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← Special Play And Leisure After School Hours

2025-03-31-accounts

CHAIRTY REGISTRATION NUMBER: 1092987

“Splash” Special Play and Leisure After School Hours

Unaudited Financial Statements

December 2025

WHITESIDE AND DAVIES LIMITED

Chartered Certified accountants

158 Cormwell Road

M6 6DE

SPLASH Trustees Annual Report 2024/2025

~~es~~ Charity Overview ~~a~~ The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name: SPLASH; 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 continues to share of his time and expertise, and has contributed to this year’s successful running and expansion of SPLASH’s service. Mr Grosskopf has many years’ experience 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, whose input has continued to enhance 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 experience 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 have that 15yrs experience in the successful running of SPLASH and are also parents of large families, including a child with Down syndrome living at home. As a fabulous team, we look forward to combining efforts and expertise and continuing to expand and upgrade our organization to meet the growing needs of our community.

Accountant:

Whiteside and Davies LTD Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

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~~LS~~ 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 charitable trust and is therefore governed by a trust deed. The constitution was adopted on 23 October 2001 and amended on 26 March 2002.

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.

Public Benefit Policy

We have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

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.

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During the year, the charity received £56, 374 (2024 - £67,921) in donations, £88,506 (2024 - £111,085) in grants, £11,037 in income from charitable activities and £7,313 in rental income (2024: £7,416)

There was an overall net deficit in resources during the year amounting to £8,226 (2024 surplus: £24,047). Restricted funds carried forward were £23,016 (2024: £51,787) and unrestricted funds £78,021 (2024: £57,476). The free reserves of the charity, being the unrestricted net current assets of the charity, amounted to £53,966 (2024: £32,230).

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.

Risk Management:

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

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Acknowledgements

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, The Garfield Weston Foundation, BBC Children in Need, and UK YOUTH 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):

Thank you to Interlink, and JCCG for their ongoing support and assistance.

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Trustees responsibilities statement

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:

5

~~lee...~~ Achievements and Performances

This year at SPLASH has been marked by significant advancements and expansion in various areas. As our service users continue to face ongoing challenges due to the national economic crisis, we have intensified our efforts to meet the growing demand for support.

We continue to offer a wide rang of activities and programs we offer for children with disabilities/additionalneeds, which helps provide family respite and create opportunities to enhance their quality of life while fostering their physical, emotional, and social well-being.

This year more than ever, we are committed to providing more enriching events and trips for parents, siblings, and families.

This growth would not have been possible without the generous support of our friends and benefactors, who we deeply appreciate during this critical time. Many grateful users have described SPLASH provisions as a lifesaver, helping them navigate their difficult circumstances. Over the past year, we have supported approximately 330 individuals, including 35 core children (those with more severe disabilities) and their families — 50 parents and 170 (Approx) siblings—along with an additional 75 children with peripheral needs.

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Our Core Provisions

Horseriding

We have provided weekly horse-riding therapy sessions at Stepney Banks Stables for three

groups of six children, and have introduced an additional group for weekly sessions at a more Specialised Riding School – Penshaw Equestrian Centre, to replace the Specialised sessions at East Boldon Riding School. Our termly rotation system ensures that as many children as possible have access to this valuable provision.

Fortunately, the sessional reports indicate consistent improvement in the social, emotional, and physical skills of all the children involved, and we have received especially heartwarming feedback from parents of the children who started at Penshaw Equestrian Centre.

AFTER SCHOOL CLUB ACTIVITIES

Thanks to the kindness of our generous funder, we have continued to expand our After-School-Club programs, to include provisions for more mainstream children with additional needs. SPLASH HOUSE has been alive with excitement exciting and stimulating programs, each evening

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Shining Stars

Once again, Project Shining Stars has proven to be a remarkable success! During our weekly Monday and Thursday sessions, we have provided meals to 8-10 of our most severely disabled children. Following supper, we offered a variety of activities, games, and exercises tailored to meet their unique needs and abilities. Each child, supported by their dedicated and caring volunteers, has thoroughly enjoyed these programs

and has demonstrated significant growth as they benefit from the therapeutic advantages these activities provide.

Wednesday fun ~~——— ———~~

Our after-school activities for this group of children with the most significant disabilities are a daily delight, and Wednesdays are no exception! Our dedicated team of volunteers works tirelessly to ensure the children are both happy and engaged through a variety of exciting programs.

Activities Include: Games, Gymboree and Dance Classes, Interactive IT Experiences, Sensory Interactions at our fabulous Multi-Sensory Room, and Outdoor Fun (weather permitting). Together, we create an enriching environment filled with joy and stimulation!

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Craft Group ~~-—~~

We have consistently held weekly Arts n’ Crafts sessions for a select group of six higher-functioning children from our core program. These sessions have introduced the children to a diverse range of enjoyable creative activities, all aimed at enhancing their motor skills while providing opportunities to practice their social and communication abilities. Not only have the children shown steady improvement in these areas, but they have also thrived on the extra attention from our dedicated volunteers. This has led to a boost in their self-esteem, as they take pride in bringing home their own creations.

Additionally, the participating children of this activity are severely ADHD, and the respite these sessions provide for their families is important and greatly appreciated.

IT Sessions : ee ~~a~~ We have developped and upgraded this area of service (see New Developments below).

Weekend Wonders

Our weekend program, tailored for a group of seven teenage boys with disabilities/additional needs, remains incredibly successful! The boys have truly thrived as members of this special group, feeling appreciated and supported in age-appropriate venues that we have

carefully chosen based on their unique preferences. The indoor sessions have been vibrant and joyful, featuring opportunities for the boys to come together to sing, dance and play. The light refreshments we provide round off a delightful experience!

9

Evening activities

These activities have included, based on the requests of the boys themselves: Bowling, Baking, and Adventure Golf. The feedback we’ve received has been overwhelmingly positive!

~~a~~ My Shabbos Family ~~8~~

~~a 8~~

. a . ~~=a~~ We have partnered with My Shabbos Family, a UK-wide organisation who Sewhy feo“=\ provide weekend respite to families . > of children with disabilities by running a volunteer-led program where the children are taken out to an indoor or outdoor venue where they can be best stimulated while their families gain much-needed fe peepee?= respite. r | eee

Project fun together

We maintained our Sunday trips (and have expanded to include two additional children. We have arranged for the children to be treated to a wide range of exciting indoor and outdoor venues. Weekly Tuesday outings to an exciting Trampoline Park for children with disabilities, inviting a rotating group of siblings to participate as well, have also continued. This respite has consistently proven to significantly improve delicate family dynamics, enabling families to dedicate their Sundays to quality time together. This fosters connections without the typical distractions associated with their child or siblings’ disabilities.

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Family support services

Sibling club:

Our Family Support Project Manager has successfully guided another fantastic year of activities for the Young Carers/Siblings club. Since siblings shared how they feel uncomfortable when attending sessions with other sibling club members from a totally different age group, our Family Support Project Manager responded by dividing siblings club members into groups, according to age,and offering a variety of activities throughout the year for each age group. By tailoring the program itinerary to the specific requests of club members, we have provided a diverse range of indoor and outdoor sessions, activities, and trips suitable for all ages throughout the year. 95% of family support beneficiaries said these provisions have greatly reduced their feelings of isolation. 85% said they have improved happiness and mood. 85% have said they have improved family dynamics and reduced stress at home. 75% said they have improved siblings; relationship with their sibling with disabilities. 75% of siblings said they have built supportive friendships from SPLASH activities. oe PPP Pee eee Care Packages °rodrdo¢A¢¢°rod°°¢ eeso}¢%.¢o¢ooo~..¢ aa Our 30 core families have been receiving C1] alal occasional care packages and gifts during .. sal . sal special occasions throughout the year. . sal . sal=. They have expressed their gratitude, . ==. sharing how these gestures . =. =.= significantly alleviate their feelings of . =.= isolation and empower them with renewed . = strength, knowing that at . ¢wee OPP OPP OPP Orr 8 YS ra aa r’°° SPLASH, we truly care. SS ¢ ¢e my ¢rod °% KdS Arod r’Ae KdS ° Support Events r S rod °° S Household goods dispensary

° Support Events r S rod °° S Household goods dispensary rod The Parent Support Evening we ran was a % Kd Sd %ee rrr 7oe In light of the substantial financial 2 smashing success. The program featured . a. strain that the rise in living costs UW upscale refreshments, engaging .. continues to impose on our families, who =. == activities, and an inspiring guest speaker. .. are already facingchallenges, we remain = Once again, conversations flowed . =. committed to providing our users with a = effortlessly, experiences were 7 =7 diverse range of freetoiletries and == exchanged, and participants left feeling 77 household essentials. We extend our =7 = encouraged and uplifted, with a profound 7 heartfelt gratitude to In Kind Direct for . sense of belonging to “THE SPLASH % : their partnership, which allows us to a FAMILY.” Ped °} ¢a offer this vital support.

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~~a rs~~ New Development

Project Fun Together Expanded

We have introduced as a piloted program, weekly baking sessions as an addendum to Project Fun Together. Due to limited capacity, we can only accommodate 40 children weekly for Trampolining, resulting in a rotation system where eight children miss out. To combat their isolation and provide family respite, we now offer weekly Baking Sessions. These sessions have helped children learn culinary skills, improve fine motor and social skills, and they have gained satisfaction and confidence from producing delicious baked goods to share with their families, and filling up their own recipe file with another delightful recipe each week!

IT Suite Upgraded

As we planned to do last year, we have introduced and successfully run a self-designed comprehensive weekly program for a variety of children whose peripheral needs make their daily Life is very challenging.

Sessions are run at our IT Suite:

Our IT suite is equipped with five computers; each group has four children, aged 6-12 years (5th computer for the A leader). Sessions have been led by a sessional leader (Wednesday sessions with two

leaders, as the children are younger, who have showered the children with warmth, and encouragement, celebrating every minor achievement.

This program includes:

e Jellybeans This activity is designed for those who struggle academically. It gives them a chance to express their creativity, and succeed. The Children have learnt to use Paint, PowerPoint, and Photoshop, to develop their creativity and love for colour and produce masterpieces.

e Learning Buddies -This activity is an amazing opportunity to provide more needy children with personal attention and good company!. The children have practised skills learnt at school using our educational computer programs.

e Whizz kidz -We have a group of inquisitive children who love to explore. These children have been learning the basics on coding and programming with “SCRATCH” - a program which offers a playful and interactive platform to introduce these concepts and helps kids develop essential life skills.

Wall Climbing

We have successfully launched Weekly Wall-climbing sessions as a pilot program,

for eight mainstream children with additional needs. Our rotation system allowed for 16 children in total to benefit per year. Feedback has been extremely positive, obligating us to continue running this vital provision.

Improved

We have strengthened our existing connections with the local

schools by meeting with them and briefing them on the services we provide for mainstream children with additional needs. We provided each SEND department with informative leaflets on these provisions, and these will be shared with parents/carers of those children who the school feel require this input. Indeed, we have had an increase in referrals from mainstream schools, and have expanded our provisions to include these children.

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~~a Sr~~

~~a Sr~~ Future plans

Weekend wonders

We plan to onboard a Division Leader, Mr M, as Project Manager for Weekend Wonders, who will manage and oversee the programs, and hopefully enhance it’s smooth running.

Stairlift

We are still 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 Multi-Sensory Room.

Management Team

We plan to revamp our management and leadership model to enhance operational efficiency and ensure we can meet the increasing demand for our services. To this end, we plan to onboard suitable staff members to fill the following positions:

Program assistant: The presence of a senior management member was becoming increasingly necessary so that volunteers would feel better supported, and also to ensure they take their responsibilities seriously at all times. The program assistant will be present during after-school hours sessions, will liaise with volunteers, ensuring they feel consistently supported with their work at SPLASH. He/she will report back to our Coordinator on a regular basis.

Photographers

We will appoint a designated Volunteer Photographer, who will ensure regular photographs are taken during sessions.

Wall displays

We would like to put more effort when time and resources allow into making our premises more vibrant and welcoming. We plan to appoint a designated team of volunteers who will work with our Coordinator to design and create attractive wall displays, and who will also be responsible for their upkeep. There are some volunteers who are creative and may happily agree to take on part or whole of this project working together with our coordinator to design useful informative and exciting wall displays.

Horseriding

We plan to provide weekly horse riding therapy sessions for an additional group of six children at Penshaw Equestrian Center.

Website

We plan to set up a website to further promote our service and expand our reach.

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~~SS~~ Trustees responsibilities statement

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:

The trustees’ annual report was approved on 10 January 2026 and signed on behalf of the board of trustees by:

M steinhaus

Trustee

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"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 2025

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 2025.

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 Act’).

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 Act.

Independent examiner's 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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. 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 fair' 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

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Statement of Financial Activities

Year ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations, Legacies and Grants 4 79,474 65,406 144,880 179,006
Charitable activities 5 – 11,037 11,037 –
Rental income 6 7,313 – 7,313 7,416
---------------------------- ---------------------------- -------------------------------- --------------------------------
Total income 86,787 76,443 163,230 186,422
============================ ============================ ================================ ================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 7 9,662 – 9,662 15,007
Expenditure on charitable activities 8,9 56,580 105,214 161,794 147,368
---------------------------- -------------------------------- -------------------------------- --------------------------------
Total expenditure 66,242 105,214 171,456 162,375
============================ ================================ ================================ ================================
---------------------------- -------------------------------- -------------------------------- --------------------------------
Net (expenditure)/income and net
movement in funds 20,545 (28,771) (8,226) 24,047
============================ ================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 57,476 51,787 109,263 85,216
---------------------------- -------------------------------- -------------------------------- --------------------------------
Total funds carried forward 78,021 23,016 101,037 109,263
============================ ================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 4 to 11 form part of these financial statements.

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Statement of Financial Position

31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 15 38,545 25,246
Current assets
Debtors 16 10,273 –
Cash at bank and in hand 58,359 88,653
---------------------------- ----------------------------
68,632 88,653
Creditors: amounts falling due within one year 17 6,140 4,636
---------------------------- ----------------------------
Net current assets 62,492 84,017
-------------------------------- --------------------------------
Total assets less current liabilities 101,037 109,263
-------------------------------- --------------------------------
Net assets 101,037 109,263
================================ ================================
Funds of the charity
Restricted funds 23,016 51,787
Unrestricted funds 78,021 57,476
-------------------------------- --------------------------------
Total charity funds 18 101,037
================================		 109,263
================================

These financial statements were approved by the board of trustees and authorised for issue on 10 January 2026, and are signed on behalf of the board by:

M Steinhaus Trustee

The notes on pages 4 to 11 form part of these financial statements.

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements

Year ended 31 March 2025

1. 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 Whitehall Road, Gateshead, NE8 4ET.

2. 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.

3. 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 funds 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.

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. 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:

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:

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 between 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.

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying 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 - 17% reducing balance Equipment - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. 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-generating 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.

4. Donations, legacies and grants

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 56,374 – 56,374
Grants
Grants receivable 23,100 65,406 88,506
---------------------------- ---------------------------- --------------------------------
79,474 65,406 144,880
============================ ============================ ================================

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

4. Donations, legacies and grants (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 67,921 – 67,921
Grants
Grants receivable 2,000 109,085 111,085
---------------------------- -------------------------------- --------------------------------
69,921 109,085 179,006
============================ ================================ ================================
5. Charitable activities
Restricted Total Funds Restricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Other income from charitable activities 11,037 11,037 – –
============================ ============================ ============== ==============
6. Rental income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Subletting income 7,313 7,313 7,416 7,416
======================= ======================= ======================= =======================
7. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Costs of raising donations and
legacies - Donations 9,662 9,662 15,007 15,007
======================= ======================= ============================ ============================

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Direct Charitable activities 44,158 102,854 147,012
Support costs 12,422 2,360 14,782
---------------------------- -------------------------------- --------------------------------
56,580 105,214 161,794
============================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Direct Charitable activities 53,401 86,163 139,564
Support costs 7,804 – 7,804
---------------------------- ---------------------------- --------------------------------
61,205 86,163 147,368
============================ ============================ ================================

9. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2025 2024
£ £ £ £
Direct Charitable activities 147,012 13,222 160,234 145,868
Governance costs – 1,560 1,560 1,500
-------------------------------- ---------------------------- -------------------------------- --------------------------------
147,012 14,782 161,794 147,368
================================ ============================ ================================ ================================

10. Support costs

Analysis of
support costs Total 2025 Total 2024
£ £ £
Communications and IT 490 490 511
General office 10,555 10,555 5,733
Finance costs 185 185 60
Governance costs 1,560 1,560 1,500
Legal & Professional Fees 1,992 1,992 –
---------------------------- ---------------------------- -----------------------
14,782 14,782 7,804
============================ ============================ =======================
Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 4,773 5,928
======================= =======================

11. Net (expenditure)/income

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

12. Independent examination fees

2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,560
=======================		 1,500
=======================

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows: 2025 2024 £ £ Wages and salaries 20,567 32,436 ============================ ============================ The average head count of employees during the year was 4 (2024: 4). The average number of full-time equivalent employees during the year is analysed as follows: 2025 2024 No. No. Administrative 4 4 ============== ==============

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

15. Tangible fixed assets

Motor
vehicles Equipment Total
£ £ £
Cost
At 1 April 2024 30,125 9,588 39,713
Additions – 18,072 18,072
---------------------------- ---------------------------- ----------------------------
At 31 March 2025 30,125 27,660 57,785
============================ ============================ ============================
Depreciation
At 1 April 2024 9,603 4,864 14,467
Charge for the year – 4,773 4,773
---------------------------- ---------------------------- ----------------------------
At 31 March 2025 9,603 9,637 19,240
============================ ============================ ============================
Carrying amount
At 31 March 2025 20,522 18,023 38,545
============================ ============================ ============================
At 31 March 2024 20,522 4,724 25,246
============================ ============================ ============================

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

16. Debtors

2025 2024
£ £
Other debtors 10,273 –
============================ ==============
17. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 3,166 3,635
Social security and other taxes 50 –
Other creditors 2,924 1,001
----------------------- -----------------------
6,140 4,636
======================= =======================

18. Analysis of charitable funds

Unrestricted funds

At At
1 April 2024 Income Expenditure 31 March 25
£ £ £ £
General funds 57,476 86,787 (66,242) 78,021
============================ ============================ ============================ ============================
At At
1 April 2023 Income Expenditure 31 March 24
£ £ £ £
General funds 56,351 77,337 (76,212) 57,476
============================ ============================ ============================ ============================
Restricted funds
At At
1 April 2024 Income Expenditure 31 March 25
£ £ £ £
Restricted Fund 51,787 76,443 (105,214) 23,016
============================ ============================ ================================ ============================
At At
1 April 2023 Income Expenditure 31 March 24
£ £ £ £
Restricted Fund 28,865 109,085 (86,163) 51,787
============================ ================================ ============================ ============================

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 24,045 14,500 38,545
Current assets 60,116 8,516 68,632
Creditors less than 1 year (6,140) – (6,140)
---------------------------- ---------------------------- --------------------------------
Net assets 78,021 23,016 101,037
============================ ============================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 25,246 – 25,246
Current assets 36,866 51,787 88,653
Creditors less than 1 year (4,636) – (4,636)
---------------------------- ---------------------------- --------------------------------
Net assets 57,476 51,787 109,263
============================ ============================ ================================

25

Whiteside and Davies Ltd