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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 07434896 IEngland and Wales) REGISTERED CHARITY NUMBER.. 1140Z77 Report of the Trustees and Unaudited Financial Staternentsfor the Year Ended 31 March 2024 for Children's Re$piie Tru$t SLP ACCOUNTANTS Helping your business grow SLP Advisory Llmlted 126 Wish Hill Ea5tbourne East Sussex BN20 9HL

Chlldren's Resplte Trust Contents of the Financial Statements for the Year Ended 31 March 2024 Page Report of the Trustees Independent Exarninerf5 Report Statement of Financial A¢tivities BalarI￿ Sheet Notes to the Flnanclal Statements 9 to 16 Detalled Statement of Flnanclal Actlvltles 17 to 18

Chlldren's Resplte Trust Report of the Trustees for the Year Ended 31 March 2024 The trustees who are also direttors of the charity for the purposes of the Cotnpanies A¢t 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees havÈ adopted the provisions of Accounting and Reporting by Charities-. StatÈrnent of RetommÈnded Practice applitable to charities prepÈring their atcounts in atcordance with the Financial Reporting Standard applicable in thÈ UK and Republic of Ire13nd IFRS 1021 (effective l January 20191. OBJECTIVE5 AND ACTIVITIE5 Investments The Charity does not at present hold sufficient funds to justify investments other than bank account5 although the Trustees have the power to invest in whatever manner is deemed the wnost effective use of the Charity's excess funds if and when the Charity'5 funds reach such a position that this becomes relevant. Volunteer5 During the year ending 315t March 2024 the Children's Re5Plte Trust benefitted from the 5UPPQrt of 52 volunteer5 in roles including care and 5UPPOrt work, fundraising Bnd administration. Volunteer5 receive training in the provision of care services, as well a5 safeguarding training and all personnel with access to service user5 are fully referenced and required to complete a DBS check. It 15 the responsibility of the Charity's Chief Executive Officer to maintain a register of identified risks, seeking advice from appointed professional advisors as necessary. The Trustees review the register quarterly and contribute actively to identifying new risks and putting In place systems and procedures to minimise them. The Charity rnaintains Employers Liability Insurance, Public Liability Insurance and Legal expenses cover. The main identified area5 of risk are as follow5.. Risk to financial 5ecuritythrough loss of incorne including1055 of income due to d3rn3ge to reputation. Risk to financial securitythrough external influences including external claitns. Loss of data. He31th, safety and safeguarding of children risks. Risk to professional capacity through loss of personnel including volunteers. Trustees The Trustee5 of the Charity are David Beck who is a businessman in the financial Services sector, Verity Hawkes, whose background includes experience of project management the accountancy Sector, Rich3rd Uushnell a Managing Director of a national cornpany, Kate 04vie5, a former Headteacher and Anne-marie Smith, who 15 a solicitor. The Ch3rity airns to m4intain a diverse pool ol talent and experiences 3rnong its Trustees to provide wide accountsbility to donors. The Trustees have a clear understanding of their roles and responsibilities. The TrustÈes have a Conflitt of Interests Policy, which is revlewed annually and the Charity m3intalns 3 register of tonflirts of interest. Page I

Chlldren's Resplte Trust Report of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT ANO PERFORMANCE A¢hievements and Perforrnan The Children's RÈspite Trust has worked with 67 families over the year to continue to provide cornmunity support and day-care sessions at thÈ Trust's Respite CentrÈ. In planning 8Ctivities, the Trustees give due regard to the Charity Commission's guidance on public benefit. Mllestones Achleved In the Yearto 31st March 2024 Ouring the past year, the Charity ha5 successfully supported 75 children through community outreach, farnily support initiatives, and day-care services at the Trust'5 Respite Centre. The three strategic prioritie5 Outlined in the previous annual report have been lully realized. Little Star5 Nursery Thi5 year marked the first full operational year of Little Stars, the Trust's nursery progratn designed for children under five with additional needs. Oèy-Qre Sessions The Trust continued to offer d3y-C8re sessions during school holid8ys, organized into two 8ge-appropri8te programs.. Super Stars for children 8ged 5-12. All Stars for teenagers. Teenagers benefited from activities focused on life skills and social development, including music, arts, bakin& and outings. These sessions have been both engaging and enjoyable. For children aged 5-12, activities emphasized arts and crafts, messy play, and the Use of the Trust's 50ft play facilities. Cornmunity Sessions While the focu5 h35 been on expanding Services at the Centre, regular community 5UPPOrt 5e55ions in families, hornes have continued. These remain a vitsl source of 5UPPQrt for f4rnilie5 who rely on thern. Famlly Events The Charity hosted several whole-family events, fostering communlty connections and providing memorable experiences.. E3Ster Extrav3g3nza Summer Picnic Winter Wonderland, held at the South of England Showground in coll8boration with The Teddy Bear Run. Over 120 supercars ènd classic cars delivered present5 from ￿nt3 to approximately 30 families in a festive setting featuring a magical winter forest with over 100 Christmas trees and a grotto. These events provided familie5 With opportunitie5 to build connections and friendship5, offering invaluable social support. Focus on Siblings Special se5510n5 for Siblings offered thern a safe Space to focu5 on their unique need5. These 5e55ions allowed sibling5 to connect with peer5 who share 5itnilar experience5, providing a much-needed outlet and emotion31 sUPPOrt. Support Work The Charity's Support Work initlatives, including the roles of Head of Care, Deputy Manager, and other Centre staff, contlnued to be funded by the National Lottery Community Fund and the john Whippy Foundation for support work in Eastbourne. This funding remains crucial to sustaining the high-qualitv C8re provided by the Trust's dedicated team. Excursions and Outings The Trust's outings for children remained popular, with the minibus in regular use. Highlights included.. Visits to wildlife centres, a butterfly sanctuary, Fishers Farm, and Bewl Water. Sibling-specrfic 4ctivities like kayaking on the Cuckmere River, high ropes at Branching Out, and trip5 to Go Ape and Ninja Warrior. A highlight was the trip to the Bi8 Cat ￿nctUary at Headcorn, which offers an exclusive and accommodating experience for the children. The quiet environment flexibility to 5UPPQrt indwidual needs make this outing especially mernorable. System Enhancements and Staff DÈvelopmÈnt In 2022, the Charity acquired a new information system, Famly, to improve tratking children's progress and enhance tommunlc3tlon with parents. Thls system, funded by Global's Make Some Noise, has continued to strengthen the Charity's management processes. The Charity increased its staffing to 10 permanent staff and beneflted from addition31 sesslon31 cover provided by a skllled team of volunteers. This combination of paid and volunteer staff brings a wealth of expertise In speci81 needs childcare. Page 2

Chlldren's Resplte Trust Report of the Trustees for the Year Ended 31 March 2024 The Charity h05ted several successful fundraising events, including.. ' Two rotnedy nights A 90s-themed night A golf day A formal ball A mountain climbing challenge While these events Incurred notable costs, which has Impacted their profitability, the Trustees believe their financial and community engaeement benefitsiustify their continuation. Lottery Income A significant income stream for the Charity has been it5 lottery. The sad passing of Len Smith, a volunteer who ran the lottery for the Trust has impacted it's succe55, but the lottery Still generated a gr055 income of £45,729, providing 3 5UStainable and regul3r revenue source. Through these initiatives, the Charity has continued to deliver impactful sUPPtsrt to children and families, making tangible progre55 towards it5 mission. Planslor Future Actlvltles In the coming year, the Trusr remains committed to enhancing care services at the Respite Centre and within the community. This focus will necessitate increasing the number of care staff to meet growing demands. The year 2023-2024 w8s one of consolidation rather than growth for the Trust, and so progress toward building financial reserves has slowed. However, expanding unrestricted Following the successful completion of the Charity's principle strategic priorities outlined in the previous annual report-namely, optimizing the impact of the nursery- next year must now be a year of improving financial security. The Ch3rity ha5 secured more 'Charity of the Year" partnerships With local businesses for the upcoming ye4r than ever before, which will be actively managed over the next 12 month5. Building on thi5 momenturn, we aim to grow these partnerships and expand the Charity's Amba55adors' 5cherne to foster long-term 5UPPOrt. Planned fundralslng actwlties for the year Include a range of events such as è Golf Day, the Three pea￿ Challenge, addition31 skydives, two Comedy Nights, 3 90s-themed Night, and a M3squer3de B311. Following rhe continued success of the Masquerade Ball, the Trust Intends to introduce a summer event of a similar nature, 31beit that it will begin on a smaller scale. These Initiatives will play a crucial role in advancing the Charity's mission and goals. FINANCIAL REVIEW Financial position In thi5 the charity's 12th complete year of trading total income w3s £337,074 and expenditure w45 £378,150. Income included £87,668 in restricted funds lor development5 at the Charity'5 Respite Centre, running se55ion5 and ￿larieS. The above income expenditure left £32,429 in unrestricted re5erve5, which is approxirnately two months, worth of unrestricted costs and two and a hèlf months, Worth of total c05t5. All funds rem3ining in the reserve were unrestricted. This 15 a decrease on the previous year and while it remains within the Charity's reserves policy, the Trust's aim is to increase this over the next year to three months, worth of tot31 costs in reserve, in order to give the Charity gre3terfinancial security. Income Sources The greatest source of income for the Charity was from Central Events at £151,813. Income from Trusts and Foundations was £88,647. Donations from individuals totalled £39,682 and the Trust's lottery and trading income totalled £45,729. Expenditure The greatest expenditure was the £209,811 in staff costs to manage the Charity'5 care-work, both in the community and in the Centre and for the general running of the charity. The setond grÈatest expÈnditure line was the £86.381 spent on organising fundraising events, which in turn brought in £1SL,813 providing a net profit of £65,432. Travel costs accounted for £6,737 which is predominantly made up of vlsits to famllles across East Sussex and the Sourh East. Rent for the Trust's Respite Centre and storage unit tot311ed £24,882. Page 3

Chlldren's Resplte Trust Report of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW Reserve5 poIi¢y In accordante with Charity Commigsion guidelines the Trustees have adopted the following policy in relation to reserves.. The Charity aims to retain sufficient unallocated funds in reserve as is prudent to ensure the continuity of services to beneficiaries and to fulfil the Charity's commitments to Stakeholders. In regard to this the Trustees Df the Charitv 8im to ensure th8t between one and three months, average running costs remain free and uncommitted. The Trustees review financial performance quarterly in order to assess the level of reserves required to meet this commitment and reallocate funds accordingly. SThUCTVRE. GOVERNANCE AND MANAGEMENT Governing document The governing document of the charity is the Memorandum and Articles of Associ3tion, which wa5 adopted in November 2010 on the form3tion of the Children'5 Resplte Trust 35 3 cotnpany limited by guarantee. It Was later amended by special re501ution in January 2011 in order for the Children'5 Respite Trust to be registered as a chÈritVi which was concluded in February 2011. The current members of the Company are all Dirertors of the Company and Trustees of the Ch8rity, who meet quarterly to fulfil both functions and who may srand for re-election at the next Annual General Meeting. The Charity aims to expand its membership, as identified on page two of this document. Objects The objects of the charity are defined in section four of the Memor3ndum and Articles of Association as'yo provide respite, relief, assistance and Services for children young people who have disabilities and their parent5, carers families., The beneficial area is defined 35 the United Kingdorn. Wision, Mi55ion & Values The Children'5 Re5Plte Trust believes that no fatnily Should have to care for a child with a disability Blone. 8y providlng respite èt the Trust's 03y-Care Centre and through communlty outreach programmes in Sussex and Kent. the Trust aims to support families of disabled children to cope with the pressures of caring for a child with additional needs 24 hours a day. while ensuring the children themselves have the best time possible. Management The Trustees of the Children's Respite Trust convene monthly in order to review performance against agreed targets and objective5 set out in the Charity's busines5 plan, a5 well as assessing risks and opportunities. The Trustees delegate the day to day running of the Charity to 4 staff team ol ten led by the Trust's Chief Executive, Gavin Fisher, who ha5 29 ye4rs' experience in the sector including h3ving run signific3nt children'5 charities previously. The staff team includes a registered manager of the Service, Michelle Hulse, who 15 the Trust's Head of C3re and who a150 h35 many ye4rs' experience care provision for children with additional need5. Trustees and staff have open Ilnes of communication to ensure transparency and collaboratlve worklng. A handbook Is mèinrained outlining the Charity's policies and procedures, whlch all staff and volunteers are requlred to abide by and which form a part of staff contracts. Regular internal and external training is provided for all personnel concerned with the delivery of the Charity's work. This includes The Charity's Reserve5 and Risk Policy are reviewed quarterly. The Trustees agree an oper3tional busine55 plan annuallv. REFERENCE ANO ADMINISTRATIVE DETAILS Re8lStered Company number 07434896 IEngland ènd Wales) Reglstered Charlty number 1140277 Page 4

Chlldren's Resplte Trust Report of the Trustees for the Year Ended 31 March 2024 Registered offi¢e 140a High Street UckfiÈld TN22 IQR Trustees Mr D Beck Mrs V Hèwkes Mr R Bushnell Mrs K Davies Mrs A Smith Independent Examiner Sarah Price SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL STATEMENT OF TRU5TEES' RESPONSIBILITIES The trustees Iwho are also the directors of Children's Resplte Trust for the purposes of company lawl are responsible for preparine the Report of the Trustees and the financial statements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). CorDp4ny 13w require5 the trustees to prepare financial statetnents lor each financial ye3r which gwe a true and fair view of the State of affair5 of the charitable company 3nd of the incoming resources 4nd application of resources, including the incotne and expenditure, of the charitable companyfor th4t period. In preparing those financial Statements, the tru5tee5 are required to select suitable èccountlng policies and then apply them conslstentlv., obseNe the methods and principles in the Charity SORP., m8ke Judgements and estimates that are re3son3ble and prudent,. prepare the financial st8rements on the going concern b8sis unless It is in8ppropriate to presume that the charitable company The trustee5 are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the fin3ncial staternent5 comply with the Companies Act 2006. They are a150 responsible lor safeguarding the assets of the ch3ritable company and hence for taking reasonable steps for the prevention 3nd detection of fraud and other irregularities. Jan 31,2025 Approved by order of the bo?rd of trustees on............................................. and Signed on it5 behalf by.. Mr D Beck- Trustee Page 5

Independent Examiner's Report tothe Trustees of Children's Resplte Trust Independent examiner'5 report to the trustees of Children's Respite Trust I'the Company'l I report to the charity tru5tee5 on rny ex3rnination of the accounts of the Cornp?nyforthe year ended 31 March 2024. Responsibilities and ba$1$ of report As thè charity's trustees of the Company land also its d1￿Ctors for the purposes of company lawl you are responsible for the preparation of the actounts in accordance with the requirÈments of the Companies Act 20061'the 2006 Act'l. Having $8tisfied 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 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Independent examiner's statement Since your charity's gross incotne exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l arn qualified to undertake the examination bec3Use l am 3 rnember of the Institute of Chartered Accountants in England and Wale5, which 15 one of the listed bodies. I have completed tny exÈrnination. I confirm that no matter5 hÈve corne to my attention in connection with the examination giving me cause to believe.. 8ccounting records were not kept In respect of the Comp8ny as required by Sertion 386 of the 2006 Art,. Dr the accounts do not accord with those records,. Dr 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 accountlD8 and reporting by charities14pplicable to charities prep3ring their accounts in accordance with the Financial Reporting Standard applic3ble in the UK 4nd Republic of Ireland IFRS 10211. I have no concerns and have come acros5 no other tnatters in connection with the examination to which attention should be dr3wn in this report in order to enable 3 proper understanding of the accounts to be reached. Sarah Price SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex 8N20 9HL Oète.. Page 6

Chlldren's Resplte Trust Statement of Financial Activities for the Year Ended 31 March 2024 2024 Total funds 2023 Total funds Unre$trirted fund Re5tri¢ted funds Notes INCOME AND ENDOWMENTS FROM Donations and lègacies 86,392 87,668 174,060 194,170 other trading activities 163,014 163,014 119,434 Total 249,406 87,668 337,074 313,604 EXPENDITURE ON Rèi5ing fund5 86,381 86,381 60,544 Chariiable a¢tivilies Service Delivery Other Support Costs Governance Fundraising 153,437 131 1,259 117,290 270,727 131 20,127 363 421 127,992 3,760 92,726 18,868 363 421 Totsl 241,208 136,942 378,150 285,022 NET INCOMEIIEXPENDITUREI 8,198 143,5201 149,2741 43,520 141,0761 28,582 Transfers between funds Other rewgnised gain5111055esl Actuarial g4in5 on defined benefit 5chernes 14 Net movement In lunds 135,3221 15,7541 141,0761 28,582 RECONCILIATION OF FUNDS Tot81 funds brought forward 67,751 17,788 85,539 56,957 TOTAL FUNDS CARRIED FORWARD 32,429 12,034 44,463 85,539 The notes form part of these flnanclal statements Page 7

Chlldren's Resplte Trust Balance Sheet 31 March 2024 2024 2023 Note$ FIXED ASSETS Tangible assets 12,032 15,040 CURRENT ASSErs sh at bank 37.882 84,279 CREDITORS Amounts falling due within one year io 15,4511 113,7801 NET CURRENT ASSETS 32,431 70,499 TOTALASSETS LESS CURRENT UABILITIES 44,463 85,539 NET ASSErs 44,463 85,539 FUNDS Unrestricted funds Restricted funds 14 32,431 12,032 67,751 17,788 TOTAL FUNDS 44,463 85,539 The charitable company is entitled to exetnption from audit under Section 477 of the Cornpanies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an 3udlt of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records th8t comply with Sections 386 and 387 of the Comp3nie5 Act 2006 and preparing financial statement5 which give a true and fair view ol the State of affairs of the charitable company as at the end of each financial year of its surplu5 or deficit lor each financial year in accordance with the requirement5 of Sections 394 and 395 which otherwise comply with the requirements of the Companies Act 2006 relating to financial 5t3tements, so far a5 4pplicable to the charitable comp4ny. These financi315tatements have been prepared in accordance with the provisions applicable to chèritable cornpanie5 subject to the small companies regime. The flnanclal statements were approved by the Board of Trustees ènd authorised for Issue on were signed on its beh31f by.. Jan 31, 2025 and Mr D Beck- Trustee The notes form part of these flnanclal statements Page 8

Chlldren's Resplte Trust Notes to the Financial Statements for the Year Ended 31 March 2024 STATUTORY INNFORMATION Children's Respite Trust is an incorporated Charity, limited by guarantee, registered in England & Wales. The charity's registered number 2nd registÈred offite addrÈss can be found in the RÈport of the TrustÈes. ACCOUNTING POLICIES Basls of preparlng the flnanclal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charitie5 SORP IFRS 1021'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 IFRS 1021 leffective l January 20191,, Financial Reporting Stand3rd 102 'The Fin3nci41 Reporting Standèrd applicable in the UK and Republic of Irel3nd' and the Companie5 Act 2006. The financial statements hBve been prepared under the historic41 cost convention. Income All income is recognised in the StÈternent of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Li8bilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on 3 basis CQn515tent with the use of re50urce5. Tangible fixed assets Depreciation is provided 3t the following 3nnu41 r?tes in order to write off each a55et over it5 estirn4ted useful life. Motor vehicles 20% on reduclng balance Tangible fixed assets are included 8t cost less depreciation and Imp3irment. Taxatlon The charity is exempt from corporation tsx on its charitable activities. Fund accounting Unrestricted funds c4n be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for pirticulir restricted purposes within the objects of the charity. RestrictlQn5 arise when specified by the donor or when funds are r3i5ed for particular restricted purposes. Further explanatlon of the nature and purpose of each fund Is included In the notes to the flnanclal st3tements. Hlre purchase and leaslng commltments Rentals paid under operating leases 8re charged to the Statement of Fin8ncial Actlvities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charitable company operate5 a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Governrnent Erants In 3ccordance with 524 of FRS 102 these are treated using the accrua15 rnodel 3nd 50 are recognised in incotne on a systematit basis ovÈr thÈ periods in which the tharity rÈcognises the related tosts for whith thÈ grants intended to compensate. Pège 9 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 OTHER TRADING ACTIVITIES 2024 2023 Fundraising events Nursery income 151,813 11,201 118,934 500 163,014 119,434 NET INCOMEIIEXPENDITUREI Net income/lexpenditurel is stated after charging/lcreditingl'. 2024 2023 Dep￿ciation- owned a$5et5 Other operating leases 3,008 24,882 3,760 19,683 INDEPENDENT EXAMINER5. REMUNERATION 2024 2023 Fees payable to the charity's auditors for the audit of the charity's financial 5taternents Iso Iso 31.3.24 30.3.23 Fee5 p3yable to the charity'5 independent examiners forthe independent examin3tlon of the charity's flnancial statements 150 150 TrUSTEES' REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expense5 There were no trustees, expen5e5 paid for the year ended 31 March 2024 nor forthe year ended 31 M3rch 2023. STAFF COSTS 2024 2023 Wages and salaries Social security costs other pension costs 193,908 9,285 6,618 126,461 18,742 10,190 209,811 155,393 The average monthly nurnber of employees during the year was as follow5.. 2024 2023 Staff No employees recelved emoluments In excess of £60,000. Page 10 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrirted fund Re5tri¢ted lunds Total funds INCOMEAND ENDOWMENTS FROM Donations and leeacies 90,610 103,560 194,170 other trading activities 119,434 119,434 Total 210,044 103,560 313,604 EXPENDITURE ON Raising fund5 59,974 570 60,544 Charitable artivities Service Delivery orher Support Costs 92,414 35,578 3,760 80,650 127,992 3,760 92,726 12,076 Total 164,464 120,558 285,022 NET INCOMEIIEXPENDITUREI 45,580 116,9981 28,582 (Xher recogni5ed Eainslllossesl Jlctuarial gèins/llos5e51 on defined benefit 5chernes 1,943 11,9431 Net movement in funds 47,523 118,9411 28,582 RECONCILIATION OF FUNDS Total funds brought forward 20,228 36,729 56,957 TOTAL FUNDS CARRIEO FORWARD 67,751 17,788 85,539 TANGIBLE FIXED ASSETS Motor vehicles COST At l April 2023 and 31 March 2024 18,800 DEPRECIATION At l April 2023 Charge for year 3,760 3,008 At 31 March 2024 6,768 NeT BOOK VALUE At 31 March 2024 12,032 At 31 March 2023 15,040 Page 11 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 io. CREDITORS.. AMOUNTS FALLING OUE WITHIN ONE YEAR 2024 2023 Bank loans and overdrafts Ise@ note 111 Social security and other taxÈs other creditors Accrued expenses 9,250 3,295 885 350 4,154 947 350 5,451 13,780 ii. LOANS An an31y515 of the maturity of loan5 15 given below.. 2024 2023 Amounts falling due within one year on demand.. Bank overdrafts 9,250 12. LEASING AGREEMENTS Minirnum lease payments under non-c4ncellable operating leases fall due as follows.. 31.3.24 30.3.23 Within one year 20,000 20,000 The Trust's Re5Plte Centre 15 leased frotn the Friday Media Group and the year 2023 to 2024 15 the fifth year of a fwe-year contract. The lease contains a break clause at the half way point, which the Trustees have chosen not to invoke. The Trustees have entered Into dlscussions to extend the lease beyond its current end date. 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Total funds 2023 Total funds Unrestrlcted fund Restrlcted funds Fixed assets Current a55et5 12,032 12,032 37,882 15,4511 15,040 84,279 113,7801 37,882 15,4511 32,431 12,032 44,463 85,539 Page 12 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 14. MOVEMENTIN FUNDS Nei movement in funds Transfers betwÈen funds At 31.3.24 At 1.4.23 Unrestrlrted funds General fund 67,751 8,200 143,5201 32,431 Restricted funds Support Work Fund Core Costs Fund 11,225 15001 13,6201 142,1081 11901 30,883 690 3,620 31 7,313 so 933 Comtnunity Minibus Holiday Clubs Development 9,991 Iso) 773 15,2721 12,032 11,7061 17,788 149,2761 43,520 12,032 TOTAL FUNDS 85,539 141,0761 44,463 Net movement in funds, Included in the above are as follows.. Incoming re50urce5 Resources expended Movement in funds Unrestrirted funds General fund 249,406 1241,2061 8,200 Restrltted funds Support Work Fund Core Costs Fund Minibus Development 45,667 42,001 187,7751 142,1911 15,2721 11,7061 42,1081 11901 15,2721 11,7061 87,668 1136,9441 149,2761 TOTAL FUNDS 337,074 1378,1501 141,0761 Page 13 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 14. MOVEMENT IN FUNDS- ¢ontinued Comparatives for movement in funds Net movement In funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 20,228 47,523 67,751 Restritted fund5 Support Work Fund Core Cost5 Fund 35,696 124,4711 15001 13,6201 11991 9,126 1501 773 11,225 Isooi 13,6201 Comtnunity Minibus Holiday Clubs Development 168 865 9,991 1501 773 36,729 118,9411 17,788 TOTAL FUNDS 56,957 28,582 85,539 Cornpar3tive net movement in fund5, included in the above are a5 follows.. Incomin resourte$ Resources expended GHins and 10s5es Movernent in fund5 Unrestrlrted funds General fund 210,044 1164,4641 1,943 47,523 Restrlcted funds Support Work Fund Core Cost5 Fund 59,866 8,500 16,040 182,3941 19,0001 119,6601 11,9431 124,4711 Isooi 13,6201 Community Minibus Holiday Clubs Development 12,886 1,268 5,000 13,7601 11,3181 14,2271 9,126 1501 773 103,560 1120,5581 11,9431 118,9411 TOTAL FUNDS 313,604 1285,0221 28,582 Page 14 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 14. MOVEMENT IN FUNDS- ¢ontinued A current year 12 months and prior year 12 months combined position is as follows.. Net movement In funds Translers between funds At 31.3.24 At 1.4.22 Unrestricted funds General fund 20,228 55,723 143,5201 32,431 Restritted fund5 Support Work Fund Core Cost5 Fund 35,696 166,5791 16901 13,6201 11991 3,854 1501 19331 30,883 690 3,620 31 7,313 50 933 Comtnunity Minibus Holiday Clubs Development 168 865 12,032 36,729 168,2171 43,520 12,032 TOTAL FUNDS 56,957 112,4941 44,463 A current year 12 months 3nd prior year 12 months cornbined Det rnovement in funds, included in the above are as follows.. Incomin resourte$ Resources expended GHins and 10s5es Movernent in fund5 Unrestrlrted funds General fund 459,450 1405,6701 1,943 55,723 Restrlcted funds Support Work Fund Core Cost5 Fund 105,533 50,501 16,040 1170,1691 151,1911 119,6601 11,9431 166,5791 16901 13,6201 Community Minibus Holiday Clubs Development 12,886 1,268 5,000 19,0321 11,3181 15,9331 3,854 1501 19331 191,228 1257,5021 11,9431 168,2171 TOTAL FUNDS 650,678 1663,1721 112,4941 15. RELATED PARTY DISCLOSURES There were no related partytr3nsactions for the year ended 31 March 2024. Page 15 contlnued...

Chlldren's Resplte Trust Notes to the Financial Statements- continued for the Year Ended 31 March 2024 16. DESCRIPTION OF RESTRICTED FUNOS Support Work Fund.. This fund was originally started by the Peter Harrison FoundÈtion in 2019 to fund the Centre ManÈger and was tontinuéd by the National Lottery Community Fund and now the John Whippy Foundation to support a variety of Support WorkÈr Positions. Core Costs Fund.. This fund consists of a grant given by the Rooney Foundation towards the running costs of the organI￿tion. Holiday Clubs Fund.. This fund consists of a grant from East Sussex County Council's Life More Ordinary programme, to 5UPPOrt the running of services for school age children during the school holidays. Farnily Support Work Fund.. This fund consi5t5 of grant5 frorn the Steel Charitsble Trust and the Bèrbar3 W3rd Foundation to provide 4 rnore holistlc 3pproach to 5UPPQrting the whole farnily of 4 child with a disability. Thi5 Originally included funding for the Trust'5 Fatnily Liaison Worker, 3 role which catne to an end in the Sumtner of 2022. Community Fund.. This fund consists of donations to cover the cost of Community Support Workers and includes a grant from the WO Foundation. Minibus.. This fund was launched to enable the Trust to purchase a minibus, as a part of its Out 8nd About project. The project is designed to en8ble the Trust to take children on excursions and other activities, as well as collecting children from home and returning them again after Sessions. The main source of donations for this fund is from the Wooden Spoon Foundation. Development Fund.. Thi5 fund consists of a grant from Global's Make Some Noise tOW3rd5 the cost of tr4ining 4nd a new CRM svstem for managing the Charity'5 care services to f3milies. Page 16

Chlldren's Resplte Trust Oetailed Statement of Financial Activities for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Gifts and donations 39,684 34,955 2,214 4,000 106,019 46,982 Legacies Grants Lotteries 88,647 45,729 174,060 194,170 Other trading Hdivities Fundraising event5 Nursery income 151,813 11,201 118,934 500 163,014 L19,434 Total Incomlng resources 337,074 313,604 EXPENDITURE Raising donations and legacie5 Advertising Event C05t5 Fundraising equipment 2,986 67,164 16,231 1,697 47,057 11,790 86,381 60,544 Charltable actlvltles Wages 193,908 9,285 6,618 24,882 1,986 8,945 1,915 1,733 443 6,737 2,264 1,036 566 5,169 1,211 1,291 7,477 2,137 L26,461 18,742 10,190 19,683 1,774 4,161 1,642 1,486 739 9,101 373 1,132 2,877 3,637 1,697 3,071 2,477 1,443 Pensions Rent Rates 3nd water Light and heat Telephone Postage and st4tionery Advertlsing Travel Minibus runnlng costs Bank charges Subscriptions Training and staff investment Rep8irs 8nd renewals Direct expenditure on families Waste collection 277,603 210,686 Support cost5 Finance Motor vehicles 3,008 3,760 This page does notform part of the statutory financi31 statements Page 17

Chlldren's Resplte Trust Oetailed Statement of Financial Activities for the Year Ended 31 March 2024 2024 2023 Finance fjoVÈrnan￿ ¢osts Auditors, remuneration Insurance Sundries Accountancy and legal fees Computer software & support Office equipment & maintenance Professional fees Broadband Furniture & fixture5 150 2,455 1,249 713 2,455 1,915 1,360 759 102 150 2,199 1,091 674 2,884 1,402 729 417 11,158 10,032 Total resource5 expended 378,150 285,022 Net lexpendlturelllncome 141,0761 28,582 This page does notform part of the statutory financi31 statements Page 18

140a High Street, Uckfield, TN22 1QR

SLP Accountants 126 Wish Hill Eastbourne East Sussex BN20 9HL

31 January 2024

Dear Sirs

LETTER OF REPRESENTATION FOR THE YEAR ENDED 31 MARCH 2023

We confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and where appropriate, of inspection of supporting documentation, sufficient to satisfy ourselves that we can properly financial statements for the year ended 31 March 2023.

Financial Statements:

  1. We acknowledge, as trustees, who are also directors for the purposes of company law, our collective responsibility under the Companies Act 2006 for presenting financial statements, which give a true and fair view and confirm that we have approved the financial statements for the year ended 31 March 2023. We also acknowledge our responsibility for making accurate representations to you. All the accounting records have been made available to you for the purpose of your assignment and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all trustee and management meetings, have been made available to you.

  2. 2 We confirm that the charity is eligible for an independent examination of its financial statements, and that there are no circumstances which we should draw to your attention which would invalidate this eligibility. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK).

  3. 3 We confirm that the accounting policies and estimation techniques adopted for the preparation of the financial statements are the most appropriate to the circumstances in which the charity operates.

  4. 4 All grants, donations and other incoming resources, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions during the period in the application of such incoming resources. The following endowments and restricted income grants and donations were received during the period:

  5. 5 Other than those disclosed in the financial statements we are not aware of any material liabilities, provisions, contingent liabilities, contingent assets or contracted for capital commitments that need to be provided for or disclosed in the financial statements.

  6. 6 The charity has satisfactory title to all assets and there are no liens or encumbrances on sed in the notes to the financial statements.

  7. 7 Other than those disclosed in the financial statements, the charity has not entered into any transactions or has balances outstanding involving trustees, officers or other related parties, which require disclosure under the law or the financial reporting framework adopted, including the Charities SORP. If relevant, appropriate disclosure has been made of the control of the charity.

  8. 8 We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect errors or fraud, and have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. We are unaware of any irregularities, including fraud and suspected fraud, involving management, employees or others who have significant roles in internal control, or those employed by the charity where the fraud could have a material effect on the financial statements. No allegations of such irregularities or breaches have come to our notice.

  9. 9 We are unaware of any breaches or possible breaches of statute, regulations, contracts, significant penalties or other loss. No allegations of such irregularities or breaches have come to our notice. We confirm that the charity has had no non-routine communication with Charity Commission during or since the period of which you are unaware.

  10. 10 We have reviewed the affairs of the charity and confirm that no income is subject to income or capital gains tax. We have also reviewed the VAT treatment in relation to contractual services provided by the charity and confirm that VAT has been correctly accounted for

  11. 11 The financial statements have been prepared on the going concern basis as we believe working capital and capital expenditure for at least the next twelve months. We are not aware of any other status during or beyond this period.

  12. 12 We confirm that the Nursery income is used to benefit the charity.

  13. 13 There have been no events since the balance sheet date which necessitate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly.

  14. 14 We confirm that the charity has adequate procedures in place to identify intangible income and all intangible income has been appropriately valued and included in the financial statements.

Yours faithfully

Mr D Beck Signed on behalf of the Board of Trustees (those charged with governance)