EQUALS
(ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024
Company Number: 06343942 Charity Number: 1126263
LYONS & CO LTD
CHARTERED ACCOUNTANTS
STOCKTON-ON-TEES
EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024
CONTENTS
| Page | |
|---|---|
| Members of the board and professional advisers | 1 |
| Trustees' Annual Report | 2 - 6 |
| Independent Examiners Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the financial statements | 10 - 13 |
1
EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
The Board of Trustees
Chris Rollings Steven Cullingford-Agnew Peter Imray Elaine Ellis Joy Dawson Alistair Crawford James Waller Phil Harrison Kate Campbell Kris Williams Ellen Croft Trish Turner Jo Williams Dr Lila Kossyvaki Dominic Wall
Chairperson and director Treasurer and director Director Secretary and Vice Chair person
Registered Office
c/o Hadrian School Bertram Crescent Newcastle Upon Tyne NE15 6PY
Independent Examiners
Lyons & Co Ltd Chartered Accountants and Registered Auditors 23 Yarm Road Stockton-on-Tees TS18 3NJ
Bankers
Bank of Scotland 41 - 51 Grey Street Newcastle Upon Tyne NE1 6EE
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
TRUSTEES' ANNUAL REPORT YEAR ENDED 31 AUGUST 2024
ANNUAL REPORT
The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 August 2024.
INTRODUCTION
The Executive Committee submits its report and the accounts for the year ended 31 August 2024.
OBJECTIVES OF THE CHARITY
EQUALS is committed to improving lives of children and young people with learning difficulties through supporting high quality education.
It aims to promote, share and reflect best practice in learning and teaching through collaborative working with practitioners and professionals at national, regional and local level.
ORGANISATIONAL STRUCTURE
Strategic Group/Charity roles Post/Members
Chris Rollings Chairperson Steven Cullingford-Agnew Treasurer and Secretary Paul Buskin Strategic Development Manager Peter Imray Director of Developments
MEMBERSHIP
EQUALS had 640 members at the end of August 2024. Extensive efforts were carried out to support members and maintain membership levels for this period.
EMPLOYEES
At the end of the financial period EQUALS employed one full-time Strategic Development Manager and one part time administrator.
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2024
PRINCIPAL ACTIVITIES
EQUALS is a national organisation that endeavours to ensure high standards of education for pupils with learning difficulties. EQUALS' main activities involve organising national conferences, online CPD Sessions, producing curriculum guidance materials and resources for teachers, setting up curriculum workshops for teachers and providing advice to individual schools and Local Education Authorities.
REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS
The achievements of the past year have consisted mainly of:
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Equals hosted a national conference in central London from a larger venue, with better transport links. Achieving Good and Outstanding judgements with the successful delivery of Different (non-National Curriculum) Curricula for children and young people with Profound, Complex and Severe Learning Disabilities. This event was 100% full and was hosted from Friends House. Feedback from the event was extremely positive.
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Equals continued to support schools with their curriculum and assessment needs via individual online sessions. The Equals Strategic Development Manager regularly provided these throughout the week, talking with school leaderships and individual teachers.
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A series of Free for members twilight online CPD sessions were maintained to support schools and the programme of topics included extended. These were delivered using the online zoom platform and up to 70 delegates attended each event.
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A new exemplar curriculum school group was maintained to help manage school Development Days related to the Equals Multi-tiered Curriculum and Assessment materials.
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Equals organised a series of Developments Days; hosted by Equals Exemplar Schools to support members with licenses for the Equals Multi-tired Curriculum Schemes of Work.
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Development work for a new resource to provide extended CPD to schools was undertaken. It is hoped some elements will be completed 2024-25 for schools to purchase. Initially this involves Play and supports schools using the Equals Multi-tiered Curriculum; especially those using the Informal Curriculum pathway.
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2024
FUTURE DEVELOPMENTS
Plans for the next twelve months
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A new resource for extended CPD will be published covering support for Play & Leisure for Informal and Semi-formal Learners.
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A national conference will be hosted to support mainstream settings with curriculum and assessment.
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Equals will actively invest additional efforts to support council SEN departments.
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Equals plans to further expand the series of online CPD sessions available to include new topics.
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Equals plans to continue to develop and publish a member’s newsletter once per term.
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Equals will continue to promote a new accreditation scheme to replace the existing moving on scheme which has been available since 1998. This is aligned to the Equals Multi-tiered Curriculum Schemes of Work.
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A autumn conference will be hosted from Friends House in Central London related to Health & Well-being.
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Marketing to mainstream settings will be enhanced to include a larger range of settings.
The EQUALS Executive Committee agree annually to maintain reserve funds to:
Maintain the smooth running of the Charity.
Facilitate the development of new Equals initiatives and projects which effectively support the work of our members.
Provide to our members publications, training and conferences at prices below those of solely profit- making organisations.
Enable some EQUALS initiatives to run at a loss where they meet the core purposes of the charity.
Purchase the expertise of leading edge practitioners to support the development of EQUALS initiatives.
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
TRUSTEES' ANNUAL REPORT YEAR ENDED 31 AUGUST 2024
FINANCIAL REVIEW
The Statement of Financial Activities on page 8 shows a surplus for the year of £41,552 which was in line with expectations.
EQUALS accounts were subject to an Independent Examination for the year ended 31 August 2024.
The balance on the funds to carry forward to future years is £199,013.
RISKS
Major risks which would have a severe impact on operational performance, objectives or reputation of the charity and which have a high likelihood of occurring are considered by the trustees and are considered to be managed effectively.
A business plan is compiled for each financial year and risks to the charity are identified and discussed. Major risks identified are the government changing the guidelines on schemes of work and new competitors entering the market place for the provision of similar services.
THE TRUSTEES
The trustees who served the charity during the year were as noted on page 1.
New trustees can be appointed by existing trustees, at any time, where there is a need for skills in particular areas, or at an Annual General Meeting where nominations are accepted and voted on by the members. Relevant training and information is provided.
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
TRUSTEES' ANNUAL REPORT YEAR ENDED 31 AUGUST 2024
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (some of whom are also directors of Equals for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law required the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:-
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
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there is no relevant information of which the charitable company's Independent Examiners
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are unaware; and
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the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiners are aware of that information.
INDEPENDENT EXAMINERS
Lyons & Co Ltd will be proposed for re-appointment as Independent Examiners at the forthcoming Annual General Meeting.
c/o Hadrian School Bertram Crescent Newcastle Upon Tyne NE15 6PY
Signed on behalf of the trustees
Mr S Cullingford-Agnew Treasurer and director
Approved by the trustees on 8 May 2025
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES
YEAR ENDED 31 AUGUST 2024
I report to the charity's trustees on my examination of the accounts for the company for the year ended 31st August 2024, which are set out on pages 8 to 13
Respective responsibilities of trustees and examiners
As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's report
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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(1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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(2) the accounts do not accord with those accounting records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
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(3) other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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(4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Robert Lyons Lyons & Co Ltd Chartered Accountants 23 Yarm Road Stockton-On-Tees TS18 3NJ
8 May 2025
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2024
| Total Funds | Total Funds | ||
|---|---|---|---|
| Year ended | Year ended | ||
| 31 August 2024 | 31 August 2023 | ||
| Note | £ | £ | |
| Incoming Resources | |||
| Income from charitable trading activities | 2 | 266,004 | 222,856 |
| Total Incoming Resources | 266,004 | 222,856 | |
| Resources Expended | |||
| Costs of generating funds: | |||
| Fundraising and publicity | 3 | 1,467 | 2,951 |
| Charitable activities | 4 | 220,025 | 183,682 |
| Governance costs | 5 | 2,960 | 3,235 |
| Total Resources Expended | 224,452 | 189,868 | |
| Net incoming resources | |||
| for the year | 41,552 | 32,988 | |
| Total funds brought forward | 157,461 | 124,473 | |
| Balances carried forward | 199,013 | 157,461 |
All funds are Unrestricted.
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
BALANCE SHEET AS AT 31 AUGUST 2024
| Note Fixed Assets Tangible Fixed Assets 9 Current Assets Debtors 10 Cash and Bank Creditors:Amounts falling due within one year 11 Net Current Assets Net Assets Funds Unrestricted 12 Total Funds |
£ £ 2,630 44,890 248,581 293,471 (97,088) 196,383 199,013 199,013 199,013 2024 |
£ £ 3,860 37,156 178,429 215,585 (61,984) 153,601 157,461 157,461 157,461 2023 |
|---|---|---|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.
The trustees have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
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(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions of section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements were approved by the trustees on 8 May 2025 and were signed by:
Mr Chris Rollings Chairperson
Company no: 06343942
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024
1 Accounting policies
Basis of accounting
These financial statements have been prepared in accordance with the provisions of section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual over the useful economic life of that asset as follows:
Computers 33% straight line
Stocks
Physical stocks of manuals are no longer held. All work is on the internet or on CD's and because of the low cost, stocks are valued at £nil.
Income
Income is recognised when the services are provided with the exception of subscriptions which are recognised when received unless it is for two or three years, then years two and three will be taken to receipts in advance.
Website costs
Website costs are included with the statement of financial activities as they are invoiced.
2 Income from Charitable Trading Activities
| 2 Income from Charitable Trading Activities Subscriptions Resources Conferences Development Days On-line training CPD 3 Fundraising and Publicity Advertising Website building and maintenance |
2024 £ 101,322 123,109 29,208 8,053 4,312 266,004 2024 £ 200 1,267 1,467 |
2023 £ 88,187 90,342 40,233 975 3,119 222,856 2023 £ 741 2,210 2,951 |
|---|---|---|
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024
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|---|---|---|---|
|4|Charitable Activities|2024|2023|
|£|£|
|Educational materials and training|52,185|38,700|
|Conferences|17,007|21,275|
|Salaries|72,846|54,267|
|Pensions|1,913|1,406|
|Office costs|7,065|6,249|
|Printing and stationery|6,362|7,891|
|Postage|11,990|9,828|
|Rent|7,200|7,200|
|Website|5,104|5,205|
|Administrative services|8,605|7,187|
|Consultancy|18,807|15,357|
|Trustees' costs|6,756|4,585|
|Travel and subsistence|1,376|1,818|
|Depreciation|2,809|2,715|
|220,025|183,682|
|5|Governance Costs|2024|2023|
|£|£|
|Accountancy|2,960|3,235|
|2,960|3,235|
|Includes £2,670 (2023 - £2,670) Independent Examiners fees.|
|6|Employee Costs|2024|2023|
|£|£|
|The aggregate payroll costs were:|
|Wages and salaries|72,846|54,267|
|72,846|54,267|
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Particulars of employees:
The average number of staff employed by the charity during the financial year amounted to:
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----- Start of picture text -----
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|---|---|---|
|2024|2023|
|Number of administrative staff|2|2|
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024
- 7 Trustees' Emoluments
| Name of Trustee Chris Rollings Steven Cullingford-Agnew Peter Imray Elaine Ellis Alistair Crawford James Waller Kate Campbell Trish Turner Jo Williams Dr Lila Kossyvaki All fees and costs were at market value. 8 Net Incoming Resources Is stated after charging: Depreciation 9 Tangible Fixed Assets Cost At 31 August 2023 Additions At 31 August 2024 Depreciation At 31 August 2023 Charge for the year At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Description Fees and expenses |
2024 Cost £ 151 402 27,385 - - 2,444 - 151 243 1,145 31,920 2024 £ 2,809 |
2023 Cost £ - 298 21,205 2,342 105 2,615 171 46 121 921 27,824 2023 £ 2,715 Computers £ 11,262 1,579 12,841 7,402 2,809 10,211 2,630 3,860 |
|---|---|---|
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EQUALS (ENTITLEMENT AND QUALITY EDUCATION FOR PUPILS WITH LEARNING DIFFICULTIES)
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024
| 10 Debtors Trade debtors 11 Creditors:Amounts falling due within one year Trade creditors Receipts in advance Value added tax Social security Accruals Other creditors 12 Unrestricted Funds Balance brought forward Net incoming resources for the year Balance carried forward |
2024 £ 44,890 44,890 2024 £ 23,666 45,158 11,958 3,391 12,586 329 97,088 2024 £ 157,461 41,552 199,013 |
2023 £ 37,156 37,156 2023 £ 4,015 35,688 11,466 1,461 9,273 81 61,984 2023 £ 124,473 32,988 157,461 |
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