomel{¢xp¢t￿jWre 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 C￿h tlows from 1￿L￿ttng 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(deer￿sel in cth and e4ui*A]ents an41 eBsh equIY￿e￿ts 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 COmp￿Y Llmltrd by Gu4rAn¢ee NotL8 to th¢ FlnAll47*1 St4tements Year ended 31 Aygus12025 The chaxiry is a public ￿n¢fir entity and a wivat¢ compaThy lirnited by guarntsteg. ￿818￿ed in England and Wales and a registered chatity ITh EnglaMI atld Wale5. The a(th55 of the regi￿tred offi¢¢ is 168 Church iioad, Hove. Easi Sussex. BN3 2DL. I Statement of eompllance Tbcse finan¢ial sraiemErtts have been pr¢pa￿l in cotnpl1a￿e wilh FRS 102. Tr Fintincia] Reporting Standatd dppli¢able in the UK and thc Rcpublic of Ireland,. Stater￿t 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 corn￿1¢5 Act 2([ A¢eouLthig polle1( B￿1$ 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 fi￿nCIal statements are pr¢pared in 5*rling. which ts the fun¢tional ¢unTnq of the entiiy. Golns eODC£rn The financÈal have been pr¢pat¢d on th¢ 8oiThg l￿c¢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 a￿zts 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 S￿h, 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 Thanagem￿l LO make judgcmtnts, estimates 8nd assumptions thaÈ affect the amvunts T¢PUrted. These eytimatcs and art ntinua]ly re￿eWed and are based on eX￿rienCe other facl¢)rs. ID¢ludin8 exrEciaik0Th5 of eyents tha¢ att ￿Trieved to k r¢asonable onderthe cireum$tan¢e5. io- Splrnl Sussex Comp*ny Llmited by Guarantse Note8 to the Thwicial Statell￿ts(r￿drfW(dj YeAr ended 31 All8￿81 2025 Accountlng policies F￿nd Accounting Unres(ricted fu•ds are avaTlabl¢ fw use at discretion of the trustees to further atty of the charity's purp)5¢5. Designated funds are unrestricwl h]nds eom?arked by the trustres for particular futtstt projxt or commitment. R¢strirfed funds are Subject￿ io ￿$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 endOWn￿￿t fund& Incomlng rewirces All incornin8 resour¢es are in¢luded in the 51at¢ment of financial a¢tivities when eDtiUert￿nl has passed to ihe Ch￿Ily. 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 I￿on￿. 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. [eg￿Y incouje is rewgnised when receipt is probable and tniit]¢mertt ts esthbli5he income from donated goo(ts 15 Inca5ured at Ihe f￿r 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 nusU￿d. 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 ￿nall￿al 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 g￿j5. ¢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 sUp￿rt C05L%' tlnd COSLS ftlating to goyemance of the ch&tty apwmioDed to charitsble activiiies. het exF¢ty]i¢U￿ includes ail eXtEndItu￿ i￿t is neiiher related to raising fvnts for the charity nor part of its exFndiltue charktable a¢tlVR¢ies. All cost5 ar¢ ail(KaLed to ¢%￿ndIT￿le ¢a*8ories trflecting rh¢ use of the yes0￿rCe. 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 ¢cUmula￿d depreciation impairnrni losses. Atty 13ngible assets ai revo]ued all￿nts 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 % red￿1￿8 balance Short leabehold prn]kny Plant and mxhinery Motor vehicle5 F4￿1pMen[ l2- Spiral Sussex C(ftmpany Umited by Guaran¢e¢ Notes to the Flnancknl Statements(•thr￿￿J YeAr eDded 31 August 2025 A¢cotsntADg polleles feth*th￿d) 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 ￿E￿Ull( 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[m￿nI of ih¢ C￿h. generating tjnii to whi¢h the a*seÈ 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 insmI￿￿￿t. Basi¢ finatKial instrurnent5 ar¢ Ènitially recognised at the amount Trtxivable or pa￿{ble in¢lu(Jin8 any rclated transaction ¢ost5, uDle5S the ¢onstitu*s 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. c￿￿eThi assets and utrent liabilities are svbsequently ￿aSured at the cash or oih¢r Consid￿￿tIOn 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