Friends And Families of Special Children Ltd. Trustees' Report and Unaudited Accounts 31 March 2024 Friends And Families of Special Children Ltd. Contents ||Pages| |---|---| |Trustees'AnnualReport|2 to 5| |IndependentExaminer'sReport|6| |Statement of FinancialActivities|7| |SummaryIncomeandExpenditure Account|8| |BalanceSheet|9| |Statement ofCashflows|10| |Notesto the Accounts|11 to 18| |DetailedStatement of FinancialActivities|19 to 20| Page 1 Friends And Families of Special Children Ltd. Trustees Annual Report The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS Company No. 07414172 Charity No. 1140826 Principal Office Virginia House Centre Peacock Lane Plymouth Devon PL4 0DQ Registered Office Virginia House Centre Peacock Lane Plymouth Devon PL4 0DQ ## Directors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: H.M. Bowditch T. Hardy (Resigned 12 May 2023) A. Lyons (Resigned 5 April 2023) J. O'Neill (Resigned 6 November 2023) ' K. O Shaughnessy S. Parker A. Phillips D. Stevens Key Management Personnel Chair Kay O'Shaugnessy Chief Executive Officer Tim Tod ## Accountants Precise Accountants Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 5WR Page 2 Friends And Families of Special Children Ltd. Trustees Annual Report ## Bankers NatWest Bank Plc - 12 16 Old Town Street Plymouth Devon PL1 1DG ## OBJECTIVES AND ACTIVITIES The Charity is driven by all beneficiaries; parents, children and young people, to ensure that all of our services are needs led and tailored to meet the differing disabilities of our children. Our services are available for any family that has a child with an additional need who lives in Plymouth and the surrounding area. Our core services include: • Free and confidential information, advice, emotional support and advocacy for parents and carers. This includes Parent carer/one-to-one information and advice, helping with Disability Living Allowance, Personal Independence Payment form filling, supporting, and advocating for families at structured meetings. • Social and leisure events for the whole family as well as specific groups aimed at children, young people and all their siblings. These include: 1. Making sense - providing a mix of support and activities leading facilitated by a parent with their own lived experience for children for children and young people with profound .and multiple learning disabilities and or life limiting conditions aged between 0 -25. 2. Fun and Freedom - supporting young carers with a disabled sibling or parents with a disability. This includes weekends away day trips and activities. This also enabled peer to peer support and a forum for the young people to “off load”. 3. Adventure Club – providing activities open to any child/ young person with a disability or an additional aged 0 to 14. 4. Youth Adventure - providing a mix of activities and social events for young disabled people aged between 14 and 25. These activities allow the young people to have fun but also aim for them to gain independence and social skills and peer to peer support. 5. Little Steps Together – this is a new group for parent carers with a child aged 0 to 5 with a disability or additional need. Activities support child development and opportunities to meet other parents and carers. 6. Lending Library – specialist toys and equipment such as beach wheelchair, switch toys, weighted blankets, sensory toys are available for families to borrow for up to 4 weeks to try equipment to see if the difference it makes make for their family. We provide information and support the grant applications to purchase specialist toys and equipment. 7. Sensory room, this can be booked by our families of children and young people who can explore their sensory needs. - Social action and volunteering opportunities for our beneficiaries through our peer-to-peer work. - Educational/ learning workshops for parents and carers to develop knowledge and skills relevant to their child and their challenges or disability. - Drop Ins for parent carers to share information and to gain valuable peer to peer support. Page 3 Friends And Families of Special Children Ltd. Trustees Annual Report ## ACHIEVEMENTS AND PERFORMANCE Each year when I write the annual review of our work over the last year, I am immensely proud of the work we undertake, the number of families that we support and the life changing impact our work has on so many families living in and around Plymouth. Over the last year Friends and Families of Special Children has continued to deliver our core services, met, and achieved all our outcomes and exceeded expectations in all areas. All our targets and indicators, both grant and self-regulated, have been exceeded. The need for our services remains very clear through the number of families continually registering with us, averaging three per week, the number of referrals we receive from other agencies, and the fact that our activities and training opportunities are always well attended. We continue to develop good working relationships and support from both statutory and voluntary organisations in the city, which means that our services are promoted well within the city and our profile raised This is something that we continue to develop as we are not only able to reach more families, but also offer families more opportunities by joint working. Training opportunities give our beneficiaries skills and knowledge to implement at home and the chance to receive support in an informal environment. The feedback we have received from all sessions we have facilitated has been extremely positive. As a result of this, we will continue to grow this area of our services, offering more training opportunities and running regular Drop Ins. We have acknowledged and planned for this, looking for more resources being made available to continue this work. However, despite all the exciting and innovative work there is still much work to do, and more projects are planned. Continuous evaluation has shown that financial worries and hardships, emotional struggles, organisational disharmony, and feelings of isolation remain to have a huge impact on family well-being, quality of life, family dynamics, relationships and are the key issues for many families, and can lead to either survival or breakdown. All our services are designed to address all of these issues and try to give the best opportunities and quality of life possible for all our beneficiaries be they parent/adult carers, young disabled people of young carers. We are grateful to all those who support us to continue our work whether that be by donating money, time or equipment and support. We look forward to continued support and providing services to even more families. ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing document The Trustees consider that the current close band of Trustees works best for this organisation. Trustees are elected annually at the Annual General Meeting and any potential new trustees are invited to attend the AGM. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 4 Friends And Families of Special Children Ltd. Trustees Annual Reporl The above report has been prepared in accordance with the provision5 applicable lo companies subject lo Ihe small companies regime as sel out in Part 15 of Ihe Companies Act 2006 and in accordance with the Charities SORP IFRS102). Signed on behalf ol the boar(i K. O'shaughnessy Trustee 06 November 2024 Page 5 Independent Examiners Report ## Friends And Families of Special Children Ltd. Independent Examiner's Report to the trustees of Friends And Families of Special Children Ltd. I report to the charity trustees on my examination of the financial statements of Friends And Families of Special Children Ltd. for the year ended 31 March 2024. ## Responsibilities and basis of report As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'.) Having satisfied myself that the financial statements of the Charity 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 financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## Independent examiner's statement As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of FMAAT, which is one of the listed bodies. I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: - accounting records were not kept in accordance with section 386 of the 2006 Act ; or - the financial statements do not accord with those records; or - the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or - the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Mr Lee James Hardacre FMAAT Precise Accountants Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 5WR 06 November 2024 Page 6 Friends And Families of Special Children Ltd. Statement of Financial Activities ## for the year ended 31 March 2024 |for the year ended 31 March 2024||||| |---|---|---|---|---| |Notes
Income and endowments
from:
Donationsandlegacies
4
Charitableactivities
5
Total
Expenditure on:
Other
6
Total
Netgainsoninvestments
Net expenditure
7
Transfersbetweenfunds
Net expenditure before other
gains/(losses)
Othergainsandlosses
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward|Unrestricted
funds
2024
£
63,028
7,248|Restricted
funds
2024
£
201,979
-|Totalfunds
2024
£
265,007
7,248|Totalfunds
2023
£
226,771
14,513| ||70,276
85,722|201,979
215,742|272,255
301,464|241,284
323,561| ||85,722
-|215,742
-|301,464
-|323,561
-| ||(15,446)
-|(13,763)
-|(29,209)
-|(82,277)
-| ||(15,446)|(13,763)|(29,209)|(82,277)| ||(15,446)
85,104|(13,763)
26,720|(29,209)
111,824|(82,277)
194,101| ||69,658|12,957|82,615|111,824| Page 7 Friends And Families of Special Children Ltd. Summary Income and Expenditure Account for the year ended 31 March 2024 |Income
Gross incomefor the year
Expenditure
Depreciationandchargesfor
impairment of fixedassets
Totalexpenditurefor the year
Net expenditure before taxfor the year
Net expenditurefor the year|2024
£
272,255
272,255
294,252
7,212
301,464
(29,209)
(29,209)|2023
£
241,284| |---|---|---| |||241,284| |||316,798
6,763| |||323,561| |||(82,277)| |||(82,277)| Page 8 Friends And Families of Special Children Ltd. Balance Sheet ## at 31 March 2024 |at 31 March 2024|| |---|---| |Company No.
07414172
Notes
2024
£
Fixed assets
Tangibleassets
9
12,497
12,497
Current assets
Debtors
10
37,634
Cashat bankandin hand
36,428
74,062
Creditors: Amountfallingdue within one year
11
(3,944)
Netcurrent assets
70,118
Totalassets lesscurrentliabilities
82,615
Net assetsexcludingpension asset orliability
82,615
Totalnet assets
82,615
Thefundsofthecharity
Restrictedfunds
12
Restrictedincomefunds
12,957
12,957
Unrestrictedfunds
12
Generalfunds
41,905
Designatedfunds
27,753
69,658
Reserves
12
Totalfunds
82,615|2023
£
14,030| ||14,030
18,916
83,833| ||102,749
(4,955)| ||97,794
111,824| ||111,824| ||111,824| ||26,720| ||26,720
32,351
52,753| ||85,104| ||111,824| These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 06 November 2024 And signed on its behalf by: ' K. O Shaughnessy Trustee 06 November 2024 Page 9 Friends And Families of Special Children Ltd. Statement of Cash flows for the year ended 31 March 2024 |Cashflowsfrom operatingactivities
Net expenditure perStatement ofFinancialActivities
Adjustmentsfor:
Depreciation ofproperty,plantand equipment
Othergains/losses
Increasein tradeand other receivables
Increase/(Decrease)in tradeand other payables
Netcash usedin operatingactivities
Cashflowsfrominvestingactivities
Paymentsfor property,plantand equipment
Netcash usedininvestingactivities
Netcashfromfinancingactivities
Net decreaseincash andcash equivalents
Cash andcash equivalentsat the beginningofthe year
Cash andcash equivalentsat the end ofthe year
Componentsofcash andcash equivalents
Cashand bankbalances|2024
£
(29,209)
7,212
-
(18,718)
2,919
(37,796)
(5,679)
(5,679)
-
(43,475)
83,833
40,358
36,428
36,428|2023
£
(82,277)
6,763
-
(16,997)
(5,330)| |---|---|---| |||(97,841)
(302)| |||(302)| |||| |||-| |||| |||(98,143)| |||181,626| |||83,483| |||| |||83,833| |||| |||83,833| Page 10 Friends And Families of Special Children Ltd. Notes to the Accounts - for the year ended 31 March 2024 - 1 Accounting policies ## Basis of preparation 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular Designated funds purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## Income - Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure expenditure is reported gross in the SoFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services and These are only included in income (with an equivalent amount in facilities expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to revaluation of fixed market value at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 11 Friends And Families of Special Children Ltd. Notes to the Accounts ## Expenditure Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any expenditure VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising These comprise the costs associated with attracting voluntary income, funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its charitable activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. ## Taxation The charity is exempt from corporation tax on its charitable activities. ## Tangible fixed assets and depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures and fittings 20% Reducing balance Computer equipment 25% Straight line ## Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 12 Friends And Families of Special Children Ltd. Notes to the Accounts ## Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## Research and development Expenditure on research and development is written off in the year in which it is incurred. ## Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. ## Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. Page 13 Friends And Families of Special Children Ltd. Notes to the Accounts ## Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. ## Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. - 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. - 3 Statement of Financial Activities - prior year |3
Statement ofFinancialActivities-prior year|||| |---|---|---|---| |Income and endowmentsfrom:
Donationsandlegacies
Charitableactivities
Total
Expenditure on:
Other
Total
Netincome
Netincome before other
gains/(losses)
Othergainsandlosses:
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward|Unrestrict
edfunds
2023
£
28,607
14,513
43,120
68,513
68,513
(25,393)
(25,393)
(25,393)
110,497
85,104|Restricted
funds
2023
£
198,164
-
198,164
255,048
255,048
(56,884)
(56,884)
(56,884)
83,604
26,720|Total
funds
2023
£
226,771
14,513| ||||241,284
323,561| ||||323,561| ||||(82,277)| ||||(82,277)| ||||(82,277)
194,101| ||||111,824| Page 14 Friends And Families of Special Children Ltd. ## Notes to the Accounts - 4 Income from donations and legacies |4
Incomefrom donationsandlegacies||||| |---|---|---|---|---| |Charitablegrantsreceived
Donationsandlegacies
5
Incomefromcharitable activities
Familycontributions(activities)
Fundraising
Events
Room hireand training
6
Other expenditure
Activitiesand workshops
Marketingand promotion
Employeecosts
Motorand travelcosts
Premises costs
Amortisation,depreciation,
impairment,profit/losson
disposalof fixedassets
Generaladministrativecosts
Legaland professionalcosts
7
Net expenditure before transfers
Thisis statedaftercharging:
Depreciation ofownedfixedassets|Unrestricted
£
51,105
11,923
63,028
Unrestricted
£
93
5,950
47,078
1,240
6,764
7,212
8,846
8,539
85,722|Restricted
£
201,979
-
201,979
Unrestrict
ed
£
7,148
-
-
100
7,248
Restricted
£
18,820
3,357
181,876
880
4,451
-
6,358
-
215,742
2024
£
7,212|Total
2024
£
253,084
11,923
265,007
Total
2024
£
7,148
-
-
100
7,248
Total
2024
£
18,913
9,307
228,954
2,120
11,215
7,212
15,204
8,539
301,464|Total
2023
£
222,106
4,665| |||||226,771| |||||Total
2023
£
5,993
300
7,430
790| |||||14,513| |||||Total
2023
£
27,810
10,453
245,661
3,001
12,298
6,763
7,655
9,920| |||||323,561| |||||2023
£
6,763| Page 15 Friends And Families of Special Children Ltd. Notes to the Accounts |FriendsAndFamiliesofSpecialChildrenLtd.
Notesto the Accounts|||| |---|---|---|---| |8
Staffcosts
Salariesand wages
Socialsecuritycosts
Pensioncosts
No employee received emolumentsin excessof£60,000.
9
Tangiblefixed assets
Cost or revaluation
At 1 April2023
Additions
At 31 March 2024
Depreciation andimpairment
At 1 April2023
Depreciationchargefor the
year
At 31 March 2024
Net bookvalues
At 31 March 2024
At 31 March 2023
10 Debtors
Trade debtors
Other debtors
Prepaymentsandaccruedincome
11 Creditors:
amountsfallingdue within one year
Other taxesandsocialsecurity
Accruals|2024
210,327
11,345
4,246
225,918
Fixtures
and
fittings
£
18,971
5,679
24,650
14,228
1,835
16,063
8,587
4,743
2024
£
19,805
8,403
9,426
37,634
2024
£
3,139
805
3,944|Computer
equipment
£
45,929
-
45,929
36,642
5,377
42,019
3,910
9,287|2023
222,306
12,475
4,290| ||||239,071| ||||Total
£
64,900
5,679| ||||70,579| ||||50,870
7,212| ||||58,082| ||||12,497| ||||14,030| ||||2023
£
4,000
601
14,315| ||||18,916| ||||2023
£
220
4,735| ||||4,955| Page 16 Friends And Families of Special Children Ltd. Notes to the Accounts ## 12 Movement in funds |12 Movementinfunds|||||| |---|---|---|---|---|---| ||At 1 April
2023
-
26,720
-
-
-
-
-
-
26,720
32,351
52,753
52,753
111,824|Incoming
resources
(including
other
gains/losses
)
£
20,000
94,597
20,000
4,950
36,467
4,800
18,909
2,256
201,979
70,276
-
-
272,255|Resources
expended
£|Gross
transfers
£
-
-
-
-
-
-
-
-
-
25,000
(25,000)
(25,000)
-|At 31
March
2024
£
2,871
7,135
-
9
-
-
2,751
191| |Restrictedfunds:
Restrictedincomefunds:
NationalLotteryCommunity
Fund
BigLottery(BIG)
WestonFamily Grant
DevonCountyCouncil
PCC -Respite DFE
DevonCommunityFoundation
Thrive withFive
LivewellFoundation-Peer to
PeerProject
Other restricted
Total
Unrestrictedfunds:
Generalfunds
Designatedfunds:
GeneralFund
Total
Totalfunds|||||| ||||(17,129)||| ||||(114,182)||| ||||(20,000)||| ||||(4,941)||| ||||(36,467)||| ||||(4,800)||| ||||(16,158)||| ||||(2,065)||| ||||(215,742)
(85,722)
-
-
(301,464)||| ||||||12,957| ||||||41,905
27,753| ||||||27,753| ||||||| ||||||82,615| Purposes and restrictions in relation to the funds: Restricted funds: National Lottery Community Fund Big Lottery (BIG) Weston Family Grant Devon County Council PCC - Respite DFE Devon Community Foundation Thrive with Five Livewell Foundation - Peer to Peer Project Other restricted Page 17 Friends And Families of Special Children Ltd. Notes to the Accounts ## Designated funds: ## General Fund ## 13 Analysis of net assets between funds |13 Analysisofnet assetsbetweenfunds|||| |---|---|---|---| |Fixedassets
Netcurrentassets
14 Reconciliation ofnet debt
Cashandcash equivalents
Net debt|At 1 April
2023
£|Unrestricte
dfunds
£
12,497
70,118
82,615
Cashflows
£|Total
£
12,497
70,118| ||||82,615| ||||At 31
March
2024
£| ||83,833|(47,405)|36,428| ||83,833
83,833|(47,405)
(47,405)|36,428| ||||36,428| ||||| |15 Commitments
Operatingleasecommitments
Annualcommitmentsunder non-cancellable operatingleasesareasfollows:
2024
2024
2023
Land and
buildings
Other
Land and
buildings
£
£
£
Operatingleaseswith expiry date:
Within one year
-
-
7,000
-
-
7,000
Pensioncommitments
2024
£
The pensioncostcharge to thecompany
amounted to:
4,246
16 Related party disclosures
Controlling party|||2023
Other
£
-| ||||-| ||||2023
£
4,290| ||||| The company is limited by guarantee and has no share capital; thus no single party controls the company. Page 18 Friends And Families of Special Children Ltd. Detailed Statement of Financial Activities ## for the year ended 31 March 2024 |for the year ended 31 March 2024||||| |---|---|---|---|---| |Income and endowmentsfrom:
Donationsandlegacies
Charitablegrantsreceived
Donationsandlegacies
Charitableactivities
Familycontributions(activities)
Fundraising
Events
Room hireand training
Total income and endowments
Expenditure on:
Other expenditure
Activitiesand workshops
Marketingand promotion
Employeecosts
Salaries/wages
Employer'sNIC
Pensioncosts
Stafftraining
Staffwelfare
Motorand travelcosts
Travelandsubsistence
Businessmileagecosts
reimbursed
Fares
Premises costs
Rentandservicecharges
Ratesand water
Light,heatand power
Premises cleaning
Premisesinsurances
Premisesrepairsand
maintenance|Unrestricted
funds
2024
£
51,105
11,923
63,028
7,148
-
-
100
7,248
70,276
93
5,950
6,043
43,693
787
1,507
0
1,091
47,078
544
256
440
1,240
2,432
1,306
364
-
752
1,910
6,764|Restricted
funds
2024
£
201,979
-
201,979
-
-
-
-
-
201,979
18,820
3,357
22,177
166,634
10,558
2,739
1,945
-
181,876
-
-
880
880
4,451
-
-
-
-
-
4,451|Totalfunds
2024
£
253,084
11,923
265,007
7,148
-
-
100
7,248
272,255
18,913
9,307
28,220
210,327
11,345
4,246
1,945
1,091
228,954
544
256
1,320
2,120
6,883
1,306
364
-
752
1,910
11,215|Totalfunds
2023
£
222,106
4,665| |||||226,771| |||||5,993
300
7,430
790| |||||14,513| |||||241,284
27,810
10,453| |||||38,263| |||||222,306
12,475
4,290
5,625
965| |||||245,661| |||||1,565
236
1,200| |||||3,001| |||||9,349
1,083
-
604
435
827| |||||12,298| Page 19 Friends And Families of Special Children Ltd. ## Detailed Statement of Financial Activities ## General administrative costs, |Generaladministrativecosts,||||| |---|---|---|---|---| |includingdepreciationand
amortisation
Depreciation of Fixturesand
fittings
Depreciation ofComputer
equipment
Bankcharges
General insurances
Software,ITsupportand related
costs
Stationeryand printing
Subscriptions
Telephone,fax and broadband
Legaland professionalcosts
Audit/Independent examination
fees
Accountancyand bookkeeping
Otherlegaland professional
costs
Totalofexpenditure ofothercosts
Totalexpenditure
Netgainsoninvestments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward|5,377
1,835
41
2,270
3,376
2,029
499
631
16,058
1,200
1,840
5,499
8,539
85,722
85,722
-
(15,446)
(15,446)
-
(15,446)
85,104
69,658|-
-
-
-
4,540
653
-
1,165
6,358
-
-
-
-
215,742
215,742
-
(13,763)
(13,763)
-
(13,763)
26,720
12,957|5,377
1,835
41
2,270
7,916
2,682
499
1,796
22,416
1,200
1,840
5,499
8,539
301,464
301,464
-
(29,209)
(29,209)
-
(29,209)
111,824
82,615|5,578
1,185
13
256
1,319
3,679
200
2,188| |||||14,418| |||||1,200
3,100
5,620| |||||9,920| |||||| |||||323,561| |||||323,561
-| |||||(82,277)| |||||(82,277)
-| |||||(82,277)| |||||194,101| |||||111,824| Page 20