## Annual Review 2023/24 **Supporting people with disabilities towards independence** ## Acknowledgements **We would like to thank the following for their help and support, without which we would not be able to provide such a high quality service.** ## OUR FUNDERS/SUPPORTERS Kent County Council GCHA Medway Council Dartford Borough Council Gravesham Borough Council Graham Webb (MBE) HABINTEG GTCI Valero Benefit Day (for PCF) EM Forster Theatre (Nominating KASBAH as their Charity of the Year) Hattie Webb Tonbridge School St John’s Church, Hildenborough London Road Press (Sponsor of KASBAH stationery) Cameron McKenna Foundation ## Contents Chair’s Foreword **Page 4** Chief Executive Officer’s Report **Page 5** Financial Report **Page 6-7** Significant Dates **Page 6-7** What we do and Why we do it **Page 8** Outreach **Page 9** DIAL/Disability Assist **Page 10-11** Hattie Webb House **Page 12** Gingerbread House **Page 13** Maddison House **Page 14** Rochester Road **Page 15** Seabrooke House **Page 16** Shortbread House **Page 17** Princess Christian’s Farm **Page 18-19** Acknowledgements **Page 20** Northfleet & Ebbsfleet Lions ## **THANK YOU TO ALL THE GENEROUS DONOR ORGANISATIONS AND INDIVIDUALS WHO HAVE GIVEN US FUNDS IN 2023/24** ## VOLUNTEERS Thank you to everyone who has contributed his or her time, support and resource to KASBAH over the last year. ## FINANCIAL SERVICES ## **BANKING** Caf Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ ## **ACCOUNTANTS (Payroll)** Henry Reeves & Co 11 Albion Place Maidstone Kent ME14 5DY ## **AUDITORS** Alliance & Leicester Plc Lindeyer Francis Ferguson Bootle North House Merseyside 198 High Street G1R 0AA Tonbridge Kent TN9 1BE 2 3 ## Chair’s Foreword ## Chief Executive Officer’s Report ## **2023-2024 has been a busy and challenging year for KASBAH in many ways in particular by seeing a noticeable increase in behaviours of concern within the supported living sites from April to August.** - A new living space was developed in the Gingerbread garden enabling a more complex service user to move in without the clash and dynamic it would have caused in-house. - This also enabled an increase in capacity; so although unplanned a fifth person moved into Shortbread House and it has been our most successful transition to date. In true KASBAH style, we as an organisation rose to the challenge, worked even harder on our Positive Behaviour Support practices and consistency in approach and were able to turn this around, by Q4 we saw a 20% decrease in incidents from the same period the year before. - Seabrooke House has now met its target and is operating as a supported living scheme with a longerterm option to stay and develop in a group setting. - • Finance has continued to be scrutinised and a variety of initiatives have been put in place to maximise income; full cost recovery models are in place for all sites, a full review of rents, service charges and support costs took place and there is a greater understanding of how much we expend to make a surplus. This year a number of key actions and achievements have taken place: - Service user dynamics had to change; both service users and staff were being put in high risk situations on a regular basis; five moves took place in 2023/24. - The departure of the Complex Needs Manager led to the implementation of a Co-ordinator model which has been successful with a hands-on management approach. - Staff received a financial bonus in December to thank them for their hard work. - KASBAH was a finalist in the Larger Charity group in the Kent Charity Awards; this was a great experience and opened up new friendships and partnerships going forwards. - The staff team has grown by 10%; we are recruiting high calibre staff to complement the high staff retention we have across all sites. - We have continued to support the KASBAH staff team and in turn the staff team have ensured KASBAH has maintained its strong reputation for excellent practice and intervention. - Maintained regular contact with CQC via the tracker system and have maintained our ‘Good’ status with two online reviews taking place in 2023. - Daily capacity at the farm has increased by 16% pushing the farm to reach its full potential. - As an organisation we pride ourselves on our ability to adapt, we identify a problem and work cohesively as a team to find viable and long-term solutions; the support and understanding of our fantastic work force gives the organisation the strength and ability to adapt and manage change effectively. We regularly update KASBAH's Five Year Vision in line with new ventures and directions- this document is available to view on our website - www.kasbah.org.uk. - This was our last year of organic status at PCF; the rewards were high but the compliance was not manageable in addition to the ever growing day service and education provision on-site. - Farm events were increased this year; we saw over 800 join us for Open Farm Sunday and have been actively making plans to increase the range of smaller activities on-site and maximise profit. - Environmental impact has remained high on the agenda with 75% of all fruit and vegetables needed for animal feed being produced on-site and 25% of the kitchen ingredients also. - 100% of the animal manure was re-used and although organic status will slip, we will remain 100% free from pesticides and chemicals. **Emma Carver** Chief Executive Officer 4 5 ## Financial Report = **KASBAH continues to develop its robust financial** Five-Year Vision, the focus remains on ensuring the **management systems and is pleased to confirm** long-term financial stability of the organisation, **that the charitable organisation has regained its** meeting evolving, and emerging service user needs **strong financial position. There is an on-going** and being able to be creative and dynamic in our solutions. **management systems and is pleased to confirm that the charitable organisation has regained its strong financial position. There is an on-going need for effective cash flow as the majority of KASBAH’s reserves are tied up in the properties and the KASBAH farm needs continual financial support. We have worked hard as an organisation to be in a stronger financial position at year end which I am pleased to confirm has been achieved.** Our budgeting assumptions have continued to be on the conservative side (as is appropriate in the general economic situation) and we have been able to generate a surplus. The audited accounts show a surplus of **£210,621** generated on a turnover of **£2,611,003** as a result of continuing attention to management of expenditure and maintenance of KASBAH’s income streams. 2023/24 has been a year of consolidation; expanding Shortbread to accommodate a fifth resident and gaining an in-depth understanding of the costs of running Princess Christian’s Farm to enable the charity to really understand how effective each department is and work on developing key strategies to maximise event income. **If you would like to see our full Trustee Report and Accounts for this year, please call the KASBAH office on 01474 536501 or alternatively they can be viewed on the KASBAH website (www.kasbah.org.uk) or the Charity Commission website (www.charitycommission.gov.uk).** KASBAH is actively working towards its evolving **----- Start of picture text -----**
Income
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**The following timeline sets out the key events** Significant Dates **and/or achievements of KASBAH’s history:** KASBAH begin the KASBAH opens its fourth supported living scheme – KASBAH assumes control of Short Breaks Maddison House in Northfleet and 2013 KASBAH extends Princess Christian’s Farm **On the 9th September 1966,** Two Development Workers First two residents of KASBAH begin Out Reach Scheme in its support services to include specialist Carers services join KASBAH (funded by Seabrooke House move out service in North West Kent **KASBAH is founded** Medway and become partners with Carers First National Lottery) into community and Medway KASBAH office extension begins (Independent Living sessions for KASBAH buys its KASBAH develops a partnership KASBAH buys Shortbread House 73.6% of the KASBAH A needs analysis survey is conducted young members first house: with MAGIC and together we members were not Seabrooke House which results in a significant staff 16 – 19th birthday) 236 Rochester Road provide specialist disabled Ann’s Retreat was built known to Social Services opens, 15th May 2001 re-structure and change of vision children services at Rochester Road ~~ed~~ **1984 1996 2000 2002 2006 2008 2011 2013 2016 2018 2021 1966 1994 1998 2001 2003 2007 2009 2010 2012 2015 2017 2019** Ann Everett joins the The ‘Furniture Warehouse Project’ Hattie Webb House KASBAH Board (Chair) begins. This is still our well loved opened primarily for KASBAH achieved the KASBAH buys its second Gained CQC Registration for ‘Personal Care’ and Investors in People status property, Gingerbread House DIAL combined services with the Advisor Service charity shop at 6 The Hive, Northfleet physical disabilities The KASBAH Board The KASBAH office at 7 The Hive, Emma Carver joins the KASBAH formulates KASBAH amalgamate with KASBAH opened The Cafe closed and **KASBAH continues to** identifies a need for an Northfleet opens (prior to this, staff KASBAH Team as its ‘Five Year Vision’ DIAL NWK (Disablement Meeting Place café in charity shop was ‘Independent Living Project’ worked from home) Service Manager see website Information and Advice line) Gravesend refurbished **grow and develop...** **6** **7** ## What We Do and Why We Do It To support people with disabilities towards greater independence, choice and equality. **----- Start of picture text -----**
THE VISION
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KASBAH will respect the rights and circumstances of each person and actively encourage empowerment and inclusion into all aspects of life and living. This will be achieved with a flexible and diverse range of support services to its members. THE MISSION Together we will create innovative solutions to meet new identified needs and expand the organisation. ## THE ORGANISATION’S CORE VALUES ## **KASBAH will promote:** - Empowerment and a greater level of independence to the members - Specialist training in all aspects of daily living skills - Informed choices and decisions - Inclusion and community participation - A flexible range of support services to meet the member’s individual needs - Self reliance and self confidence - Personal achievement in own goals - Continuous improvement of the standing and reputation of KASBAH ## DEVELOPMENT ## QUALITY MANAGEMENT KASBAH continues to focus on development, regularly asking the members for feedback and introducing a robust customer satisfaction monitoring aid in the form of simple questionnaires. One nominated staff member within each service provision undertakes this task. Internal control measures are in place and are working effectively for the organisation. Steps have been taken throughout the last financial year and actioned in order to minimise risk to the organisation. The focus has continued to be partnership - working with statutory and voluntary agencies, raising the organisation’s profile and ensuring the service is meeting the membership’s changing needs, as well as ensuring all services are accessible to the different needs of KASBAH members. The KASBAH newsletter (KASBAH News) has continued to improve, with increased member involvement. ## **KASBAH Board** ## Outreach **Our outreach service provides support to those who have progressed through our supported living services and developed the skills to be able to live as independently as possible in the community. Outreach currently has eight members of experienced staff who have the knowledge and skills to support each individual to reach their full potential. The support provided by outreach consists of everyday tasks such as food shopping, cleaning, laundry, cooking and budgeting, we also provide support for appointments and benefits. Each Friday we run a Social Skills day where everyone meets up for a day out to promote socialising and have fun.** Supporting everyone to live as independently as possible is one of KASBAH’s main goals. All the individuals using our outreach service have reached their goal of living on their own in the community, however, we recognize that living on your own for the first time can be daunting and sometimes isolating, to ensure everyone has the opportunity to socialise and make friends we run regular group activities such as; trips to the beach, lunch out, crazy golf, Bluewater shopping and many more. The trips are usually part of our weekly Friday social skills, and each trip is chosen by the individuals we support and we encourage them to share their own hobbies and interests when choosing days out. Every individual that is part of outreach is supported to their own needs and wishes, everyone is different, and we pride ourselves on getting to know each person individually and providing support that suits them and enables them to reach their personal goals. Overall, our aim is to promote a lifestyle where everyone accessing our service is happy, safe and as independent as possible. ## ACHIEVEMENTS - There have been changes this year within Outreach and how we provide support, these changes have enriched the service provided and been well received by service | , users. - Social skills is well attended each week and planned around interests, hobbies and cultural activities, feedback is received and actioned to ensure social skills continues to be a highlight of the service user’s week. - Outreach has supported individuals through many personal milestones this year including living with a ; - partner, making new friends, trying new activities and embracing a healthier lifestyle. 8 **9** ee **“Thank you so much Carly for your help and support with my benefits forms. I am really pleased with my successful outcomes and having the extra financial help”** ## Advice =p lle ## ACHIEVEMENTS - 102 Face-face appointments completed in the Office. - Over £217,000 of benefits have been received by clients assisted by the Advice Service (including back dated awards) - Increased presence in local community with move back to the Hive Office which has enabled general help and assistance to be provided to local people. - Continued telephone support to long standing KASBAH members. END OF YEAR STATISTICS 01 APRIL 2023 – 31 MARCH 2024 **“I appreciate all the help Michael PIP appeal. The gave me with my decision was overturned, and the benefit was increased. Thank you”** |**Month**|**No. of contacts**|**No. of contacts**|**No. of contacts**|**No. of contacts**| |---|---|---|---|---| ||**2022-2023**||**2023-2024**|| |||||| |April||156||114| |May
June||188
222||88
135| |July||199||81| |August||247||139| |||||| |September||251||229| |October||205||183| |November||130||129| |December||85||138| |January||116||187| |February||124||184| |||||| |March||167||215| |**Totals**||**2090**||**1822**| MG 10 11 ## Hattie Webb House **Hattie Webb House is located in the heart of Rochester town, close to all amenities and good public transport services. At this moment in time the house is occupied by four tenants, with a range of physical and learning disabilities. The house is fully adapted to meet the needs of all our service users that have physical disabilities.** **“Staff are friendly, and I on well with them as get well as the other service users I live with”.** Hattie Webb House is staffed by a friendly staff team with a senior lead. There is the option for evening and weekend staff support upon request for activities outside of the usual working hours. All service users at Hattie Webb House have access to 24 hours out of hours emergency call provision. Hattie Webb House provides a 1-1-day respite service provision for young adults with learning and or physical disabilities, this service is based at Hattie Webb House and staff provide independent living skills training. These sessions require booking in advance are from 10am until 2pm. At present we have 2 service users that access this service during the week. Staff are allocated responsibility for each session to ensure consistency and person centred when planning activities and timetables incorporating the main key areas of learning within the tasks that they have chosen. At Hattie Webb House we promote independence and ensure we provide a person-centred approach with all of our service users; we aim to empower existing skills in order to achieve great outcomes. We are always happy to welcome new and previous visitors into our house and we will even provide a nice cuppa and a chat, if your very lucky there may even be a biscuit or cake on offer too. ## Gingerbread House **Gingerbread house is a large five-bedroom chalet bungalow in Northfleet. It has been extended over two floors. The entrance is spacious and welcoming, full of both light and personality and is the hub of the house. This is where our service users dine and take part in all sorts of in-house activities.** This property offers shared living accommodation for up to four people with sleep-in support each night. Over the last year our service users have accessed a variety of activities within the community, for example dance exercise classes, sports, football sessions, New Yorker’s club, disability discos and pub nights. This house likes to be active. Theepan, Thomas, Sam and Sophie are great friends and thoroughly enjoy living at Gingerbread House. Our person-centred approach has enabled each person to flourish within this setting. Everyone’s confidence and independence has grown, we continue to focus on promoting effective two way communication and increased life skills development, there is noticeable improvement year on year for each service users living at Gingerbread House. Gingerbread service users all access Princess Christian’s Farm once or twice a week, thoroughly enjoying the opportunity to work in a working farm setting with a menagerie of different animals and tasks to take part in. ## ACHIEVEMENTS - The team have focused on understanding Thomas’ behaviour and needs this year and this increased understanding has brought Thomas and the team even closer together. ## OVERVIEW - Shortbread and Gingerbread Houses are sister houses sharing the same garden space. - Sophie continues to thrive; her communication and engagement skills develop month on month and she is a very . a . - capable young woman. - The Gingerbread model is a group model; peer group support is a high priority whereas next door in Shortbread, many of our residents enjoy 1:1 time more with their staff team. - Theepan has excelled at the farm alongside Sam and both are valuable members of the farm team; also supporting the events throughout the year. - Gingerbread is a happy house, that has a clear structure with the flexibility to change and innovate; but the structure works well and enables each person to manage their environment effectively. - We have seen considerable weight loss in one service user and enable gym access each week to build up the exercise and fitness opportunities available. - - We work closely with all parent carers where they continue to have active input into the support and care of our Gingerbread residents. - Gingerbread remains a happy and wellrun site. 13 **12** ## Maddison House ## Rochester Road **Rochester Road is a longer-term provision with staff support 24/7, Rochester Road supports a broad range of adults with different support needs. We adapt our support to each individual need and abilities. At Rochester Road we promote independence, we praise and celebrate individual achievements and empower individuals to lead a fulfilling life whilst maintaining a community presence.** **Maddison House is a Supported Living project that is situated in Northfleet, Kent. The building itself boasts seven spacious bedrooms that are all en-suite, each bedroom includes fridges and work tops that could be used to prepare small snacks. Our lounge-diner area is utilised by residents for socialising, group training/ ‘refresher sessions’, house meetings and group meals. Residents also share a Kitchen, Laundry Room and Garden.** Rochester Road has five bedrooms and a staff sleepover room. We currently have four residents living here with room for a fifth person. Staff support residents to live a fulfilled and happy life, promoting independence. We also have spacious gardens to enjoy and a resident cat. more independent accommodation to our current residents. Maddison House is not staffed 24/7 and we do not have sleep over staff in order to increase independence with a view to moving to live independently within the community. Maddison House staff provide support with all aspects of daily living for example budgeting, cooking, cleaning and emotional support whilst encouraging further independence. Additionally we like to keep things Fun! Residents are supported to access social skills sessions (both day time and evening) and to attend a nightclub in Gillingham once per-month where the residents have an opportunity to link up with individuals from other sites and have an enjoyable time together. Staff provide evening support for enjoyable one off activities such as visiting comedy clubs, other discos and going to the theatre. Maddison House is tailored for individuals whom strive to live independently but wish to maintain a high level of social activity and group involvement. Past, present and future residents have the option to treat Maddison House as a stepping stone before moving on to live independently or to treat Maddison House as a longer term option. Our Outreach has expanded this year, we now have 4 service users who have gone onto independent living, but still want to benefit from the support and community at Maddison House. Rochester Road celebrates everyone’s birthdays, success and achievements. We promote group activities, social skills and enjoy the local community as much as possible. Rochester Road is committed to promoting independence, choice, and personcentred approaches in everything we do. Rochester Road benefits from the bus stop being situated outside of our property and we have local shops within walking distance including a pharmacy, takeaways, convenience stores and a cash point. We are only a ten-minute bus ride to the town centre, promenade and the supermarkets. We also have an annexe in our rear garden, this is selfcontained and provides living accommodation for one resident. The support needs provided are of a lower level of need to the main house and offer a Two of our service users attend Princess Christian’s Farm for day service which provides a variety of work experiences such as animal care through to horticulture. From a staff perspective, at Maddison House our promise to each resident is to support them to achieve a meaningful and fulfilling life. This includes goal planning, providing choice, pushing boundaries, self-advocating and positive risk-taking. We love Maddison House and our service users are proud to call it their home. Rochester Road staff are committed to supporting service users to have a holiday each year. We have also enjoyed day trips to the seaside, TV show recordings, panic rooms and laser tag. ## ACHIEVEMENTS **“The staff are really helpful and supportive. When I want my own space I have independence but when I want to join in I can. I love it.”** • Over the last year our achievements include going on a caravan holiday. All service users had an amazing time away and made lots of memories. All our service users have enjoyed a variety of social activities ACHIEVEMENTS which include cooking and baking, arts and crafts, science experiments going to the 02 to Toca social, bowling, Cyclo park, putt shack at • Maddison House held a 10th 'birthday party'. It was lakeside, cinema, Panto, as well as country parks, zoos, and beach days very successful and everyone had a really good time. when the weather allows. We attend open days and cultural events in • We have two new members of staff who have settled in (im A S ; our local area. We are also able to go further afield on occasions as ll very well and help make Maddison House what it is. three service users have mobility cars. Train strikes would have impacted • We all had a weekend away to Butlins. We had on daily lives if we were not able to get out and about in the community, beautiful sunshine, amazing music acts from the 90's having vehicle access has meant we can still have social activities and lots of fun. ‘ without restrictions. • We have had all communal area decorated in • We are also very proud that we have supported a service user to music Maddison House, thank you Barry. It is all looking very man every week and then to a concert at the Royal Albert Hall to sing fresh and lovely. and perform with Michael Ball as a guest appearance. This was a huge • Some of our service users have been working hard at success. Staff that attended said it was amazing to be part of and to see the PCF farm shop, this has been an amazing everyone from music man come together from all over the country. | opportunity for work experience and they have even 2 ey • Our service user’s access day services and lead active and fulfilled lives ; : been taught how to use the till! they all have a very caring and strong bond with each other. **want my own space I have independence but when I want to join in I can. I love it.”** • Maddison House held a 10th 'birthday party'. It was lakeside, cinema, Panto, as well as country parks, zoos, and beach days very successful and everyone had a really good time. when the weather allows. We attend open days and cultural events in • We have two new members of staff who have settled in (im A S ; our local area. We are also able to go further afield on occasions as ll very well and help make Maddison House what it is. three service users have mobility cars. Train strikes would have impacted • We all had a weekend away to Butlins. We had on daily lives if we were not able to get out and about in the community, beautiful sunshine, amazing music acts from the 90's having vehicle access has meant we can still have social activities and lots of fun. ‘ without restrictions. • We have had all communal area decorated in • We are also very proud that we have supported a service user to music Maddison House, thank you Barry. It is all looking very man every week and then to a concert at the Royal Albert Hall to sing fresh and lovely. **14** 15 ## Seabrooke House **Seabrooke House is a six bedded Supported Living home in Swanscombe. It was set up as KASBAH’s first supported living scheme, we now provide Supported living tailored for capable individuals who strive to live independently but wish to maintain a high level of social activity and group involvement.** We continue to encourage individuals to strive for further independence by promoting independent living skills, this includes (but is not limited to) development in cookery, cleaning, shopping, healthy eating, finances, travel, providing skills to go out independently. Seabrooke’s staff team are passionate about empowerment and development. Seabrooke is often the start of many young adult’s own unique journey towards greater independence and will continue to do so. Seabrooke is a place where we support positive risk taking. We educate disabled people on how to effectively risk assess each situation and make informed decisions in line with the Mental Capacity Act, we minimise risks but do not remove them. Everyone has the capacity to make and learn from their own decisions. Seabrooke is a place where we promote and encourage all aspects of independence. Seabrooke is a place where we empower every individual to lead a full, active, safe and happy life and to strive to meet their full potential. In addition to the main house, we have 2 independent living flats next door at Janus Court for those who would like a taste of independent living with the safety net of Seabrooke close at hand. We also have a small day service provision “Life Skills Access” specialising in independent living skills. Seabrooke currently provides 24hr support. Residents will have the option to treat Seabrooke House as a stepping stone before moving on to live independently or to treat Seabrooke House as a longer-term option. Seabrooke House is a special place, there’s nowhere quite like it. ## ACHIEVEMENTS - Seabrooke continues to make a positive transition into Supported living to meet the needs of our most recent referrals. - We have moved 1 service user out into other placements after completing their training placements with us. - • | Seabrooke is successfully providing our service users work at the . Farm shop each week, our service users are really enjoying running the shop and it provides them with meaningful employment. - Seabrooke facilitated a fun holiday for our service users to Haven Allhallows, everyone had a fabulous time. ## Shortbread House **Shortbread House is an impressive house set over three floors plus a garden room enabling the house to accommodate five bedrooms, three bathrooms, two lounges and a conservatory which is the service users’ communal area for dining and doing in-house activities. This service meets a host of complex needs well on a large site with an experienced and committed team. Our service users are supported by experienced PBS coaches all Studio 3 and low arousal approach trained.** We are a very person-centred led organisation and set realistic goals to achieve successful outcomes with a partnership model of support. Shortbread House has continued to incorporate fun learning and partnership work to support the residents to learn new skills. As a team within Shortbread House, we manage any signs of stress and anxiety calmly and effectively by understanding the need of the behaviour and using alternative safe methods to meet this need. Our residents live alongside each other having their own individual living space as well as accessing our communal conservatory area where life skills training and other indoor social activities take place weekly. ## ACHIEVEMENTS ## OVERVIEW - This year we said goodbye to Katie and welcomed both Abi and Jagdeep to the house. This is the largest capacity to date and we needed to utilise the garden space to ensure each service user has their own allocated quiet space as well as bedrooms. - Shortbread and Gingerbread Houses are sister houses sharing the same garden space. - We have a Positive Behaviour Support culture throughout the organisation but it started here and is firmly embedded. We also have two Studio 3 trainers in the team; Chris and Emma. - The positive engagement we have seen in Katy has been remarkable; she is now an active participant in group activities and regularly goes out on activities with her new best friend Jagdeep. - The staff team is at full capacity and we are pleased to report we have a happy and contented staff team. - We work closely with all parents where they continue to have active input into the support and care of their loved ones at Shortbread House. - Two of our service users have been working on weight loss and are making positive steps towards healthy eating and more exercise each - • We continue to focus on communication skills, sentence forming and receptive cognitive processing of language with great success. - We are now at full capacity and have a great service user dynamic in place. **16** **17** ## Princess Christian’s Farm ## **Princess Christian’s Farm is based in** **Hildenborough, Kent with over 116 acres of pasture and woodlands. It is a life skills training facility supporting people with a learning and /or physical disability. The aim is for individuals to learn new life skills both on the farm and in all aspects of daily living.** Princess Christian’s Farm is a unique environment for service users to come and make friends, build confidence, and develop employability skills in a variety of vocational areas. Service users build skills within Animal Care, Agriculture, Horticulture, Catering, Retail, DIY/ Woodwork/Crafts and Sport. We currently have 94 service users attending the farm and the waiting list continues to grow. The service users have the opportunity to work in a variety of areas throughout the week to help support their skills development and interest and make firm, long-lasting friendships. The farm supports two school/college groups to build on their farm-based and life skills each week and we have expanded this provision to offer off site experiences to local schools this year. We have continued to offer regular events throughout the year and have increased the number available taking into account the interests of the local community. Princess Christian’s Farm has had another busy year of development: - The number of attendees at the farm has increased by 16% this year. - The number of placements at the farm has increased by 9% this year. - The exotic animal portfolio continues to grow with new animals including iguanas, a basilisk lizard, scorpions, dung beetles and vampire crabs. - The farm now has a free range egg unit with 240 specialist free range birds. - The polytunnel skin has been added to the old frame, creating the opportunity to sustain homegrown crops over the winter which provides produce for the kitchen and animal management unit. - The events offered at the farm have expanded to include wreath making and an onsite quiz, both of which were well received. - Community days at the farm have developed this year with Mid Kent College and HSBC. - There have had many new births including emus, lambs, kids and Expresso our cria (baby alpaca). - New relationships have been built with local schools to support educational visits allowing the opportunity to educate the younger generation on the importance of farming. - The farm now offers off site animal experiences which has received extremely positive feedback. ## ACHIEVEMENTS - First Prize at the annual Jim Green competition for farm themed cupcakes. - Obtained an Animal Exhibition licence. - - Maintained our five-star food hygiene rating. - - Creation of a successful partnership with Tonbridge School. - Completion of our onsite sensory room which now also includes an outside sensory seating area. - Success at the Kent County Show showing our sheep - 1st prize for aged Ewe, 2nd prizes for progeny pairs and 2nd, 3rd and 6th for showing abilities. - The farm has had its most successful year selling its manure to the local community. - - The farm helped revamp the gardens at Gingerbread and Maddison house allowing PCF attendees to work alongside KASBAH residents to create a relaxing garden space. - Our large black pig came 2nd in the January born gilt class at Edenbridge and Oxted show, this was the first time PCF had ever shown a home bred pedigree pig. - Charity of the year for EM Forster Theatre with a fundraising total of £7,857.00. - This year has seen the farms best even pumpkin crop. - Many new resources were made at PCF this year to tie in with our annual events including Halloween and Christmas. 18 19 **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |SBH|=|Seabrooke House|MH|=|Maddison House|OR|=|Outreach| |HWH|=|Hattie Webb House|GBH|=|Gingerbread House|PCF|=|Princess Christian’s Farm| |RR|=|Rochester Road|SHBH|=|Shortbread House| **----- End of picture text -----**
20 Company number: 06465666 Charity number. 1123362 KENT ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS (Under the working name of KASBAH) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS CONTENTS Legal and administrative infomiation Trustees, report 2-10 Independent auditors, report Statement of financial activities {including income and expenditure account) Balance sheet 15 16 Statement of cash flows 17 Notes lo the financial statements 18-29 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Dlroctors and Trustees: Karen Richardson Abbi Caliandro Stephen Field, Treasurer Sara Cross James Mawby Charissa Baldock Charity Number: 1123362 Company Numbor: 6465666 Registered Office: 7 The Hive Northfleet Kent. DA119DE Chief Executlve Officer and Company Secretsry: Emma Carver Auditors: Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge Kent. TN9 1BE Bankers: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill, West Malling Kent, ME19 4TA Santander UK PIC Customer Service Centre Bootle Merseyside L30 4GB KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees (who are also directors of the company for the purposes of company law) present their report and the audited financial statements of Kent Association for Spina Bifida and Hydrocephalus I°KASBAH') for the year ended 31 March 2024. The trustees confirm that the report and financial stat&menls of the charity comply with the current statutory requirements, the requirements of the governing document. and the provisions of"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS 102)" (effective 1 January 2019) (Charities SORP (FRS 102)). Company status KASBAH is a charitable company limited by guarantee and has no share capitsl. The liability of each member in the event ofwinding up is limited to £10. The company was incorporated on 7 January 2008 and is govemed by a memorandum and articles of association. Directors The following directors have held office Sin￿ 1 April 2023: James Mawby Stephen Field Sara Cross Charissa Baldock Karen Richardson Abbi Caliandro The directors are the company's members and also trustees for the purpose of Charity law and throughout this report are collectively referred to as the Trustees. Structure. Governance and Management a) Memorandum and Artlcles KASBAH is a registered charity (number1123362) and is governed in accordance with its Memorandum and Articles of Association adopted 7 January 2008. There has been no significant change in the objectives since the last annual report. The principal object of the Charity is to support people of all ages with a physical andlor learning disability to become empowered, have choices and lead full and independent lives. b) Method of Appolntmenl or Electlon of Directors In accordance with the Charity's Articles of Association. the Charity may by Ordinary R8solution appoint a person who is willing to act as director as well as determine the rotation by which any Director retires by rotation. At the Annual General Meeting {AGM) the members of the Association shall electlre-elect the Trustees of the Board. The officers of the Board wll be decided by the nominated Truslees at the first Board meeting following the AGM. Other Trustees may be co-opted at any time to hold office until the next AGM and may be re-elected by Ihe members. New Trustees are required to participate in an induction programme together with further training where appropriate. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 c) Organlsatlonal Structuro and Docislon Making The Trustees have overall responsibility for approval of strategy, policies. plans, risk management and finance. Implementation is delegated to an executive management team, led by the Chief Executive Officer. Regular reports and meetings monitor activities and performance with the Trustees. d) Relationship with Partners KASBAH work5 closely with many volunlary and statutory agencies. They and KASBAH require all staff, volunteers. trustees, and those in any way acting on behalf of the organisation to act in accordance with all legal requirements. policies, procedures, and accepted practices of the organisation in force al the time. Additionally, all volunteers and staff are reqUI￿d to undergo a criminal r8cords disclosure at the enhanced level and undertake a comprehensive induction. The KASBAH support services are either part or fully funded by Kent County Council, Medway Unitary Authority, Gravesham Borough Council and Dartford Borough Council. KASBAH is an affiliated member of SHINE (Spina Bifida. Hydrocephalus, Information. Nelworking, Equality). We also have a working partnership with both Gravesend Church Housing Association {GCHA) and HABINTEG Housing Association. both of which receive Annual Reports and Audited Accounts on request. e) Risk Management The policy is that Trustees and Senior Management review and identify potential risks to the organisation and its sustained operation on an On￿oing basis. They then take the appropriate action to negate or reduce the risk to an acceptable Sevel including retaining financial reserves to provide for contingencies. Objectives and Actlvltles a) Policies and Objectives KASBAH'S Mission Statement.. "KASBAH will respect the rights and circumstances of 8ach p8rson and actively encourage empowerrnent and inclusion into all aspeds of life and living. This will be achieved wrfh a flexible and diverse range of support serwices to its members provided by a well supported and developed slaff team. Together we will create innovative solutions to meet new identified n8eds and expand the organisation." KASBAH'S Supported Living Projects °KASBAH provides specialist support and empowerment in all aspects of independent living skills to 8nyyoung vulnerable adult M'th the potential to live independently, to 8ssisI them to reach their ultimate goal.. KASBAH'S Farm °The￿ is a role and a place for everyone at Princess Chrislian's Farm. The learning opportunities are vast with a focus on increasing each person's independence. daily living skills, and employability.. b) Publlc Beneflt The Trustees have had due regard to the guidance issued by the Charity Commission on public benefit when reviewing the charity's objectives and planning for the future. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 c) Strategies for Achlevlng Objectives The Advice Service in Partnershlp with Disabillty Assist This service provides information, advice. and guidance on a variety of topics such as general disability advice, entitlements and benefits advice, health, education. aspirations. and transition. The Advice Service is back to its intended flexible format and provision. face to face meetings for benefits advice and home visits are available when there is a justified need. This service is predominantly volunteer led with one very experienced volunteer taking the lead and making a significant impact and contribution to the people and families she supported. KASBAH are able to offer in-depth knowledge of the Welfare System and support all aspects of support and advice that en8bles and empowers our member's lives. Charity Shop The charity shop offers several facilities to other projects within KASBAH. It is used to provide volunteers. service users and members with the opportunity to leam retail and socialisation skills. It also enables the volunteers and service users to interact with the local community- As this service has developed. the charity shop has also become a community drop-in point that has promoted friendship and inclusion for the service users of the local area. The charity shop provides a work 8xperience opportunity for service users residing in KASBAH supported living projects, and a more formal training structure put in place wth volunteers from the general public managing the weekend shifts. This servits continues to be a great Communty resource and is supported days a week by Ifield School during term time. Outreach KASBAH provides specialist support to service users who have been through the KASBAH supported living schemes within North-west Kent and Medway. Support is provided in key areas of daily living with a strong focus on social skills and group aclivities to reduce isolation and promote meaningful relationships. Community Fam KASBAH has continued to support the development of a ￿MMunity fami within Northfleet School for Girls. the farm has continued to provide a valuable work experience resource to our service users, although take up has reduced this year. Prlncess Chrislian's Farm KASBAH has its own farm which provides a unique day service site al Princess Christian's Farm in Hildenborough. This is a large provision set over 116 acres with the capacity to support up to 40 placements each day with a wide range of opportunities and skill development on offer. We a￿ very proud of the site and ils 8bility to break-even by Year 2. The farm holds regular Open Days and events and this year we gained our Exhibition Licence so now offer a wide range of up-close animal encounters. The respite unit was completed in September 2022 and has had regul8r bookings ever since, we hope to build on this further in 2024125. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Independent Living Skills Tralnlng TlmeLine In 2000 the need for independent living was identified. In 2002 Seabrooke House was opened. KASBAH'S first Independent Living Project. The propety is owned by Gravesend Churches Housing Association. In 2007 the lack of suitable adapted move-on accommodation was identified. In 2009 Hattie Webb House was opened. designed predominantly to be a physical disabilities site. This property is owned by Habinteg Housing Association. 2011 KASBAH identified the need for greater freedom and control within a supported living site. In 2011 Rochester Road was I24 ron ul 114 ril Ma June Jul ust tember October November December Janua Februa March TOTAL 135 81 139 229 183 129 138 187 215 1822 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Charity Shop The charity shop is supported by the supported living schemes and by Ifield School. The Hive office has been re-instated as KASBAH'S Head Office" this was intended to b8 a temporary move as new office space was finished off at Shortbread but it has worked so well. HR. Finance and the main office function will remain on this site and has enabled additional office space to be available at the ShortbreadlGingerbread site. Independent Living Skills Training Seabrooke continues to achieve a high level of succ8ss and recognition from funders, service users and parents for its work in training and preparing each person for independent living within Iheir communities. Each year this site trains and enables up to 8 residential people and up to 10 people accessing day service at any one time to leam the skills they will need to live independent lives. We have a 94¢/0 success rate in moving people on to a greater level of independence. The provision continues to enable service users to make infomied decisions and access equal opportunities in all of their life choices. Seabrooke House has achieved full occupancy this year. Hattie Webb House has continued to maintain its high standards of service delivery and has worked hard to promote a happy and positive seNice user dynamic. We made a strategic decision to move this site to a full-time supported living placement Monday to Friday, in orderto accommodate an emergency placement with a known KASBAH member who needed our support. This has been a very positive decision and has brought life and happiness to the household. We plan to support the first service user KASBAH wedding in 2024. Rochester Road has consistently achieved p051tive outcomes for the service users. This site has had a long-tem) void now exceeding 12 months,. a potentially challenging placement was accepted in August and has worked even better than we had anticipated thanks to the great team support and dynamics at Rochester Road. We are no longer focussing on filling the void as a positive service user dynamic remains the priority, and we are now where we want to be. The annexe continues to be an effective addition lo the house. Maddison House reached full occupancy on the day the service opened. The model of like-minded people sharing a home and skills has been demonstrated very effectively at this site in addition to continual progression. 7 of the service users have now moved on to independent living {own self- contained flats}. Maddison also have a growing outreach provision within London Road which is a model that has flourished bringing the in-house support and training into the community. Gingerbread House accommodates four more complex service users who compl8ment each other well in the way they interact and support each other. Having a sister site on-site continues to make this site feel like a family environment. We regularly share, activities, support and slaff and have strong. positive friendships on-site. Shortbread introduced its 5th service user this year into the house and no longer offer respite as we have a bespoke provision at the farm. This was another significant change to the house dynamic and it is pleasing to report the house is in a happy place and has additional communal space in the garden that is working really well. Outreach The Outreach team has grown this year and feels much more aligned to the supported living model of support with team support and input from every site, the site swaps really aided this team ethic we have strived for throughout the organisation. This provision makes a big impact with support hours always exceeding the funded support package and great opportunities and activities offered each week. We are much closer to ￿8¢hing our full-cost recovery model goal. but not quite there yet. The Communlty Farni This year KASBAH has continued to support the fami development. but the move on of a key participant. Rochester Road has now taken a step back from this great initiative. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Princess Chrlstian's Farm The farm has exceeded KASBAH'S expectations, we have increased daily capacity by 160/0 and have a growing waiting list. The fanm offers educational days to local specialist schools three days a week during term time and open events continue to increase and with each event we grow in knowledge and skills to make the most out of every opportunity whilst providing an excellent family based activity to enjoy. This year's achievements include getting the sensory room fully renovated and in regular use and finally bringing in 300 chickens into the free range unit. Bird flu has prevented this move for years, but in April we will be welcoming the new birds in and have strong links to get sales in place promplly. We had the biggest footfall on Open Farm Sunday and we will build on this more next year. The Exhibition Licence is in place and a wide range of up-close experiences are now on offer., the bottle feeding experiences were sold out completely in three days. Flnancbal Review KASBAH Continues to develop its robust financial management systems and is pleased to confinn that the charitable organisation has maintained its strong financial position. There is an on-going need for effectiv& cash flow. W8 have worked hard as an organisation to be in a stronger financial position at year-end. and are pleased to confirm the Gingerbread House fflortgage was cleared in full in March 2024. 2023124 was a year of building on existing knowledge at Princess Christian's Fami; the team has grown and the business model continues to be embedded. There has been a strong focus on the house dynamics in KASBAH'S supporting living portfolio. 5 internal moves look place strengthening each site in turn and 8 new known placement was accepted at Shortbread House. bringing a renewed friendship and comr8dery to the home. The charity's goal towards total cost recovery continues with some great outcomes in Outreach and the start of negotiations with Medway Council. Our budgeting assumptions have continued to be on the conservative side {as is appropriate in the general economic situation} and we have been able to generate a small surplus which will be re- invested back into the core reserves. This will continue to be our focus until cash reserves exceed 12 months running costs (in terms of cash in bank) to provide re-assurance to the KASBAH team and membership that the organisation can facilitate another significant disruption in services should the need arise. a. Reserves Policy The reserves policy of the charity is based on the organisation's calculations within the Reserves Risk Assessmenl to ensure sufficient funding is allocated to cover the following risks: Continuity of serviceloperations. Potential closure costs, Disaster recovery, Routine replacement of eouipmenvfurniture, and, Ensure cash flow provisions meet Ihe needs of the charity. Total funds are £2,392,049 as at 31 March 2024. With restricted reserves amounting to £9,964, the charity is left with free reserves as at 31 March 2024 of £508,643 (being net current assets of £815,435 less long term liabilities of £306,792, as shown in Note 19 on page 29 of the financial statements)- KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 b. Principal Funding The financial ststements show a lotal income for the year of £2,611,003 and a surplus of £210,621. This has increased reserv8 levels to £2.392.049 of which £1.873,442 is held in tsngible fixed assets. including 236 Rochester Road, Gingerbread and Shortbread House, with the remaining reseNes held in liquid assets amounting to £518,607. £9,964 of these liquid assets are held in restricted funds. We made the strategic decision to clear the Gingerbread House mortgage in March 2024. As a result of this, Iwo of the charity's properties are now mortgage free. KASBAH has a robust financial reporting and monitoring system with a focus on setting realistic budgets for each area of expenditure. this has enabled the organisation to perfonn on target and meet the organisation's vision and targets. Impact of Covid-19 As an organisation, KASBAH has continued to thrive. we have never seen Covid-19 as a barrier, I(ISBAH has used this experience as an opportunity to invest more time with each service user and come together as a strong and insurmountable team. This is what KASBAH'S does best, we rise to the challenge and find a positive way to move forward. The support from the staff team. volunteers and KASBAH friends has been fantsstic and keeps us focussed on what really rnatters" our service users. We would not be where we are without the on-going community support and value, we receive each day. Plans for the Future KASBAH is actively working towards its evolving Five-year Vision. the focus remains on ensuring the long-term financial stability of the organisation, meeting evolving, and emerging service user needs and being able to be creative and dynamic in our solutions. There are no additional plans this year, instead we plan to reap the rewards of last yearfs investment and focus on increasing KASBAH reserves and focussing on the farm meeting a break-even point. Financial budget for 2024125 plans.. £10,000 has been added to the marketing budget for Princess Christian's Farm to increase take-up and visibility. £10,000 for full overhaul of the downstairs toilevshower at Gingerbread House. and. £1,000 for Gingerbread sensory garden. Future Developments For the year 2024-25 KASBAH anticipates higher income levels and higher expenditure levels due to the on-going expansion at Princess Christian's Fami. We are conservatively planning for a reduction in KCC funding in 2025126 and as such are investing more in our marketing and publicity of farm events with the aim to increase take-up, revenue and income to meet the potential deficit in funding. We have no plans to purchase a new property in 2024125 but would like to further increase the communal space in the garden area at Gingerbread House. we can do this with the resources we have to hand and finally put the sensory garden in place" there are many creative ideas being discussed. KASBAH will continue to invest in its staff,. we now have our first in-house Occupational Therapist and our first qualified Social Worker in due to complete her studie5 in September 2024. We will be taking on two more social work apprentices in 2024-25 and are still actively looking to implement an Oliver McGowan Trainer within our team. Audilors The auditors, Lindeyer Francis Ferguson, are deemed to have been re-appointed in accordance with section 487(2) of the Companies Act 2006. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Trustees, Responslbllftle8 The Trustees are responslble for preparlng the Annual Report and the financial ststements In accordance with applicable law and Un¢ted Kingdom Generally Accepted Accounting Practice 8ppli(xble to smaller charlties. Law applicable to chartties in Englandmales requlrès the Trustees to prepare financial stat8ments for each financial year that give a true and falr vlew of the stsle of affalrs of the Charlty and of the surplus or defi￿£ of the ChaTity for that peri(xl. In preparing those financial ststements the Trustees have: Selected suitable accounting policies and applied them consistently, Made judgments and estimates that are reasonable and prudent, and, Prepared the financial Statements on the going concem basis (unless It Is Inapproprlate to presume that the charity will continue in operation). The TTUStee5 are respon51ble for keeplng proper accountlng records that disdose wilh reasonable accuracy at any time the financial posilion of th8 Charity and enable them to ensure that the financial statem8nt8 comply wlth tho Charitios Act 2011. They grg also responsible for safeguarding th8 assets of the Chartty and hence for taking reasonable steps for the detection and prevention of fraud and other Irregularities. Sa far as each of the Trustees is aware al the time the report is approved: There is no relevant audit Infomiation of which th8 Charfty's auditors are unaware. and, The Trustees have taken all steps that they ought to have tsken to rnake themselves aware of any relevant audri infomiation and to establish that the auditors are aware of th81 inforfflation. Thi5 report Was approved by thè Trustees on . and slgned on Its behalf, by: Ste Flel (Treasurer of KASBAHI 10 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 Opinion We have 8udited the financial ststements of Kent Association for Spina Bifida and Hydrocephalus {'KASBAH') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland{United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable ¢ompany's affairs as at 31 March 2024 and of its incoming resources and application of resources for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to going concern In auditing the financial statements. we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charitsble company's ability to continue as a going concem for a period of at least ￿1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees, with respect to going concem are described in the relevant sections of this report. Other inforniation The other information comprises the information included in the 8nnual report. other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infomialion. Our opinion on the financial statements does not cover the other infom)ation and. except to the extent otherwise explicitly stated in our report, we do not &xpress any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtain8d in the audit or othe￿iSe appears to be materially misstated. If we idenlfy such material inconsistencies or apparent material misstatemenls. we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there is a material misstatement of this other infomiation. we are required to report that fact. 11 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 We have nothing to report in this regard. Opinions on other matters prescrlbed by tho Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report. which includes the directors, report p￿Pared for the purposes of company law, for the financial year for ￿lch the financial statements are prepar8d is consistent with the financial ststements,. and the directors. report included within the trustees, r8port has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the trustees, report. We have nothing to report in respect of Ihe following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion.. adequate and proper accounting records have not been kept. or retums adequate for our audit have not been re￿IVed from branches not visited by us. or the financial statements are not in agreement with the accounting records and retums. or certain disclosures of trustees, remuneration specified by law are not made. or we have not received all the infomiation and explanations we require for our audit., or the trustees, were not &nlitled to prepare the financial ststements in accordan￿ with the srnall companies regime and take advantage of the small companies, exemptions in preparing the trustees. report and from the requirement to prepare a strategic reporl. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 10. the trustees (who are also the directors of the charitable company for the purposes of COTftpany law> are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view. and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable companvs ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations. or have no realistic altemative but to do so. Audltor's responslblllties for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee thal an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggreg8te. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. 12 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 Irregularities, including fraud. are instances of non-complian￿ with laws and regulations. We design procedures in line with our r&sponsibilities, outlined above, to detecl material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the preparation of the financial statements of the company. and the procedures that management adopt to ensure compliance. We have conSide￿d the extent to which nonwcompliance might have a material effect on the financial statements, and in particular we identified: the Companies Act 2006. FRS 102 and the Charities SORP. We have also identified other laws and ￿gUlationS that do not have 8 direct effect on the amounts or disclosures within the financial statements. but for which compliance is fundamental to th8 charity's operations and to avoid material penalties, including the General Data Protection Regulation (GDPR), Care Quality Commission regulation, employment law and health and safety- Having reviewed the laws and regulations applicable to the charity. we designed and performed audit procedures to obtain sufficient appropriate audit evidence. Specifically. we: Selected an engagement team with particular familiarity in dealing with charity and not for profit organisations- Obtained and reviewed intemal policies and procedures and external guidan￿, including the Care Quality Commission inspection reports., Held discussions with management involved in the compliance functions. including consideration of known or suspected instances of non-compliance with laws and regulation and fraud,. Reviewed the completeness and accuracy of associated disclosures made in the financial statements,. Obtained and reviewed meeting minutes" and, Reviewed legal expense accounts for indication of any possible noncompliance. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the key risks were related to posting inappropriate journal entries to overstate income, and management bias in accounting estimates. particularly the fair value of revalued property, and areas of the financial statements requiring judgement. such as the impairment of debtor balances. Audit procedures performed by us included: Assessing the systems and controls in place, and whether any weaknesse5 were identified which could suggest or allow fraud., Designing and performing audit procedures to obtain sufficient appropriate audit evidence in relation to the completeness of income. Challenging assumptions made by management in arriving at accounting estimates and judgements. and, Identifying and testing joumal entries, to ensure there was a clear business rydtionale for transactions outside the nomial course of business. The audit has been planned and perform8d in such a way as to best identify risks of material misstatement, however, because of the inherent limitations of audit procedures there is a risk that we will not detect all irregularities, including those that may lead to material misststements in the financial statements. For example, whilst we have properly planned and performed our audit in accordance with auditing standards. the further removed nonrycompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely audit procedures are to identrfy il. Also, the risk of not detecting an irregularity due to fraud is higher than the risk of not detecting one resulting from error, due to probable deliberate concealment, override of controls, collusion or misrepresentations. 13 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at- h -frc. .ukJauditorsres onsibili ies. This description fomis part of our auditorfs report. Use of our roport This report is made solely to the charitable company's members, as a body. in accordance with Chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the charitable company's members and trustees those matters we are required to state to them in an audito¢s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company. the charitable company's members as a body and the charitable company's Irustees as a body. for our audit work, for this report, or for the opinions we have formed. Jonathan He8ley FCA Senior Statutory Auditor For and on behalf of.. Llndeyer Francls Ferguson Limited Statutory Auditors Chartered Accountants Dat8.. North House 198 High Street Tonbridge Kent TN9 1 BE 14 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 2024 Unrestrktod funds 2024 Reslrlctod funds 2024 Total funds 2023 Total funds Note Incomefrom: Donations & grants Charitable activities Other trading acb'vities Investments Bank interest 17,188 2,486,941 80,602 20,355 37,543 2,486,941 80,602 61.122 2,243,877 70,175 5,917 5,917 1,925 Total income 2,590,648 20,355 2,611,003 2.377,099 Expgndlture on: Raising funds Charitable aclivities 49,0(Ki 2.349,525 49,000 2,351.382 30,084 2.539.913 1.857 Total expendlture 2,398,525 1,857 2,400,382 2.569.997 Net incomellexpenditurel 192,123 18,498 210,621 (192.8981 Transfers between funds 8,534 18,5341 Net mvement in funds 200.657 9.964 210,621 1192,8981 Reconclllatlon of funds: Total funds brought forwar 2,181,428 2,181,428 2.374.326 Total funds carried forward 2,382.085 9,964 2,392,049 2,181,428 15 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS BALANCE SHEET AS A T 31 MARCH 2024 2024 2023 Flxed assets Tangible as68ts 12 1,873,442 1,891,773 Curnnl afy8•ts SirL* DebtTrrs Cash at bank and In hand 11 13 5.134 319.430 637.297 6,159 205,gtJ8 612,209 961,861 824.276 currnnt Ilabllltles Creditors.. amounts falling due wiihln one yEar 14 136.4621 (99,139) r4et current assots 825.399 725.137 Crethtors". amwnts f811ing due after more than one year 15 (306.792) {435.482) Tglal net assets 2,392,049 2,181.428 The fvnds of the Gharlty Unrgstrthd funds Revaluation reserve Other funds 225.929 2.156,156 225.929 1,955.499 Restricted funds 2,392,049 2.181.428 Approved by the boa trustees on......... ..2024 and slgned on its behalf by. Cornpany number.. 06465666 16 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Note Cash flows from operatlng actlvltlas Net cash provided by operating activities 181,888 80,280 Cash flows from investing a¢tivities Interesl received Purchase of tangible fixed assets 5.917 132,331) 1,925 (104,4421 Net cash fflows from investing adivities (26,414) {102,517) Cash flows from flnancing activities Repayment of borrowlngs (130,386) (17,8821 Net cash fflows from financing activities {130,386) (17,882) Change in cash and cash equivalents 25,088 140,119) Cash and cash equivalents broLsght fonNard 612.209 652,328 Cash and cash equlvalents carrled forward 637,297 612,209 Reconciliation of net incomo to net cash flow from operating activitios Net income forthe reporting period As per the statement of financial activities 210.621 (192,898) Adjustments for. Depreciation and loss on disposal of fixed ass8ts Interest received Decreasel(Increase) in debtors {Decreaseylncrease in creditors Increasel{Decrease} in stod( 50.662 (5.917> {113,522} 39,019 1.025 40,088 11,9251 378,744 (137,5701 (6,159) 128,733) 273,178 Nel cash provided by operating activities 181.888 80.280 17 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STATUS Kent Association for Spina Bifida and Hydrocephalus is a charitable company limited by guarantee incorporated in England and Wales. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per rnember of the charity. The address of the registered Off￿ is 7 The Hive. Northfleel, Kent. DA119DE. ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation uncertainty in Ihe Prepara￿n of Ihe financial statements are as follows.. 2.1 Basis of prep•ratlon The financial statements have been prepared in accordance with 'A¢￿untIng and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in aCcOrdar￿ with the Financial Rewrting Standard applicable in the UK and Republic of Ireland IFRS 102). (effective 1 January 2019}- (Charities SORP IFRS 102)). the Financial Reporting Standard 8pplir3ble in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Kent Association for Spina Brfida and Hydrocephalus meets the definition of a public benefrt enlity under FRS 102. Assets and liabilities are initially recognised at historical cost or transactK)n value unless otherwise Staled in the relevant accounting policy nole{s)- The financial statements are presented in pounds sterting and rounded to the nearest rKJund. 2.2 Going concern The Trustees have assessed that there are no signrficant doubts over the charitys ability lo continue as a going concem. As a result. the financial stalements have been prepared on a going ¢oncem basis. 2.3 Incomg InrAJme from donations and grants is recognised when the charity is entitled lo the funds. the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a fomial offer is rnade in writing, unless the grdnt contsins lemis and conditions outside of the charity's control which must be met b8fore the charity is entitled to the funds. Where 9rants are received in response to a proposal including a budgeted lim6scale, such that the timescale for the expenditure is implieil in the grant agreement. the income is recognised in accordance with that timescale. Income from charitable activities is recognised over the period to which the income relales. Charges for services are recognised when the services are provided. Income received in advance is accounted for as deferred income. 2.4 Exp•nditure Expenditu￿ is recognised when a present legal or constructive oblig81ion exists at the balance sheet date as a result of a past event, il is probable that a transfer of economic benefils will be required to settle the obligation. and the amount can be estimated reliably. Expenditure has been classrfied under headings that a99regate all costs related lo the category. Staff costs are allo¢aled on the basis of stsff time. Support costs, which are th)se costs relating to functions which assist the work of the Charity but do not directly relate to its activities, have been allocated to the activlties undertaken by the charity on the basis of the usa9e of ￿se costs by the activities. 18 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Gontinuod 2.5 Taxatio The charity is exempt from corwration tsx on its income and gains to the extent that Ihese are applied to its charitable objects. 2.6 Fund accountlng Unrestricted funds can be used in accordance wrth th8 charitable objectives at the discretion of the trustees. DesKJnated funds are unrestricted funds designated by the Iruslees for particular purposes. Restrided funds can only be used for the particular restricted purposes within the objects of the charity. Restriclions arise when specrfied by the donor or when funds are raised for particular restricted purposes. 2.7 Tanglble flxed assèts and dépr•cialion Tangible fixed assets are stated at cost less depreciation. Depreciation is provided al rates calculated to wrile off the cost18SS estimated realisable value of each asset over ils expected useful lrfe. as follows- FixiuTrs. frttings and equipment Motor vehicles Leasehold improvements Farm machinery Livestock {sheep and goats) 25 % reducing balance 25 /0 Straighl line 20Yo Straighl line, or over the lrfe of the lease 25°k reduang balancg 7 years Freehold properties can be measured reliably based on market value. These properties are therefore measured at fair value at each reporting date wl(h changes In fair value recognised in the statement of financial aclivilies. Depreciation is not charged on the properties as the residu¥l value of the properties is not deemed to be materially different from the markel value. Livestock hekj mainly for production purposes rather than sale, for in excess of kn years. is included in fixed assets and capitalised at cost of acquisition. or cost of production, as appropriate and depreciated on Stra￿ht line basis. 2.8 Stock Stock consists of shop stock arKi livestock. Stock is stated at the k)wer of cost and estimated selling price less costs lo sell. Shop stocks are valued in the 2ceA)unls on an average cost basis. Livestock is a biological asset but not depreciated, on the basis animals are held for les$ than a year before they are sold. Livestock is valued on a deemed cost basi%. 2.9 Debtors Trade and other debtors are recognised at the settlement amount due. p￿ payments are recognised at the invoiced cost Prepaid. 2.10 Credltors Creditors are recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated ￿lIablY. Creditors are recognised at the settlement amount. 2.11 Financlal Instrumonts The charity only has financial instruments of a kind that qualify as basic financlal instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement 2.12 Pgnsions The charily operates a defined contribution scheme for the benefft of its employees. The assets of the schem8 are held separately from tFK)se of the tharity in an independently administered fund. The pension cost in the financial statements represents the contributions payable by the charity during the year. 2.13 0￿ratIng leases Rentsls payable under operating leases are charged to the ststement of financial activities on a straight line basis over the lease tem). 19 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3 INCOME FROM DONATIONS AND GRANTS Princess Chrlstlan's Fami Indep8ndgnt Skills Tralning Total 2024 Total 2023 Donatrons Grants.. PCF - Kent County Council health & safely funding Kent County Council - Workforce recruitment and retention fund Rur81 Payments Agency Othergrants 4,329 26,510 3D,839 10,467 41,694 5.890 5,890 814 7.285 812 5.137 32,406 37,543 61,122 The comparative figures include £41.694 of restricted income. 4 INCOME FROM CHARITABLE ACTivmES Prlncoss Chrlstlan's Fami 2024 vlce & Infomiation 2024 Independent Skills Training 2024 Total 2024 Totsl 2023 Kent County Council: Independent Skills Training Information. Advi¢e & Guidance DIAL Independent Skills Training (Farml Medway UnitaryAulhority Dartford Borough Council Gravesham Borough Council Other sponsors and donors 1,566,067 1,566,067 1,418,318 15,000 15.000 379,349 104,740 91,349 179.181 40,940 456,741 456.741 121,547 95,907 195,392 51,287 121,547 95,907 195,392 50.787 500 500 2,029,700 456,741 2,486,941 2,243,877 The comparative figures include £30.000 of restricted income. 5 EXPENDITURE ON CHARITABLE ACTIVITIES Princess Chrlstlan's Farni 2024 Alvi¢e & Infomiation 2024 Independent Skills Training 2024 Total 2024 Total 2023 Direct activity costs KCC heatth and safety costs Direct staff costs Support costs allocated Inole 81 288.431 217.867 394 366,048 85.392 506,298 394 1.396.382 448,308 559.105 288,872 1,330,082 364.339 1,030.334 352,804 10.112 10,112 1,671.569 669,701 2,351,382 2,542,398 Surplus I (deficit) for the year 19.6121 358,131 1212,9601 135.559 1298,521) The comparative figures include £329,601 of restricted expenditure. 20 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM OTHER TRADING ACTIVITIES Fami shop and relatèd Fundralslng incomo events 2024 2024 Charity shop 2024 Incom8 2024 Total 2024 Total 2023 Charlty shop income Café income Farm shop income Sale of animals & farming produce Hay sales Farm open days and events Fundraising events 3.899 3.899 20,260 14,267 4.182 3,828 27,998 20.260 14.267 14,359 9,817 14,359 9.817 8.687 12,417 15,553 2.447 15,553 2.447 10,195 2.868 3,899 20,260 38,443 18.000 80,602 70.175 EXPENDITURE ON RAISING FUNDS Farni shop and rolated Fundralslng incomg evonts 2024 Charity shop 2024 Café Income 2024 Total 2024 Total 2023 2024 Charity shop costs Café costs Fann shop and related costs Sale of animals & farming produce Hay sales FuTrJr8ising events Support costs allocated Inole 8) 3.445 3,445 10.657 4.164 30 10,657 10.041 10.041 5.090 16,458 4,836 16,458 4.836 2.439 5.869 9,755 2,439 81 250 736 57 1.124 1.831 3,526 10,907 32,071 2,496 49,000 27,599 Surplus for the year 373 9.353 6.372 15,504 31.602 42.576 21 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS 2024 2023 Staff costs Pr8mise8 costs Staff training and travel Printing, postage and stationery Teleph)ne IT Support and maintenance Repairs and maintenance Equipment hi Subscriptions Professional fees Website desKJn and publlc ￿lationS Small grants scheme Miscellaneous expenses Motor running costs Bank charges Bad debt expense Depreciation of fixed assets Loss on disposal of fixed assets Governance costs.. Audit and accountancy Legal and consultancy fees Trustee and Board expenses Trustee indemnty insurance 188,410 44.968 27,417 7.053 6,056 15,364 2.762 5,689 158.788 24,041 24.628 7,697 5,877 12.530 607 2.372 853 10,458 2,780 250 1,356 13,724 1.090 44,311 19,076 1,877 19.973 1,478 500 1,844 12,003 663 46,663 23,939 42 10.200 27.446 944 5.377 11.980 16.889 1.130 3.856 449.432 366,170 2024 2024 Allocation b8sed on estim8ted usago.. Raising funds 1,124 Charitable activities.. Advisor l DIAL Independent Skills Trainlng Princess Christian Fami 10.112 352.804 85,392 100.0011 449,432 NET INCOME I (EXPENDrruRE) 2024 2023 Net income Is staled after charging.. Operating lease payments Auditors, remuneration for audit services A￿litOrS. remuneralion for audit services - relating to the prior year Awlitors, rernunera￿n for accountancy services Depreciation 114.257 5.200 112.284 3.930 3.100 4.950 38.212 5,000 50,620 22 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR fHE YEAR ENDED 31 MARCH 2024 10 STAFF COSTS 2024 2023 Wages and salaries Employerfs national insurance Employ&rfs pension contributions 1.446,086 110,015 29,691 1,353,843 101.098 33,930 1.584.792 1,488,871 The average number of employees durirKJ the year is as follows.. 2024 No 2023 No DIAL Independent Skills Training Princess Christian's Farm 59 16 56 15 75 72 One 12023: one} employee received employment benefits lexcluding employer pension Conlributionsl of between £80.001 and £90,000 in the period. 11 STOCK 2024 2023 Fam sl)op stock BKJlogical assets 1.849 3.285 3.129 3.030 5.134 6,159 Biological assets incI￿Je one class of asset hekl for re-sale, being pig stock. The carrying amount of biological assets held in the period is as follows.. Total Opening cost Increases from purchases Decreases attributable to sales 3.030 5,220 14.9651 3.285 Closing cosl 23 (o rD ts) o f*) ro ¢0 S) o KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13 DEBTORS 2024 2023 Support costs receivable Prepayments and accrued income Other debtors 240,791 48,406 30,233 185,897 5.323 14.688 319,430 205,908 14 CREDITORS: AMOUNTS F￿LING DUE WITHIN ONE YEAR 2024 2023 Bank loans Accounts payable Social security and other tax Accruals and deferred income Other creditors 16.345 54,221 18.041 19,343 22,039 18.170 21,546 42.580 23,316 136.462 99.139 2024 2023 Deferred income included above." Incoming resources deferred in the previous period Released to the Stslement of Financlal Aclivities Incomiro resources deferred in the currenl period - grant and contract income 407 (4071 129,226 (129,2261 407 Carrbed forward 407 1S CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Bank loans 306,792 435.482 Amounts repayable after more Ihan fwe years.. By instslmenls 234.135 365.960 The bank loan is secured by way of a legal mortgage charge. dated 28 November 2018, over the Shortbread House propety in Northfleet. A se¢J)nd bank loan was fully repaid in the year and the respective legal charge, dated 12 February 2015. over Ihe Gingerbread House property in Nortmeel, was satisfied post year-end. 25 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16 FINANCIAL COMMITMENTS Al 31 March 2024 the charty was committed to future minimum lea$e payments under norpcancellable operating leases as follows.. 2024 2023 Land and buildirKJS Due within one year In tsvo to five years More than five years 62,818 65,563 38.750 55.865 62,625 53,750 167,131 172,240 17 RELATED PARTY TRANSACTIONS The Board of Trustees and the Chief Executive Officer are considered to be thg charitys key management personnel. None of the trustees have been paid any remuneration {2023'. none). One member of the board {2023= 1) received grft for their efforts durirKJ the year, as authorised by the CEO, wilh the below monetary value: 2024 2023 Name S. Field 16 24 During the year, no Iruslees were reimbursed for expenses {2023.' none). The tolal amount of employee benefits (including employerfs pension contributions) received by key management personnel during the year was £85,970 {2023= £86,317). During the year, three members of the CEO'S family were remunerated for services provided lo the chadly In ￿lat￿n lo Supported Living projects and Princess Christian's Fam. This amounted lo £62,539 in tolal12023'. £48,145}- 26 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18 MOVEMENT ON FUNDS At1 April 2023 At31 March 2024 Income Exponditurn Transfers Unrestrlcted funds Revaluation reserve Rochester Road Gingerbread House 27 East Kent Avenue 137,936 87,993 137,936 87,993 Revaluation reserve 225,929 225,929 General funds Designated funds 1,875.499 80.000 2,590,648 12,398.525) 67.534 (59.000) 2.135,156 21.000 Total unrestricted funds 2.181,428 2,590,648 { 2.398,525) 8,534 2,382,085 Restrlcted funds Valero Tonbridge Theatre 12.500 7.855 (1,573) { 284) (8,534) 2.393 7.571 Total restricted funds 20,355 (1,857) (8,534) 9,964 Total funds 2.181.428 2,611,003 (2,400,382> 2.392,049 27 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18 MOVEMENT ON FUNDS continuèd At1 April 2022 At31 March 2023 In¢ome Expendlture Transfers Unrestr1￿￿d funds Revalualion reseNe Rochester Road Gingerbread House 27 East Kent Avenue 137.936 87.993 12.619) 137,936 87,993 2,619 Revaluallon reseNe 223,310 2.619 225,929 General funds Designated funds 1,761,637 85.000 2,305.405 {2.240.3961 48.853 (5.000) 1.875,499 80,000 Total unrestricted funds 2.069.947 2,305.405 { 2.240.396) 46,472 2,181,428 Rastridgd funds PCF- Kent County Counul health & saI￿Y funding Informalion, advice & guidance DIAL 304,379 41,694 { 299,601) (46,472) (15,000) (15.000) (76,472) 15,000 15.000 Total restricled funds 304,379 71,694 {299,6011 Total funds 2,374.326 2,377.099 (2,539,997) 2,181.428 Designated fiinds Transfers to designated funds represent funds set aside to be used as follows.. £10,000 for the full overhaul of a bathroom at Gingerbread House,. £1,000 for the sensory garden at Gingerbread House,. and £10.000 for the Princess Christian's Farn marketing budget to increase take-up and visibility. In the prior year, £80,000 was set aside for the on-going development of Princes5 Christian's Farm. Restrlcted funds The restricted funds arise from granls and donalions to fund particular projects or ilems of expenditure. and unused income is carried fornard to cover future expenditure on those areas. Details of r8Stricted funds active during the Current and prior year are as follows- Valero This donation was received for improvements at Princess Christian's Farni. A transfer of £8.534 was made to general funds during the year in relation to fixed assets purchased uslng this funding. Tonbridge Theatre KASBAH was made Tonbridge Theatre's charity of the year and the donation is to help ongoing proje¢ls at Princess Chrislian's Fam. Inft1rn7ation, advice & guidance This grant is a Kent County Council service level agreement for the provision of information. advlce and guidance lo disabl8d people. families and Carers in the County of Kent. Sufficienl resources are held to meet the expectations of this grant. 28 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18 MOVEMENT ON FUNDS continued Prln¢ess Chrlstlan s Farm (PCF) - KCC heafth & safety fiinding The health and safety funding was provided by Kent County Council lo enable the farm to be brought up to the current'safe, warm and dry, standard. This work was completed by 31 March 2023. DIAL This grant is a Kent County Council service level agreement for the provision of a disability helpline and volunleer led disability support and advice for people in North West Kent. All funding was spent during the year ended 31 March 2023. 19 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 UnreslTlcted funds 2024 Restrlcted funds 2024 Total funds Tangible fixed assets Net current assets 1.873,442 815,435 (306,792) 1,873,442 825,399 1306.792) 9,964 Long term liabilities 2.382.085 9,964 2,392,049 2023 Unrestricted funds 2023 Restriclod funds 2023 Total funds Tangible fixed assets Net current assets Long term liabililies 1,891.773 725,137 (435,482) 1,891.773 725.137 1435.4821 2,181,428 2,181,428 29 Company number: 06465666 Charity number. 1123362 KENT ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS (Under the working name of KASBAH) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS CONTENTS Legal and administrative infomiation Trustees, report 2-10 Independent auditors, report Statement of financial activities {including income and expenditure account) Balance sheet 15 16 Statement of cash flows 17 Notes lo the financial statements 18-29 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Dlroctors and Trustees: Karen Richardson Abbi Caliandro Stephen Field, Treasurer Sara Cross James Mawby Charissa Baldock Charity Number: 1123362 Company Numbor: 6465666 Registered Office: 7 The Hive Northfleet Kent. DA119DE Chief Executlve Officer and Company Secretsry: Emma Carver Auditors: Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge Kent. TN9 1BE Bankers: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill, West Malling Kent, ME19 4TA Santander UK PIC Customer Service Centre Bootle Merseyside L30 4GB KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees (who are also directors of the company for the purposes of company law) present their report and the audited financial statements of Kent Association for Spina Bifida and Hydrocephalus I°KASBAH') for the year ended 31 March 2024. The trustees confirm that the report and financial stat&menls of the charity comply with the current statutory requirements, the requirements of the governing document. and the provisions of"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS 102)" (effective 1 January 2019) (Charities SORP (FRS 102)). Company status KASBAH is a charitable company limited by guarantee and has no share capitsl. The liability of each member in the event ofwinding up is limited to £10. The company was incorporated on 7 January 2008 and is govemed by a memorandum and articles of association. Directors The following directors have held office Sin￿ 1 April 2023: James Mawby Stephen Field Sara Cross Charissa Baldock Karen Richardson Abbi Caliandro The directors are the company's members and also trustees for the purpose of Charity law and throughout this report are collectively referred to as the Trustees. Structure. Governance and Management a) Memorandum and Artlcles KASBAH is a registered charity (number1123362) and is governed in accordance with its Memorandum and Articles of Association adopted 7 January 2008. There has been no significant change in the objectives since the last annual report. The principal object of the Charity is to support people of all ages with a physical andlor learning disability to become empowered, have choices and lead full and independent lives. b) Method of Appolntmenl or Electlon of Directors In accordance with the Charity's Articles of Association. the Charity may by Ordinary R8solution appoint a person who is willing to act as director as well as determine the rotation by which any Director retires by rotation. At the Annual General Meeting {AGM) the members of the Association shall electlre-elect the Trustees of the Board. The officers of the Board wll be decided by the nominated Truslees at the first Board meeting following the AGM. Other Trustees may be co-opted at any time to hold office until the next AGM and may be re-elected by Ihe members. New Trustees are required to participate in an induction programme together with further training where appropriate. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 c) Organlsatlonal Structuro and Docislon Making The Trustees have overall responsibility for approval of strategy, policies. plans, risk management and finance. Implementation is delegated to an executive management team, led by the Chief Executive Officer. Regular reports and meetings monitor activities and performance with the Trustees. d) Relationship with Partners KASBAH work5 closely with many volunlary and statutory agencies. They and KASBAH require all staff, volunteers. trustees, and those in any way acting on behalf of the organisation to act in accordance with all legal requirements. policies, procedures, and accepted practices of the organisation in force al the time. Additionally, all volunteers and staff are reqUI￿d to undergo a criminal r8cords disclosure at the enhanced level and undertake a comprehensive induction. The KASBAH support services are either part or fully funded by Kent County Council, Medway Unitary Authority, Gravesham Borough Council and Dartford Borough Council. KASBAH is an affiliated member of SHINE (Spina Bifida. Hydrocephalus, Information. Nelworking, Equality). We also have a working partnership with both Gravesend Church Housing Association {GCHA) and HABINTEG Housing Association. both of which receive Annual Reports and Audited Accounts on request. e) Risk Management The policy is that Trustees and Senior Management review and identify potential risks to the organisation and its sustained operation on an On￿oing basis. They then take the appropriate action to negate or reduce the risk to an acceptable Sevel including retaining financial reserves to provide for contingencies. Objectives and Actlvltles a) Policies and Objectives KASBAH'S Mission Statement.. "KASBAH will respect the rights and circumstances of 8ach p8rson and actively encourage empowerrnent and inclusion into all aspeds of life and living. This will be achieved wrfh a flexible and diverse range of support serwices to its members provided by a well supported and developed slaff team. Together we will create innovative solutions to meet new identified n8eds and expand the organisation." KASBAH'S Supported Living Projects °KASBAH provides specialist support and empowerment in all aspects of independent living skills to 8nyyoung vulnerable adult M'th the potential to live independently, to 8ssisI them to reach their ultimate goal.. KASBAH'S Farm °The￿ is a role and a place for everyone at Princess Chrislian's Farm. The learning opportunities are vast with a focus on increasing each person's independence. daily living skills, and employability.. b) Publlc Beneflt The Trustees have had due regard to the guidance issued by the Charity Commission on public benefit when reviewing the charity's objectives and planning for the future. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 c) Strategies for Achlevlng Objectives The Advice Service in Partnershlp with Disabillty Assist This service provides information, advice. and guidance on a variety of topics such as general disability advice, entitlements and benefits advice, health, education. aspirations. and transition. The Advice Service is back to its intended flexible format and provision. face to face meetings for benefits advice and home visits are available when there is a justified need. This service is predominantly volunteer led with one very experienced volunteer taking the lead and making a significant impact and contribution to the people and families she supported. KASBAH are able to offer in-depth knowledge of the Welfare System and support all aspects of support and advice that en8bles and empowers our member's lives. Charity Shop The charity shop offers several facilities to other projects within KASBAH. It is used to provide volunteers. service users and members with the opportunity to leam retail and socialisation skills. It also enables the volunteers and service users to interact with the local community- As this service has developed. the charity shop has also become a community drop-in point that has promoted friendship and inclusion for the service users of the local area. The charity shop provides a work 8xperience opportunity for service users residing in KASBAH supported living projects, and a more formal training structure put in place wth volunteers from the general public managing the weekend shifts. This servits continues to be a great Communty resource and is supported days a week by Ifield School during term time. Outreach KASBAH provides specialist support to service users who have been through the KASBAH supported living schemes within North-west Kent and Medway. Support is provided in key areas of daily living with a strong focus on social skills and group aclivities to reduce isolation and promote meaningful relationships. Community Fam KASBAH has continued to support the development of a ￿MMunity fami within Northfleet School for Girls. the farm has continued to provide a valuable work experience resource to our service users, although take up has reduced this year. Prlncess Chrislian's Farm KASBAH has its own farm which provides a unique day service site al Princess Christian's Farm in Hildenborough. This is a large provision set over 116 acres with the capacity to support up to 40 placements each day with a wide range of opportunities and skill development on offer. We a￿ very proud of the site and ils 8bility to break-even by Year 2. The farm holds regular Open Days and events and this year we gained our Exhibition Licence so now offer a wide range of up-close animal encounters. The respite unit was completed in September 2022 and has had regul8r bookings ever since, we hope to build on this further in 2024125. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Independent Living Skills Tralnlng TlmeLine In 2000 the need for independent living was identified. In 2002 Seabrooke House was opened. KASBAH'S first Independent Living Project. The propety is owned by Gravesend Churches Housing Association. In 2007 the lack of suitable adapted move-on accommodation was identified. In 2009 Hattie Webb House was opened. designed predominantly to be a physical disabilities site. This property is owned by Habinteg Housing Association. 2011 KASBAH identified the need for greater freedom and control within a supported living site. In 2011 Rochester Road was I24 ron ul 114 ril Ma June Jul ust tember October November December Janua Februa March TOTAL 135 81 139 229 183 129 138 187 215 1822 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Charity Shop The charity shop is supported by the supported living schemes and by Ifield School. The Hive office has been re-instated as KASBAH'S Head Office" this was intended to b8 a temporary move as new office space was finished off at Shortbread but it has worked so well. HR. Finance and the main office function will remain on this site and has enabled additional office space to be available at the ShortbreadlGingerbread site. Independent Living Skills Training Seabrooke continues to achieve a high level of succ8ss and recognition from funders, service users and parents for its work in training and preparing each person for independent living within Iheir communities. Each year this site trains and enables up to 8 residential people and up to 10 people accessing day service at any one time to leam the skills they will need to live independent lives. We have a 94¢/0 success rate in moving people on to a greater level of independence. The provision continues to enable service users to make infomied decisions and access equal opportunities in all of their life choices. Seabrooke House has achieved full occupancy this year. Hattie Webb House has continued to maintain its high standards of service delivery and has worked hard to promote a happy and positive seNice user dynamic. We made a strategic decision to move this site to a full-time supported living placement Monday to Friday, in orderto accommodate an emergency placement with a known KASBAH member who needed our support. This has been a very positive decision and has brought life and happiness to the household. We plan to support the first service user KASBAH wedding in 2024. Rochester Road has consistently achieved p051tive outcomes for the service users. This site has had a long-tem) void now exceeding 12 months,. a potentially challenging placement was accepted in August and has worked even better than we had anticipated thanks to the great team support and dynamics at Rochester Road. We are no longer focussing on filling the void as a positive service user dynamic remains the priority, and we are now where we want to be. The annexe continues to be an effective addition lo the house. Maddison House reached full occupancy on the day the service opened. The model of like-minded people sharing a home and skills has been demonstrated very effectively at this site in addition to continual progression. 7 of the service users have now moved on to independent living {own self- contained flats}. Maddison also have a growing outreach provision within London Road which is a model that has flourished bringing the in-house support and training into the community. Gingerbread House accommodates four more complex service users who compl8ment each other well in the way they interact and support each other. Having a sister site on-site continues to make this site feel like a family environment. We regularly share, activities, support and slaff and have strong. positive friendships on-site. Shortbread introduced its 5th service user this year into the house and no longer offer respite as we have a bespoke provision at the farm. This was another significant change to the house dynamic and it is pleasing to report the house is in a happy place and has additional communal space in the garden that is working really well. Outreach The Outreach team has grown this year and feels much more aligned to the supported living model of support with team support and input from every site, the site swaps really aided this team ethic we have strived for throughout the organisation. This provision makes a big impact with support hours always exceeding the funded support package and great opportunities and activities offered each week. We are much closer to ￿8¢hing our full-cost recovery model goal. but not quite there yet. The Communlty Farni This year KASBAH has continued to support the fami development. but the move on of a key participant. Rochester Road has now taken a step back from this great initiative. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Princess Chrlstian's Farm The farm has exceeded KASBAH'S expectations, we have increased daily capacity by 160/0 and have a growing waiting list. The fanm offers educational days to local specialist schools three days a week during term time and open events continue to increase and with each event we grow in knowledge and skills to make the most out of every opportunity whilst providing an excellent family based activity to enjoy. This year's achievements include getting the sensory room fully renovated and in regular use and finally bringing in 300 chickens into the free range unit. Bird flu has prevented this move for years, but in April we will be welcoming the new birds in and have strong links to get sales in place promplly. We had the biggest footfall on Open Farm Sunday and we will build on this more next year. The Exhibition Licence is in place and a wide range of up-close experiences are now on offer., the bottle feeding experiences were sold out completely in three days. Flnancbal Review KASBAH Continues to develop its robust financial management systems and is pleased to confinn that the charitable organisation has maintained its strong financial position. There is an on-going need for effectiv& cash flow. W8 have worked hard as an organisation to be in a stronger financial position at year-end. and are pleased to confirm the Gingerbread House fflortgage was cleared in full in March 2024. 2023124 was a year of building on existing knowledge at Princess Christian's Fami; the team has grown and the business model continues to be embedded. There has been a strong focus on the house dynamics in KASBAH'S supporting living portfolio. 5 internal moves look place strengthening each site in turn and 8 new known placement was accepted at Shortbread House. bringing a renewed friendship and comr8dery to the home. The charity's goal towards total cost recovery continues with some great outcomes in Outreach and the start of negotiations with Medway Council. Our budgeting assumptions have continued to be on the conservative side {as is appropriate in the general economic situation} and we have been able to generate a small surplus which will be re- invested back into the core reserves. This will continue to be our focus until cash reserves exceed 12 months running costs (in terms of cash in bank) to provide re-assurance to the KASBAH team and membership that the organisation can facilitate another significant disruption in services should the need arise. a. Reserves Policy The reserves policy of the charity is based on the organisation's calculations within the Reserves Risk Assessmenl to ensure sufficient funding is allocated to cover the following risks: Continuity of serviceloperations. Potential closure costs, Disaster recovery, Routine replacement of eouipmenvfurniture, and, Ensure cash flow provisions meet Ihe needs of the charity. Total funds are £2,392,049 as at 31 March 2024. With restricted reserves amounting to £9,964, the charity is left with free reserves as at 31 March 2024 of £508,643 (being net current assets of £815,435 less long term liabilities of £306,792, as shown in Note 19 on page 29 of the financial statements)- KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 b. Principal Funding The financial ststements show a lotal income for the year of £2,611,003 and a surplus of £210,621. This has increased reserv8 levels to £2.392.049 of which £1.873,442 is held in tsngible fixed assets. including 236 Rochester Road, Gingerbread and Shortbread House, with the remaining reseNes held in liquid assets amounting to £518,607. £9,964 of these liquid assets are held in restricted funds. We made the strategic decision to clear the Gingerbread House mortgage in March 2024. As a result of this, Iwo of the charity's properties are now mortgage free. KASBAH has a robust financial reporting and monitoring system with a focus on setting realistic budgets for each area of expenditure. this has enabled the organisation to perfonn on target and meet the organisation's vision and targets. Impact of Covid-19 As an organisation, KASBAH has continued to thrive. we have never seen Covid-19 as a barrier, I(ISBAH has used this experience as an opportunity to invest more time with each service user and come together as a strong and insurmountable team. This is what KASBAH'S does best, we rise to the challenge and find a positive way to move forward. The support from the staff team. volunteers and KASBAH friends has been fantsstic and keeps us focussed on what really rnatters" our service users. We would not be where we are without the on-going community support and value, we receive each day. Plans for the Future KASBAH is actively working towards its evolving Five-year Vision. the focus remains on ensuring the long-term financial stability of the organisation, meeting evolving, and emerging service user needs and being able to be creative and dynamic in our solutions. There are no additional plans this year, instead we plan to reap the rewards of last yearfs investment and focus on increasing KASBAH reserves and focussing on the farm meeting a break-even point. Financial budget for 2024125 plans.. £10,000 has been added to the marketing budget for Princess Christian's Farm to increase take-up and visibility. £10,000 for full overhaul of the downstairs toilevshower at Gingerbread House. and. £1,000 for Gingerbread sensory garden. Future Developments For the year 2024-25 KASBAH anticipates higher income levels and higher expenditure levels due to the on-going expansion at Princess Christian's Fami. We are conservatively planning for a reduction in KCC funding in 2025126 and as such are investing more in our marketing and publicity of farm events with the aim to increase take-up, revenue and income to meet the potential deficit in funding. We have no plans to purchase a new property in 2024125 but would like to further increase the communal space in the garden area at Gingerbread House. we can do this with the resources we have to hand and finally put the sensory garden in place" there are many creative ideas being discussed. KASBAH will continue to invest in its staff,. we now have our first in-house Occupational Therapist and our first qualified Social Worker in due to complete her studie5 in September 2024. We will be taking on two more social work apprentices in 2024-25 and are still actively looking to implement an Oliver McGowan Trainer within our team. Audilors The auditors, Lindeyer Francis Ferguson, are deemed to have been re-appointed in accordance with section 487(2) of the Companies Act 2006. KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Trustees, Responslbllftle8 The Trustees are responslble for preparlng the Annual Report and the financial ststements In accordance with applicable law and Un¢ted Kingdom Generally Accepted Accounting Practice 8ppli(xble to smaller charlties. Law applicable to chartties in Englandmales requlrès the Trustees to prepare financial stat8ments for each financial year that give a true and falr vlew of the stsle of affalrs of the Charlty and of the surplus or defi￿£ of the ChaTity for that peri(xl. In preparing those financial ststements the Trustees have: Selected suitable accounting policies and applied them consistently, Made judgments and estimates that are reasonable and prudent, and, Prepared the financial Statements on the going concem basis (unless It Is Inapproprlate to presume that the charity will continue in operation). The TTUStee5 are respon51ble for keeplng proper accountlng records that disdose wilh reasonable accuracy at any time the financial posilion of th8 Charity and enable them to ensure that the financial statem8nt8 comply wlth tho Charitios Act 2011. They grg also responsible for safeguarding th8 assets of the Chartty and hence for taking reasonable steps for the detection and prevention of fraud and other Irregularities. Sa far as each of the Trustees is aware al the time the report is approved: There is no relevant audit Infomiation of which th8 Charfty's auditors are unaware. and, The Trustees have taken all steps that they ought to have tsken to rnake themselves aware of any relevant audri infomiation and to establish that the auditors are aware of th81 inforfflation. Thi5 report Was approved by thè Trustees on . and slgned on Its behalf, by: Ste Flel (Treasurer of KASBAHI 10 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 Opinion We have 8udited the financial ststements of Kent Association for Spina Bifida and Hydrocephalus {'KASBAH') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland{United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable ¢ompany's affairs as at 31 March 2024 and of its incoming resources and application of resources for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to going concern In auditing the financial statements. we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charitsble company's ability to continue as a going concem for a period of at least ￿1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees, with respect to going concem are described in the relevant sections of this report. Other inforniation The other information comprises the information included in the 8nnual report. other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infomialion. Our opinion on the financial statements does not cover the other infom)ation and. except to the extent otherwise explicitly stated in our report, we do not &xpress any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtain8d in the audit or othe￿iSe appears to be materially misstated. If we idenlfy such material inconsistencies or apparent material misstatemenls. we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there is a material misstatement of this other infomiation. we are required to report that fact. 11 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 We have nothing to report in this regard. Opinions on other matters prescrlbed by tho Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report. which includes the directors, report p￿Pared for the purposes of company law, for the financial year for ￿lch the financial statements are prepar8d is consistent with the financial ststements,. and the directors. report included within the trustees, r8port has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the trustees, report. We have nothing to report in respect of Ihe following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion.. adequate and proper accounting records have not been kept. or retums adequate for our audit have not been re￿IVed from branches not visited by us. or the financial statements are not in agreement with the accounting records and retums. or certain disclosures of trustees, remuneration specified by law are not made. or we have not received all the infomiation and explanations we require for our audit., or the trustees, were not &nlitled to prepare the financial ststements in accordan￿ with the srnall companies regime and take advantage of the small companies, exemptions in preparing the trustees. report and from the requirement to prepare a strategic reporl. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 10. the trustees (who are also the directors of the charitable company for the purposes of COTftpany law> are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view. and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable companvs ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations. or have no realistic altemative but to do so. Audltor's responslblllties for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee thal an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggreg8te. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. 12 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 Irregularities, including fraud. are instances of non-complian￿ with laws and regulations. We design procedures in line with our r&sponsibilities, outlined above, to detecl material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the preparation of the financial statements of the company. and the procedures that management adopt to ensure compliance. We have conSide￿d the extent to which nonwcompliance might have a material effect on the financial statements, and in particular we identified: the Companies Act 2006. FRS 102 and the Charities SORP. We have also identified other laws and ￿gUlationS that do not have 8 direct effect on the amounts or disclosures within the financial statements. but for which compliance is fundamental to th8 charity's operations and to avoid material penalties, including the General Data Protection Regulation (GDPR), Care Quality Commission regulation, employment law and health and safety- Having reviewed the laws and regulations applicable to the charity. we designed and performed audit procedures to obtain sufficient appropriate audit evidence. Specifically. we: Selected an engagement team with particular familiarity in dealing with charity and not for profit organisations- Obtained and reviewed intemal policies and procedures and external guidan￿, including the Care Quality Commission inspection reports., Held discussions with management involved in the compliance functions. including consideration of known or suspected instances of non-compliance with laws and regulation and fraud,. Reviewed the completeness and accuracy of associated disclosures made in the financial statements,. Obtained and reviewed meeting minutes" and, Reviewed legal expense accounts for indication of any possible noncompliance. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the key risks were related to posting inappropriate journal entries to overstate income, and management bias in accounting estimates. particularly the fair value of revalued property, and areas of the financial statements requiring judgement. such as the impairment of debtor balances. Audit procedures performed by us included: Assessing the systems and controls in place, and whether any weaknesse5 were identified which could suggest or allow fraud., Designing and performing audit procedures to obtain sufficient appropriate audit evidence in relation to the completeness of income. Challenging assumptions made by management in arriving at accounting estimates and judgements. and, Identifying and testing joumal entries, to ensure there was a clear business rydtionale for transactions outside the nomial course of business. The audit has been planned and perform8d in such a way as to best identify risks of material misstatement, however, because of the inherent limitations of audit procedures there is a risk that we will not detect all irregularities, including those that may lead to material misststements in the financial statements. For example, whilst we have properly planned and performed our audit in accordance with auditing standards. the further removed nonrycompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely audit procedures are to identrfy il. Also, the risk of not detecting an irregularity due to fraud is higher than the risk of not detecting one resulting from error, due to probable deliberate concealment, override of controls, collusion or misrepresentations. 13 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS INDEPENDENT AUDITORS, REPORT TO MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at- h -frc. .ukJauditorsres onsibili ies. This description fomis part of our auditorfs report. Use of our roport This report is made solely to the charitable company's members, as a body. in accordance with Chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the charitable company's members and trustees those matters we are required to state to them in an audito¢s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company. the charitable company's members as a body and the charitable company's Irustees as a body. for our audit work, for this report, or for the opinions we have formed. Jonathan He8ley FCA Senior Statutory Auditor For and on behalf of.. Llndeyer Francls Ferguson Limited Statutory Auditors Chartered Accountants Dat8.. North House 198 High Street Tonbridge Kent TN9 1 BE 14 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 2024 Unrestrktod funds 2024 Reslrlctod funds 2024 Total funds 2023 Total funds Note Incomefrom: Donations & grants Charitable activities Other trading acb'vities Investments Bank interest 17,188 2,486,941 80,602 20,355 37,543 2,486,941 80,602 61.122 2,243,877 70,175 5,917 5,917 1,925 Total income 2,590,648 20,355 2,611,003 2.377,099 Expgndlture on: Raising funds Charitable aclivities 49,0(Ki 2.349,525 49,000 2,351.382 30,084 2.539.913 1.857 Total expendlture 2,398,525 1,857 2,400,382 2.569.997 Net incomellexpenditurel 192,123 18,498 210,621 (192.8981 Transfers between funds 8,534 18,5341 Net mvement in funds 200.657 9.964 210,621 1192,8981 Reconclllatlon of funds: Total funds brought forwar 2,181,428 2,181,428 2.374.326 Total funds carried forward 2,382.085 9,964 2,392,049 2,181,428 15 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS BALANCE SHEET AS A T 31 MARCH 2024 2024 2023 Flxed assets Tangible as68ts 12 1,873,442 1,891,773 Curnnl afy8•ts SirL* DebtTrrs Cash at bank and In hand 11 13 5.134 319.430 637.297 6,159 205,gtJ8 612,209 961,861 824.276 currnnt Ilabllltles Creditors.. amounts falling due wiihln one yEar 14 136.4621 (99,139) r4et current assots 825.399 725.137 Crethtors". amwnts f811ing due after more than one year 15 (306.792) {435.482) Tglal net assets 2,392,049 2,181.428 The fvnds of the Gharlty Unrgstrthd funds Revaluation reserve Other funds 225.929 2.156,156 225.929 1,955.499 Restricted funds 2,392,049 2.181.428 Approved by the boa trustees on......... ..2024 and slgned on its behalf by. Cornpany number.. 06465666 16 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Note Cash flows from operatlng actlvltlas Net cash provided by operating activities 181,888 80,280 Cash flows from investing a¢tivities Interesl received Purchase of tangible fixed assets 5.917 132,331) 1,925 (104,4421 Net cash fflows from investing adivities (26,414) {102,517) Cash flows from flnancing activities Repayment of borrowlngs (130,386) (17,8821 Net cash fflows from financing activities {130,386) (17,882) Change in cash and cash equivalents 25,088 140,119) Cash and cash equivalents broLsght fonNard 612.209 652,328 Cash and cash equlvalents carrled forward 637,297 612,209 Reconciliation of net incomo to net cash flow from operating activitios Net income forthe reporting period As per the statement of financial activities 210.621 (192,898) Adjustments for. Depreciation and loss on disposal of fixed ass8ts Interest received Decreasel(Increase) in debtors {Decreaseylncrease in creditors Increasel{Decrease} in stod( 50.662 (5.917> {113,522} 39,019 1.025 40,088 11,9251 378,744 (137,5701 (6,159) 128,733) 273,178 Nel cash provided by operating activities 181.888 80.280 17 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STATUS Kent Association for Spina Bifida and Hydrocephalus is a charitable company limited by guarantee incorporated in England and Wales. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per rnember of the charity. The address of the registered Off￿ is 7 The Hive. Northfleel, Kent. DA119DE. ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation uncertainty in Ihe Prepara￿n of Ihe financial statements are as follows.. 2.1 Basis of prep•ratlon The financial statements have been prepared in accordance with 'A¢￿untIng and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in aCcOrdar￿ with the Financial Rewrting Standard applicable in the UK and Republic of Ireland IFRS 102). (effective 1 January 2019}- (Charities SORP IFRS 102)). the Financial Reporting Standard 8pplir3ble in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Kent Association for Spina Brfida and Hydrocephalus meets the definition of a public benefrt enlity under FRS 102. Assets and liabilities are initially recognised at historical cost or transactK)n value unless otherwise Staled in the relevant accounting policy nole{s)- The financial statements are presented in pounds sterting and rounded to the nearest rKJund. 2.2 Going concern The Trustees have assessed that there are no signrficant doubts over the charitys ability lo continue as a going concem. As a result. the financial stalements have been prepared on a going ¢oncem basis. 2.3 Incomg InrAJme from donations and grants is recognised when the charity is entitled lo the funds. the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a fomial offer is rnade in writing, unless the grdnt contsins lemis and conditions outside of the charity's control which must be met b8fore the charity is entitled to the funds. Where 9rants are received in response to a proposal including a budgeted lim6scale, such that the timescale for the expenditure is implieil in the grant agreement. the income is recognised in accordance with that timescale. Income from charitable activities is recognised over the period to which the income relales. Charges for services are recognised when the services are provided. Income received in advance is accounted for as deferred income. 2.4 Exp•nditure Expenditu￿ is recognised when a present legal or constructive oblig81ion exists at the balance sheet date as a result of a past event, il is probable that a transfer of economic benefils will be required to settle the obligation. and the amount can be estimated reliably. Expenditure has been classrfied under headings that a99regate all costs related lo the category. Staff costs are allo¢aled on the basis of stsff time. Support costs, which are th)se costs relating to functions which assist the work of the Charity but do not directly relate to its activities, have been allocated to the activlties undertaken by the charity on the basis of the usa9e of ￿se costs by the activities. 18 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Gontinuod 2.5 Taxatio The charity is exempt from corwration tsx on its income and gains to the extent that Ihese are applied to its charitable objects. 2.6 Fund accountlng Unrestricted funds can be used in accordance wrth th8 charitable objectives at the discretion of the trustees. DesKJnated funds are unrestricted funds designated by the Iruslees for particular purposes. Restrided funds can only be used for the particular restricted purposes within the objects of the charity. Restriclions arise when specrfied by the donor or when funds are raised for particular restricted purposes. 2.7 Tanglble flxed assèts and dépr•cialion Tangible fixed assets are stated at cost less depreciation. Depreciation is provided al rates calculated to wrile off the cost18SS estimated realisable value of each asset over ils expected useful lrfe. as follows- FixiuTrs. frttings and equipment Motor vehicles Leasehold improvements Farm machinery Livestock {sheep and goats) 25 % reducing balance 25 /0 Straighl line 20Yo Straighl line, or over the lrfe of the lease 25°k reduang balancg 7 years Freehold properties can be measured reliably based on market value. These properties are therefore measured at fair value at each reporting date wl(h changes In fair value recognised in the statement of financial aclivilies. Depreciation is not charged on the properties as the residu¥l value of the properties is not deemed to be materially different from the markel value. Livestock hekj mainly for production purposes rather than sale, for in excess of kn years. is included in fixed assets and capitalised at cost of acquisition. or cost of production, as appropriate and depreciated on Stra￿ht line basis. 2.8 Stock Stock consists of shop stock arKi livestock. Stock is stated at the k)wer of cost and estimated selling price less costs lo sell. Shop stocks are valued in the 2ceA)unls on an average cost basis. Livestock is a biological asset but not depreciated, on the basis animals are held for les$ than a year before they are sold. Livestock is valued on a deemed cost basi%. 2.9 Debtors Trade and other debtors are recognised at the settlement amount due. p￿ payments are recognised at the invoiced cost Prepaid. 2.10 Credltors Creditors are recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated ￿lIablY. Creditors are recognised at the settlement amount. 2.11 Financlal Instrumonts The charity only has financial instruments of a kind that qualify as basic financlal instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement 2.12 Pgnsions The charily operates a defined contribution scheme for the benefft of its employees. The assets of the schem8 are held separately from tFK)se of the tharity in an independently administered fund. The pension cost in the financial statements represents the contributions payable by the charity during the year. 2.13 0￿ratIng leases Rentsls payable under operating leases are charged to the ststement of financial activities on a straight line basis over the lease tem). 19 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3 INCOME FROM DONATIONS AND GRANTS Princess Chrlstlan's Fami Indep8ndgnt Skills Tralning Total 2024 Total 2023 Donatrons Grants.. PCF - Kent County Council health & safely funding Kent County Council - Workforce recruitment and retention fund Rur81 Payments Agency Othergrants 4,329 26,510 3D,839 10,467 41,694 5.890 5,890 814 7.285 812 5.137 32,406 37,543 61,122 The comparative figures include £41.694 of restricted income. 4 INCOME FROM CHARITABLE ACTivmES Prlncoss Chrlstlan's Fami 2024 vlce & Infomiation 2024 Independent Skills Training 2024 Total 2024 Totsl 2023 Kent County Council: Independent Skills Training Information. Advi¢e & Guidance DIAL Independent Skills Training (Farml Medway UnitaryAulhority Dartford Borough Council Gravesham Borough Council Other sponsors and donors 1,566,067 1,566,067 1,418,318 15,000 15.000 379,349 104,740 91,349 179.181 40,940 456,741 456.741 121,547 95,907 195,392 51,287 121,547 95,907 195,392 50.787 500 500 2,029,700 456,741 2,486,941 2,243,877 The comparative figures include £30.000 of restricted income. 5 EXPENDITURE ON CHARITABLE ACTIVITIES Princess Chrlstlan's Farni 2024 Alvi¢e & Infomiation 2024 Independent Skills Training 2024 Total 2024 Total 2023 Direct activity costs KCC heatth and safety costs Direct staff costs Support costs allocated Inole 81 288.431 217.867 394 366,048 85.392 506,298 394 1.396.382 448,308 559.105 288,872 1,330,082 364.339 1,030.334 352,804 10.112 10,112 1,671.569 669,701 2,351,382 2,542,398 Surplus I (deficit) for the year 19.6121 358,131 1212,9601 135.559 1298,521) The comparative figures include £329,601 of restricted expenditure. 20 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM OTHER TRADING ACTIVITIES Fami shop and relatèd Fundralslng incomo events 2024 2024 Charity shop 2024 Incom8 2024 Total 2024 Total 2023 Charlty shop income Café income Farm shop income Sale of animals & farming produce Hay sales Farm open days and events Fundraising events 3.899 3.899 20,260 14,267 4.182 3,828 27,998 20.260 14.267 14,359 9,817 14,359 9.817 8.687 12,417 15,553 2.447 15,553 2.447 10,195 2.868 3,899 20,260 38,443 18.000 80,602 70.175 EXPENDITURE ON RAISING FUNDS Farni shop and rolated Fundralslng incomg evonts 2024 Charity shop 2024 Café Income 2024 Total 2024 Total 2023 2024 Charity shop costs Café costs Fann shop and related costs Sale of animals & farming produce Hay sales FuTrJr8ising events Support costs allocated Inole 8) 3.445 3,445 10.657 4.164 30 10,657 10.041 10.041 5.090 16,458 4,836 16,458 4.836 2.439 5.869 9,755 2,439 81 250 736 57 1.124 1.831 3,526 10,907 32,071 2,496 49,000 27,599 Surplus for the year 373 9.353 6.372 15,504 31.602 42.576 21 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS 2024 2023 Staff costs Pr8mise8 costs Staff training and travel Printing, postage and stationery Teleph)ne IT Support and maintenance Repairs and maintenance Equipment hi Subscriptions Professional fees Website desKJn and publlc ￿lationS Small grants scheme Miscellaneous expenses Motor running costs Bank charges Bad debt expense Depreciation of fixed assets Loss on disposal of fixed assets Governance costs.. Audit and accountancy Legal and consultancy fees Trustee and Board expenses Trustee indemnty insurance 188,410 44.968 27,417 7.053 6,056 15,364 2.762 5,689 158.788 24,041 24.628 7,697 5,877 12.530 607 2.372 853 10,458 2,780 250 1,356 13,724 1.090 44,311 19,076 1,877 19.973 1,478 500 1,844 12,003 663 46,663 23,939 42 10.200 27.446 944 5.377 11.980 16.889 1.130 3.856 449.432 366,170 2024 2024 Allocation b8sed on estim8ted usago.. Raising funds 1,124 Charitable activities.. Advisor l DIAL Independent Skills Trainlng Princess Christian Fami 10.112 352.804 85,392 100.0011 449,432 NET INCOME I (EXPENDrruRE) 2024 2023 Net income Is staled after charging.. Operating lease payments Auditors, remuneration for audit services A￿litOrS. remuneralion for audit services - relating to the prior year Awlitors, rernunera￿n for accountancy services Depreciation 114.257 5.200 112.284 3.930 3.100 4.950 38.212 5,000 50,620 22 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR fHE YEAR ENDED 31 MARCH 2024 10 STAFF COSTS 2024 2023 Wages and salaries Employerfs national insurance Employ&rfs pension contributions 1.446,086 110,015 29,691 1,353,843 101.098 33,930 1.584.792 1,488,871 The average number of employees durirKJ the year is as follows.. 2024 No 2023 No DIAL Independent Skills Training Princess Christian's Farm 59 16 56 15 75 72 One 12023: one} employee received employment benefits lexcluding employer pension Conlributionsl of between £80.001 and £90,000 in the period. 11 STOCK 2024 2023 Fam sl)op stock BKJlogical assets 1.849 3.285 3.129 3.030 5.134 6,159 Biological assets incI￿Je one class of asset hekl for re-sale, being pig stock. The carrying amount of biological assets held in the period is as follows.. Total Opening cost Increases from purchases Decreases attributable to sales 3.030 5,220 14.9651 3.285 Closing cosl 23 (o rD ts) o f*) ro ¢0 S) o KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13 DEBTORS 2024 2023 Support costs receivable Prepayments and accrued income Other debtors 240,791 48,406 30,233 185,897 5.323 14.688 319,430 205,908 14 CREDITORS: AMOUNTS F￿LING DUE WITHIN ONE YEAR 2024 2023 Bank loans Accounts payable Social security and other tax Accruals and deferred income Other creditors 16.345 54,221 18.041 19,343 22,039 18.170 21,546 42.580 23,316 136.462 99.139 2024 2023 Deferred income included above." Incoming resources deferred in the previous period Released to the Stslement of Financlal Aclivities Incomiro resources deferred in the currenl period - grant and contract income 407 (4071 129,226 (129,2261 407 Carrbed forward 407 1S CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Bank loans 306,792 435.482 Amounts repayable after more Ihan fwe years.. By instslmenls 234.135 365.960 The bank loan is secured by way of a legal mortgage charge. dated 28 November 2018, over the Shortbread House propety in Northfleet. A se¢J)nd bank loan was fully repaid in the year and the respective legal charge, dated 12 February 2015. over Ihe Gingerbread House property in Nortmeel, was satisfied post year-end. 25 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16 FINANCIAL COMMITMENTS Al 31 March 2024 the charty was committed to future minimum lea$e payments under norpcancellable operating leases as follows.. 2024 2023 Land and buildirKJS Due within one year In tsvo to five years More than five years 62,818 65,563 38.750 55.865 62,625 53,750 167,131 172,240 17 RELATED PARTY TRANSACTIONS The Board of Trustees and the Chief Executive Officer are considered to be thg charitys key management personnel. None of the trustees have been paid any remuneration {2023'. none). One member of the board {2023= 1) received grft for their efforts durirKJ the year, as authorised by the CEO, wilh the below monetary value: 2024 2023 Name S. Field 16 24 During the year, no Iruslees were reimbursed for expenses {2023.' none). The tolal amount of employee benefits (including employerfs pension contributions) received by key management personnel during the year was £85,970 {2023= £86,317). During the year, three members of the CEO'S family were remunerated for services provided lo the chadly In ￿lat￿n lo Supported Living projects and Princess Christian's Fam. This amounted lo £62,539 in tolal12023'. £48,145}- 26 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18 MOVEMENT ON FUNDS At1 April 2023 At31 March 2024 Income Exponditurn Transfers Unrestrlcted funds Revaluation reserve Rochester Road Gingerbread House 27 East Kent Avenue 137,936 87,993 137,936 87,993 Revaluation reserve 225,929 225,929 General funds Designated funds 1,875.499 80.000 2,590,648 12,398.525) 67.534 (59.000) 2.135,156 21.000 Total unrestricted funds 2.181,428 2,590,648 { 2.398,525) 8,534 2,382,085 Restrlcted funds Valero Tonbridge Theatre 12.500 7.855 (1,573) { 284) (8,534) 2.393 7.571 Total restricted funds 20,355 (1,857) (8,534) 9,964 Total funds 2.181.428 2,611,003 (2,400,382> 2.392,049 27 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18 MOVEMENT ON FUNDS continuèd At1 April 2022 At31 March 2023 In¢ome Expendlture Transfers Unrestr1￿￿d funds Revalualion reseNe Rochester Road Gingerbread House 27 East Kent Avenue 137.936 87.993 12.619) 137,936 87,993 2,619 Revaluallon reseNe 223,310 2.619 225,929 General funds Designated funds 1,761,637 85.000 2,305.405 {2.240.3961 48.853 (5.000) 1.875,499 80,000 Total unrestricted funds 2.069.947 2,305.405 { 2.240.396) 46,472 2,181,428 Rastridgd funds PCF- Kent County Counul health & saI￿Y funding Informalion, advice & guidance DIAL 304,379 41,694 { 299,601) (46,472) (15,000) (15.000) (76,472) 15,000 15.000 Total restricled funds 304,379 71,694 {299,6011 Total funds 2,374.326 2,377.099 (2,539,997) 2,181.428 Designated fiinds Transfers to designated funds represent funds set aside to be used as follows.. £10,000 for the full overhaul of a bathroom at Gingerbread House,. £1,000 for the sensory garden at Gingerbread House,. and £10.000 for the Princess Christian's Farn marketing budget to increase take-up and visibility. In the prior year, £80,000 was set aside for the on-going development of Princes5 Christian's Farm. Restrlcted funds The restricted funds arise from granls and donalions to fund particular projects or ilems of expenditure. and unused income is carried fornard to cover future expenditure on those areas. Details of r8Stricted funds active during the Current and prior year are as follows- Valero This donation was received for improvements at Princess Christian's Farni. A transfer of £8.534 was made to general funds during the year in relation to fixed assets purchased uslng this funding. Tonbridge Theatre KASBAH was made Tonbridge Theatre's charity of the year and the donation is to help ongoing proje¢ls at Princess Chrislian's Fam. Inft1rn7ation, advice & guidance This grant is a Kent County Council service level agreement for the provision of information. advlce and guidance lo disabl8d people. families and Carers in the County of Kent. Sufficienl resources are held to meet the expectations of this grant. 28 KENT ASSOCIATION for SPINA BIFIDA and HYDROCEPHALUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18 MOVEMENT ON FUNDS continued Prln¢ess Chrlstlan s Farm (PCF) - KCC heafth & safety fiinding The health and safety funding was provided by Kent County Council lo enable the farm to be brought up to the current'safe, warm and dry, standard. This work was completed by 31 March 2023. DIAL This grant is a Kent County Council service level agreement for the provision of a disability helpline and volunleer led disability support and advice for people in North West Kent. All funding was spent during the year ended 31 March 2023. 19 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 UnreslTlcted funds 2024 Restrlcted funds 2024 Total funds Tangible fixed assets Net current assets 1.873,442 815,435 (306,792) 1,873,442 825,399 1306.792) 9,964 Long term liabilities 2.382.085 9,964 2,392,049 2023 Unrestricted funds 2023 Restriclod funds 2023 Total funds Tangible fixed assets Net current assets Long term liabililies 1,891.773 725,137 (435,482) 1,891.773 725.137 1435.4821 2,181,428 2,181,428 29