|||||Pages|
|---|---|---|---|---|
|Trustees'<br>Annual<br>Report||||2to8|
|Independent<br>Examiner's|Report||||
|Statement of Financial Activities||||10|
|Summary<br>Income and Expenditure|||Account||
|Balance Sheet||||12|
|Statement ofCash flows||||13|
|Notes tothe Accounts||||14 to 21|
|Detailed Statement of Financia||I Activities||22to 23|





## 

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## 

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## 

## 



## 




|isability|Living Allowan|ce<br>(DLA) &|Personal<br>Ind|ependence<br>Paym|ent<br>(PIP)||
|---|---|---|---|---|---|---|
||||April 22-|March 23|||
||||Number|completed||Value|
|Applications|||and submitted||Successful||
|Disability|Living Allowance||85||95%|f225,906|
|Personal|Independence|Payment|27||95%|f126,711|



## 

## 

|||April 22- Marc|h 23|h 23||
|---|---|---|---|---|---|
|||Number ofsessions|Average number of||Total attendance|
|||delivered|numbers of||forthe year|
||||participants|per||
|Group Activities|||session|||
|Family||20|45||887|
|Youth Adventures||20|12||235|
|Adventure|Club|20|22||442|
|Fun &Freedom||20|25||520|
|Making Sense||20|||148|
|Little steps|together||||144|
|Total||118|120||2,376|





## 

## 

|Parent focused workshops||||||Attendance|
|---|---|---|---|---|---|---|
|Makaton<br>Level 1:||||||10|
|Makaton<br>Level 2:||||||10|
|Challenging<br>Behaviours:|||||||
|Cookery course for families with a|||Neurodiverse|||4parents and 6 children|
|child|||||||
|Parent/Carer<br>virtual<br>evening support||||group:|||
|Glass Making Workshop:||||||10|
|Carers Day with nutrition|and mindful|||art:|||
|Coffee Morning<br>with Plymouth||Information|||and|10|
|advice service|||||||
|Makaton Taster Session:|||||||
|Deputyship<br>and Power of|Attorney||Workshop:|||10|
|Coffee Morning<br>with an Occupational||||Therapist:||10|
|Managing<br>Stress Workshop:|||||||
|Deputyship<br>and Power of|Attorney||Drop in:||||
|Makaton<br>Level 1:||||||12|
|Makaton<br>Level 2:||||||12|
|Coffee Morning<br>with Plymouth||Information|||and||
|advice service|||||||
|Glass Making Workshop:||||||10|
|Coffee Morning<br>with a Speech||and|Language||||
|Therapist:|||||||



## 



## 

## 



## 

## 

## 

## 



## 

|for the year ende|d 31March 2|023|||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|||
||||funds|funds|Total funds|Total funds|
||||2023|2023|2023|2022|
|||Notes|E|E.|E|f|
|Income and endowments|||||||
|from:|||||||
|Donations<br>and|legacies|4|28,607|198,164|226,771|178,359|
|Charitable<br>activities||5.|14,513||14,513|12,849|
|Other||6||||234|
|Total|||43,120|198,164|241,284|191,442|
|Expenditure<br>on:|||||||
|Other|||68,513|255,048|323,561|292,191|
|Total|||68,513|255,048|323,561|292,191|
|Net gains on investments|||||||
|Net expenditure|||(25,393)|(56,884)|(82,277)|(100,749)|
|Transfers between<br>funds|||||||
|Net expenditure<br>gains/(losses)|before other||(25,393)|(56,884)|(82,277)|(100,749)|
|Other gains and|losses||||||
|Net movement|in funds||(25,393)|(56,884)|(82,277)|(100,749)|
|Reconciliation<br>offunds:|||||||
|Total funds brought forward|||110,497|83,604|194,101|294,850|
|Total funds carried forward|||85,104|, 26,720|111,824|194,101|





## 

|||2023|2022|
|---|---|---|---|
|||f|f|
|Income||241,284|191,442|
|Gross income for|the year|241,284|191,442|
|Expenditure||316,798|285,898|
|Depreciation<br>and|charges for|||
|impairment<br>offixed assets||6,763|6,293|
|Total expenditure|forthe year|323,561|292,191|
|Net expenditure|before tax for the year|(82,277)|(100,749)|
|Net expenditure|forthe year|(82,277)|(100,749)|





## 

|at 31March 202|3|3|3||||
|---|---|---|---|---|---|---|
|Company<br>No.|07414172|||Notes|2023|2022|
||||||f|f|
|Fixed assets|||||||
|Tangible assets||||10|14,030|20,491|
||||||14,030|20,491|
|Current assets|||||||
|Debtors||||11|18,916|1,919|
|Cash at bank and|||in hand||83,833|181,626|
||||||102,749|183,545|
|Creditors: Amount||falling due within one year||12|(4,955)|(9,935)|
|Net current assets|||||97,794|173,610|
|Total assets less|current liabilities||||111,824|194,101|
|Net assets excluding|||pension asset or liability||111,824|194,101|
|Total net assets|||||111,824|194,101|
|The funds ofthe|charity||||||
|Restricted funds||||13|||
|Restricted<br>income|||funds||26,720|83,604|
||||||26,720|83,604|
|Unrestricted<br>funds||||13|||
|General funds|||||32,351|57,744|
|Designated<br>funds|||||52,753|52,753|
||||||85,104|110,497|
|Reserves||||13|||
|Total funds|||||111,824|194,101|





|||2023|2022|
|---|---|---|---|
|||f|f|
|Cash flows from operating<br>activities||||
|Net expenditure<br>per Statement of Financial|Activities|(82,277)|(100,749)|
|Adjustments<br>for:||||
|Depreciation<br>ofproperty,<br>plant and equipment||6,763|6,293|
|Increase<br>in trade and other receivables||(16,997)|(723)|
|(Decrease)/Increase<br>in trade and other payables||(5,330)|4,572|
|Net cash used in operating<br>activities||(97,841)|(90,841)|
|Cash flows from investing<br>activities||||
|Payments<br>for property,<br>plant and equipment||(302)|(8,556)|
|Net cash used in investing<br>activities||(302)|(8,322)|
|Net cash from financing<br>activities||||
|Net decrease in cash and cash equivalents||(98,143)|(99,163)|
|Cash and cash equivalents<br>at the beginning|ofthe year|181,626|278,039|
|Cash and cash equivalents<br>at the end ofthe year||83,483|178,876|
|Components<br>ofcash and cash equivalents||||
|Cash and bank balances||83,833|181,626|
|||83,833|181,626|





## 

## 

## 

## 

|last year and no chan|last year and no chan|last year and no chan|last year and no chan|ges<br>have been made to accounts for previous|years.|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Fund accounting||||||||||||
|Unrestricted||funds||These are available for use atthe discretion|ofthe trustees||in furtherance||of|the||
|||||general objects ofthe charity.||||||||
|Designated|funds|||These are unrestricted<br>funds earmarked<br>by|the trustees|for particular||purposes.||||
|Revaluation||funds||These are unrestricted<br>funds which include|a revaluation|reserve representing|||||the|
|||||restatement<br>ofinvestment<br>assets at their market values.||||||||
|Restricted funds||||These are available for use subject to restrictions<br>imposed|||by the donor||or through|||
|||||terms ofan appeal.||||||||
|Income||||||||||||
|Recognition||of||Income is included<br>in the Statement of Financial Activities|||(SoFA) when|the charity||||
|income||||becomes entitled to, and virtually<br>certain to receive, the||income and the|||amount of|||
|||||the income can be measured<br>with sufficient|reliability.|||||||
|Income with||related||Where income has related expenditure<br>the|income and|related expenditure||||is||
|expenditure||||reported gross in the SoFA.||||||||
|Donations|and|||Voluntary<br>income received<br>by way ofgrants, donations||and gifts is included||||in|the|
|legacies||||the SoFA when receivable<br>and<br>only when the Charity has|||unconditional|||||
|||||entitlement<br>to the income.||||||||
|Tax reclaims||on||Income from tax reclaims<br>is included<br>in the|SoFA at the|same time as the||||||
|donations|and||gifts|gift/donation<br>to which it relates.||||||||
|Donated services||||These are only included<br>in income (with an|equivalent<br>amount<br>in expenditure)|||||||
|and facilities||||where the benefit to the Charity<br>is reasonably<br>quantifiable,|||measurable||and|||
|||||material.||||||||
|Volunteer|help|||The value ofany volunteer<br>help received<br>is|not included|in the accounts.||||||
|Investment||income||This is included<br>in the accounts when receivable.||||||||
|Gains/(losses)|||on|This includes<br>any gain or loss resulting<br>from|revaluing<br>investments<br>to|||market||value||
|revaluation||of|fixed|at the end ofthe year.||||||||
|assets||||||||||||
|Gains/(losses)|||on|This includes<br>any gain or loss on the sale of|investments.|||||||
|investment||assets||||||||||





## 

## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 



## 

## 

|3<br>Statement|of Financial||Activities - prior y|ear||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted||
||||||funds|funds|Total funds|
||||||2022|2022|2022|
|Income and endowments||from:||||||
|Donations|and legacies||||20,831|157,529|178,359|
|Charitable|activities||||12,849||12,849|
|Other|||||234||234|
|Total|||||33,914|157,529|191,442|
|Expenditure<br>on:||||||||
|Other|||||93,096|199,095|292,191|
|Total|||||93,096|199,095|292,191|
|Net income|||||(59,183)|(41,567)|(100,749)|
|Net income before other||||||||
|gains/(losses)|||||(59,183)|(41,567)|(100,749)|
|Other gains and losses:||||||||
|Net movement|in funds||||(59,183)|(41,567)|(100,749)|
|Reconciliation|offunds:|||||||
|Total funds brought forward|||||169,680|125,170|294,850|
|Total funds carried forward|||||110,498|83,604|194,101|
|4<br>Income from donations|||and legacies|||||
|||||Unrestricted|Restricted|Total|Total|
|||||||2023|2022|
|Charitable|grants received|||23,942|198,164|222,106|161,500|
|Donations|and legacies|||4,665||4,665|16,859|
|||||28,607|198,164|226,771|178,359|





## 

|Income from charitable<br>activities||||
|---|---|---|---|
||Unrestricted|Total|Total|
|||2023|2022|
|Family contributions<br>(activities )|5,993|5,993|12,849|
|Fundraising|300|300||
|Events|7,430|7,430||
|Room hire and training|790|790||
||14,513|14,513|12,849|



|Other inc|ome||||
|---|---|---|---|---|
||||Total|Total|
||||2023|2022|
|Covid-19|JRSgrants|received||234|
|||||234|



|7|Other expenditur|e||||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||||2023|2022|
||Advertising|||10,453||10,453|11,944|
||Activities<br>and workshops|||10,196|17,614|27,810|21,880|
||Employee costs|||8,227|237,434|245,661|181,311|
||Motor and travel|costs||3,001||3,001|2,207|
||Premises costs|||12,298||12,298|20,942|
||Amortisation,<br>depreciation,|||||||
||impairment,<br>profit/loss||on|6,763||6,763|6,293|
||disposal offixed|assets||||||
||General administrative||costs|7,655||7,655|38,235|
||Legal and professional||costs|9,920||9,920|9,379|
|||||68,513|255,048|323,561|292,191|
|8|Net expenditure|before transfers||||||
||||||2023||2022|
||This is stated after charging:||||f||f|
||Depreciation<br>of|owned|fixed assets||6,763||6,293|





## 

|9|Staff costs|||||
|---|---|---|---|---|---|
|||||2023|2022|
||Salaries and wages|||222,306|151,382|
||Social security|costs||12,475|11,019|
||Pension costs|||4,290|1,807|
|||||239,071|164,208|
||No employee|received emoluments|in excess off60,000.|||
|10|Tangible fixed|assets||||



|10|No employee<br>received emoluments<br>in excess off<br> Tangible fixed assets|60,000.|||
|---|---|---|---|---|
|||Fixtures and|Computer|Total|
|||fittings|equipment||
||Cost or revaluation||||
||At 1April 2022|18,971|45,627|64,598|
||Additions||302|302|
||At 31March 2023|18,971|45,929|64,900|
||Depreciation<br>and||||
||impairment||||
||At 1April 2022|13,043|31,064|44,107|
||Depreciation<br>charge for the|1,185|5,578|6,763|
||year||||
||At 31March 2023|14,228|36,642|50,870|
||Net book values||||
||At 31March 2023|4,743|9,287|14,030|
||At 31March 2022|5,928|14,563|20,491|
|11|Debtors||||
|||2023||2022|
|||f|||
||Trade debtors|4,000|||
||Other debtors|601||304|
||Prepayments<br>and accrued income|14,315||1,615|
|||18,916||1,919|
|12|Creditors:||||
||amounts<br>falling due within one year||||
|||2023||2022|
|||||f|
||Other taxes and social security|220||5,272|
||Other creditors|||278|
||Accruals|4,735||4,385|
|||4,955||9,935|





|Movement<br>in funds|||||
|---|---|---|---|---|
|||Incoming|||
|||resources|||
|||||At 31|
|||(including|Resources|March|
||At 1April|other<br>gains/losses|expended|2023|
||2022|)|||
|||f|||
|Restricted funds:|||||
|Restricted income funds:|||||
|BBCChildren<br>in Need (CIN)|5,852||(5,852)||
|Big Lottery (BIG)|33,055|93,743|(100,078)|26,720|
|Make some noise (MSN)|38,492||(38,492)||
|Health Education||10,455|(10,455)||
|PCC - Respite DFE||19,373|(19,373)||
|Devon Community|||||
|Foundation<br>Thrive with Five||7,000|(7,000)||
|South West ADCS||29,000|(29,000)||
|Other restricted|6,205|38,593|(44,798)||
|Total|83,604|198,164|(255,048)|26,720|
|Unrestricted<br>funds:|||||
|General funds|57,744|43,120|(68,513)|32,351|
|Designated<br>funds:|||||
|General<br>Fund|52,753|||52,753|
|Total|52,753|||52,753|
|Total funds|194,101|241,284|(323,561)|111,824|





## 

|14|Analysis|of|net assets|between<br>funds||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||Unrestricted||
||||||||||Total|
|||||||||funds||
||||||||||f|
||Fixed assets|||||||14,030|14,030|
||Net current||assets|||||97,794|97,794|
|||||||||111,824|111,824|
|15|Reconciliation ofnet debt|||||||||
||||||||||At 31|
||||||||At 1April||March|
||||||||2022|Cash flows|2023|
||||||||f|f|f|
||Cash and cash equivalents||||||181,626|(97,793)|83,833|
||||||||181,626|(97,793)|83,833|
||Net debt||||||181,626|(97,793)|83,833|
|16|Commitments|||||||||
||Operating||lease commitments|||||||
||Annual|commitments||under non-cancellable|operating|leases are as follows:||||
|||||||2023|2023|2022|2022|
||||||Land and|||Land and||
||||||||Other||Other|
||||||buildings|||buildings||
|||||||f||f||
||Operating||leases with|expiry date:||||||
||Within|one year||||7,000||||
||In the|second to fifth years inclusive||||||7,000||
|||||||7,000||7,000||
||Pension|commitments||||||||
||||||||2023||2022|
||||||||f||f|
||The pension cost charge to the company|||||||||
||amounted||to:||||4,290||1,807|
|17|Related|party disclosures||||||||
||Controlling||party|||||||





## 

## 

||||Unrestricted|Restricted|||
|---|---|---|---|---|---|---|
||||funds|funds|Total funds|Total funds|
||||2023|2023|2023|2022|
||||f|f|f|f|
|Income and endowments||from:|||||
|Donations<br>and legacies|||||||
|Charitable<br>grants received|||23,942|198,164|222,106|161,500|
|Donations<br>and legacies|||4,665||4,665|16,859|
||||28,607|198,164|226,771|178,359|
|Charitable<br>activities|||||||
|Family contributions|(activitiesj||5,993||5,993|12,849|
|Fundraising|||300||300||
|Events|||7,430||7,430||
|Room hire and training|||790||790||
||||14,513||14,513|12,849|
|Other|||||||
|Covid-19 JRSgrants received||||||234|
|||||||234|
|Total income and endowments|||43,120|198,164|241,284|191,442|
|Expenditure<br>on:|||||||
|Other expenditure|||||||
|Advertising|||10,453||10,453|11,944|
|Activities<br>and workshops|||10,196|17,614|27,810|21,880|
||||20,649|17,614|38,263|33,824|
|Employee costs|||||||
|Salaries/wages|||1,384|220,922|222,306|151,382|
|Employer's<br>NIC|||227|12,248|12,475|11,019|
|Pension costs|||26|4,264|4,290|1,807|
|Staff recruitment||||||12,722|
|Staff training|||5,625||5,625|3,884|
|Staff welfare|||965||965|497|
||||8,227|237,434|245,661|181,311|
|Motor and travel costs|||||||
|Travel and subsistence|||1,565||1,565|753|
|Business mileage costs|||236||236|168|
|reimbursed|||||||
|Fares|||1,200||1,200|1,286|
||||3,001||3,001|2,207|
|Premises costs|||||||
|Rent and service charges|||9,349||9,349|11,636|
|Rates and water|||1,083||1,083|1,459|
|Premises cleaning|||604||604|699|
|Premises insurances|||435||435|747|





## 

|Friends And Families ofSpecial Children<br>Ltd.<br>Detailed Statement of Financial Activities|||||
|---|---|---|---|---|
|Premises<br>repairs and<br>maintenance|827||827|6,401|
||12,298||12,298|20,942|
|General administrative<br>costs,|||||
|including<br>depreciation<br>and|||||
|amortisation|||||
|Depreciation<br>of Fixtures and<br>fittings|5,578||5,578|4,811|
|Depreciation<br>ofComputer<br>equipment|1,185||1,185|1,482|
|Bank charges|13||13|343|
|General insurances|256||256|3,374|
|Software,<br>ITsupport<br>and related<br>costs|1,319||1,319|26,211|
|Stationery<br>and printing|3,679||3,679|6,574|
|Subscriptions|200||200|356|
|Sundry expenses||||46|
|Telephone,<br>fax and broadband|2,188||2,188|1331|
||14,418||14,418|44,528|
|Legal and professional<br>costs|||||
|Audit/Independent<br>examination<br>fees|1,200||1,200|900|
|Accountancy<br>and bookkeeping|3,100||3,100|2,959|
|Other legal and professional|5,620||5,620|5,520|
|costs|||||
||9,920||9,920|9,379|
|Total ofexpenditure<br>ofother costs|68,513|255,048|323,561|292,191|
|Total expenditure|68,513|255,048|323,561|292,191|
|Net gains on investments|||||
|Net expenditure|(25,393)|(56,884)|(82,277)|(100,749)|
|Net expenditure<br>before other<br>gains/(losses)|(25,393)|(56,884)|(82,277)|(100,749)|
|Other Gains|||||
|Net movement<br>in funds|(25,393)|(56,884)|(82,277)|(100,749)|
|Reconciliation<br>offunds:|||||
|Total funds brought<br>forward|110,497|83,604|194,101|294,850|
|Total funds carried forward|85,104|26,720|111,824|194,101|