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 c￿OperatIon 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 offI￿r 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.
R￿er￿￿A1￿1b￿d
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, re￿Ipt 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