COMPANY REGISTRATION NUMBER: 06800689 CHARITY REGISTRATION NUMBER: 1130149 SNAAP Company Limited by Guarantee Financial Statements 31 March 2024 BURGESS HODGSON LLP Chartered accountants& statutory auditor Camburgh House 27 New Dover Road Canterbury Kent CT13DN
SNAAP Company Llmited by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) Year ended 31 March 2024 Paga Trustees, annual report (incorporating the directorfs report) Independent auditor's report to the members Statement of financial activities (including income and expenditure account) Statement of financial position 11 15 16 Notes to the financial statements 17
SNAAP Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the fin8nci81 st8tements of the charity for the year ended 31 March 2024. Reference and admlnlstratlve detalls Reglstered charlty name SNAAP Charlty reglstratlon number 1130149 Company reglstratlon number 06800689 Prlnclpal offlce and reglstered Windchimes offlce Reynolds Close Herne Bay Kent CT6 6DS The trustees Stephanie Swan, Chalr Alan Newton Petra Rouse Caroline Valle Sabrina Boyle {Appointed 14 July 2023) Company secretary CNWood Auditor Burgess Hodgson LLP Chartered accountants & statutory auditor Camburgh House 27 New Dover Road Canterbury Kent CT13DN Bankers Lloyds TSB PIC 49 High Street Canterbury Kent CT12SE
SNAAP Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 Structur8, governance and management The Trustees present their annual report together with the financial statements of the Charity for the year 1 April 2023 to 31 March 2024, The Annual report serves the purposes of both a Trustees, reporl and a Directors, report under company law. The Trustees confirm that the Annual report and financial statements of the Charity comply with the current statutory requirements, the requirements of Ihe Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Chair's report SNAAP siarted on 14th April 2003 and eventually grew into a successful company (limited by guarantee) and registered charity. Last year we joyfully celebrated SNAAP'S 20th anniversary by holding a childrens, party in the Spring and a Gala Dinner Dance in the summer, following which we were thrilled that SNAAP was one of six charities chosen to receive the High Sheriff of Kent Award in 2023 in recognition of our valuable contribL)tlon to the community of Kent and Medway. The national context in which we work has remained challenging,. the cost-of-living crisis affected everyone and caused hardship for many,. the conflict between Russia and Ukraine continues and the conflict in the Middle East is a cause for concern. One aspect ofthe national context that affects SNAAP is the shortage of care workers and, although we work hard to ensure that our clubs are fully staffed, this has been an ongoing challenge. l am able to report that SNAAP remains in good shape. In 2023. we ran more than 100 different in-person activities across school holidays with spaces for nearly 1,400 children, Outside school holidays we ran weekly after-school sessions of Stay 'n' Play, the under 5's SNAAP-EYS club, fortnightly youth club and Saturday clubs for children and young people with complex needs in Canterbury, Sittingbourne, Shepway and Dover districts, As part of our under 5's SNAAP-EY'S club, we introduced 'Atiention Autism, for some of the children whose behaviours and attention span needed to be more focussed. This aims to develop natural and spontaneous communication skills in Aulistic children through the use of visually based and highly motivating activities. The scheme was very successful, and we aim to continue to include this activity withln the sessions. We ran 'Confident me, sessions through the year. We also held regular meetings of our participation group, 'Our Voice Matters,. A highlight for this group was a visit from Kent County Council {KCC) staff who sought their feedback on the council's SEND local offer on their website. The young people gave honest feedback, which was well received, and KCC have asked to host the Our Voice Matters safeguarding leaflet on Iheir website. We have continued to run our Community Share scheme where any of our families experiencing extreme flnancial hardship can come to us for help for food, school uniform, clothes, toiletries or napples. Our family support service continues to be in high demand, and with more difficult and challenging referrals received by us this year. We do our best to support and help as much as we are able and to signpost families to other services when appropriale. In December, we ran our flagship biennial Winter Wonderland event and included crafts, lelters to the
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (conflnued) Year ended 31 March 2024 North Pole, storytelling, gingerbread decorating, ice skating, a silent disco and of course a vislt to Sant8 Claus. For the first time, each session ended with a performance of hils from The Grealest Showman by a local performing company. The whole event including the new addition was well received and enjoyed by 162 children and their families. l am delighted to report that Sabrina Boyle has joined SNAAP'S board as a service-user trustee. Heartfelt thanks from me and the other trustees are extended to our amazing staff.. our core team and our wider team of play support workers and volunteers. The amount of energy, creativity and expertise they put into the service is outstanding. None of SNAAP'S aclivilies would happen for our families without them! Finally, my thanks to my colleagues on the Board of Trustees who give so generously of their time to make sure that SNAAP can provide services that best meet the needs of our families. National Lottery Community Fund In April 2021 the Trustees announced that SNAAP had been selected by the National Lottery Community Fund to be allocated a grant for five years. The fund is to be used for our Family Days and Stay 'n' Play. The Nation81 Lottery Community Fund is helping us provide much needed activities for our families. At SNAAP we are aware that the National Lottery and its players donate more than £500 million to charities, communities and voluntary groups each year. We are extremely grateful for the support and we thank National Lottery players. All the Trustees and staff are proud to be a part of a famity of fantastic organisations that are making communities across the UK better places to be. BBC Children in Need In September 2021 the trustees announced that we had been selected lo receive funding for 3 years from the BBC Children in Need Fund. This is to provide a funding for Our Voice Matters" which gives dlsabled children a voice, inputting into our services as well as helping to influence the future of SNAAP. Public benefit SNAAP'S charitable purposes are for public benefit and fall within the description 'the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage, in the Charities Act.
SNAAP Company Llmlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnuod) Year ended 31 March 2024 structure, governance and management (¢ontlnu•d) a. Constitution SNAAPIS registered as a charitable company limited by guarantee, with company number 06800689 and was sel up by a Trust Deed on 14 December 2004. The Charity is governed by a Memorandum and Articles of Association adopted on 22 June 2011. The Charity's objects are principally for the relief of children and young persons with disabilities or special needs, living in the East Kent area, by the provision of information, advice and support to their parents, leisure activities for the children and young people and such other charitable activities as the Trustees in their absolute discretion shall decide. b. Methods of appolntment or electlon of Trustees The management oflhe Charity is the responsibility ofthe Trustees who are elected and co-opted under the terms of the Memorandum ofAssociation. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a period of three years after which they must be re-elected. All Trustees give their time voluntarily and received no benefits from the Charity. The Trustees hold an Annual General Meeting to which members and their families are invited. c. Organlsatlon structure and decision-maklng policies The Charlty is controlled by the Trustees, who meet on a regular basis and are responsible for the strategic direction of the Charity. The Trustees delegate the day-to-day responsibilities for the provision of activities, finance and fundraising of the Charity to the Manager. The Manager in turn is responsible for ensuring the Charity delivers its day-to-day operations and meets the aims and objectives of the Charity. d. Financial rlsk management The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. e. Plans for the future The Trustees will continue to support the objectives of the Charity for the foreseeable future. In assessing our commitments for 2024125 we anticipate that there will be a shortfall in income to meet certain activities. We believe that issues affecting the counlry, such as the cost-of-living crisis will affect our ability to provide some activities. It is important that we recognise the issues facing the charity sector, in general, and be in a position to manage accordingly., it will remain a key element in our planning for future years.
SNAAP Company Llmlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (¢ontlnued) Year ended 31 March 2024 Objectlves and actlvltles a. Pollcles and objectlves In planning our activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running charity {PB21' and ensure that, through regular consultation with our service users, we provide seNices that meet their needs. Our focus remalns on provldlng lelsure and soclal actlvltles for dlsabled chlldren and young people and support and information to their parents and carers. We seek feedback from our famllles contlnuously and this, along wlth monitoring and evaluating of our activities,ensures that our work remalns focused on our stated aims and objectives and also proves we are providing high quality services. We also ensure that the whole family's needs are taken into consideration, including non-disabled siblings when organising events. We ask families to make a small contribution for many of SNAAP'S activities, but if a family Is unable to pay, due to its financial circumstances, we make sure the service is still available lo them, SNAAP works wilh a wide range of members of the public such as professionals, supporters, funders, interested parties and volunteers which therefore also benefits the general public. For a list of all our activities visit our website www.snaap.org.uk. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
SNAAP Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnu•d) Year ended 31 March 2024 Achievements and performance a. Main achlevements of the Charlty During the financial year we continued to modify the range of services offered to disabled children and young people and their parents and carers in line with Government restrictions and guidance, We have continued to make progress towards delivering targets set out in our strategic plan, a copy of which is available on our website ww.snaap.org.uk We pride ourselves on qualily seNice and innovation. We continually review our programme of activities to ensure we remain up to date in the provision of care and services. Our number one focus is disabled children and their famllles. Our close cwperation with our sponsors, such as Kent County Council {KCC) and th8 National Lottery Community Fund enables us to provide vital services such as Family Days, after school clubs, youth clubs and holiday clubs for children with lower-level special needs and Saturday and Holiday clubs for high-needs disabled children who Ilve in Canterbury, Dover, Swale and Shepway districts. We are based atwindchimes which is a dedicated disabled children's Centre in Herne Bay, Through the centre or by direct contact we are often called upon lo help a parent or carer. The support and advice we are able to provide is a core part of our service and is open to all families in need of our support. Our dedicated family support officer provides information and bespoke one-to-one support to famllies, specifically targeted at those in crisis situations. We are pleased to be able to offer this valuable service which helps families deal with multiple problems they face from time-to-time. Our neOrk ensures that no one is left alone at a critical lime in their lives. When able, we also offer a monthly drop-in session at a local venue where families with disabled children can access information and advice. In recent years we have seen more mental health issues in our disabled children and young people and have addressed this by providing mindfulness sessions for small groups of children. Al these sessions we share and teach simple ways of how to control anxiety and how to identify and manage triggers that might lead to disruptive behaviour. We have a support neOrk for parents and carers of our children and young people, and, where possible, a parenvcarer can meet a member of SNAAP staff in a café on a one-to-one basls to talk through Issues. Our programme of after school and school holiday leisure activities continued during the year, particularly our Stay 'n' Play after school olub and Zone Out youth club. We continue lo run the KCC funded Saturday and school holiday clubs for children with complex needs. We monitor the number of children at these clubs lo get the maximum benefit for Ihe children. The "Community Share scheme allows families to share unwanted items, such as clothes and toys, with other families. We have expanded Ihe scheme to include food and other items from supermarkets which had been donated by members of the public or which would otherwise be discarded because of 'use by, dates. This simple and amazing idea fulfils a dual purpose in that families in need are supported by the "Community Share" scheme and items which would be destined for the landfill are recycled in the community. We continue to maintain an extensive toy and resource library and the targeted loan of resources has been very effective.
SNAAP Company Llmlted by Guarantee Trustses. Annual Report (Incorporating the Directorfs Report) (conllnu• Year ended 31 March 2024 Our baby and toddler group, SNAAP-EY'S, for children with addltional needs is Immensety popular with families and allows our specialist team to provide advice and support to parents who are often feeling confused and isolated about the future for them and their child. We fulfil our Safeguarding duties and responsibilities with robust policies. which are regularly reviewed, and provide staff and volunteerwith comprehensive bespoke training. We have monltorlng and reportlng systems in place for safeguarding and regard it a priority in our activities and servlces. We use our website and social media tools, such as Facebook and Instagram, to publicise our new and existing services and connect with our service users. This multimedia approach enables us to communicate effectively with our families and supporters. We would like to thank all those who have provided funding, advl¢e and who have undertaken many challenges to support our charity during the year. Our thanks go to Bambinoes in Whitstsble, Sandwich Rotsry and Seaside Shop in Herne Bay as well as the National Lottery Community Fund and BBC Children In Need.
SNAAP Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report> fcontlnu•d) Year ended 31 March 2024 Flnanclal revlew . Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue lo adopt the going concern basis in preparing the financial statements. Further delails regarding th& adoption of the going concern basis can be found in the accounling policies, b. Reserves pollcy The Reserves Policy is to ensure the stability of the mission, activities, employment, and ongoing operation of the organlsalion. The General Reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding, or uninsured losses. The General Reserve may also be used for one-time, nonrecurring expenses thatwill build long- term capacity, such as staff development, research, or investment in infrastructure. The General Reserve is not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is the intention of SNAAP for the General Reserve to be used and replenished within a reasonably short period of time. The target minimum General Reserve is equal to three months of average operating costs. Based on the results over the last three years, this gives a minimum acceptable level of General Reserves of around £45,000. The Trustees shall review this periodically to ensure that it remains appropriate to Ihe Charity, and shall adjust it where considered to be necessary. The calculation of average monthly operating costs includes all recurring, predictable expenses such as salaries and benefits, rent. office, travel, and ongoing professional services. Deprecialion and other non-cash expenses are not included in the calculation. The Designated Reserve is to ensure sufficient money is available to meet redundancy Costs in the event that the number of staff need to be reduced because of a lack of available funding or cessation of an activity. Restricted Reserves are balances of funding secured for specific purposes, when the funding organisation requires the funding to be used on a project and where work is continuing. Costs against these funds are recorded as they are incurred. The Reserves at 31st March 2024 are.. General Reserve £51,623 Designated Reserve £30,260 Restricted Reserve £48,870 c. Revlew of flnanclal posltlon The total income for the year amounted to.. £332,5441£251,416 restricted and £81,128 unrestricted). The associated expenditure for the year was £380,578 (£305,133 restricted and £75,445 unrestricted). This gives a net deficit in funds for the year of£48,034 (there was a deficit on restricted funds of £53,717 and a surplus on unrestricted funds of£5,683). This deficit, when taken from the brought forward balance of reserves from 202212023, of £178,787 gives total reserves carried forward to 2024125 of £130,753 (£48,870 restricted and £81,883 unrestricted). This is considered to be
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 reasonable leve5 of funds to be carrying foard, given the current economic difficulties, however the Trustees wi15 continue to regularly monitor and forecast the financial position of the Charity in order to ensure that no funding issues arise. The principal sources of funds in 2023-24 were.. Kent County Council's Saturday and Summer Clubs in Swale, CanterbLJry, Dover and Shepway (restricted) National Lottery Community Fund {restricted) BBC Children in Need (restricted) £163,796 £54,224 £10,995 This year, 900A (£342,273) of the expenditure can be attributed directly to SNAAP'S core activities, with £455 to fundraising and £37,850 related to support and govern8nce costs for the Charity. Trustees, responslbllltles statement The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year whlch give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial st8tements, the trustees are requlred to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the applicable Charities SORP; make judgments and accounting estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responslble for keeping adequate accounting records that are SLJfficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
SNAAP Company Llmltsd by Guarant•e Tru8t••s' Annual Report (Incorporating the Dirnctor'4 R•port) le•ntlnud) Year ended 31 March 2024 12 19¢4 The trustees, annual report was approved ¢)n ............................,. and sned on behalf of the board ol trustees by.. Stephanle Swan, Chalr TSlee 10
SNAAP Company Limited by Guarantee Independent Auditor's Report to the Members of SNAAP Year ended 31 March 2024 Opinion We have audited the financial statements of SNAAP {the 'charity'} for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, including a summary of significant accounling policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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 fairview of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, Including its income and expenditure, for the year then ended., have been properly prepared in accordance with Uniled Kinodom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Charities Act 2011, Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements sectlon of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo 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. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that Ihe trustees, use ofthe going concern 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 charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibililies and the responsibilities of the trustees with respect to going concern are described in the relevant seclions of this report, 11
SNAAP Company Limited by Guarantee Independent Auditor's Report to the Members of SNAAP (contlnued) Year ended 31 March 2024 other Informatlon The other information comprises the information included in the annual report, other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, 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 missiatement of this other information. we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are requlred lo report by exceptlon In the light ofthe knowledge and understandlng ofthe charlty and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion.. the information given in the trustees, report is inconsistent in any material respect with the financial statements., or adequate accounting records have not been kept., or the financial statements are not in agreement with the accounting records and returns. or we have not received all the information and explanations we requlre for our audit. Responslbllltles of trustees A8 explained more fully in the trustees, responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a trLte and fair view, and for su¢h internal 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 stalements, the trustees are responsible for assessing the charity's ability to continue as a going concern, dlsclosing, as applicable, matters related to going concern and using the going concern basis of accountlng unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 12
SNAAP Company Limited by Guarantee Independent Auditor's Report to the Members of SNAAP (oontlnued) Year ended 31 March 2024 Audltor's responsibllltles for the audlt of the financlal Stalements 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 auditor's report that includes our opinion. Reasonable assurance is a high level of assuran, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material misstatementwhen it exlsts. Misstatements can arise from fraud or error and are considered material if, indivldually or In the aggregate, they could reasonably be expected to influence the economic declsions of users taken on the basis of these financial statements. Irregularlties, Including fraud, are instances of non-compliance with laws and regulatlons. We design procedures in line with our responsibilities, outlined above, to detect material misslatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecling irregularities, including fraud is detailed below: We identify and assess the risks of material misstatement of the financial statements. whether due to fraud or error, and then design and perform audit procedures responslve to those rlsks. including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations. we have considered. the nature of Ihe industry, control environment and business performance with particular reference to the Company's remuneration policies, key drivers for directors, remuneration, bonus levels and performance targets. Throughout the audit testing we are considering the incenlives that may exisl within the organisation for fraud. Key areas include timing of recognising income around the year end, posting of unusual journals and manipulating the Company's performance measures to meet targets. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. We ensure we have an understanding of the relevant laws and regulations and remain alert to possible non-compliance throughout the audlt. Despite proper planning and audit work In accordance with auditing standards there are inherent limitations and unavoidable risk that we may not detect some irregularities and material misstatements in the financial statements. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. As part of an audlt in accordance with ISAS (UK), we exercise professional judgmenl and maintain professional scepticism throughout the audit. We also= Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive lo those risks. and obiain audit evidence Ihat is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one results'ng from error, as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit In order to deslgn audit procedures that are appropriate in the circumstances. but not for the purpose of expSsIng an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. 13
SNAAP Company Llmlted by Guarantee Independent Auditor's Report to the Members of SNAAP (contlnued) Year ended 31 March 2024 Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significanl doubt on the charity's ability lo continue as a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditor's report lo the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial slatements, including the disclosures, and whether the financial statements represent Ihe underlying transactions and events in a manner that achieves falr presentatlon. We communicale with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Parl 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibilily to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have for ed. Burgess Hodgson LLP Chartered accountants & statutory auditor Camburgh House 27 New Dover Road Canterbury Kent CT13DN 14
SNAAP Company Limlted by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Not Income and endowments Donations and legacies Income and Endowments Charitable activities other trading activities Investment income 68,461 251,045 319,506 380,128 500 11,547 620 500 11,918 620 3,202 2,555 110 371 Total Income 81,128 251,416 332,544 386,995 Expendlture Expenditure on charltable activities Total expendlture 9,10 75,445 305,133 380,578 314,293 314,293 75,445 305.133 380,578 Net (expendlture)Ilncome and net movement In funds 5,683 (53,7511 (48,034) 71,702 Reconciliation of funds Total funds brought forward Total funds carried forward 76,200 102,587 178,787 107,085 81,883 48,870 130,753 178,787 The statement of flnancial activlties includes all gains and losses recognlsed In the year. All income and expenditure derive from continuing activities. The nots8 on pageB 19 to 29 form part of thego flnan¢lal statements. 16
SNAAP Company Llmlted by Guarantae stat•ment of Financial Posltion 31 March 2024 2024 2023 Not• Cuff•nt as8•t8 Debtors Cash at bank and In hand 15 5,569 147,736 153,305 90 186,534 186,624 Cfodltorn: amounts falllng duo wlthln one y¢ar Net Gurrent aM¢ts 16 22,552 130,753 7,837 178,787 178,787 Total assets I6 current Ilabllftles 130,753 N•t $•fr. 130,753 178,787 Funds of the charity Restrlcted funds Unrèstricted funds 48,870 81,883 102,587 76,200 178.787 Tot•1 charlty funds 130,753 For the year andlng 31 March 2024 the charity w88 entilled to exemption trom audit under section 477 of the Companies Act 2006 relating to small companies. Directors, respon$ibililie8= The members have not requlred the cMpanY to obtain an audlt of Its financlal Statements for the year In question In accordance with section 476., The dlrectors acknowledge their responsibilities for complying with the requirernents ofthe Act with respect to accountlng records and the preparation of financial statements. These financial statements have been prepared in accordance wlth the provlsions applicable to companles subject to the sm811 companies, regime. These financial statements were approved by the board of trustees and authorised for Sssue on 12..+£thk(42&and are signed on behalf ofthe board by: Stephanle Swan, Chair Trustee The nots¥ on pa9 19 to 29 lomi part of the88 Ilnanclal statements. 16
SNAAP Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General Information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charily in England and Wales. The address of the registered office is Windchimes, Reynolds Close, Herne Bay, Kent, CT6 6DS. statement of compliance These financlal statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the U K and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)> and the Companies Act 2006. Accountlng pollcles Basis of preparatlon The financial statements have been prepared on the hislorical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statemenls are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estlmatlon uncertalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances, Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restriclions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 17
SNAAP Company Limited by Guarantee Notes to the Flnancial Statements (contlnued) Year ended 31 March 2024 Accountlng pollcles f¢ontlnued) Incomlng resources All incoming resources are included in Ihe statement of financial actlvities when entitlement has passed to the charity., It is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income- income from donalions or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers, income from contracts for the supply of servlces is recognised wilh the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basls as a liability Is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expendlture on raising funds includes the costs of all fundraislng activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities Ihat further its charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistenl basis. Operatlng leas68 Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease lerm, on 8 Straight-line basis. 18
SNAAP Company Limited by Guarantee Notes to tho Financial Statements (contlnued) Year ended 31 March 2024 Accountlng pollcles (contlnued) Financial Instruments Flnanclal Ilabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rale and recelvable or payable withln one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including Iransaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitules a finance transaction it is measured at present value. Defined contrlbutlon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided, Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. en contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Llmlted by guarantee The charity Is a company limited by guarantee and has no share capital. Each member of the Charity will undertake to contribule such amount as may be required (not exceedlng £20) to the Charlty's assets if it should be wound up. either whilst a member or within one year of his or her membership ceasing, Donations and legacies Unrestricted Funds Reslricted Total Funds Funds 2024 Donatlons Donations HMRC Gift Ald 49,599 1,118 11,773 61,372 1,118 Grants Grants receivable 17,744 239,272 257,016 319,506 68,461 251,045 Unrestricted Funds Restricted Total Funds Funds 2023 Donallons Donations HMRC Gift Aid 39,354 36,935 76,289 19
SNAAP Company Llmlted by Guarantse Notes to the Financial Ststements (¢ontlnu•d) Year ended 31 March 2024 Donatlon8 and lègacles (ctsnllnu•d) Unrestricted Funds Restricted Total Funds Funds 2023 Grants Grants receivable 3,539 300,300 303,839 380,128 42,893 337,235 Income and endowments charltable actlvltles Unrestricted Funds Restricted Total Funds Funds 2024 Provision of informatlon, advice & support regardlng chlldren with disabilities 500 500 Unrestricted Funds Restricted Total Funds Funds 2023 Provision of information. advice & support regarding children with disabililies 1,600 1,602 3,202 other tradlng actlvltlos Unrestricted Funds Restrlcted Total Fund8 Funds 2024 Fundraising Income 11,547 371 11,918 Unrestricted Funds Restricted Totsl Funds Funds 2023 Fundraising income 2,324 231 2,555 Investment Income Unrestricted Total Funds Unreslricted Total Funds Funds 2024 Funds 2023 Bank interest receivable 620 620 110 110 20
SNAAP Company Llmited by Guarantee Notes to tha Financial Statements fcontlnued) Year ended 31 March 2024 Expendlture on charltable actlvltles by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Charitable activitles Support cosls including Governance costs 47,443 28,002 295,284 9,849 342,727 37,851 380,578 75,445 305,133 Unrestricted Funds Restricted Total Funds Funds 2023 Charitable activities Support costs 2,463 29,775 32,238 287,877 14,178 270,340 43,953 282,055 314,293 10. Expendlture on charltable actlvltles by actlvlty typ6 Activities undertaken directly Support Total funds costs 2024 Total fund 2023 Charitable activities Governance cosls 342,727 29,361 8,490 37,851 372,088 8,490 305,642 8,651 314,293 342,727 380,578 11. Analys18 of support costs support costs Total 2024 Total 2023 Staff costs Premises and other costs 27,408 1,953 27,408 1,953 29,361 34,179 1,123 29,361 35.302 12. Independent examlnatlon fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 2,075 2,000 21
SNAAP Company Llmited by Guarantee Notes to the Financial Statements (contlnu•d) Year ended 31 March 2024 13. Staff costs The total staff costs and employee benefits for the reporting period ar& analysed as follows.. 2024 2023 Wages and salaries Social security costs Employer contributions to pension plans 256,119 11.608 4,363 203,902 11,737 3.678 272.090 219,317 The average head count of employees during the year was 46 (2023.. 34). The average number of employees during the year is analysed as follows.. 2024 No. 2023 No. Number of staff 46 34 No employee received employee benefi'ts of more than £60,000 during the year {2023.' Nil). 1& Trustee remuneratlon and expense8 During the year, no Trustees reivad any remuneration or other ben&fits {2023 - £Nil). During the year ended 31 March 2024, expenses tot811ing £Nil were reimbursed or pald dlrectly to Trustees (2023.. £nll). 15. Debtors 2024 2023 Trade debtors 5,569 90 16. Credltorn: amount8 falllng due wlthln one year 2024 2023 Trade creditors Accruals and deferred income 18,157 4,395 3,250 4,587 22,552 7,837 17. P•nsSons and other post rntirement benefit8 Deflned contrlbutlon plans The amount recognised in income or expenditure as an expense in relation to defined contrlbutlon plans was £4,363 (2023.. £3.678). 22
SNAAP Company Llmlted by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 18. Anatysls of charltable funds Unrestrlcted funds At 1 April 2023 At31 Income Expenditure March 2024 General funds 76,200 81.128 175,445) 81,883 At 1 April 2022 At31 Income Expenditure March 2023 General funds 61,511 46,927 {32,2381 76,200 Restricted funds At 1 April 2023 At31 Income Expenditure March 2024 Restricted Fund 102,587 251,416 (305,133) 48,870 At 1 April 2022 At31 Income Expenditure March 2023 Restricted Fund 45,574 339.068 (282,055) 102,587 23
SNAAP Company Llmited by Guarantee Notes to the Financial Statements (eontlnued) Year ended 31 March 2024 18. Analysls of charltable funds (contlnued) Restrlcted funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Beach Hut Buzz Club The Barbara Ward Children's Foundation KCC - DCS Holiday Activities Canterbury KCC - DCS Term time Activities Canterbury BBC Children in Need Colyer Ferguson Charitable Trust Community Share KCC- DCS Term Time Activities Dover Kent Community Foundation 671 2,718 (671) 2,718 7,414 (6,214) 1,200 22,227 (22,227) 20,137 9,098 (20,137) {12,450) {2,436) (361) 4,808 2,436 2,701 1,456 840 3,180 4,168 5,500 20,106 124,274) 15,500) The True Colours Trusl Lapland National Lottery Community Fund NHS Confident Me Rotary Club of Sandwich KCC - DCS Holiday Activities Shepway KCC - DCS Term Times Activities Shepway SNAAP-EY'S Stay & Play KCC- DCS Holiday Activities Swale KCC- DCS Term Time Activities Swale Winter Wonderland 3,336 29,696 13,336) (24,269) (54,224) (6,449) (1,509) 5,427 54,224 18,423 1,509 11,974 22,256 {22,256) 17,896 3,371 3,765 22.102 (17,896) {2,205) {6,837) (22,102) 2,051 3,866 3,217 1,793 22,226 4,015 {22,226) 11,720) 645 2,940 Youth Club BBC Children in Need Money Heroes The Edward Goslling Foundation The Julia and Hans Rausing Trust Garfield Weston Foundation 2,645 3,153 1,000 12,253) 11,000) (3,200) (9,130) (11,250) 3,545 10,000 6,800 870 3,750 10,000 15,000 102,587 251,416 (305,133) 48,870 Restrlcted funds- prlor year Balance at 31 March 2023 Balance at 1 April 2022 Income Expenditure Beach Hut Buzz Canterbury The Barbara Ward Children's 235 2,718 2,313 436 671 2,718 7,414 13,000 {7,899) 25
SNAAP Company Limited by Guarantee Notes to the Financial Statements fconflnued) Year ended 31 March 2024 18. Analysls of charltable funds (¢ontlnued) Foundation Balance at 1 April 2022 Balance at 31 Incom8 Expenditure March 2023 Canterbury City Council - The Strategy Grant Fund KCC - DCS Holiday Activities Canterbury KCC - DCS Term Time Activitles Canterbury BBC Children in Need Colyer Ferguson Charitable Trust Community Share KCC - DCS Term Time Activities Dover Canterbury City Council - Film Club Henry Smith Charity KCC Festability KCC Reconnect Kent Community Foundation The True Colours Trust Lapland National Lottery Community Fund NHS Confident Me NHS Confident Me & Tics Tourette's Support Group Peter Harrison Police & Crime Commissioner Kent Rotary Club of Sandwich KCC - DCS Holiday Activities Shepway KCC - DCS Holiday Activities Shepway Mary Sheridan Charity - SNAAP-EY'S Sports Club Stay & Play KCC - DCS Holiday Activities Swale KCC - DCS Term Time Activities Swale Wasps Club KCC - Winter Wonderland Youth Club The Edward Gostling Foundation 7,500 (7,500) 24,894 (24,894> 50 5,976 22,553 9,864 9,000 840 (22,603) (11,032) (6,564) 1986) 4,808 2,436 2,701 2,847 22,519 118,351) (324) (2,298) (5,602) (4,2851 (500) (1,664) 743 153,461) 1890) 4,168 324 2,298 4,000 1,602 4,285 6,000 5,000 28,953 51,855 5,500 3,336 29,696 1,606 890 20,000 11,577) (4,985) {255) (1,091) 18,423 4,985 255 2,600 1,509 24,926 (24,928) 19,257 231 {19,257) {1,799) (2,857) 13,020) (24,754) 3,619 2,857 3,277 2,051 3,609 24,754 3,866 600 1,246 671 2,208 24,893 (25,493) (1,245) 1131) {2,554) 105 2,992 10,000 645 2,645 10,000 Total 45,574 339,068 1282,054) 102,587 25
SNAAP Company Limited by Guarantee Notes to the Financial Statements {conflnued) Year ended 31 March 2024 19. Analysls of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Current assets Creditors less than 1 year Net assets 104,435 (22,552) 81,883 48,870 153,305 {22,552) 130,753 48,870 Unrestricted Funds Restricted Total Funds Funds 2023 Current assets Creditors less than 1 year Net assets 84,137 (7,9371 76,200 102,587 186,724 (7,937) 178,787 102,587 20. Purpose of restrlcted funds The Barbara Ward Children Foundation - Buzz Club This scheme provides children 8 to 13 years, who have less complex needs, wilh a holiday play scheme. BBC Children in Need Funds our children's participation's participation project, Our Voice Matters and Money Heroes. Colyer Fergusson Charitable Trust- Youth Funds out youth seiCe5, Zone Out (term time youth club) and Chill (school holiday club) Community Share Ensuring families who are struggling to make ends meet have access to free foodltoiletries and other essentials. Garfield Weston Foundation Funding towards our core operating costs The Julia and Hans Rausing Trust Funding towards our core operating costs KCC - Disabled Children's Service Holiday Activities This paid for a play scheme for disabled children aged 8-18 who have severe and complex needs living in Canterbury, Swale and Shepway, Clubs run during Easter and summer school holidays. providing parents and carers wilh a short break while their children have fun. KCC - Disabled Children's SeNice Term Time Activities This paid for weekend clubs for disabled children aged 8-18 who have severe and complex needs living in Canterbury. Dover, Swale and Shepway, Clubs piovide parents and carers with a short break while their children have fun. 27
SNAAP Company Llmited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 20. Purpose of restrlcted funds (Cofttlnued) Kent Community Foundation This part funds our Family Support Worker. The True Colours Trust This part funds our Family Support Worker. Lapland Donations raised by Justin Legge for children who attend Windchimes short break uriit to visit Lapland experience. National Lottery Community Fund Funds our family days out and our famlly after school clubs, Stay & Play. Funding Is also helping recruit more volunteers and develop our social media. NHS Kent and Medway Clinical Commissioning Group (the CCG) Funding supports our e-week course, Confident Me, which provides support and slrategies for children who are struggling to manage their behaviour or anxietles. Also, funds support for parents and carers whose children have Tics andlor Tourette's. Rotary Club of Sandwich Part funds our Family Support Worker. The Community of the Presentation Trust Funds our Speech and Language therapist to provide Attention Autism at our SNAAP-EY'S club. Winter Wonderland This fundlng helps us to provide this biennial event at Christmas which is held at Windchimes. Youth Club Funding supports our fortnightly youth club Zone Out. The Edward Gostling Foundation Funding towards our core operating costs 21. Related partleB The charity has not entered into 8ny related party transactions during the financial year (2023: £nil) and there are no outstanding balances at the year end (2023.. £nil). During the financial year the Trustees made cumulative donations of £920 (2023: £840) to the charity. 27