Registered number: 07180685
Charity number: 1136050
THE 24x7 SPECIAL NEEDS HOLIDAY TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST {A COMPANY LIMITED BY GUARANTEEI
CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers
Trustees. Report
Independent Examiner's Report
Statement of Flnanclal Actlvltles
Balance Shèat
Notes to the Financial Statem6nts
7-12

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST IA COMPANY LIMITED BY GUARANTEEI
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, Irs TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
MrA T Mahoney. Chair
Mr A A Mahoney
Mrs A Courtney
Mr S C Saunders
Mr C Wrighl
Company number
07180685
Charlty number
1136050
Reglstered offlce
Little Easlon Manor
Park Road
Little Easton
Dunmow
Essex
CM6 2JN
Company secretary
Mr C Wadham-smilh
Independent examlners
MHA
Chartered A¢countanls
Century Houso
The Lakes
Northampton
NN4 7HD
Page 1

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees (who are also Diieclors of the company for the purposes of the Companies Act) present their
Annu21 Report together wilh the financial statements of the 24x7 Special Needs Holiday Trust (the Charity) for
the year ended 31 March 2024. The Trustees confirm that the Annual Report and financial statements of the
Charitable Company comply with the current statutory requirements. The term Director and Trustee are
interch8ngeable in this Report.
The financial statements comply with the Charities Act 2011. the Companies Act 2006. the Memorandum and
Articles of Association, and Accounting and Reporting by Charities.. Stalemenl of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
Ihe UK and Republic of Ireland (FRS 102) (effective 1 October 2019}.
Objectives and Activities
Policies and objectives
The principal objeclive of Ihe Charitable Company is to provide holiday facilities for people with special needs
and their families.
In setting objectives and planning for activities. the Trustees have gwen due consideration lo general gLJidance
published by the Charities Commission relabng to public benefit.
The main activity undertaken by the Charilable Company is to raise money to enable people with special needs
lo be able lo experience a holiday abroad Ihal they would not nomially be able to have.
Activities for achieving objectives
Followin9 the appointment of our palron Graham Robert5 in 2015. a programme of annual evenls has been
established lo achieve our fundraising goals. During the current year. the events held was a golf day and a Gala
dinner which had been moved from the previous financial year.
Charitles fundraising statement
Fundraising statement Section 162a of the Charities Act 2011 reouires charrlies to make a statement regarding
fundraising activities.
Although we do not undertake widespread fundraising froTn the general public. the legislation defines fundraising
as "soliciting or olherwise procuring money or other property for charitable purposes". Such amounts receivable
is presented in our accounts a5 "Donations and legacies" and are all voluntary in nature.
In relation lo the above we confirm that all solicilations are managed internally. without involvemenl of
commercial participators or professional fLndraisers. or third partie5. Although the Charily is nol required lo be
bound by any regulatory scheme, Ihe Charity complies with the relevant codes of practice. We have received no
complaints in relation to fundraising activities12023 none).
Achievements and perfom)an¢e
The main achievement of the Charitable Company during the year was enabling children. adults. faniilies and
schools lo have a holiday that they would not nomialty be able to have in a safe and secure environment.
Page 2

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT {conlinued)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
The Charitable Company ha5 continued to increase the funds raised. helping the Charitable company lo achieve
its objective5. The current fund levels at the yearend are a deficit £31.513 {2023 - deficit of £22.7381. The deficit
is due to an increase of grants being issued in the year. The Directors have additionally assured that 24x7 Ltd, a
company with common Directors. will continue to support the charity where required.
Reserves policy and going concern
There is Current￿ no requirement for Ihe Charitable Company to hold a sel level of ￿SeNe$ and funds will be
used when ￿$sible. The Trustees will review the reserves policy when Ihe activity of Ihe Charily increases.
The Charity bèlieves from reviewin9 forecasts thal il has sufficient funds to be a going concern. The Charily is
Gonlident that in the year 202412025 fund raising events will be held and will resloro any loss funds.
Structure. governance and management
Constitution
The Charity is registered as a Company limited by guarantee 3nd was set up and is constituted by a
Memorandum of Association dated 22 February 2010. 11 is registered in the United Kingdom (Co. Number
071806851. It is registered with the Charities Commission under the Charities Act 2011 (Charity Number
11360501.
The principal object of the Charitable Company is to provide holiday facilities for people wilh special needs and
their families.
Method of appointment or election of Trustees
The m2na9ement of the Charitablè Company is the responsibility ol the Truslees who are elected and co-ople
under the terms of the Articles of Association.
Risk management
The Truslees have examined the major stralegic business and operalional risks which the Charitable Company
faces and confirm that systems have been eslablished lo enable regLJlar reports lo be produced so that the
necessary steps can be taken to lessen these risks.
Future plans
To continue lo raise funds to enable children. adults. families and schools lo experience a holiday abroad that
they would not normally be able to.
This report, which has been prepared in accordance with the special provisions relating to companies subject to
the small cornpanies regime within Part 15 of the Companies Act 2006.
21 January 2025
This report was approved by the Trustees, on
and signed on Iheir behalf by=
MrA T Mahoney
Trustee
Page 3

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST {A COMPANY LIMITED BY GUARANTEE}
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent Examiner's Report to the Trustees of The 24x7 Special Needs Holiday Trust IA Company
Limited by Guarantee) (the 'company')
I report to the charity Trustees on my examination of the accounts of Ihe company for the year ended 31 March
2024.
Responsibilities and Basis of Report
As the Trustees of Ihe company (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act'l.
Having salisfied myself that the accounts of Ehe company are nol requirecl lo be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect ol my examination of the companys
accounts carried out under section 145 of ihe Charities Act 2011 I'ihe 2011 AcV}. In carrying out my examination
I have followed the Diroctions given by the Charily Commission under seclion 145(5}{bl of the 2011 Act.
Independent Examinerfs Statement
I have completed my examination. I can confirm that no maiters have come to my attention in connection with
the examinakn'on giving me cause to believe:
accounting records were not kept in respect of the company as requir8d by section 386 of the 2006 Act.,
or
the accounts do not accord wilh those records-, or
the accounts do not comply with the accounting requirements of sectiori 396 of the 2006 Act other than
any requirement that the accounls give a 'true and fairf vlew which is not a matler considered as part of
an independent examination- or
the accounls have not been prepared in accordance thiith the methods and principles of the Statement of
Recommended Practice for accoJnting and reporting by Gharilies lapplicable to charities preparing their
accounls in accordance wilh the FinancAal Reporting Standard applicable in Ihe UK and Republic of
Ireland (FRS 102)].
I have no concerns and have come across no other Tnatters in connection with the examination lo whi¢h
attention should be drawn in this report in order to enable a proper understanding of Ihe accounts to be reached.
Signed:
Rebecca Hughes FCCA
For and on behalf of-
MHA
Chartered Accountants
Century House
The Lakes
Norlhamplon
NN4 7HD
Dated: 21 January 2025
Page 4

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEE)
REGISTERED NUMBER: 07180685
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Nole
Fixed assets
Investments
Current assets
Debtors
Cash at bank and in hand
3.100
14,207
13,862
19.797
17,307
33,659
Creditors.. amounts falling due within one
year
(48.821)
{54,6581
Nel current liablllties
(31,514>
(20,999)
Nel liabilities
(31.513>
120,998>
Charity Funds
Unrestricted funds
(31.513}
(20.9981
Total deficit
(31,513)
120.9981
The company's financial statements have been prepared in accordance wilh the provisions applicable to
companies subjecl to the small companies regime.
The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the
provisions of section 477 of the Companies Act 2006 { the Act") and members have not required the company lo
obtain an audit for the year in question in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complwng with the requirements of the Companie5 Act 2006
with respect to accounting records and the preparation of finaticial statements.
The financial 3tatements were approved and authorised for issue by the Trustees on 21 January 2025 and
signed o their behalf, by..
Mr A T Mahoney
The notes on pages 7 to 12 lonn part of these financial stalemenls.
Page 6

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEEI
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
2024
2023
Note
Income from:
Donations and legaGies
Other trading activities
6.943
103,344
6.943
103.344
5,021
12,160
Total income
110.287
110,287
17,181
Expenditure on:
Raising funds
Charitable activities
118,024
2,778
118,024
2,778
46,133
4,648
Total expenditure
120,802
120,802
50,781
Net expenditure before other recognised gains and
losses
Net movement in funds
(10,515)
(10.5151
(1Q,515}
(10,515)
(33.6001
{33,600)
Reconciliation of funds:
Total funds brought forward
{20.998)
(20,9981
12,602
(31.513)
(31,513)
{20,9981
Total funds Carried forward
All of the Chariiable Company's aclivilies are derived from continuing activities. There were no other recognised
gains or losses other than those stated above.
The notes on pages 7 10 12 form parl of these financk81 sialemenls.
Page 5

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEE}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting Policies
1.1 Basis of preparation of financial statèments
The financial staternents have been prepared in accordance with Accounting and Reporting by
Charities- Slatemenl of Recommended Pra-tice applicable to charities preparing Iheir accounts in
accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102) (effeclive 1 January 2015) {Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK an(J Republic of Ireland (FRS 102) and the Companies Act 2006.
The 24x7 Special Needs Holiday Trust meets the definition of a public benefil enlity under FRS 102.
Assels and liabilities are inilially recognised at historical cost or Iransaclion value unless otherwise
staled in the relevant accounling policy.
1.2 Company status
The company is a company limited by guarantee. The members of the company are Ihe Trustees
named on page 1. Sn Ihe event of Ihe company being wound up, the liability in respect of Ihe
guarantee is limited to £1 per member of the company.
1.3 Income
All income is recognised once the company has entitlement to the income. it is probable Ihat the
income will be received and the amount of income receivable can be measured reliably.
Donated services or facilities are recognised when the company has conlrol over the item, any
conditions associated with Ine donaled item have been met, tt)e receipt of economic benefit from the
use of the company of the item is probable and tnat economic benefit can be measured reliably. In
accordance wilh the Charities SORP IFRS 1021. the general volunteer time of the Friends is not
recognised and refer to the Trustees, Report for more information about their contribution.
On receipt. donated professional services and don8ted facilities are r8COgnised on the basis of the
value of the gtft to the company which is the amounl Ihe company would have been willing to pay to
obtain services or facilities of equtvalenl economic benefit on Ihe open market; a corresponding
amount is then recognised in expenditure in the period of receipt.
Page 7

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST {A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2024
Accounting Policies {continued)
1.4 Expenditure
Expendilure is recognised once there is a legal or constructive obligation to transfer economic
benèfil to a third party, il is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligalion can be measured reliably. Expenditure is classified by
activity. The costs of each acliwty are made up of the total of direct costs and shared costs.
including support cost5 involved in undertaking each actlvity. Direct Gosls attributable to a single
activity are alloc3led directly lo that activity. Shared costs which contribule lo rnore than one activity
and support costs which are not atlribulable to a single activity are apporiioned between those
activities on a basis consistent wlh the use of resources. Central staff costs are allocated on the
basis of lime spenl, and deprecialion charges allocated on the porlion of Ihe assèt's use.
Fundraisin9 costs are those incurred in seeking voluntary contributions and do nol include the costs
of dissemin8ling information in support of the charitable aclivities. Support cosis are tliose costs
incurred directly in support of expenditure on the objetls of Ihe company and include projecL
management carried out al Headquarters. Governance costs are ihose incurred in connection wilh
administration of Ihe company and compliance ￿th constitutional and ststutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income. and those incurred in
trading activities that raise funds.
Charitable activities and Governance costs are costs incuried on the companys operations.
including support costs and costs relating lo the govemance of the company apportioned to
charitable activities.
1.5 Investments
Fixed asset investments are a form of financial instrLamenl and are initially recognised at tlieir
transaction cost and subsequently measured at fair value at the Balance Sheet date. unless fair
value cannot be measured reliably in which case it is measured al cost less impairment. InveslTnenl
gains and losses. whelher realised or unrealised. are Combined and shown in the heading
'Gainslllosses) on inveslment5' in the Statement Df Financial Activities incorporating IncDme and
Expenditure Account.
1.6 Intèrest receivable
Interest on funds held on deposit is included when receivable and the amount can be mÈasLired
reliably by the company.. this is normalty upon notification Oi
the Intefesl paid or payable by the Bank.
1.7 Debtors
Trade and olher deblors are recognised al Ihe setllemenl amounl afler any trade discount offered.
Prepaymenls are valued at the amounl prepaid net of any trade discounts due.
1.8 Cash at Bank and in hand
Cash at bank and in hand includes cash and short term highty liquid investments wilh a short
maturity of three months or less from the date of a￿ulSItion or opening of the deposit or similar
account.
Page 8

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting Policies Icontinued)
1.9 Liabilities and provisions
Liabilities are recognised when there Is an oblvJalion at the Balance Sheet date as a result of a pasl
event, il is probable Ihal a transfer ot economic benefit will be required in setllemenl, and the
amount of the setU8ment can be estimated reliably. Liabilities are recognised at the amount that the
company anticipates it will pay to settle the debt or the amount il has received as advanced
paym8nls for the goods or services il must prowde. Provisions ar8 measured al the best estimate Df
th8 amounts required lo settle th8 obligation. Where the effect of the lime valuè of money is
material. the provision is based on Ihe present value of those amounts, discounted al the pre-tax
discount rale Ihal reflecls the risks specific lo Ihe liabilily. The unwinding of the discount is
reco9nised wilhin interesl payable and similar charges.
1.10 Financial instruments
The company only has financial assets and fsnancial liabililies of a kind thal qu81ify as basic financi81
instruments.
Basic financial instruments are initially recognised al Iransa¢lion value and
subsequenlly measured at their settlement value with the exr£plion of bank loans which are
subsequenuy measured at amortised cost using the effeclive interesl method.
1.11 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the TTUStees in
furtherance of the general objectives of the company and which have not been designaled for olher
purposes.
Income from donations and legacies
2024
2023
Donali¢)ns
6,943
5.021
Tolal 2023
5,021
Other trading actlvltles
2024
2023
Auction and event income
Lottery
100,313
3.031
11,692
468
103,344
12,160
Total 2023
12,160
Page 9

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST IA COMPANY LIMITED BY GUARANTEE}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Total
2024
Total
2023
Governance
Activities
Bank charges
Independent examiners fee
Travel costs
272
272
2,458
48
1,180
3,040
428
2,458
48
2.506
272
2.778
4,648
Total 2023
5.157
1.181
6.338
Support costs are allocated based upon time spent upon 8clivities. All costs incurred relate to unre51rict@d
funds.
Analysis of Expenditure by expendituro typo
Dlrect costs
2024
Total
2024
Total
2023
Dlrect costs
Bank charges
Governance costs
118,024
272
2.506
118,024
272
2.506
46,133
1,180
3,468
120,802
120,802
50,781
Total 2023
46.183
46.183
N¢t Income
This is slated after charging..
2024
2023
Independent examination
2,506
3,040
Page 10

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Fixed asset investments
Shares In
group
undertakings
At 1 April 2023 and 31 March 2024
The Charitable company owns 100¥0 of the share capital for one subsidiary, 24x7 Special Needs Holiday
Trading Limited (company number.- 105341581 registered in England and Wales.
An investment of £1 is held by The 24x7 Special Needs Holiday Trust in 24x7 Special Needs Holiday
Trading Limited. which represents the cost of acquiring the whole of the ordinary share capital of the
Gompany. 24x7 Special Needs Holiday Trading Limited has been a dormant company Sin￿ inception.
Debtors
2024
2023
Trade debtors
Prepayments
3.100
13.862
3.100
13,862
Creditors- Amounts falling due within one year
2024
2023
Trdde creditors
Amounts owed to group undprtakings
AGGruals and deferred income
380
45,111
3.330
40,269
14.389
48,821
54,658
Deferred Income represents re￿iptS re￿1Ve￿ for events lo be held in the following financial year.
Page11

THE 24x7 SPECIAL NEEDS HOLIDAY TRUST (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10.
Related party transactions
During the year Mr A Mahoney a Trustee claimed tsxpenses from the charitable Company during the year
of £4812023 - £nil). No other Trustee received any remuneration or reimbursement of expenses.
During the year 24 x 7 Ltd. a company in which Mr A T Mahoney and Mr A A Mahoney are directors, paid
expenditure on behalf of the Charitable company of £4.84212023 - £17.664).
The amount due to Ihem al the yearend was £45,111 (2023 - £40,269}.
During the year 24x7 Limited made a donation of £NIL {2023 - £nill.
During the year holiday grant payments of £66.019 (2023 - £nil) were made lo Centre Trust LDA, a
charitable company registered in Portugal in which MF A T Mahoney is a Director and the sole
Shareholder.
There were no other related partiès for the year ended 31 March 2024.
Page 12