COMPANY REGISTRATION NUMBER: 06800689 CHARITY REGISTRATION NUMBER.. 1130149 SNAAP Company Limited by Guarantee Financial Statements 31 March 2026
SNAAP Company Limited by Guarantee Financial Statements Year ended 31 March 2026 Page Trustees, annual report (incorporating the director's report) Independent examinerfs report to the members 11 Statement of financial activities (including income and expenditure account) 12 Statement of financial position 13 Notes to the financial statements 14 The following pages do not form part of the financial statements Detailed statement of financial activities 27 Notes to the detailed statement of financial activities 28
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2026 The Iruslees, who are also the directors for the purposes of company law. present their report and the financial statements of the charity for the year ended 31 March 2026. Reference and administrative details Registered charity name SNAAP Charity registration number 1130149 Company registration number 06800689 Prlnclpal offlce and reglstered Windchimes offlce Reynolds Close Herne Bay Kent CT6 6DS The trustees Stephanie Swan, Chair Aan Newton Petra Rouse Caroline Vaile Sabrina Boyle Company secretary CNWood Auditor Burgess Hodgson Limited Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN Bankers Lloyds TSB PIC 49 High Street Canterbury Kent CT12SE
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Structure. govemance and management The Trustees present their annual report together with the financial statements of the Charity for the year 1 April 2025 to 31 March 2026. The Annual report serves the purposes of both a Trustees, report 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 the Charity's governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191. 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. Chalrfs report The national context in which we work continues lo be challenging with a high cost of living, inflation and local authorities struggling lo balance their books leading lo lower funding being available for service provision for vulnerable groups. This national fiscal position continues lo cause financial pressure on all of us. The increase in Employer's National Insurance contributions from April 2025 has had a negative impact on many charities with some larger charities having lo reduTr their workforce to enable continued operation. Charitable funding is becoming more difficult as people and companies feel the effects of Govemmenl decisions on their income. 11 is unlikely that this situation will improve over this Government's lifetime. SNAAP is working harder than ever to secure SLJfficient funding to continue providing the fLJII range of its serviTrs in 2026 and beyond by.. accelerating fundraising efforts increasing publicity applying to many trusts and foundations. Reflecting on our activities over the past twelve months.. We ran nearly 100 different in-person activities across school holidays with attendance by more than 1,100 children. Outside school holidays we ran.. weekly after-school sessions of Stay 'n' Play weekly sessions of the extremely popular under 5's SNAAP-EY'S club a fortnighlly youth club Saturday and holiday clubs for children and young people with complex needs in Canlerbury, Sittingbourne and Shepway districts funded by Kent County Council In the summer, we Irialled sessions of a new scheme.. 'Connect and Play, which aimed lo bring parents together to support each other. We have sufficient staff on hand to look after the children while the parents sil, tslk and exchange ideas. We continue to run our'Positive Parents, scheme aimed at giving parents some 'me time, to do mindfulness activities whilst challing and supporting each other. The number of people attending each session is limited but due lo ils popularity, we introduced a second group of parents, ensuring more parents experience some 'me lime,. We have continued to run our Community Share scheme where any of our families experiencing extreme financial hardship can come lo us for help- for food, school unifom, clothes, loilelries or nappies.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Structure. govemance and management Icontinuedl Our family support Servi ¢onlinues lo be in high demand with more difficult and challenging referrals received by us. We support and help as much as possible and signpost families to other services when appropriate. In the past twelve months we have provided advice and support to more than 750 families We continued to implement bespoke electronic systems leading to improved recording, monitoring and booking of our activities, and improving our ability to capture more meaningful data to report to our funders. We have also taken lime to strengthen and streamline other intemal systems to ensure the documentation is dealt with more efficiently. Our flagship biennial event, Winter Wonderland, where for one day Windchimes is transformed into a beautiful and enchanted land where OLJr families can experience the magic of Christmas including a visit to Santa Claus was an outstanding success. My thanks go to.. all our funders, supporters and volunteers for everything they do for SNAAP whether il is practical help or financial support through grants, donations or fundraising their contributions are greatly appreciated. our amazing staff including our wider team of play support workers. The amount of energy, creativity and expertise they input lo the service is outstanding. Nothing would happen for our families without theml my colleagues on the Board of Trustees who give so generously of their time lo 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 used for our Family Days and Stay 'n' Play- 2025-2026 was the final year of this grant funding. The National Lottery Community Fund has helped 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 charib"es, communities and voluntary groups each year. We are extremely grateful for the support and we thank Nation81 Lottery players. Long term funding is extremely important lo charities and enables us to develop infraslruclure and efficiencies. All the Trustees and stsff are proud to be a part of a family of fantastic organisations that are making communities across the UK better places lo be. Public benefit SNAAP'S charitsble purposes are for public benefit and fall within the description 'lhe relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage, in the Charities Act. a. Constltutlon SNAAP is 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.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Structure. govemance and management Icontinuedl b. Methods of appointment or election of Trustees The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. 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 musl 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 declslon4naklng pollcles The Charity 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 risk management The Trustees have assessed the major risks lo which the Charity is exposed and are satisfied that systems and procedures are in place lo miligale exposure to the major risks. 8. Plans for tha futuro The Trustees will continue to support the objectives of the Charity for the foreseeable future. In assessing our commitments for 2026127 we anli¢ipate that there will be a shortfall in income lo meet certain activities. We believe that issues affecting the country, such as the increase in National Insurance and minimum wage 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 posttion lo manage accordingly., il will remain a key element in our planning for future years.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Objectives and activities Policies and objectives In planning our activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a charity IPB21' and ensure that, through regular consultation with our service users, we provide services that meet their needs. Our focus remains on providing leisure and social activities for disabled children and young people aged 0-25 as well as support and information lo their parents and carers. We seek feedback from our families continuously and this, along with monitoring and evaluating of our aclivilies, ensures that our work remains focused on our slated aims and objectives and 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 lo make a small contribution for many of SNAAP'S aclivilies, but if a family is unable to pay, due lo ils financial circumstances, we make sure the seryice is still available lo them. SNAAP works with 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 lo general guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a charity IPB21'.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Achievements and performance . Main achievements of the Charity 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 taryels sel out in our strategic pl8n, a copy of which is available on our website www.snaap.org.uk We pride ourselves on quality service and innovation. We continually review our programme of activities to ensure we remain up lo date in the provision of care and services. Our number one focus is disabled children and their families. Our close cOperatIon with our sponsors enables us to provide vitsl services such as Family Days, after school clubs, youth clubs and holiday clubs for children with lower-level special needs and with funding from Kent County Council IKCCI to run Saturday and Holiday clubs for high-needs disabled children who live in Canterbury, Swale and Shepway districts. We are based al Windchimes 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 advi we are able lo provide is a core part of our service and is open lo all families in need of our support. Our dedicated family support offIr provides information and bespoke one-l(>one support lo families, specifically largeled al those in crisis situations. We are pleased to be able lo offer this valuable servi which helps families deal with multiple problems they face from time-lo-time. Our network ensures that no one is left alone al 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. Our programme of after school and school holiday leisure activities continued during the year, partiCLJlarly our Stay 'n' Play after school club and Youth services. As part of the Stay 'n' Play provision, we provide an optional hol meal at teatime for children, and parents are also able to eat at no additional cost, if they wish. This helps alleviate some of the financial burden families face in providing food for their children and themselves 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 gel the maximum benefit for the children. 2025126 was the final year of the contact, and we secured a further two years funding from April 2026. Community Sh8re is dedicated to supporting families in need by providing essential items such as food parcels, sanitary products, and loilelries. The scheme helps ease the financial burden on households facing hardship, ensuring that everyone has access lo basic necessities. Community Share fosters a spirit of solidarity and care within the community.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Our baby and toddler group, SNAAP-EY'S, for babies and pre-school age children with additional needs is immensely popular with families and allows our specialist team lo provide advice and support to parents who are often feeling confused and isolated about the fulLJre for them and their child after diagnosis. We help families navigate statutory systems and regulation whilst recognising the financi81 pressures within the statutory sector. We fulfil our Safeguarding duties and responsibilities with robust policies, which are regularly reviewed, and provide staff and volunleerwith comprehensive bespoke training. We have monitoring and reporting systems in place for safeguarding and regard il a priority in our activities and services. 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 lo thank all those who have provided funding, advice and who have undertaken many challenges lo support our charity during the year. Our thanks go to Bambinoes in Whilsiable, Sandwich Rotary and Seaside Shop in Herne Bay as well as the many charitable trusts and foundations including the National Lottery Community Fund.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 Financial review . Going concem 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 details regarding the adoption of the going concern basis can be found in the accoLJnling policies. b. Reserves policy The Reserves Policy is to ensure the stability of the mission, activities, employment, and ongoing operation of the organisalion. 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 that will build long- temi capacity, such as staff development, research, or investment in infraslruclure. 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 lo be used and replenished within a reasonably short period of time. The target minimum General Reserve is equal to four 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 £40,000. The Trustees shall review this periodically to ensure that il remains appropriate to the Charity, and shall adjLJSt it where considered to be necessary. The calculation of average monthly operating costs includes all recurring, predictable expenses such as salaries and benefits, rent, offi, travel, and ongoing professional services. Depreciation 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 needs to be reduced because of a lack of available funding or cessation of an 8Ctivity. Restricted Reserves are balances of funding secured for specific purposes, when the funding organisalion 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 al 31st March 2026 are.. General Reserve £94,407 Designated Reserve £30,000 Restricted Reserve £81,075 c. Review of financial position The total income for the year amounted lo.. £422,0351£317,993 reslricled and £104,042 unreslricledl. The associated expenditure for the year was £354,2191£292,008 restricted and £62,211 unreslri¢ledl. This gives a net surplus in funds for the year of £67,816 Ithere was a surplus on restricted funds of £25,985 and a surplus on unreslricled funds of £41,831). This surplus, when added to the brought forward balance of reserves from 202412025, of £137,666 gives total reserves carried forward to 202612027 of £205,482 {£81,075 restricted and £124,407 unrestrictedl- This is considered lo be a
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 c. Review of financial position lcontinuedl reasonable level of funds to be carying forward, given the current economic difficulties, however the Trustees will continue lo 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 2025-26 were= Kent County Council's Saturday and Summer Clubs in Swale, Canterbury and Shepway National Lottery Community Fund Restricted Restricted 145,820 58,110 This year, 91 Q/0 {£322,5561 of the expenditure can be attributed directly to SNAAP'S core activities, with £708 to fundraising and £30,955 related to support and govemance costs for the Charity. Trustees. responsibilities statement The Iruslees, who are also directors for the purposes of company law, are responsible for preparing the Iruslees. report and the financial slalements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi}. Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the slate 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 statements, the trustees are required lo.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles in the applicable Charities SORP., make judgments and accounting estimates that are reasonable and pruéent., prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them lo 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 provisions This report has been prepared in accordance with the provisions applicable to companies enlilled lo the small companies exemption.
SNAAP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contInU) Year ended 31 March 2026 The trustees, annual report was approved on 30 June 2026 and signed on behalf of the board of trustees by.. Stephanie Swan, Chair Trustee 10
SNAAP Company Limitsd by Guarantee Independent Auditor's Report to the Members of SNAAP (conLlnu6 Year ended 31 March 2026 Independent examlner's report to tho trustees of SNAAP I report to the charity trustees on my examination of the accounts of SNAAP (the 'charity'l for the year ended 31 March 2026. Rosponsibilities and basis of report As the charity trustees of the chanty you are responsible for the preparation of the accounts in accordance with the requiremenls of the Charities Act 2011 {'Ihe Acl'l. I report in SpeCt of my examination of the charty's accounts carried out und6r Section 145 of the Act and in carrying out my examination I 'have followed all applicable Directions given by the Charity Commission under section 14515)Ibl of the Act. Independent examlnees statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kepl in respect of the Trust as required by section 130 of the Act.. or the accounts do not accord with those records., or the accounts do not comply with the applicable requiremenls concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the a¢counl$ lo be rea¢hed. RerA11bd Burgess Hodgson Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN 11
SNAAP Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2026 2026 Restricted funds Total funds 2025 Unrestricted funds Total funds Note Income and endowments Donations and legacies Income and Endowments Chari18ble activities Other trading activities Investment income 88,561 316,228 404,789 326,881 1,500 13,576 405 1,765 3,265 13,576 405 1,488 5,308 657 Total Income 104,042 317,993 422,035 334,334 Expenditure Expenditure on charitable activities Total expenditure 9.10 62,211 292,008 354,219 327,421 62,211 292,008 354,219 327,421 Net lexpenditurellincome and net movement in funds 41,831 25,985 67,816 6,913 Reconciliation of funds Total funds brought forward Total fvnds carrigd foDNard 82,576 55,090 137,666 130,753 124,407 81,075 205,482 137,666 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 14 to 2S fom) part of these flnanclal statements. 12
SNAAP Company Limited by Guarantee Statement of Financial Position 31 March 2026 2026 2025 Note Current assets Debtors Cash at bank and in hand 15 2,499 229,367 2,868 160,890 231,866 163,758 Creditors.. amounts falling due within one year Net Current assets 16 126,3841 205,482 126,0921 137,666 Total assets less current Ilabllltles 205,482 137,666 Net assets 205,482 137,666 Funds of the charity Reslricled funds Unrestricted funds 81,075 124,407 55,090 82,576 Total charity funds 18 205,482 137,666 For the year ending 31 March 2026, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the company lo obtain an audit of ils financial statements for Ihe year in question in accordance with section 476- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. These financial statements were approved by the board of trustees and authorised for issue on 30 June 2026, and are signed on behalf of the board by.. Stephanie Swan, Chair Trustee The notes on pages 14 to 2S fom) part of these flnanclal statements. 13
SNAAP Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2026 General infomiation The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Windchimes, Reynolds Close, Heme Bay, Kent. CT6 6DS. SL*ement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concem There are no material uncertainties aix)ul the charity's ability to Continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use al the discretion of the Iruslees to further any of the charity's purF)oses. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Reslricled funds are subjected lo reslriclions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or endowment funds. 14
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities when enlitlemenl has passed to the charity., it is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following spectfic policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, reIpt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured al the fair value of the goods unless this is impractical lo measLJre reliably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated facilities and servi$ 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 services is recognised with the delivery of the contracted service. This is classified as unreslricled funds unless there is a conlraclual requirement for it lo be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading aclivilies, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the govemance of the charity apportioned lo charitable aclivilies. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable aclivilies. All costs are allocated to expenditure categories reflecting the use of the resour. Direct costs attributable lo a single activity are allocated directly to that aclivily. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Operating leases 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 term, on a slraighl-line basis. 15
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 Accounting policies (continued) Financial instruments Financial liabilities and equity instruments are classtfied according lo the substance of the contractual arrangements entered into. Debtors and creditors with no slated interest rale and receivable or payable within one year are recorded al transaction price. Any losses arising from impairment are recognised in the profil arbd loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they 8re measured at amortised cost using the effective interest rale method, less impairment. If an arrangement conslitules a finance transaction il is measured at present value. Defined contribution plans Contributions lo 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 lo a reduction in future payments or a cash refund. When Contributions are not expected lo be setued 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. Limited by guarantee The charity is a company limited by guarantee and has no share capital. Each member of the Charity will undertake lo contribute such amount as may be required Inol exceeding £201 to the Charity'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 Reslricled Total Funds Funds 2026 Donations Donations HMRC Gift Aid 70,739 4,566 18,914 89,653 4,566 Grants Grants receivable 13,256 297,314 310,570 88,561 316,228 404,789 Unrestricted Funds Reslricled Total Funds Funds 2025 Donations Donations HMRC Gift Aid 39,420 1,572 7,951 47,371 1,572 16
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 Donations and legacies (continued) Unrestricted Funds Restricted Total Funds Funds 2025 Grants Grants receivable 13,256 264,682 277,938 54,248 272,633 326,881 Income and endowments charitable activities Unrestricted Funds Reslricled Total Funds Funds 2026 Provision of information, advice & support regarding children with disabilities 1,500 1,765 3,265 Unrestricted Funds Reslricled Total Funds Funds 2025 Provision of information, advice & support regarding children with disabilities 1,488 1,488 Othgr trading activities Unrestricted Funds Restricted Total Funds Funds 2026 Fundraising income 13,576 13,576 Unrestricted Funds Restricted Tol81 Funds Funds 2025 Fundraising income 5,308 5,308 Investment income Unreslricled Total Funds Unreslricled Total Funds Funds 2026 Funds 2025 Bank interest receivable 405 405 657 657 17
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 Expenditure on charitsble activities by fund type Unrestricted Funds Restricted Total Funds Funds 2026 Charitable 8Ctivilies Support costs (including governance) 41,016 21,195 282,248 9,760 323,264 30,955 62,211 292,008 354,219 Unrestricted Funds Reslricled Total Funds Funds 2025 Charitable activities Support costs 35,804 25,204 261,123 5,290 296,927 30,494 61,008 266,413 327,421 10. Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2026 Total fund 2025 Charitable activities Governan costs 323,264 7,764 23,191 346,455 7,764 319,167 8,254 331,028 23,191 354,219 327,421 11. Analysis of support costs Support costs Total 2026 Total 2025 Staff costs Premises and other costs 22,635 556 22,635 556 20,679 1,561 23,191 23,191 22,240 12. Independent examlnatlon fees 2026 2025 Fees payable lo the independent examiner for.. Independent examination of the financial statements 2,835 2,650 18
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2026 2025 Wages and salaries linc redundancy costl Social security costs Employer contributions to pension plans 264,289 14,090 4,272 237,627 12,413 3,982 282,651 254,022 2026 48 2025 49 Average number of stsff No employee received employee benefits of more than £60,000 during the year (2025.. Nill. 14. Trustee remuneration and expenses During the year, no Trustees received any remuneration or other benefits12025 - £Nill. During the year ended 31 March 2026, expenses lotalling £Nil were reimbursed or paid directly to Truslees12025.' £nill. 15. Dobtors 2026 2025 Trade debtors 2,499 2,868 16. Creditors: amounts falling due within one year 2026 2025 Trade creditors Deferred income 21,518 4,866 23,436 2,656 26,384 26,092 17. Pensions and other post-retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined conlribulion plans was £4,27212025.' £3,982). 19
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 18. Analysis of charitable funds Unrestricted funds At 1 April 2025 Transfer Inl{Oull At 31 March 2026 Income Expenditure General funds 82,576 90.786 162,2111 13,256 124,407 At 1 April 2024 Transfer At Inlloutl 31 March 2025 Income Expenditure General funds 81,883 48,445 161,0081 13,256 82,576 Restrlcted funds At 1 April 2025 Transfer At Inlloutl 31 March 2026 Income Expenditure Restricted Fund 55,090 331,249 1292,0081 113,2561 81,075 At 1 April 2024 Transfer At Inlloutl 31 March 2025 Income Expenditure Reslricled Fund 48,870 285,889 1266,4131 113,2561 55,090 20
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 Restrlcted funds - current year Balance al 1 April 2025 Balance at 31 March 2026 Transfer Income Expenditure Inllouti Buzz Club KCC - DCS Holid8y Activities Canterbury KCC - DCS Term time Activities Canterbury KCC - DCS Holiday Activities Shepway KCC - DCS Term Times Activities Shepway KCC - DCS Holiday Activities Swale KCC- DCS Term Time Activities Swale Cash 4 Kids Community Share The Openwork Foundation (Family support) The Openwork Foundation (Family days oull Family Support The Lawson Trust Mary Sheridan Charity National Lottery Community Fund NHS Confident Me & Tics Tourette Support Group SNAAP-EY'S Stsy & Play Winter Wonderland Youth Services Colyer Ferguson Charitable Trust Tesco Stronger Starts Grant The True Colours Trusl The Julia and Hans Rausing Trust The Masonic Charitable Foundation The Bally Thomas Charitable Fund The Hardy Family Foundation Feslability 5,785 2,000 14,753} 3,032 22,343 120,312) 12,0311 23,957 24,968 121,7791 12,1781 122,6981 {2,2701 24,788 24,863 24,901 1,228 790 122,534} {2,2541 122,6031 {2,2601 122,638} {2,2631 1,228 2,233 2,415 19721 2,839 12,8391 14,820 3,500 8,000 10,029 58,110 14,820 3,052 1,172 6,086 1,500 11,9481 16,8281 13,9431 158,3501 240 1,677 2,950 3,216 3,307 2,073 20,000 11,6771 14,4861 15,9801 113,5981 15,6631 119,2021 11,4041 17121 19101 16,2561 111,1581 17,0001 11,7651 7,000 2,764 15,715 8,620 20,000 2,500 9,588 5,464 5,424 5,030 20,798 1,096 8,876 910 1,256 2,922 4,000 5,000 11,000 3,000 1,765 2,764 55,090 331,249 {292,0081 113,2561 81,075 21
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 Restricted funds - prior year Balance al 1 April 2024 Balance at 31 March 2025 Transfer Income Expenditure Inllouti Buzz Club The Barbara Ward Children's Foundation KCC - DCS Holiday Activities Canterbury KCC - DCS Term time Activities Canterbury KCC - DCS Holiday Activities Shepway KCC - DCS Term Times Activities Shepway KCC - DCS Holiday Activities Swale KCC- DCS Term Time Activities Swale BBC Children in Need Community Share The Openwork Foundation RG Hill Charitable Trust Lapland National Lottery Community Fund NHS Confident Me & Tics Tourette Support Group SNAAP-EY'S Stay & Play Winter Wonderland Youth Services Colyer Ferguson Charitable Trust The Edward Goslling Foundation The Julia and Hans Rausing Trust Garfield Weston Foundation The Masonic Charitable Foundation The Bally Thomas Charitable Fund The Hardy Family Foundation 2,718 5,360 12,293} 5,785 1,200 11,2001 22,343 120,3121 12,031) 23,957 24,968 121,779} (2,1781 122,6981 12,2701 24,788 24,863 24,901 122,535) 12,2531 122,6031 12,2601 122,6371 12,2641 11,4561 11,6041 111,648) 1,456 3,180 840 14,487 1,500 2,415 2,839 1,500 5,427 15,4271 154,406) 54,646 240 11,974 3,217 1,793 2,940 3,545 110,2971 15,2671 13,3091 11,1331 13,4761 1,677 2,950 3,216 3,307 2,073 20,000 5,000 4,732 1,500 2,004 20,000 6,800 870 3,750 16,8001 19,9601 13,7501 13,7441 18,0781 10,000 910 5,000 11,000 4,000 1,256 2,922 4,000 48,870 285,889 {266,4131 {13,256) 55,090 22
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 19. Analysls of net assets between funds Unrestricted Funds Reslricled Total Funds Funds 2026 Current assets Creditors less than 1 year Net assets 150,791 126,3841 124,407 81,075 231,866 126,3841 205,482 81,075 Unrestricted Funds Restricted Total Funds Funds 2025 Current assets Creditors less than 1 year Net assets 108,668 126,0921 82,576 55,090 163,758 126,0921 137,666 55,090 20. Purpose of restricted funds Buzz Cantert)ury The income from families helps support our holiday playscheme for children aged 8- 13 years who have less complex needs. KCC - Disabled Children's Service's Holiday Activities This grant provides a school holiday playscheme for disabled children with severe and complex needs aged 8-17. Operating in Canlerbury, Swale and Shepway, sessions provide parents and carers with a short break while their children have fun. KCC- Disabled Children's Service's Term Time Activities This grant provides a Saturday Club for disabled children with severe and complex needs aged 8-17. Operating in Canlerbury, Swale and Shepway, sessions provide parents and carers with a short break while their children have fun Cash for Kids To fund our play support staff al our connect and p18y groups, which provides a safe and supportive environment where families wtth children who h8ve severe and complex needs can engage with one another while staff care for their children. Community Share Providing families facing financial hardship with access to free food, toiletries, essential household items, and second-hand children's clothing and footwear. 23
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 20. Purpose of restrlcted funds Icontlnuedl The Openwork Foundation {Family Support) This funded our Family Support Worker. The Openwork Foundation (Family Days Outl This will fund our Family Days Out in 2026127. Family Support Income for this is used lo part fund our Family Support Assistant lo enable us to support more families. Funding from The Community of the Presentation Trust and Miss Mary 8 Bannerman Trust. The Lawson Trust Part funds our core operational running costs Mary Sheridan Charity Funds our Family Support Worker to allend SNAAP-EY'S Part funds our core operational running costs National Lottery Community Fund Funded our family days out, family after school club, Stay & Play, and helped develop volunteers and social media activity NHS- Confident Me & Tic's & Tourettes Suptxjrt Group Funding supports our 6-week course, Confident Me, which provides support and strategies for children who are struggling to manage their behaviour or anxieties. Also developing support for parents and carers whose children have Tics andlor Tourette's. SNAAP- EY'S A weekly drop-in support group for parents and carers of babies and toddlers with additional needs. Part funded by Sandwich Rotary. The Barbara Ward Children's Foundation Funds our weekly early years group for parents and carers of babies and toddlers with additional needs, combining therapeutic play, eady inlervenlion, and family support in one nurturing space. Slay and Play The income from families helps support this after-school scheme. Winter Wonderland This is a bi-annual Christmas event held at Windchimes, providing disabled children 8nd their families with a magical experience. Funding from The Cole Charitable Trust, Whilstable, Herne Bay and Canterbury Lions, Club and Michael Walson Charitable Trust also helped fund additional costs. National Lottery Awards for All This funded the ice rink, marquee and show performance for our bi-annual Winter Wondedand. 24
SNAAP Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2026 20. Purpose of restrlcted funds (contlnuedl Youth Services Income supports all our youth provision, fortnighlly club, Chill In and school holiday club, Chill Out. Funding from The Trustees of Achemy Foundation, The Bennett Pain Charitable Trust, Police Property Act Fund and CTrop Local Community Fund. Colyer Fergusson Charitable Trust Funds our Family Support Worker to provide Positive Parents and Connect & Play. Tesco Stronger Starts Grant Funding specialist toys and equipment for our clubs. The True Colours Trust This funds our Family Support Assistant. to enable us lo support more families. The Julia and Hans Rausing Trust Part fvnded our core operational running costs The Masonic Charitsble Foundation Part funds our core operational running costs The Bally Thomas Charrftable Fund Part funds our core operational running costs The Hardy Family Foundation Part funded our core operational running costs Festability Funded SNAAP staff to support inclusive music festival 21. Related partles The charity has entered into related party transactions during the financial year of £Nil12025'. £5601 and there are no outstanding balances al the year-end (2025.. £nil). During the financial year the Trustees made cumulative donations of £1,22512025'. £1,077) to the charity. 25
SNAAP Company Limited by Guarantee Management Information Year ended 31 March 2026 The following pages do not fomi part of the financial statements. 26
SNAAP Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2026 2026 2025 Income and endowments Donations and legacies Donations HMRC Gift Aid Grants receivable 89,653 4,566 310,570 47,371 1,572 277,938 404,789 326,881 Income and Endowrnents Charitable activities Provision of information, advice & support regarding children with disabilities 3,265 1,488 Other tradlng actlvltles Fundraising income 13,576 5,308 Investment income Bank interest receivable 405 657 Total income 422,035 334,334 Expenditure Expenditure on charitable activities Fundraising Cost Wages and salaries {inc redundancy costl Employerfs NIC Pension costs Rent Insurance Other establishment Other costs linc training) Legal and professional fees Telephone Other office costs Stsff Welfare Computer Bank fees 708 264,289 14,090 4,272 6,463 3,810 44,961 4,173 3,504 1,600 1,425 634 237,627 12,413 3,982 6,115 3,891 36,642 8,079 3,378 1,579 4,487 343 6,584 1,667 3,099 1,825 354,219 327,421 Total expenditure 354,219 327,421 Net lexpenditurellincome 67,816 6,913 27
SNAAP Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 March 2026 2026 2025 Expenditure on charitable activities Charitable activities Activities undertaken directly Fundraising Wages and salaries {inc redundancy costl Employerfs NIC Pension costs Rent Advertising Insurance Cost of activities Other staff costs {inc Irainingl Telephone Other office costs Computer Bank fees 708 239,635 13,377 2,744 6,463 634 218,163 7,876 2,427 5,707 3,254 44,961 4,173 1,600 1,425 3,099 1,825 3,081 36,642 8,079 1,579 4,487 6,584 1,667 323,264 296,926 Support costs Wages and salaries Employerfs NIC Pension costs Rent Insuran Stsff welfare 20,664 675 1,296 15,691 3,669 1,319 408 810 343 556 23.191 22,240 Govemancè costs Wages and salaries Employerfs NIC Pension costs Accountancy fees 3,990 38 232 3,504 3,773 868 236 3,377 7,764 8,254 Expendlture on charltable actlvltles 354,219 327,421 28