2025-03-31-accounts - Includes US 2

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Company registration number: 07286416 Charity registration number: 1137745

INCLUDES US 2 TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ

Includes Us 2 Contents

	Page
Reference and Administrative Details	1
Trustees' Report	2—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Comparative Statement of Financial Activities (including Income and Expenditure Account)	8
Balance Sheet	9
Notes to the Financial Statements	10—15

Includes Us 2 Reference and Administrative Details For The Year Ended 31 March 2025

Trustees	Mr S Bishop (appointed 02/05/2024)
	Ms L Ellis (appointed 01/07/2024)
	Ms B King
	Miss M Moore (appointed 11/09/2024)
	Mr P Perrot (appointed 17/06/2024)
Charity Number	1137745
Company Number	07286416
Registered Office	Rainbow Centre
	Great Chart Bypass
	Ashford
	Kent
	TN23 4RR
Business	Rainbow Centre
	Great Chart Bypass
	Ashford
	Kent
	TN23 4RR
Independent Examiner	Daniel Payne FCCA
	Beresfords
	Chartered Certified Accountants
	1-2 Rhodium Point
	Spindle Close
	Hawkinge, Folkestone
	Kent
	CT18 7TQ

Page 1

Includes Us 2 Company No. 07286416 Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

Mission Statement

Includes Us Too is dedicated to providing accessible, inclusive, and empowering opportunities for disabled children and young people, as well as their families, through support, activities, and advocacy.

Objectives for 2024/25

Expand our youth club service - We aim to grow our provision for children and young people with additional needs across Kent, ensuring more families can access inclusive social opportunities in their local communities.
Strengthen family support services, including a training programme for families and strengthen our EHCP appeals support - We will continue to develop our 1:1 and group support model, including the launch of a new training programme for families, and further enhance our guidance around £HCP appeals and navigating SEND systems.
Increase fundraising efforts to secure sustainable growth - We plan to diversify our income through community fundraising, grant applications, and corporate partnerships. This will include taking part in local fairs and community events, where we can raise both vital funds and awareness of our work. These efforts will help us ensure long-term sustainability and reduce reliance on short-term project funding.
Develop new partnerships to enhance community engagement - We will proactively seek collaboration with schools, local authorities, health services, and other voluntary organisations to improve support pathways for families and reach underserved communities.
Develop our resource library - We aim to expand our lending library with more accessible resources and sensory equipment, offering practical support to families navigating day-to-day life with additional needs.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

In the year ending 2025, Includes Us Too made significant progress in the following areas:

Growth in Membership

01/04/23 - 31/03/24 <> 01/04/24-31/03/25

Number of new families supported:
Total members: 766
Total new members from April 2024-March 2025: 261
Percentage growth compared to last year:19.7%

Member Location and Reach

Members within Ashford Borough Council area: 277
Members within Folkestone & Hythe District Council area: 188
Members within Dover District Council area: 222
Outreach and engagement across key locations have strengthened community connections and access to services.

...CONTINUED

Page 2

Includes Us 2 Trustees' Report (continued) For The Year Ended 31 March 2025

Main Achievements - continued

Analysis of our membership data has identified lower engagement levels in the Folkestone area compared to other parts of the region. In response, we will be implementing a targeted marketing strategy to increase visibility and reach within this community. This will ensure families in Folkestone are better informed about the support available to them and can benefit more fully from our services.

Service Expansion

Our new youth club has grown steadily, with 18-24 young people attending each week. While many attend regularly, some vary week to week - but all are Includes Us Too members. The group provides a vital social space for young people with additional needs to build friendships, develop confidence, and enjoy inclusive activities in a supportive environment.
We launched two new Access Groups this year for children who are not currently attending a suitable education setting. These sessions support 32-40 families each month, offering structured, nurturing environments that help children build confidence and social skills while families receive peer support and advice from our team.
Our monthly coffee mornings and themed workshops continue to be a cornerstone of our family support offer, welcoming 16-32 parents and carers each month. These sessions provide a safe, understanding space for families to share experiences, access practical advice, and feel less isolated.
Our Wellness Walks in Ashford and Dover have supported an average of 24 members each month, promoting both physical and emotional wellbeing. They've become a gentle and inclusive way for parents to connect with others, enjoy nature, and take time for themselves.
Alongside our in-person sessions, our WhatsApp community continues to grow in line with membership. These groups provide a safe and supportive space for parents and carers to share experiences, seek advice, and connect with others who understand the challenges of raising a child with additional needs. The peer-to-peer support offered through these groups has become an invaluable extension of our family support service.

Family Support Services

This year, our Family Support Team provided one-to-one support to 77 families through our structured 12-week support programme. Each case focused on helping parents and carers navigate challenges such as school access, EHCP processes, behavior strategies, and emotional wellbeing.

In response to a growing number of referrals presenting with similar support needs, we have also been developing a new Autism Family Support Training Programme. The training aims to provide parents and carers with practical tools and strategies to better understand and support their children both at home and in education. A pilot is planned for 2025.

The consistent rise in referrals and the development of targeted training both highlight the growing demand for family support and the vital role Includes Us Too plays in meeting this need.

Fundraising and Financial Sustainability

This year, Includes Us Too secured a combination of restricted and unrestricted funding to support our work with children and young people with SEND and their families. Restricted grants enabled us to deliver specific projects and services, while unrestricted income gave us the flexibility to respond to emerging needs and strengthen our core operations. We are particularly grateful to The National Lottery Community Fund, who awarded joint funding to Includes Us Too and our partner charity, For Us Too. This collaborative grant supports families with a child or young person who is out of school due to additional needs, helping us extend our reach and deliver inclusive support to families who are often isolated and underserved.

Alongside this, we continued to grow our community fundraising and corporate partnerships, taking part in local fairs, raffles, and fundraising events that raised both vital income and awareness of our work. We have also strengthened relationships with local businesses and explored new funding opportunities to diversify our income. Together, these efforts have enabled us to expand our services, increase our impact, and build greater financial resilience for the years ahead.

Fundraising and Financial Sustainability

We are particularly grateful to The National Lottery Community Fund, who awarded joint funding to Includes Us Too and our partner charity, For Us Too. This collaborative grant supports families with a child or young person who is out of school due to additional needs, helping us extend our reach and deliver inclusive support to families who are often isolated and underserved.

...CONTINUED

Page 3

Includes Us 2 Trustees' Report (continued) For The Year Ended 31 March 2025

Fundraising and Financial Sustainability - continued

Together, these efforts have enabled us to expand our services, increase our impact, and build greater financial resilience for the years ahead.

Financial Review

Financial Position

The unrestricted reserves of the charity at the end of the year stood at £55,864 (2024 - £63,212) and the restircted reserves stood at £34,580 (2024 - £28,916).

Reserves Policy

The directors aim to maintain a level of reserves equal to 3 months operating costs. This objective has been achieved for the accounting period 2024/2025

Structure, Governance and Management

Governing Document

Includes Us 2 is registered as a charitable company limited by guarantee and was incorporated with a Memorandum of Association on 16 June 2010 and as a registered charity on 3 September 2010, registered charity number 1137745.

Includes Us 2 is governed by its Memorandum and Articles of Association and in the event of the company being wound up, the members may each be required to contribute an amount not exceeding £10.

Trustee Selection Methods

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association and as defined by section 177 of the Charities Act 2011.

Trustees are nominated and elected at the Annual General Meeting. A third of the trustees retires from office in rotation at the Annual General Meeting, but can stand for re-election. The articles of association require a minimum of two trustees at any given time. All trustees give their time voluntarily and receive no benefits from the charity, other than reimbursement of travel expenses.

As a parent driven charity, the board of trustees has a representation of between 50 and 70% from parents of disabled children. However, it is recognised that a broad range of skills is required to assist the charity in achieving its charitable objectives so recruitment of non-parent trustees is reflected in the recruitment process.

Governance and Leadership

The Board of Trustees has played a vital role in guiding Includes Us Too throughout 2024/25, ensuring that the charity remains focused, compliant, and rooted in the lived experience of the community it serves.

During the year:

The board met bi-monthly, receiving regular reports on service delivery, finances, safeguarding, and strategic priorities.
We recruited new trustees, welcoming Millie Moore and Patrick Perrott, who bring valuable experience and fresh perspectives to the team.
Bridget King continued to provide strong leadership as Chair of the Board.
We said farewell to Jennifer Anthony, who stepped down after many years of dedicated service and commitment to the charity.
We successfully appointed a new Charity Manager, Lucy Ellis, to lead Includes Us Too through its next phase of development and growth.
We continued to strengthen our board's diversity, actively seeking members with varied professional backgrounds and lived experience.

...CONTINUED

Page 4

Includes Us 2 Trustees' Report (continued) For The Year Ended 31 March 2025

Governance and Leadership - continued

All trustees and the senior leadership team either have a disability themselves or care for a disabled child, ensuring that Includes Us Too remains deeply informed, compassionate, and representative of the families we support.

The board also oversaw the review and strengthening of policies and procedures, including safeguarding, finance, HR, and data protection, ensuring robust governance as the organisation grows.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Includes Us 2 for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms B King Trustee Date

Page 5

Includes Us 2 Independent Examiner's Report to the Trustees of Includes Us 2 For The Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Daniel Payne FCCA Date Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ

Page 6

Includes Us 2 Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Unrestricted funds £ 8,929	Restricted funds £ 73,663	2025 Total funds £ 82,592	2024 Total funds £ 15,400
(16,277)	(67,999)	(84,276)	(63,325)
(7,348)	5,664	(1,684)	(47,925)
(7,348) 63,212	5,664 28,916	(1,684) 92,128	(47,925) 140,053
55,864	34,580	90,444	92,128

The notes on pages 10 to 15 form part of these financial statements.

Page 7

Includes Us 2 Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Unrestricted funds £ 4,920	Restricted funds £ 10,480	2024 Total funds £ 15,400
(1,557)	(61,768)	(63,325)
3,363	(51,288)	(47,925)
3,363 59,849	(51,288) 80,204	(47,925) 140,053
63,212	28,916	92,128

The notes on pages 10 to 15 form part of these financial statements.

Page 8

Includes Us 2 Balance Sheet As At 31 March 2025

Unrestricted funds £ 336	Restricted funds £ 53	2025 Total funds £ 389	2024 Total funds £ 524
336 782 55,766	53 - 34,527	389 782 90,293	524 1,856 92,572
56,548 (1,020)	34,527 -	91,075 (1,020)	94,428 (2,824)
55,528	34,527	90,055	91,604
55,864	34,580	90,444	92,128
55,864	34,580	90,444	92,128
		34,580 55,864	28,916 63,212
		90,444	92,128

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Ms B King Trustee Date

The notes on pages 10 to 15 form part of these financial statements.

Page 9

Includes Us 2 Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Includes Us 2 is a company limited by guarantee, incorporated in England & Wales, registered number 07286416 and registered charity number 1137745. The registered office is Rainbow Centre, Great Chart Bypass, Ashford, Kent, TN23 4RR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

General

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and Legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants Receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

2.3. Resources Expended

General

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable Activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 10

Includes Us 2 Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 3 years straight line Fixtures & Fittings 4 years straight line Computer Equipment 4 years straight line

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Unrestricted funds £ 8,429 500	Restricted funds £ - 73,663	2025 Total funds £ 8,429 74,163
8,929	73,663	82,592
Unrestricted funds £ 4,270 650	Restricted funds £ - 10,480	2024 Total funds £ 4,270 11,130
4,920	10,480	15,400
	2025 £ - - - 5,100	2024 £ 10,480 400 250 -
	5,100	11,130
	2025 £ 308	2024 £ 256

4. Government Grants

Government grants recognised in the accounts were as follows:

5. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

Page 11

Includes Us 2 Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

6. Analysis of Expenditure

6. Analysis of Expenditure
Includes Us 2 Includes Us 2 7. Support Costs Employee costs General administration Depreciation Governance costs Employee costs General administration Depreciation Governance costs 8. Independent Examiner's Remuneration Independent examination of the financial statements	Activities undertaken directly £ 7,406	Support costs (see note 7) £ 76,870	2025 Total £ 84,276
	Activities undertaken directly £ 11,951	Support costs (see note 7) £ 51,374	2024 Total £ 63,325
		2025 £ 1,020	2025 Includes Us 2 £ 68,086 7,456 308 1,020
			76,870
			2024 Includes Us 2 £ 45,148 4,950 256 1,020
			51,374
			2024 £ 1,020

Page 12

Includes Us 2 Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

9. Staff Costs

Staff costs were as follows:

taff costs were as follows:
Wages and salaries Other pension costs	2025 £ 65,085 1,475 66,560	2024 £ 42,209 1,073
		43,282

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 5 (2024: 4)

Tangible Assets

Plant & Machinery £ 800 -	Fixtures & Fittings £ 1,952 -	Computer Equipment £ 4,941 173	Total £ 7,693 173
800	1,952	5,114	7,866
800 -	1,952 -	4,417 308	7,169 308
800	1,952	4,725	7,477
-	-	389	389
-	-	524	524
		2025 £ 782 2025 £ - - 1,020 1,020	2024 £ 1,856
			2024 £ 246 1,355 1,223
			2,824

Page 13

Includes Us 2 Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,475 (2024: £1,073).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

15. Movement in Funds

As at 1 April 2024 £ 63,212 28,828 88 - - - - - -	Income £ 8,929 - - 500 47,041 19,500 1,022 5,100 500	Expenditure £ (16,277) (28,828) (36) (500) (29,508) (3,527) - (5,100) (500)	As at 31 March 2025 £ 55,864 - 52 - 17,533 15,973 1,022 - -
28,916	73,663	(67,999)	34,580

92,128	82,592	(84,276)	90,444
As at 1 April 2023 £ 59,849 65,547 4,000 10,657	Income £ 4,920 10,480 - -	Expenditure £ (1,557) (47,199) (4,000) (10,569)	As at 31 March 2024 £ 63,212 28,828 - 88
80,204	10,480	(61,768)	28,916

140,053	15,400	(63,325)	92,128

16. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

Page 14

Includes Us 2 Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

No trustee expenses have been incurred.

17. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

18. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.

Page 15