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2025-03-31-accounts

SPACE 2 BE ME LIMITED (A company limited by guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Registered charity number: 1140764 Registered company number: 07324545

SPACE 2 BE ME LIMITED (A company limited by guarantee)

CONTENTS

Page
Reference and administrative details 1
Report of the Board of Trustees 2
Independent examiner’s report 15
Statement of financial activities 16
Balance sheet 17
Notes to the financial statements 18

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025

Board of Trustees M. Tatton (Chair)
A. J. Franklin
L. J. Jenkinson
M. L. Pember
Company number 07324545
Charity number 1140764
Registered and principal office Howard de Walden Centre
Bluett Street
Maidstone
Kent ME14 2UG
Independent examiner Jonathan Healey FCA
Lindeyer Francis Ferguson Limited
North House
198 High Street
Tonbridge
Kent TN9 1BE

1

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The Board of Trustees of the charity present their annual report together with the financial statements of the charitable company for the year ended 31 March 2025. The Trustees confirm that the annual report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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). This report is also the Directors’ Report required by Company Law.

Reference and administrative details on page 1 also forms part of this report.

Objectives and activities

Space 2 Be Me’s objects as set out in its Articles of Association is to provide or otherwise support the provision of services for disabled and special needs children and young people and their family members where the child is on the roll of a school and/or lives in Maidstone or the surrounding areas and is up to and including 25 years of age.

Strategic vision

In recent years, Space 2 Be Me Trustees, staff and members worked together to examine and refresh the aims, objectives, and vision of the charity:

Our aim is to support disabled children and young people with disabilities and additional needs to have the same life opportunities as their non-disabled peers, both educationally and socially and for their parents/ carers and families to feel safe, supported, empowered, and valued.

This is done through the following key objectives:

Priorities for 2024-25

Priorities identified at the start of the year ended 31 March 2025 were as follows:

2

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Public Benefit

The Trustees have given due regard to the Charity Commission's guidance on public benefit. The objectives of the charitable company are the support and provision of services for disabled and special needs children. The level of public benefit is demonstrated by the support provided and the positive feedback we receive from those accessing our services.

Volunteers

Over the 2024-25 financial year the organisation has benefitted from volunteer support from many of our members at particular events, and in particular from 8 regular volunteers, in addition to our Trustees (who also act as volunteers). Volunteers are now helping to support parents with drop ins, at children's clubs and family events and we have particularly strengthened our relationship with key fundraising volunteers, building on the success of 2023-24.

3

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Space 2 Be Me continues to actively look for new volunteers, and develop its volunteer base, including actively seeking parent Trustees. We continue to seek to engage members and other volunteers to help fundraise and deliver services in 2025-26 and have been delighted to welcome several new volunteers to our fold since the end of March 2025.

Achievements and Performance

Review of activities

Family Events

In April 2024, Space 2 Be Me began a new two-year funding round for Short Break activities including the delivery of six events in each of Maidstone, Tonbridge & Malling and Tunbridge Wells district. We delivered a further 10 events making the total for the year 28, benefitting 239 families.

Our family events offer families an opportunity to access activities that they might not otherwise be able to, to have a chance to meet other families and have a break from caring and normal routines. Most of our events are offered during the school holidays with occasional ones at weekends.

“This is a new family tradition for us and made possible due to affordability of Space 2 Be Me events.” Parent Carer, 2024

The range of family events in 2024-25 was varied and included family bowling, mini golf, exclusive hire of indoor play, swimming facilities and a cinema; outings to Castles and gardens; our ever popular Christmas at Bedgebury lights trip, three pantos and a Christmas party. We tried to cater for all abilities, ages and interests in line with member requests.

“We're always grateful for the events held by Space 2 Be Me, we feel more confident as a family being able to access activities, knowing support is on hand if needed...seeing other families that resemble ours makes us feel like we have a safe space to belong without fear of judgment or anxiety.” Parent Carer 2024

“A lovely opportunity to socialise, well supported by friendly staff. My daughter always loves to go to Space 2 Be Me events and was asking when the next one was before this one had finished!” Parent Carer 2024

4

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Family Support

“Absolutely fantastic! Funding secured at the end of the previous financial year from the National Went in feeling lost Lottery has enabled us to continue to develop and tweak a new Family and overwhelmed and Support service which included the launch of regular Clinics offering oneleft with an action to-one appointments in person, via telephone or online to parents carers plan.” to discuss pertinent issues and help families, with follow up support where Parent Carer 2025 required.

During 2024-25, our Family Support Officers supported over 200 people directly alongside delivering our support groups and drop ins, both in person in Maidstone, Snodland, Tonbridge, East Malling and in Tunbridge Wells. We delivered some topic focused groups requested by parents but there was also a space offered to access face-to-face support and discuss issues with peers. We also established a new peer support group for parents who have additional needs themselves, inspired by feedback and the struggles we witness among members.

The team continued to deliver “Understanding Autism” workshops to parent carers, extended family and professional teams, attended by 90 individuals. We have continued to liaise with organisations to help raise awareness and developed workshops that take a deeper dive into common themes such as Emotional Regulation in 2025-26.

““It was great to talk to someone so knowledgeable, especially when you're waiting for a diagnosis and it feels like there’s no support available anywhere “ Parent Carer 2024

“Everyone has been a huge support to me with lots of different things, it’s nice to know that there will always be someone to turn to for advice” Parent Carer 2024

5

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Youth Activities

“Space 2 Be Me is exactly that for our child he can be himself where we know he is in a safe space with no worry about judgement or other children being mean." Parent Carer 2025

In April 2024, Space 2 Be Me began two new two-year Short Break grants for the delivery of seven of our regular youth groups; covering that for our child he can all of our groups for children aged 6-11 with additional needs be himself where we know (Rockets, Starships and Lunar clubs) which has enabled us to double he is in a safe space with capacity and launch a new session to address the significant waiting no worry about list for Rockets in Maidstone and keep growing in other areas. In judgement or other Maidstone and in Tonbridge our clubs for teenagers are also short children being mean." break funded (Comets, Galaxy, Asteroid and Cosmic). In Tunbridge Parent Carer 2025 Wells, the club for this age group, Nebula, is still developing and has relatively small numbers of attendees and is not included in the short break grant agreement.

Space 2 Be Me delivered the following youth clubs in 2024-25 headed up by a team of part time Children and Young People Coordinators and a team of volunteers and sessional workers:

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

“I can’t explain how much Space 2 Be Me has helped my daughter to make friends - it offers activities that help her grow and enjoy hobbies without feeling uncomfortable.” Parent Carer 2025

In addition, we run a stay and play club for children with additional needs aged 6 and under and their families in SAMs Maidstone and SAMs Tonbridge. Funding secured from St James Place enabled us to expand to Tunbridge Wells during 2024. In total we delivered 38 sessions benefitting 71 families during the year.

“The club is our special place to help gain confidence, grow, find ourselves and accept our differences without feeling pressured “ Universe Club Member 2024

Another area where we have been able to expand to meet demand is in the Universe Group for young adults over 18. In March 2024 we secured 3 year running costs for establishment and development of a new group in Tunbridge Wells. In 2025-26 we have been able to expand our Maidstone delivery to add another club. This was a key area that was identified as being of interest to many families in our 2025 Member Survey.

Our “Space 2 Be Me Time” holiday sessions for children and young people during school holidays have continued to run alongside our family events, delivered by the Clubs team. These were 20 sessions delivered in total across various age groups, some for adults and some for children under 18; in 2024-25 this included Arts and Crafts, Bowling, Gaming, Lego and outdoor activities.

“My son was on top of the world when he was finished and keen to do more activities with Space 2 B Me. It was really nice to see the children happy and interacting so well together. Thank you to all the staff for supporting the children and creating a lovely atmosphere..” Parent Carer 2024

We continued to pursue outdoor-based sessions in partnership with Communigrow and Ambleford Farm and we also visited the Kent Scout activity base at Lower Grange Farm twice. Parents are able to leave their young people with us for a few hours, offering structure to school holidays, an opportunity to make friends and try new things and a break from caring for families.

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

In 2024-25 Space 2 Be Me enjoyed support from Tesco Bags for Help and the Coop Community Fund, for our Space 2 Be Me Time activities. Towards the end of the year one of our parent members and a friend undertook to do the Jurassic Ultra Challenge in May 2025 which then funded our entire summer of activities for younger people in 2025-26.

“It is so awesome to be able to let the children go to a group, be dropped off and be independent yet safe and supported.” Parent Carer 2025

Marketing and Memberships

In 2023-24 we had 393 member families. During the year we increased our membership fee to £10 per family in 2024-25 to enable us to cover more of our back-office admin costs. Membership is an important part of the process of checking we are reaching the right people and gathering the information we need to better support families.

There was some reorganisation of capacity and roles withing the back office during the year and we maintained an effort to raise awareness and reach with existing team members picking up publicity work.

Our social media reach continued to grow. During 2023-24, we continued to develop our presence on Instagram and Linked in although the greatest social tool we have success with is Facebook, with more than 3,200 followers at the end of March 2025.

“Having been a member for a number of years from the beginning of our family journey with autism, I'm so proud of the work your organisation has done to empower children with Autism and my child...now young adult has continued with confidence to be in a safe space to be comfortable with who she is and grow as an individual whilst having fun” Parent Carer 2023-24

Fundraising

While the majority of our funds come from local government grants, trusts and foundations, we continued to build momentum with our community fundraising and sponsorship events. Our members have continued to be motivated and engaged and as a result we have worked with them on a number of successful fundraising events raising over £15,000 in 2024-25.

In 2024-25 our key fundraising activities included:

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

We have managed to secure corporate sponsorship for a number of our fundraising events – these have included Verdigris, CEC, Absolute Print, Big Blue and Widgit and Shipbourne Farmers Market. We are grateful to the Maidstone Riverside Rotary and Rotary of the Weald of Kent for the opportunity to take part in their sponsored events.

We are very grateful for every sponsor, every donation, every fundraiser – we have really felt the support of our members and community during 2024-25 and beyond.

Team Development

Although there were a number of key team changes in 2024-25, we continued to develop our clubs team, grow our team of sessional workers and volunteers, support families and deliver family events. From April 2024 more funding was secured in all three areas and we have been able to build and expand capacity once more to cater for growing demand.

We remain committed to being agile and flexible, able to respond to opportunities and funding, listening to members and reading the landscape as far as we can. We consult with our members in everything we do so that they feel included and valued by us as an organisation. Most of our staff and Trustees have lived experience of additional needs, as a parent, sibling, extended family member etc and so bring many valuable ideas to the table.

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The Statement of Financial Position "SOFA" shows the Charity's total incoming resources for the year was £162,516 (2024: £158,680). Total resources expended amounted to £168,019 (2024: £160,053). The Financial position SOFA therefore reveals net expenditure of £5,503 (2024 net expenditure: £1,373).

The Charity held fund balances at 31 March 2025 of £50,251 (2024 - £55,754). These funds included restricted funds of £13,597 (2024 - £12,353) and unrestricted funds of £36,654 (2024 - £43,401).

As detailed in note 11, funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes total £13,143. The charity holds a separate fixed asset fund, which represents the fixed assets of the Charity, totalling £394, matching the net book value of fixed assets in the balance sheet. Other designated funds consists of fundraising efforts which are agreed for a ringfenced purpose totalling £3,117.

The designated fund of £20,000 is a contingency fund to cover expected employment related costs upon any decision to wind up the Charity.

Going concern

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. The Trustees are seeking a strategy of diversifying income streams and reviewing costs, and endeavour to undertake regular assessments of the financial stability of the Charity which is currently largely dependent on fundraising and grants for its income. For this reason, they continue to 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 Accounting Policies.

Principal risks and uncertainties

The Trustees conduct regular assessments of the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that appropriate controls are in place to mitigate our exposure to major risks. These include a Financial Controls Policy and a designated financial reserve which is reviewed annually and monitored at regular board meetings.

Staff work a hybrid model of part home working, supporting families both remotely and in person, alongside face-to-face delivery for clubs, family events and holiday sessions. Space 2 Be Me staff produce risk assessments for its activities and events and staff are in regular contact with the Manager who relays any issues to the Board as soon as they arise, as well as having a detailed organisational risk assessment.

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

The Trustees have agreed to designate funds to cover staff costs in case the Charity needs to be closed. Based on average staff expenditure over the last financial year this means that £20,000 was designated as a contingency fund.

Principal funding sources

The funding landscape changed quite significantly for Space 2 Be Me in 2024-25 again. One big change was that the short break funding grant for our family events has been granted for two years and extended to cover seven of our term time clubs. This a significant shift and has meant significant financial stability for a large portion of our work.

Other significant grants that came in during the year include Awards for All grant from the National Lottery for our family support work; 3-years funding from DFN Foundation for a new Universe Club in Tunbridge Wells. Our Maidstone Universe club has received some funding from KCC Local Members Grant Scheme, thanks to Cllr Ian Chittenden. Our Space 2 Be Me Times were part funded by Tesco Bags for Help and the Coop Community Foundation grant. We carried over a grant from St James Place which covered our two existing SAMs clubs and allowed the creation of a third.

Other notable support from organisations came in during 2024-25, including Maidstone Riverside Rotary Club, who raised money for Space 2 Be Me at the Race Night, the Loddington Harvest Festival and their Christmas Supermarket collection. Maidstone Lions also raised money for Space 2 Be Me at their Christmas Street Collection. We were lucky to receive donations from The Mall in Maidstone from their Santas Grotto for December 2024 as well as 2023 which arrived at the beginning of the financial year.

Structure, Governance and Management

Space 2 Be Me Ltd is registered as a charity with the Charity Commission in England and Wales (Charity Registration No. 1140764) and as a company limited by guarantee (Company Registration No. 07324545) and is governed by its Memorandum and Articles of Association.

Space 2 Be Me Ltd was incorporated as a company limited by guarantee on 23 July 2010 and was registered as a charity on 10 March 2011. It is a parent driven members’ organisation that recognises that the experiences and knowledge parents bring should be valued and used as the building block for service development and provision for disabled children and their families in Maidstone.

Appointment of Trustees

The Board of Trustees must comprise between at least 50% and 70% of parents of disabled children and young people. Trustees are nominated and selected at the Annual General Meeting. A third of the Trustees retire in rotation at the Annual General Meeting but can stand for re-election. The last AGM of the charitable company was on 19March 2025. The articles of Association require a minimum of 3 Trustees and a maximum of 12. Space 2 Be Me currently has 4 Trustees.

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SPACE 2 BE ME LIMITED (A company limited by guarantee) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Structure and Decision-making

Staff in the Charity report to the Manager who is responsible for the day-to-day operation of the organisation. The Board meet typically bi-monthly with individual Trustees in addition to the appointed officer positions of Chair and Treasurer leading on specific areas of work. These include having a named Safeguarding Lead for children and vulnerable adults. Existing Policies and Procedures of the Charity are reviewed regularly and amended to reflect current best practice with additional policies added as required to reflect the growing operations of the Charity.

At the end of March 2025, Space 2 Be Me employed a Manager (37 hours a week), a Finance and Operations Coordinator (15 hours a week), a Children and Young People Coordinator for Maidstone (15 hours a week), a Children and Young People Coordinator for Tunbridge Wells (15 hours a week) a Children and Young People Coordinator for SAMs Tonbridge/Tunbridge Wells (5 hours a week), a Children and Young People Coordinator for SAMs Maidstone and Rockets (6 hours a week); and two Family Support Workers (both 15 hours in term time). In addition to these salaried staff, a growing team of sessional staff and volunteers help to run clubs and events for children and young people, support parents and help in the office.

Plans for future periods

Having undergone the strategic review in 2021-22, many of the plans and ideas identified as part of that process have been put into practice since then. We wanted to pursue fewer larger multiyear grants which has come to fruition in 2024-25 and this has provided a degree of stability but where those have ended we endeavoured to fill those gaps. We were hugely successful in securing core cost or unrestricted funding in 2023-24 which set up the year well along with the projects funding in place for 2024-25.

At our AGM in March 2025 we looked at the results of the Members Survey 2025 and discussed ways forward.

The top priorities for 2025-26 identified are:

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

By continuing to deliver in these priority areas the Board of Trustees is confident that Space 2 Be Me will continue to provide services for families of disabled children and young people that offer public benefit and meet our charitable objectives and vision.

Trustees’ Responsibilities Statement

The Trustees (who are also directors of Space 2 Be Me Ltd 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 statements 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 these financial statements, the Trustees are required to:

13

SPACE 2 BE ME LIMITED (A company limited by guarantee)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable 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.

In preparing this report, the Trustees have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the Trustees on………………………………………. and signed on their behalf by:

…………………………………………..

M. Tatton Chair

…………………………………………..

M. L. Pember Treasurer

14

INDEPENDENT EXAMINERS REPORT TO THE TRLISTEES OF SPA￿ 2 BE ME UMfTED FOR THE YEAR ENDED 31 MARCH 2025 I report to the charit￿$ t￿￿teeS on my examination of the accounts of Space 2 Be Me Limited I the charity") for the year ended 31 March 2025. ReSp￿sIbIlI￿e5 and basls of report As the charitvs trustees of the Company lènd also its director5 forthe purposes of company lawl you are responsible for the preparation of the accounts in accordance with ihe requirement5 of the Companies Act 2LN%. Having satisfied rny5eW th￿ the accounts of the CMipany are not required to te audited under Part 16 of the 2006 Att and are elr8ible for independent examination, I report in respett of my examination of your charity's accounts a5 carried out under section 145151 Ibl of the CharitE5 Act 2011. In carrying out my examInat￿)n I have followed the Dirertions given by the Charity Cornmission under sectlon 145151 Ibl ol the Charli￿$ Act 2011. INIe￿￿eTht examinerfs statemenl I have completed my examination. I confim) that no matters have cometo my attentSon in connection with the examination 8Ning me cause to beh"e4e: accounting records were not kept in reS￿￿tt of the Company as required by section 386 of the 21X)6 Act,. or the accounts do not a(xord with those records: or the accounts do not compfy with the accounting requirèmènts of sèction 396 of the 2006 Act other than any requirement that the accounts give a 'true ar￿ fair Viè￿ which ts not matter con51dered as part of an independert examination,. or the accounts have not been prèpared accordaftce wittrl the rnethods and prirKiples of the Statement of Recommended practi￿ foraco)untin8 and reporting by tharitie5 appI￿able to Charities Prep3r1￿ their aryounts in accordance wilh the Financial Reportin8 Standard applicable in the UK and Republr of Ireland (FILS 1021. I have no cOn￿rn5 and have come across no other matters in COnnect￿n wfth the examlnation lo which attenthjn should be drawn In this rep)rt In order to enablè a prO￿r understandlng of the accounts to te reached. Jonathan Healey FCA ndeyer Francis Fer8U50n Limited North House 198 Hi8h Street Tonbridge Kent TN9 IBE "JO 2025 15

SPACE 2 BE ME LIMITED (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

2025
Note
£
Income from:
Donations and legacies
3
22,445
Charitable activities
4
19,013
Other trading activities
5
16,673
Investments
353
Total income
58,484
Expenditure on:
Raising funds
1,655
Charitable activities
6
63,576
Total expenditure
65,231
Net income / (expenditure)
( 6,747)
Net movement in funds
( 6,747)
Reconciliation of funds:
Total funds brought forward
43,401
Total funds carried forward
36,654
Unrestricted
funds		 2025
£
104,032
-
-
-
104,032
-
102,788
102,788
1,244
1,244
12,353
13,597
Restricted
funds		 Total
funds
2025
£
126,477
19,013
16,673
353
162,516
1,655
166,364
168,019
( 5,503)
( 5,503)
55,754
50,251		 Total
funds
2024
£
130,235
15,926
12,247
272
158,680
666
159,387
160,053
( 1,373)
( 1,373)
57,127
55,754

16

SPACE 2 BE ME LIMITED (A company limited by guarantee)

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
9
Current assets
Cash at bank and in hand
Creditors:amounts falling due within one year
10
Net current assets
Total net assets
Represented by the funds of the charity:
Unrestricted funds
Restricted funds
Total funds
11		 £
52,556
52,556
( 2,699)		 2025
£
394
49,857
50,251
36,654
13,597
50,251		 £
57,185
57,185
( 2,324)		 2024
£
893
54,861
55,754
43,401
12,353
55,754

The charity's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The trustees consider that the charity 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 charity to obtain an audit for the year in question in accordance with section 476 of the Act.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the trustees on ….............................................. and signed on their behalf by: …........................................... …........................................... M. Tatton M. L. Pember Chair Treasurer

Company number: 07324545

17

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Status

The charity is a private company limited by guarantee registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is Howard de Walden Youth Centre, Bluett Street, Maidstone, Kent ME14 2UG.

2 Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Space 2 Be Me Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are prepared in pounds sterling, which is the functional currency of the charity, and rounded to the nearest £1.

The Trustees have assessed that there are no significant doubts over the charity's ability to continue as a going concern. As a result, the financial statements have been prepared on a going concern basis.

Income

Income from grants and donations is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds. Where grants are received in response to a proposal including a budgeted timescale, such that the timescale for the expenditure is implicit in the grant agreement, the income is recognised in accordance with that timescale.

Income from charitable activities is recognised over the period to which the income relates. For contracts, income is recognised to the extent that the contractual services have been supplied. For performance-related grants, income is recognised to the extent that performance-related criteria have been met.

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SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2 Accounting policies continued

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is inclusive of irrecoverable VAT.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

Tangible fixed assets and depreciation

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

Fixtures, fittings and equipment 10% on cost Computer equipment 33.3% on cost

Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

19

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Donations
Grants		 2025
£
25,160
101,317
126,477		 2024
£
23,374
106,861
130,235

The comparative figures include £47,335 of restricted income.

4 Income from charitable activities

Contractal income
Clubs and events
Other income
Activity: Provision of services for disabled children and their families in
Maidstone		 2025
£
4,644
10,802
3,567
19,013		 2024
£
3,916
10,052
1,958
15,926

In the preceding period, restricted income from charitable activities was £nil.

5 Income from other trading activities

Club income
Fundraising income		 2025
£
10,418
6,255
16,673		 2024
£
7,354
4,893
12,247

In the preceding period, restricted income from other trading activities was £nil.

20

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Direct costs:
Staff costs
Recruitment, travel and agency costs
Clubs and events costs
Other direct costs
Support costs:
Staff costs
Premises and general office costs
Insurance
IT costs
Accountancy and payroll
Other support costs
Depreciation
Governance costs:
Independent examination
Activity: Provision of services for disabled children and their families in
Maidstone		 2025
£
68,389
3,614
19,376
8,871
45,664
11,891
1,169
1,702
890
2,751
499
1,548
166,364		 2024
£
65,184
2,340
16,851
7,887
45,564
13,362
1,166
1,767
791
1,465
1,570
1,440
159,387

In the preceding period, expenditure on charitable activities from restricted funds was £72,462.

7 Net income / (expenditure)

This is stated after charging:
Depreciation
Independent examination
8
Staff costs
Wages and salaries (incl social security costs)
Pension costs		 2025
£
499
1,548
2025
£
110,831
3,222
114,053		 2024
£
1,570
1,440
2024
£
106,028
4,720
110,748

The average number of persons employed by the charity was 24 (2024: 23).

No employee received remuneration amounting to more than £60,000 in either year.

21

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9 Tangible fixed assets

Cost
Brought forward
Carried forward
Depreciation
Brought forward
Charge for the year
Carried forward
Net book value
At 31 March 2025
At 31 March 2024		 Fixtures,
fittings &
equipment
£
402
402
202
40
242
160
200		 £
7,523
7,523
6,830
459
7,289
234
693
Computer
equipment		 Total
£
7,925
7,925
7,032
499
7,531
394
893

10 Creditors: amounts falling due within one year

Other tax and social security
Accruals		 2025
£
1,151
1,548
2,699		 2024
£
824
1,500
2,324

22

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11 Statement of movements on funds - current year

General fund
Designated funds:
Contingency fund
Fixed asset fund
Other designated funds
Total unrestricted funds
KCC Short Breaks - Events
KCC Short Breaks u11s clubs
KCC Short Breaks 12s+ clubs
KCF Hardship Fund
Kent Sport 2025
Tesco Stronger Starts
National Lottery A4A
TMBC Comm Dev Fund
Involve Kent Soc Presc Fund
St James Place Foundation
Screwfix Foundation
KCC Local Mem Grant 2024/25
Coop Community Fund
DFN Foundation
Other restricted funds
Total restricted funds
Total funds		 1 April
2024
£
22,508
20,000
893
-
43,401
-
-
-
10
-
-
-
92
286
8,724
1,680
815
1,121
-
(375)
12,353
55,754		 Income
£
51,845
-
-
6,639
58,484
20,780
24,449
24,714
-
538
1,000
19,986
-
-
-
-
897
1,940
6,479
3,249
104,032
162,516		 £
( 61,210)
-
( 499)
(3,522)
( 65,231)
( 20,780)
( 23,490)
( 24,371)
( 10)
-
-
( 19,398)
( 92)
( 286)
( 8,724)
( 942)
( 855)
( 2,167)
-
(1,673)
( 102,788)
( 168,019)
Expenditure		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 31 March
2025
£
13,143
20,000
394
3,117
36,654
-
959
343
-
538
1,000
588
-
-
-
738
857
894
6,479
1,201
13,597
50,251

23

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11 Statement of movements on funds - current year (cont)

The designated contingency fund is to cover expected employment related costs upon winding up.

Restricted funds: activity grants are received for the charity's work, including youth groups, events and holiday activities, family support work, workshops, training and miscellaneous support for parents and children.

Space2 Be Me benefitted through various funders during the year 2024-25, including securing two-year short break funding from KCC for family events and youth groups, Awards for All from the National Lottery for family support work, and three-year funding from DFN Foundation for a new Universe Club in Tunbridge Wells. Other funding was also received in the year mainly towards parent support sessions, Space 2 Be Me Time and the various clubs held by the charity.

12 Statement of movements on funds - prior year

General fund
Designated funds:
Contingency fund
Fixed asset fund
Total unrestricted funds
BBC Children in Need
KCC Early Help Preventative
KCC Short Breaks
KCF Hardship Fund
Kent Sport
National Lottery RC
MBC Resilience Fund
Tesco - Groundwork
Souter Charitable Trust
National Lotter A4A
Cobtree Charitable Trust
3H Foundation
Albert Hunt Trust
TMBC Comm Dev Fund
Involve West Kent
Involve Kent Soc Presc
Whitehead Monkton
Maidstone Leisure Trust		 1 April
2023
£
( 2,817)
20,000
2,464
19,647
2,931
6,078
537
-
-
14,670
1,198
( 370)
2,000
6,366
4,070
-
-
-
-
-
-
-		 Income
£
111,345
-
-
111,345
-
-
18,106
708
625
-
-
370
-
-
-
2,000
2,000
2,000
2,500
500
1,500
1,000		 £
( 86,020)
-
( 1,571)
( 87,591)
( 2,931)
( 6,078)
( 18,643)
( 698)
( 625)
( 14,670)
( 1,198)
-
( 2,000)
( 6,366)
( 4,070)
( 2,000)
( 2,000)
( 1,908)
( 2,500)
( 214)
( 1,500)
( 1,000)
Expenditure		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 31 March
2024
£
22,508
20,000
893
43,401
-
-
-
10
-
-
-
-
-
-
-
-
-
92
-
286
-
-

24

SPACE 2 BE ME LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12 Statement of movements on funds - prior year (cont)

St James Place Foundation
Screwfix Foundation
KCC Local Mem Grant
Coop Community Fund
Maidstone Lions
Malling and District Lions
Maidstone Dawn Patrol Rotary
Total restricted funds
Total funds		 -
-
-
-
-
-
-
37,480
57,127		 9,626
1,680
1,000
1,121
1,547
552
500
47,335
158,680		 ( 902)
-
( 185)
-
( 1,922)
( 552)
(500)
( 72,462)
( 160,053)		 -
-
-
-
-
-
-
-
-		 8,724
1,680
815
1,121
( 375)
-
-
12,353
55,754

Space 2 B Me benefitted through various funders via the Kent Community Foundation Annual Route for core funding during 2023-24 including Gatwick Foundation, Charles Burnett III Memorial Fund , Polebrook Fund and KCF Uplift Fund. Other core cost or unrestricted funders including Colier Ferguson, Philip and Connie Philips Foundation, Garfield Weston, The Grace Trust and Postcode Society Trust.

13 Analysis of net assets between funds

Current year:
Tangible fixed assets
Net current assets
Prior year:
Tangible fixed assets
Net current assets		 £
394
36,260
36,654
893
42,508
43,401
Unrestricted
funds		 Restricted
funds
£
-
13,597
13,597
-
12,353
12,353		 Total
funds
£
394
49,857
50,251
893
54,861
55,754

25

SPACE 2 BE ME LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14 Related party transactions

The key management personnel are considered to be the Board of Trustees and the Manager of the Charity.

During the year, no Trustees received any remuneration, reimbursed expenses or other benefits (2024: None).

During the year the trustees donated a total of £118 (2024: £317), none of which involved conditions which would, or might require the charity to alter significantly the nature of its existing activities.

The total employee benefits paid in respect of the key management personnel was £44,787 (2024: £37,867).

26