CHARITY REGISTRATION NUMBER: 1092987 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Unaudited Financial Statements 31 March 2024 WHITESIDE AND DAVIES LIMITED Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Financial Statements Year ended 31 March 2024 Page Trustees, annual report Independent examiner's report to the trUSt￿S Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 16 Notes to the detailed statement of financial activities 17 Whiteside And Davies Limited SPLASH Special Nay and Leisure After Sch(ol H￿rS Annual Report 2024/2025 ## Charity Overview **01** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. ## **Reference and administrative details** Registered charity name; SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Charity registration number 1092987 Principal office: 3 Gladstone Terrace, Gateshead, NE8 4DY ## **The Trustees:** Chair: M Grosskopf D Rosenbaum M Steinhaus R Fisher We are grateful to our Chair, Mr Grosskopf, who was appointed during this past financial year, for sharing of his time and expertise, and contributing to this year’s successful running and expansion, of SPLASH’s service. Mr Grosskopf has many years’ experiences working with children with disabilities, as well as extensive volunteering experience in other areas. He also has Business Management and Administration experience. We are also grateful to Mrs R Fisher, who also joined the board during the previous financial year, and her input has greatly enhanced SPLASH’s efficient management, project designs, and delivery of services. She has many years of experience as Trustee for a Charity supporting children suffering with hearing impairments, along with her many years of experiences in Business and Administration. Our long-standing key trustees, Mrs Steinhaus and Mrs Rosenbaum, continue to serve as the backbone and driving force behind all we do at SPLASH. They both have more that 15yrs experience in the successful running of SPLASH and are also parents of large families, including a child with Downs Syndrome living at home. As a fabulous team, we look forward to combining efforts and expertise, and continue expanding and upgrading our organization to meet the growing needs of our community. ## **Accountants:** Whiteside And Davies Ltd 158 Cromwell Road Salford M6 6DE ## **Structure, governance and management** ## **Description of Organisation** Recruitment and appointment of new trustees is in line with the trust deed, objectives of the charity and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation. The charity is constituted as a c Charitable trust and is therefore governed by a trust deed. The constitution was adopted on 23 October 2001 and amended on 26 March 2002. ## Charity Overview Continued **02** ## **Objectives and activities** The charity’s objective is to provide holistic support to children with disabilities/additional needs, and their families, within the listed area of benefit. Support and respite are offered to the parents and siblings, while the children with disabilities are granted various provisions which can aid and enhance their physical and emotional development. Activities we provide include: Daily after school club, weekly programmes and weekend entertainment for children with disabilities; Support events and programs for siblings through Siblings Club; Support for parents/carers. In the furtherance of these charitable objects, the charity is to raise funds and invite and receive from any person or persons whatsoever by way of subscription, donation and otherwise, provided that the charity does not undertake any permanent trading activities in raising funds for their charitable objects. ## **Financial review:** The trustees consider that the results set out in the attached accounts are satisfactory. They are of the opinion that the balance on the reserves is sufficient to meet any future commitments under the terms of funding. It is the policy of the charity to maintain unrestricted funds at a level which covers current commitments under the terms of their funding. We are gratified by the continued increase in income and expenditure, which is in line with our expansion rate. Due to the national rise in living costs, and the increasing needs of our community as a result, we expect our expenses to continue to rise, significantly. We are therefore proceeding with caution, taking the necessary measures (e.g. cutting costs of equipment by buying in bulk, investing more in fundraising etc.) to ensure our financial security is maintained. All fundraising and grant applications undertaken on behalf of the organisation have been done in the name of the Charity with the prior approval of the trustees. We continue to apply to national /local funders and trusts to source funding for the running of our activities and services. We continue to work on improving and expanding the diversity of our income streams to strengthen our viability. We continue to liaise with NCVS for professional fundraising guidance and advice. Our annual fundraiser was a smashing success with the tremendous show of support from the entire community filling our management with renewed passion for giving their all to support the children with disabilities and their overladen families. ## **Our Reserves Policy** The Board of Trustees aims to hold free, realisable reserves of at least 3 months, but no more than 12 months, running costs. The purpose of holding reserves is to protect services when there are uncertainties as to whether funding for a service will continue, and to allow the orderly winding down of services should this be required. Reserves also ensure that the organisation has adequate cash, as substantial sources of income are paid in arrears, i.e. after the delivery of the service. ## Acknowledgements **03** The charity would like thank our dedicated and efficient volunteers for their extraordinary devotion upon which delivery of services depends. We are exceedingly grateful to The Community Foundation for their ongoing support. We would also like to thank The National Lottery for their continuous encouraging generosity, and The Garfield Weston Foundation, and BBC Children in Need for their invaluable support during this economically challenging phase. Splash would like to thank all funders who have invested in us this financial year, for believing in us, and sharing our passion, aims and aspirations: (in alphabetical order): - Anton Jurgens Charitable Trust - Bailey Thomas Charitable Fund - BBC Children in Need - Carpenters - Delamere Charitable Trust - Garfield Weston Foundation - Jewish Child’s Day - Johnnie Johnson Trust - Local Giving UK Costco - Magic Little Grants - Masonic Charitable Foundation - National Lottery Awards for All - Shoresh Charitable Trust - Sir James Knott Trust - Souter Charitable Trust - Sports England - The Edward Gostling Foundation - The Joicey Trust - The Percy Bilton Charity - The Screwfix Foundation - The Skipton foundation - United Way - William Leech Charity - William Webster Charitable Trust Thank you to Interlink, and JCCG for their ongoing support and assistance. ## Trustees’ Responsibility Statement **04** The trustees are responsible for preparing the trustees report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing these financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles in the applicable Charities SORP; - Make judgments and accounting estimates that are reasonable and prudent; - State whether applicable UK Accounting Standards have been followed, subject to any material; Departures disclosed and explained in the financial statements; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. - The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. - Trustees 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. ## Achievements and Performances **05** This year at SPLASH saw remarkable upgrades and expansion across many areas. As our service users continue to be tremendously challenged by the ongoing national economic crises, we at SPLASH have been doubling and tripling our efforts to address the ever-increasing need for support, by providing more and better parent, sibling, and family support events and trips. This is in addition to offering as many activities and programs as possible to the children with disabilities/additional needs, thus providing family respite, and a variety of opportunities to enhance the quality of their lives, and best develop their physical, emotional, and social wellbeing. All this expansion has only been possible thanks to the kind generosity of our friends and benefactors, whose support is truly valued during this critical time. Many appreciative users have described SPLASH provisions as a lifesaver, enabling them to cope with their challenging situations. This past year we have supported approximately 320 persons. This includes 35 core children (children with severe disabilities) and their families (50 parents and 170 siblings), and an additional 65 children with peripheral needs. ## **06** ## Our Core Provisions ## **HORSERIDING** We have provided weekly horse-riding therapy sessions at Stepney Banks Stables for three groups of six children. Our termly rotation system ensures that as many children as possible have access to this valuable provision. Thankfully, sessional reports are showing steady progress in social, emotional and physical skills for all participating children. Delamere Charitable Trust, Jewish Child’s Day, Johnnie Johnson Trust, Local Giving UK Costco, Sir James Knott Trust, and United Way, for enabling us to provide this most favoured activity. “NZ had an amazing time in horseriding yesterday. He said the leader was really nice and patient. She showed him how to climb on and off the horse instead of carrying him which made him really happy. Thank you for organizing!” ## **HORSERIDING UPDATE!** ## **SPECIALISED HORSERIDING SESSIONS:** We are excited to report that, thanks to the generous assistance of Sports England, in addition to our ongoing three weekly sessions, we have recently expanded and upgraded by setting up two new groups of five children. These highly specialised sessions are held at East Boldon Riding School, who have experience with handling children with the specific barriers some of these children face. The children have been thoroughly enjoying the sessions, displaying steady progress with their physical and communication skills, and improved self-image and emotional wellbeing. ## Our Core Provisions Ctd. **07** ## **PROJECT FUN TOGETHER** We maintained our Sunday trips to a wide range of exciting indoor and outdoor venues, and weekly Tuesday outings to an exciting Trampoline Park for children with disabilities, inviting a rotating group of siblings to participate as well. This respite has often shown to greatly enhance fragile family dynamics, allowing families to use their Sundays for quality time together, fostering connections without the usual distractions related to their child or sibling’s disabilities. many thanks to the national lottery community fund for enabling us to offer our users with these fantastic programs! ## **WEEKEND WONDERS** Our weekend program, designed for a group of six to seven teenage boys with disabilities or additional needs, has successfully kicked off! The boys have truly flourished as sn he members of this special group, feeling Sov ; valued and cared for in age-appropriate venues that we’ve thoughtfully selected based on their individual preferences. The 1I indoor sessions have been lively and full of j' joy, with the boys coming together to sing, dance, and play, followed by light refreshments to cap off a wonderful ws experience. Evening activities have included bowling, baking, and adventure golf. The feedback has been overwhelmingly positive. ## Our Core Provisions Ctd. **08** AFTER SCHOOL CLUB ACTIVITIES Our new premises offers extra rooms, which, thanks to our generous funders, have been buzzing with activity, as we offer more children, with a wider variety of activities, more often. ## Programs include: ## **SHINING STARS** **Thanks to the generous assistance of The Shoresh Charitable Trust, and The Williiam Webster Charitable Trust,** Project Shining Stars has once again been a Shining Success! At each bi-weekly (Monday and Thursday) session we have served 8-10 of our most severely disabled children, supper, and then offered them a range of activities, games and exercises specifically geared towards their needs and abilities. Each child, assisted by his/her loving and devoted volunteer/s, delighted him/herself in these programs and has shown improved development as they gain from the various therapeutic benefits these activities have to offer. **QUOTE FROM GRATEFUL FATHER: "ON BEHALF OF THE WHOLE FAMILY, WE JUST WANT TO THANK SPLASH FOR PROVIDING KATIE WITH SO MANY ACTIVITIES THAT ARE INSTRUMENTAL TO BOTH HER DEVELOPMENT AND THE FAMILY’S RESPITE. KEEP UP YOUR GOOD WORK”** ## **WEDNESDAY FUN** Our after school activites for this group of our children with the most severe disabilties, is a daily treat, and Wednesdays is no exception! Our devoted team of volunteers ensure the children are happy and stimulated with programs filled with excitement and variety, including games, various activities like gymboree, dance classes, engaging IT experiences, sensory interactions with our equipment, and outdoor fun. ## Our Core Provisions Ctd. **09** ## I **T SESSIONS** After school hours, our dedicated IT Suite is bursting with activity as children with disabilities enhance their typing skills, learn the fundamentals of basic computer programs, get support for their homework, and enjoy learning new skills with our fun and educational program. Sessions are run daily, with 10-15 children benefitting as they explore and create new projects, which has significantly boosted their fragile self-esteem. As they develop their skills, they achieve concrete results that further empower them. ## **ARTS N’ CRAFTS CLUB** We have run weekly Arts n’ Crafts groups for two groups of six of the higher functioning of our core children. We have introduced the children to a wide variety of enjoyable creative activities, all which focus on developing their motor skills, and give opportunity for exercising their social and communication skills. As well as displaying steady signs of improvement in all above-mentioned areas, the children have been thriving on the extra attention they receive from our devoted volunteers, and have displayed improved self-esteem as a result of the satisfaction the coming home with their own productions, fills them with. We thank the generous funder of this project for their kind assistance. ## **10** ## Family Support Service ## **SIBLINGS CLUB** Our Family Support Project Manager has once again led a fabulous year of Young Carers/Siblings club activities. Basing the program itinerary on the speficic requests of club members, she has filled the year with a broad variety of indoor and outdoor sessions, activities and trips, for all ages. Improved family dynamics have been reported from 85% of our beneficiary families. ## **HOUSEHOLD GOODS DISPENSARY** In response to the significant financial burden that the current increase in living costs places on our already struggling families, we have continued to offer our users a wide variety of free toiletries and household products. We are grateful to In Kind Direct for their partnership, which enables us to provide this relief. ## **CARE PACKAGES** Our 32 core families have received two care packages with thoughtful gifts, this year. They have gratefully shared how this greatly reduces their feelings of isolation, and fills them with new strength in the knowledge that at SPLASH, we care. ## **SUPPORT EVENTS** We ran three Parent Support Evenings this past year. Programs included upscale refreshments, entertaining programs and therapeutic activities. Conversation flowed easily, experiences were shared, and participants left encouraged and uplifted, with a strong sense of belonging to “THE SPLASH FAMILY”. MANY THANKS TO THE EDWARD GOSTLING FOUNDATION AND THE SOUTER CHARITABLE TRUST FOR CONTINUOUSLY AND GENEROUSLY ENSURING THE CONTINUITY OF THIS SERVICE! ## New Developments **11** ## **NEW PREMISES** Thanks to the many volunteers who assisted us with the grand move, our relocation to the new SPLASH-HOUSE, at 3 Gladstone Terrace, was a smooth, pleasant and exciting experience for all at SPLASH. Most importantly, we are so proud of our precious children, who have risen to the occasion, and adjusted to all the changes and challenges involved in the move, beautifully! We are already experiencing the benefits of the extra spaces, and have added more sessions, for more children, during after school hours. We look forward to further utilising this tremendous advantage by increasing in provisions for those who need us most ## **CCTV** We have installed CCTV cameras throughout the building to improve security and safety. ## **DISABLED ACCESS WC** Thanks to The Screwfix Foundation, we have installed a disabled access WC which ensures convenient access to SPLASH HOUSE, for even the children with extremely severe disabilities. ## **HI-FI SYSTEM** Thanks to the kind assistance of The 1989 Willan Charitable Trust, we have purchased a high quality, all in one Hi Fi System to enhance sessional atmosphere with music. It is user-friendly, child safe, and has been enjoyed by volunteers and the children on a daily basis! ## **SHINING IN THE SPOTLIGHT** We have implemented a new, self-designed strategy, “SHINE IN THE SPOTLIGHT. The strategy has been carefully designed to ensure that each child gets the best care possible by giving each child the opportunity to be the “focus of the week”, collaborating with all parties involved in the child’s care and setting a care plan with achievable targets along the way. Parents, staff, and volunteers, feel better equipped to handle, and bring out the best of, each child. We will continuously monitor the outcomes of this project, and expect results to show holistic improvements in each child. Credit for this project goes to BBC Children In Need, whose generous grant assistance has enabled us to get this project off the ground! ## Future Plans **12** SENSORY ROOM With gratitude to the generous funders of this project, we are delighted to report that the total amount required for the planned multi-sensory room has almost been fully secured. We expect to complete the project by the end of 2024. The sensory room will serve as a fabulous resource, filling a gap in the local area, and will also be open to the wider community out of SPLASH sessional hours. IT SOFTWARE UPGRADE:We plan to better utliise our IT suite by installing additional specialised programs whichwill enhance learning for the current beneficiary children of this service, and provide opportunities for more children to participate in sessions and develop their IT skills. STAIRLIFT: We are seeking funding for the purchase of a stair-lift, which would provide easy access to the second floor of our premises. This will ensure all children, including those with physical disabilities/limitations, will have ease of access, and gain maximum benefit out of our IT Suite, and from the (to-be-installed) Multi-Sensory Room. HORSERIDING: Due to increasing demand, we continue to invest extra efforts into securing sufficient funding for additional groups for weekly Horse-riding Therapy sessions. BAKING SESSIONS: We plan to add weekly Baking Sessions for a rotation of children with less severe disabilities, during after school hours. This is another activity which the extra rooms in our new premises allows for. FUNDRAISING: Mindful of the funding crisis UK’s voluntary sector has faced, we will continue the process of further diversifying our fundraising streams to enable us to meet growing needs. WISH-LIST: With sufficient manpower in place to adequately hear the parents out, we are faced with a tremendous amount of diverse, and often difficult to meet, needs and request. We continue to turn to our successful Wish List System and are gratified to note that most of the upgrades this year were based on Wish List items. WALL CLIMBING: We are working towards setting up weekly Wall-Climbing Therapy Sessions for groups of six of our peripheral children, at Newcastle Climbing Centre. Our rotation system will give a new group of children this opportunity, every 6 weeks. These children's behavioural and learning disabilities have resulted in significantly low self-esteem; As well as developing physical skills and strengthening muscles, the climbing high this activity involves will serve as a confidence boost. The trustees' annual report and the strategic report were approved on 15 January 2025 and signed on behalf of the board of trustees by: M Steinhaus Trustee "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Independent Examiner's Report to the Trustees of"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS ('the charity,) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Acf). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the ACL Independent examinerfs statement I have completed my examination. I confirm 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 130 of the Act; or 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 the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fail view which is not a matter considered as part of an independent examination. 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 accounts to be reached. C Frenkel FCCA Independent Examiner 158 Cromwell Road Salford M6 6DE Whiteside And Davies Limited "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Statement of Financial Activities Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Note Income and endowments Donations, Legacies and Grants Rental income 69,921 7,416 109,085 179,006 7,416 176,785 8,817 Total income 77.337 109.085 186,422 185,602 Expenditure Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total expenditure 15.007 61.205 15,007 147,368 13,302 137,050 86.163 76,212 86,163 162,375 150,352 Net income and net movement in funds 1,125 22,922 24,047 35,250 Reconciliation of funds Total funds brought forward Total funds carried fonNard 56,351 28,865 85,216 49,966 57,476 51,787 109,263 85,216 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Whiteside And Davies Limited "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Statement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 14 25,246 30,624 Current assets Debtors Cash at bank and in hand 15 355 56,158 88,653 88,653 56,513 Creditors: amounts falling due within one year Net current assets 16 4,636 1,921 84,017 54,592 Total assets less current liabilities 109,263 85,216 Net assets 109,263 85,216 Funds of the charity Restricted funds Unrestricted funds 51,787 57,476 28,865 56,351 Total charity funds 17 109,263 85,216 These financial statements were approved by the board of trustees and authorised for issue on 20 January 2025, and are signed on behalf of the board by.. M Steinhaus Trustee The notes on page5 8 to 14 forni part of these financial statements. Whiteside And Davies Limited "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements Year ended 31 March 2024 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 72 IMitehall Road, Gateshead, NE8 4ET. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: {a) No cash flow statement has been presented for the company.(b) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted fvnds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds. Whiteside And Davies Limited "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements (continued) Year ended 31 March 2024 Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of ServI￿S is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governan￿ of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned be￿een the activities they contribute to on a reasonable. justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Whiteside And Davies Limited "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements (continued) Year ended 31 March 2024 Accounting policies (continued) Tangible assets (continued) An increase in the carying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows= Motor vehicles Equipment 17 % reducing balance 25°/o reducing balance Impairnient of fixed assets A review for indicators of impaiment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exisL Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash%enerating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Donations. legacies and grants Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 67,921 67,921 Grants Grants receivable 2.000 109,085 111,085 69,921 109,085 179,006 Whiteside And Davies Limited 10 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements (continued) Year ended 31 March 2024 Donations, legacies and grants (continued) Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donations 63,586 63,586 Grants Grants receivable 36,520 76,679 113,199 100.106 76,679 176,785 Rental income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Subletting income 7,416 7,416 8,817 8,817 Costs of raising donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Costs of raising donations and legacies- Donations 15,007 15,007 13,302 13,302 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Direct Charitable activities Support costs 53,401 7,804 86,163 139,564 7,804 61.205 86,163 147,368 Unrestricted Funds Restricted Total Funds Funds 2023 Direct Charitable activities Support costs 60,932 9,296 66,822 127,754 9,296 70.228 66,822 137,050 Whiteside And Davies Limited 11 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements (continued) Year ended 31 March 2024 Expenditure on charitable activities by activty type Activities undertaken directly Support Total funds costs 2024 Total fund 2023 Direct Charitable activities Governance costs 139,564 6,304 1,500 145,868 1,500 135,850 1,200 139,564 7,804 147,368 137,050 Support costs Anatysis of support costs Total 2024 Total 2023 Communications and IT General office Finance costs Governance costs 511 5,733 60 1,500 511 5,733 60 1,500 128 7,896 72 1,200 7.804 7,804 9,296 10. Net income Net income is stated after chargingl(crediting)= 2024 2023 Depreciation of tangible fixed assets 5,928 7,167 11. Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,500 1,200 12. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows" 2024 2023 Wages and salaries 32,436 32,464 The average head count of employees during the year was 4 (2023: 2). The average number of full-time equivalent employees during the year is analysed as follows.. 2024 2023 Administrative Whiteside And Davies Limited 12 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements (continued) Year ended 31 March 2024 12. Staff costs (continued) No employee received employee benefits of more than £60,000 during the year (2023.. Nil). 13. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 14. Tangible fixed assets Motor vehicles Equipment Total Cost At 1 April 2023 Additions 30,125 9,038 550 39,163 550 At 31 March 2024 30,125 9,588 39,713 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 5,250 4,353 3,289 1,575 8,539 5,928 9,603 4,864 14,467 Carrying amount At 31 March 2024 20,522 4,724 25,246 At 31 March 2023 24,875 5,749 30,624 15. Debtors 2024 2023 Trade debtors 355 16. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Social security and other taxes Other creditors 3,635 1,781 140 1,001 4,636 1,921 Whiteside And Davies Limited 13 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Financial Statements (continued) Year ended 31 March 2024 17. Anatysis of charitable funds Unrestricted funds At 1 April 2023 At Income Expenditure 31 March 24 General funds 56,351 77,337 (76,212) 57,476 At 1 April 2022 At Income Expenditure 31 March 23 General funds 30.958 108.923 (83,5301 56,351 Restricted funds At 1 April 2023 At Income Expenditure 31 March 24 Restricted Fund 28,865 109,085 (86,163) 51,787 At 1 April 2022 At Income Expenditure 31 March 23 Restricted Fund 19,008 76,679 (66,822) 28,865 18. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 25,246 36,866 (4,636) 57,476 25,246 88,653 {4,636) 109,263 51,787 51,787 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 30,624 27,648 (1,921) 56.351 30,624 56,513 {1,921) 85,216 28,865 28,865 Whiteside And Davies Limited 14 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Management Information Year ended 31 March 2024 The following pages do not forni part of the financial statements. Whiteside And Davies Limited 15 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Detsiled Statement of Financial Activities Year ended 31 March 2024 2024 2023 Income and endowments Donations, Legacies and Grants Donations Grants receivable 67,921 111,085 63,586 113,199 179,006 176,785 Rental income Subletting income 7,416 8,817 Total income 186,422 185,602 Expenditure Costs of raising donations and legacies Sundry fundraising costs 15,007 13,302 Expenditure on charitable activities Wages and salaries Rent Rates and water Light and heat Repairs and maintenan Insuran other motorltravel costs Legal and professional fees Telephone Other office costs Depreciation Interest on bank loans and overdrafts Activities Volunteer Costs Parenucarer Support 32,436 17,553 1,877 2,955 7,302 1,193 245 1,500 511 4,938 5,928 60 56,197 5,759 8,914 32,464 18,000 1,140 3,082 13,945 4,103 2,152 128 4,910 7,167 72 42,210 4,654 3,023 147,368 137,050 Total expenditure 162,375 150,352 Net income 24,047 35,250 Whiteside And Davies Limited 16 "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Notes to the Detailed Statement of Financial Activities Year ended 31 March 2024 2024 2023 Costs of raising donations and legacies Costs of raising donations and legacies - Donations Fundraising Costs 15,007 13,302 Costs of raising donations and legacies 15,007 13,302 Expenditure on charitable activities Direct Charitable activities Activities undertaken directly Wages and administration Rent Rates & water Light & heat Repairs & maintenan Insurance Depreciation Activities Volunteer Expenses Parent I carer support 32,436 17,553 1,877 2,955 7,302 1,193 5,928 56,197 5,209 8,914 32,464 18,000 1,140 3,082 13,945 4,103 7,167 40,231 4,599 3,023 139,564 127,754 Support costs Other motorltravel costs Legal & Professional Fees Telephone Printing Postage and Stationery Bank charges Sundry expenses Subscriptions 245 952 128 4,910 72 1,979 55 511 4,938 60 550 6,304 8,096 Governance costs Governance costs - accountancy fees 1,500 1,200 Expenditure on charitable activities 147,368 137,050 Whiteside And Davies Limited 17