Frlend$ And Fwmllles of Speclal Chlldren Ltd. Charfty No. 1140826 Company No. 07414172 Trustees, Report and Unaudlted Accounts 31 March 2025
Frfends And Famllles of Speclal Chlldren Ltd. Content$ Pages 2tolO Trustees, Annual Report Independent Examiner'5 Report Statement of Financi?1 Artivities li 12 Summary Income and Eypenditure Account Balance Sheet 13 14 Notes to the Accounts 15to22 Detailed Statement of Financial Activities 23to24 Page I
Frlends And Families of Speclal Chlldren Ltd. Trustees Annual Report The tru5tee5, who are also dlrertor5 Qf the charity for the purpose5 Qf the Companies Act 2TrJ6. present their report wlth the unaudited financial statements of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAIL5 Company No. 07414172 Charlty No. 1140826 Prlnclpal Offlce VIT8lnla House Centre Peacock Lane PMouth Devon PL4 ODQ Reglstered Offlce Vlrglnla House Centre Peacock Lane Plymouth Devon PL4 ODQ DSrector5 and Trustees The Dlrectors ol the charltable company are It5 Trustees for the purposes of Charlty law. The followln8 Dlrectors and Trustee5 served durlng the year.. H.M. Bowdltch J. Morcom K. O'Shau8hnes5V S. Parker A. Phllllps D. Steveng IResl8ned 14 December 20241 Key Management Personnel Chalr Kay O'Shau8nessy TIM Tod Ire$S8nedl Chlef ExecutSve Officer A¢countants Preclse A¢¢ountants Ltd Llnlt 4 Seaton Park 36Wllllam Prance Road Derrlford Plymouth PL6 5WR Page 2
Frlends And Familie5 of Speclal Chlldren Ltd. Trurtees Annual Rèport Each year when I write the annual revlew of our work over the last year. l am Immensely proud of the work we undertake, the number ol families that we support and the life chan8ln8 impact our work has on so many families living In and around Plymouth. A5 Trustees OUT mandate Ss to govern the strateg1¢ dlrectlon of the charlty. malntaln the Integrity and transparency of our Standards of service5, SUPPOrt employment and flnancial reportin8, and ensure that we are compliant wlth applicable laws and Te8ulatlons. Our Vlslon - A world where farnilles and thelr ehlldren. Irrespertlve of their di5abillty or Impalrment, tan reach thelr full potentlal and thrlve. Mlsslon - To support and empower famllles wlth chlldren Ilvln8 wlth a disability or Smpalrment. We do this by provldin8 servlces and artivitSes for the whole famlly so that everyone gets to Ilve their best Ilfe. V•lues Incluslvltv StrSvlng for a so¢lety thays acce551ble to everyone. Determlnatlon We won't stop. Professionalism Accountable for all we say and do. Frlendliness Showing compasslon and klndnes5 everywhere we go. To8etherness Comlng together to make 8ood thin8s happen. Friends and Families of Speclal Chlldren was established as a charlty 22 years a80 'SUPPOrtSn8 and empowerlng famllles wlth disabled ¢hlldren" Founded by our Chair, who has a daughter wlth dlsabllltles, to offer practlcal advlce. support. and lun actlvitles to Chlldren wlth a dlsablllty or impalrments and thelr larnilie5 In and around Plymouth. Currently 50% of our Tfustees have 'llved experlen¢e" all of whorn now have chlldren who are now young adults. Hall of our workforce also brln8s 'llved experlence" Into thèlr roles. Our charity is now employlng several Indlvldva15 as Peer Support Workers that bTln8 '1ived experience" of not lust Ilvln8 wlth thelr disablllty or Impalrment but a ran8e of addltlonal resources that wlll be useful to others wSth slmllar Ilved experience Over the last year FrSends and Famllles ol Speclal Chlldren has contlnued to dellver our core servl¢e5, met, and achleved all our outcomes and exceeded eKpectation5 In all areas. All our targets ènd Indlcators, both grant and self.regulated, have been e¥¢eeded. We currently support, over I7 famSlles who Ilve wlthln a 25.mlle radlus of Plymouth. The need for our servlces rerraSn5 very clear throu8h the number of famllle5 contlnually re8lsterlng wlth us, avera8lng threè per week, the number of referrals we receSve Irom other a8encies, and the fact that our actlvltles and tralnln8 opportunities are always well attended. Pa8e 3
Frlend5 And Famllles of Speclal Chlldren Lld. Trustees Annual Report We continue to develop 8ood working relationships and support from both statutory and voluntary organSsations in the city, which mean5 that our services are prornoted well wlthln the clty and our profile raised This Is somethin8 that we continue to develop as we are not only able to reach more families, but also offer families more opportunities by iolnt working. Thls year has been a challenglng one as fundralsln8 has been In¢re451n8ly dlfflcult. Avallable f4Jnds are less, and more people are chaslng each fundin8 Pot. As a result. durSng this financial year, we agreed that the structure of the team needed to change focu5, and we have now reduced to two members of full-time staff. Thls wa5 be¢ause some of the are¥s that we have expanded Into have been difficult to secure lundSn8 for, and for various reasons we have a8reed we do not want to continue with these prolects anymore. This has iesulted In a cost saving of tirca £60,000 per annum. It Is 1Skely that we will Sncrease some of our part time members of the tlme. however at this tlme we are currently lfi the process of preparing a new buslness plan for the next three years. The tru5tee5 are focussed on what we want to dellver, and what we can dellver In the current market. As part of the business plan. the stiueture of iht or8anisation 15 belng considered as a whole. to ensure sustalnablllty long term. Part of our bu51ne$5 development plan has been to capture 5eTvlce u5eT5 much earller In thelr journey, to Increase the support we can provide much earlier on, together wlth referrals out, when we are not able to asslst. Famllles will often conract Us when they are years Into theSr Ilves carlng for dlsabled ¢hlldren. when they are already faclng $18nSflcant Isolation, lonellne55 and dlfflcultSe5 wlth the 5y5tem. Our plan has been (which we wlll be focussing on more heavlly In our new buslness planlls how to flnd the famllles much earller. We have made secure Ilnks with the local health visltin8 tea who can now reler to U5, for chlldren with developmental delay Iwlth Of wlthout a dlagnosSsl. We are also hoping to be able to secvr* Ilnks wlth the local hospitals, to 8et dlrect referrals from the neonatal unSt for famille5 wlth new babSes. This Is tlme ¢onsumlng and requlre5 more fundln8 for another rnernber of support staff to focus on th15 prolect, but we are hopln8 to re-dlrert one of our current ieam to thls role. Page 4
Frlend5 And Famllles of Speclal Chlldren Ltd. Trustee5 Annual Report Our workforce is the beating heart of Friends and Famllles. We have strengthened internal communlcatSon and engagement to ensure staff voices are heard and valued. lmvowlma IARnuis Iviiii ISAJIIJ One ol our alms In the new buslness plan Is to locus on bulldln8 further Ilnks wlth other charliies locally. We currentlv Ilnk wlth several such as Aouteways, Mountbatten water sports. POP Idea5, Plymouth Informatlon and Advl¢e lor SEN and PPCV. We also attend many mulii-dls¢iplln3ry forums and meetlngs In the clty. We are the bl88est charlty locally 5UPPOrtlng lèrnllles wlth dlsabled chlldren, but there are pockets of support networks that we know exlst that we cvrrently don't do a huge arnount with. We have commlssloned a dlrect report recently which has Sdentllled the Ioc41 support networks and charltles that we can work wlth. We have a newly appolnted member of the team who we are 80in8 to task wlth reachln8 Out to bulld these ¢onnertion5 in the next 12 months. We have a parent steerln8 8roup who meet wlth one of the team on a re¥ular b3515 to have a chat about the servlce5 we run, how they do or do not meet our beneflclarle5 needs, and what other thin85 we could do to further meet need. We run an annual suryey that Is sent to our lamllles to seek feedback on the servlces we dellver. We are Currently Sn contact with the local University to undertake a hu8e project, to exarnlne the work we deliver, the outcomes we achleve and the Impart that has. We are also explorln8 a better system to obta5n more regular leedba¢k for each Indlvldual activity that we offer, to 8aln Interlm leedback on 5maSler projects, rather than delSvery by the charlty as a whole. Thls 1$ 8olTrg to be overseen by our activitles lead, to ensure the quality ol the data and con515tency ol the approach. Page 5
Frlends And Famllles of Speclal Chlldren Ltd. Trustees Annual fteport Consultstion & Survey Cycle CELEBRATE IMPACT DESIGN SURVEY Month I onth 12 DISTRIBUTE SURVEY ACTION PLEDGES on onth ANALYZE DATA SHARE PLEDGES LMvr• rd lo Stsrt il rnllr IT• wlth IrtyJW lép Mont onth Month DEVELOP PLEDGE5 01STRI8UTE RESULTS .R•vkn tu I ro Our sutyey last year hlghllghted that 60% of our famllles have Ilnked In wlth us lor over 6 years, some for over 15 yearsl Malntalnlng conslstent and trusted 'offers" Is seen as a major reason for thelr contlnued engagement. We are here for the whole famlly. the chlld or young person, thelr slblln85. and thelr paients I carers. We are here lor famllles wlth new. born bables through to those with youn8 adults UP to 25 years old. We are uncondltlonal with our approach offerln8 one off informatlon and 5UPPOrt throu8h to long terrn befTSendSn8 and advocacy. Our ell8lblllty for acce551n8 our servlces Is deliberately broad and flexlble. It could be a workshop addressln8 anxSety about a chSld and thelr development emotional or 50clal developmtnt, throu8h to practl¢al resources and long-term help for famllles wlth chlldren born wlth profound dlsabllltles and Ilfe IlmitlnB condltlons. We welcome $elf.referral$,' and do not requlre an 3s5essment or dlagnosis to access support. Farnllies can access our servlces vla our clty ¢entre settln8 as well as vla outreach Into famlly homes or venues that feel comfortable and approprlate. Tralnln8 OPPOrtunltles glve tsur beneficiarles skllls and knowled8e to Implement at home and the chance to recelve SUPPOrt In an Informal envlronment. The feedba¢k we have recelved from all sesslon5 we have facllltated ha5 been extremely p051tlve. As a result of thls, we wlll contSnue to grow thls area of our servlces, offerlng more trainln8 opportunltles and funnln8 re6ular Drop Ins. We have acknowledged and planned for thls, looklng for more resource5 being made avallable to contlnue thls work. Page 6
Frlends And Famllles of Speclal Chlldren Ltd. Trustees Annual Report However, despite all the exciting and innovative work there is still much wo¥k to do. Contlnuou5 evaluation has shown that financial worries and hardshlps. emotional 5tru88les, or8anisational dlsharmony, and feelings of Isolatlon remaln to have a huge impact on family well-belng, quality of life, family dynamlcs, relationshlps and are the key Issues for manv farnilies, and can lead to elther survival or breakdown. All our servlce5 are desi8ned to address all these Issues and try to 8lve the best opportunities and quality of Ilfe posslble for all our beneficiaries be they parenvadult carers. young disablefl people of young carers. Our famllies face huge ¢hallen8e5 On top of the already complex and dlfficult realltles ol ¢arln8 for a disabled or neurodivergent child, and although we cannot make everything rlght, our team of committed staff does a magnlficent lob at helpln8 to make thlngs a little better. Otsr core servlces Include.. Free and confldentlal Inlormation. advlce, emotlonal support and advocacy for paients and tarèrs. Thls Include5 Parent cartrlone-to-one InformatSon and advlce, helplng wlth Dlsabillty Llvin8 Allowance, Personal Independ¢n¢e Payment form fSllln& supporting, and advocatlng for famllle5 at Structured meetlng5. There Is huge d15crepancy between those that know what thelr entitlements are and how to fi8ht for what they need, to those who flnd naviBatin8 the system complex and overwhelmlng. At Frlends and Famllles, we make information and advlce a¢ce55ible to all. Whether that Is Ilnks to Brants on the web51te, 1-2-1 help to complete a DiA form. QT advocacy whlle challen8ln8 the System. Through our Famlly and Early Years Support Lead, we offer farnllies the tlme and expertlse to help Complete len8thy beneflt form$ such as DLA and PIP. The re5ylts often lead to some much-needed extra Income as well as speclallst equlpment, speclfi¢ clothln8, Items to help wlth sensory need5, and 50 much more. So¢lal and lels(tie events for the whole famlly as well a5 specillc groups almed at chlldren, youn8 people and all their siblln85. Supportlng the whole family Ss at the core of our v40rk as no one Is unaffected by the hlghs and lows of living Wlth dlsabilities. That Is why we run a range of clubs for everyone includin8 those that benefSclarles can enjoy independently to those that bfln8 the whole family togethtr. Page 7
FrSends And Famllles of Speclal Chlldren Ltd. Trustees Annual Report These include.. Making Sense providing o mix of support ond activities leoding fucilitoted by o PLrrent with their own lived experience fvr ¢hildrenfor children ond young people with profound ond multtple leurning disabilities and or lift limiting conditions uged between 0-25. 2. Fun and Freedom sUPPOrting young ct7rers with o disobled sibling or porents with u disobility. This includes weekends uwuy dt7Y trips and t7ctivities. This also enabled peer ro peersupport ond oforum for the young people to "off loud-. 3. Adventure Club- providing octlvltles open to ony thffld/ young person wlth (J di5obility or an odditionul aged O to 14. Youth Adventure- providlng o mlx of octivitles ond sociol eventsfor young dlsubled people oged between 14 ond 25. These ortlVAtNes allow the young people to hove bur olso oim fvr them to galn Independence und social skills and peer to peersupport. Fumily Artivities - Our subsid15edfamily o¢ilvitie5 are hugely popult7r. They offer the wholeAumily time togerher to enjoy locol spoces ut o more offordable cost. We regulL(rly hire Plymouth Skote Rink whlch enobles us ro offer 100 ticket5 to ourfumilAe5 17nd provide5 at¢e55Nble spocefordifferent need5 6. Little Steps Together- thi5 is (r groupforporent corers with o child oged O to 5 with o disubility or odditionolneed. Artivitie5 5UPPOrt child development ¢ind opportunities to meet other porent5 ond curer5. We organise and facilitate different activities such as playgroups, Aquarium trips, Gym Bubbas, Moo Music, and Sensory Walks. Thi5 ha5 helped children to engage with the activity whilst supportin8 their development such as social and language development. It has also provlded an opportunity for parent5/carer5 to receive information and advice from peers as well as our Famlly Support Team. Lending Librory- speciollst toys ond equipment such os beach wheelchair. swltch toys, weighted blonkets, sensory toy5 are uvoilubleforfvmilies tts borrowfor up to 4 week5 to try equipment to See if the difference it make5 moke for their family. We provide information und sUPPOrt the gront opplicotions to purchase speciolist toys ond equtpment. 8. Sensory Room- thls con be booked by OUT families of children ond young people who cun explore thelr sensory needs. Sociul oction ond volunteering opportunities-for our beneficiaries through our peer-to-peer work 10. Educutionol/ leorning workshops Aor purent5 t7nd corers- to develop knowledge lind skills relevont to their child nd their thDllenqe5 or disobility. Troining opportunities give our beneflciories skills und knowledge to implement t7t home ond the chance to receive 5UPPOrt In tsn informol environmenr. The leedbuck we hove receivedfrom oll sessions we hovefocilituted has been extremely positive. As a result of thi5, we will continue to grow thi5 areu of our services, offering more trolning opportunities. We hove ocknowledged ond plonnedfor this, looking for more resources being mude ovoiloble to continue this work. 11. Drop Ins for porent carers- to shore Informjtion and to gain valuable peer to peer support. Supporting ptirent corers is ot rhe heort of what we do ot Friends ond Families. They are normolly central to theirfomily ond when they ore notfunctloning, It often throws the wholefomityout of bolonce. We regulor artlvities to promote the well-being of our porent curers. 12. Advococy- There ure times when CIrcumsnceS with t7gencie5 become difficult t7nd furnilies need to chullenge Sltuotions to get preferoble oui¢omes. Trjis is often o dounting prote, so during these crisis situotions. we stand ulongside porent corers to empower them to hove t7 voice in decisions thot affect theirfamily. Due to chonges in benefit thresholds for Jomilles living with disobilities. it is now much more difficult to obtcrin grunts that allow basic levels of heolth and wellbeirjg, edu¢otioft, or mobility. We hove seen on ffncreose In fomilies 5eeklng our dv4XU¢V to help t1M ochleve an appropriote level o[support. Page 8
Frlends And Familles of Speclal Chlldren Ltd. Trustèes Annual Report Looking forward we are focused on= Growtng our exi5tin8 offer to reach more families. Developing the quality of our work internally & externally 3. Campai8nin8 on tssues important to our families. 8roadenin8 our a8e tocus to Include eaAv vear5 and Transitlons. Celebratiri8 the impact and outcome of our work that maintains sustainabllity. losin Rernarks Thi5 year has been one of change and restrurture and focusslng on.what we are 8ood at". l extend my thanks to.. Our incredible staff fgr their dedicatlon and profe$5ionalism. The people we support and their families for their trust and collaboration. Our partners and funders for their continued confiden¢e in Friends and Famllles. My fellow trustees for their time, advice and dedicatlon. We rÈmalA passionate, pro8ressive and person led and excited to meet the future with determlnation and care. Page 9
Frlends And Famllle5 of Speclal Chlldren Ltd. Strurture* 8oveman¢e and man•8ement Governin8 document The Trustees consider that the current close band of Trustees works best for this or8ani5ation. Trtsstees are elecred annually at the Annual General Meetin8 and any potential new trustees are invited to attend the AGM. The Trustees are responsible for keepin8 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 Cornpanies Act 2006. The Trustees are also re5pon5ible for safeguardin8 the assets of the charlty and hence takin8 reasonable steps for the prevention and detection of fraud and other lrre8ularltles. The above report has been prepared in ac¢ordan¢e with the provisions applicable to companles subject to the small companles re8lme as set out in Part 15 of the Companies Act 2006 and in accordance wlth the Charities SORP IFRS 1021. Kay O'shaughnessv Chair of Trustees 12 November 2025 oSl£xg7 Page 10
Frlends And Famllles of Speclal Chlldren Ltd. Independent Examlners Report Independent Examlner's Report to the trustees of Frlends And Famllles of Speclal Chlldren Ltd. I report to the charity trustees on my examination of the financlal statements of Frlends And Famllles of Special Children Ltd. for the year ended 31 March 2025. Re5ponslbllities and basls of report As the charity'5 tru5tee5 of the company land 3150 Its directors for the purposes of Company lawl you are responsible for the preparatlon of the financlal statements in accordance with the requirements of the Cornpanles Act 21X)61'the 2CKJ6 Act. Havin8 satisfied myself that the flnancial statements of the Charity are not requlred to be audited undef Part 16 of the 2)6 Act and are eligible for independent examination, I report in respect of my examinatlon of your charity's financial statement5 a5 carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carryin8 Out my examination I have followed the Directions given by the Charlty Commission under section 145151 Ibl of the 2011 Act. Independent examlner's ststement I have completed my examination. I can confirm that no material rnatters have come to my attention in connection with the examination giving me cause to believe.. • accountin8 retords were not kept in accordance with section 386 of the 2006 Art . or the financial statements do not accord with those records,. or the financial statement5 do not comply wlth the accounting requirements under section 396 of the 2IXJ6 Act other than any requirement that the financial statements give a 'true and fair, view which is not matter considered as part of an independent examination; or the fin3ncial 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 Republlc of Ireland IFRS 1021. I have no concerns and have come across no othèr matters in connection with the examination to which attention should be diawn In thls report in order to enable a proper understanding of the financlal statements to be reaehed. Lee Hardacre FCCA Precise Accountants Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 SWR 12 November 2025 Page 11
Frfends And Famllles of Speual Chlldren Ltd. Statement of Flnanclal Actlvltles lor the year ended 31 March 2025 Unrestrlrted fvnds 2025 Restrlrted lunds Total funds Totsl funds 2025 2025 2024 Note5 Income and endowments from: Donations and legacies Charitable activities Other 66.783 8,802 490 135,360 202,143 8,802 490 265,007 7,248 Total 76,075 135,360 211,435 272,255 Expendlture on". Other 74,469 141.828 216,297 301,464 Total 74,469 141,828 216,297 301,464 Net Bains on investments Net expendlture Transfers between fvnds 1,606 16,4681 12,4671 14,8621 129,2091 2,467 Net expendlture before other iainslllosses) 4,073 18,9351 14,8621 129,2091 Other galns and losses Net movement In funds 4,073 18,9351 14.8621 129,2091 Recontlllatlon of funds: Total funds brought forward 69,658 12.957 82.615 111,824 Total funds carrled forward 73,731 4,022 77,753 82,615 Page 12
Frfends And Famllles of Speclal Chlldren Ltd. Summary Income and Expend5ture Actount tor the year ended 31 March 2025 2025 2024 Income 211,435 272,255 Gross Income lor the year Expenditurè 211.435 272,255 210,692 294,252 Depreciation and char8es for Impalrment of flxed assets 5,605 7,212 Total expendlture for the yeai Net expenditure before tax for the year 216,297 301,464 14,8621 129,2091 Net expendSture for the year 14.8621 129,2091 PaBe 13
Frfends And Famllles of Spedal Chlldren Ltd. B•lonce Sheet at 31 March 2025 Company No. 07414172 Notes 2025 2024 Flxed aets Tangible assets io 7,327 7,327 12,497 12,497 Current assets Oebtors Cash at bank and Sn hand li 19,679 52,561 72,240 11,8141 70,426 37,634 36,428 74,062 13,9441 70,118 Crndltors: Amount fallin8 due within one year Not curr•nt ass•t$ 12 Totsl assets less current114bSlltles 77,753 82,615 82,615 N•t aswts •xcludSni pensSon asset or Ilablllty 77.753 Total net •ssets 77,753 82,615 The funds of the th•rlty Restrlrted fundi Restrirted income funds 13 4,022 4,022 12,957 12,957 UnrestrScted fvnds General funds Desl8noted funds 13 45,978 27,753 41,905 27,753 73,731 69,658 Reserves 13 Total funds 77,753 82,615 These accounts have been prepared In accordance wlth the speclal provlsions of Part 15 of the Companles Act 2006 relating to small companie5. For the year ended 31 Marth 2025 the company was entltled to exemption under section 477 of the Companles Act 2006 relatin8 to small companies, The members have not requlred the company to obtaln an audlt In accordance with section 476 ot the Companies Act 2006. The directors acknowledge their responslblllties for complylng wlth the requirements of the Companies Act 2CKJ6 with respect to accounting retords and the preparatlon of accounts. Approved by the board on 12 November 2025 And signed on Its behalf by.. K. O'Shau8hnessy Trustee 12 November 2025 Page 14
Frfends And Famllles of Speclal ChSldren Ltd. Notes to the Accounts for the year ended 31 March 2025 l Accountlng pollcles Basls of preparatlon The financial statements have been prepared in accordance with Accountin8 and Reporting by Chgr5ties'. Statement of Recommended Practice applicable to charities preparin8 their account5 in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffectlve I January 20151 (Charitie5 SORP IFRS 10211, the Financial Reportin8 Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Cornpanies Act 21)06. Change In ba515 Of ac¢ountln8 or to prevlous afcounts There has been no change to the accounting policie5 Ivaluation rules and method of accountin81 slnce last year and no chan8es have been made to accounts for previous years. Fund •¢countln8 Unrestricted funds These are avallable for use at the dlscretlon of the trustees In furtherance of the 8eneral objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds whlch Include 8 revaluation reseTre representlng the restatement of investment assets at their market value5. These are available for use subject to restrlctlons Imposed by the donor or throu8h terms of an appeal. Designated fund5 Revaluatlon funds Restrltted funds Income Recognition of income Income Is Included in the Statement of Flnanclal Attlvltie5 ISOFAI when the charlty becomes entStled to, and vlrtually certaln to receive, the income and the amount of the income can be measured wlth 5ufficlent reliablllty. Income with related expenditure Where Income has related expendlture the Income ond related expendlture Is reported gross In the SOFA. Donatlons and le8acle5 Voluntary Income received by way of 8rants, donations and gifts Ss Included In the the SOFA when receivable ènd only when the Charlty has unconditional entitlement to the income. Tax reclalms on donatlons Income from tax reclaims is included In the SOFA at the same time as the and gifts 8ift1donation to which it relates. Donated seNlces and These ore only Included In Income IwSth an equfvalent amount in expenditure) facllltles where the benefit to the Charity is reasonably quantlflable, measurable and material. The value of any volunteer help reteived Is not included In the accounts. Thls is included in the accounts when receivable. Thls Includes any gain or1055 resultln8 from revaluing investments to market value at the end of the year. Volunteer help Investment income Gainslllossesl on revaluation of fixed assets Gainslllossesl on investment assets This includes any 8aSn or loss on the sale of Investments. Page 15
Frfends And Famllles of Speclal Chlldren Ltd. Notes to the Accounts Expendlture Recognition of expenditure Expenditure is recogni5ed on an accruals basis. Expenditure includes any 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 assoclated wrth attractin8 voluntary income, fund5 fundraising trading costs and investment management costs. Expenditure on charitable These comprise the costs incurred by the Charity in the delivery of its activities activities and seNices In the furtherance of sts objects, Including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the tru5tee5 at the end of the year but not yet paid. These include those costs assoclated wlth meetln8 the constltutlonal and statutory requirement5 of the Charity, including any audit/lndependent examlnatlon fees, costs linked to the strateglc mana8ement of the Charlty, together with a share of other administration costs. These are support costs not allocated to a particular actlvltv. Grants payable Governance costs Other expendlture T•x*ilon The charity is exempt from corporatlon tax on its charitable artfvities. T•nilbl¢ flxed •$set$ •nd depr•tl•tSon Depreciation is provided at the following annual rates in order to write off each asset over Its estimated useful life: FSxtures and flttSn8S 20% Reducing balance Computerequipment 25% straht Ilne Freehold Investment propertv Investment propertie5 are measured Inltlally at cost and subsequently at falr value at each balance sheet date and are not depreclated. All galns or losses are taken to the Statement of Financial Activities as they arlse. Stocks Stock is Included at the lower of cost or net realisable value. Donated items of stock are reco8nised at fair value whlch Is the amount the charlty would have been wlllin8 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 dlscount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equSvalents 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 Flow5, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an inte8ral part of the company's cash management. Page 16
Frlend5 And Famllles of Speclal Chlldren Ltd. Notes to the Accounts Trade and other credltors Short term creditors are measured at the transaction price. Other creditors and provision5 are recognised where the charity has a present obligation resulting from a past event that will probablv 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 allowinB for any trade discounts due. Research and development Expenditure on research and development is written off in the year in which r¢ 15 incurred. Forelsn currencles 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 currencie5 Other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchanBe differentes are are taken into account in ?rrivin8 at net incomelexpenditure. Leased asset5 Where the charity enters into a lease which entails taking substantialty 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 classlfied as operating lease5. Assets held under finance leases are Initial 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 dctIon of the lease obligation 50 as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are dirertly attributable to qualifying assets, in which case they are capitalised in accordance with the tharity'5 policy on borrowing costs. Assets held undef 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 incenttves are reteived to enter into operatinB leases, such incentives are recognised as a liability. The aBgre8ate benefit of incentives is reco8ni5ed as a reduction of rental expense on a straight-line basis. Penslon costs The charity operates a defined contribution plan for its employees. A defined contribution plan 15 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 independentty administered fijnds. Recelpt ol donated zood5. facllltle5 and servlces All donated goods, facilities and services reteived are reco8nised within incoming resources and expenditure at an estimate of the value to the charity. Pège 17
Frfends And Famllles of Speclal Chlldren Ltd. Notes to the Accounts 2 Company status r.. The company is a private company Ilmited by guarantee and consequently does not have share capital. 3 Statement of Flnan¢l•l Actlvltles- pflor year Unrestrlrted lunds 2024 Restrl¢ted funds 2024 Total funds 2024 In¢ome and endowments from: Donations and legacies Charitable 3Ctivities 63,028 7,248 201,979 265.007 7,248 Total 70,276 201,979 272,255 Expendlture on: Other 85,722 215,742 301,464 Total 85,722 215,742 301,464 Net Income 115,4461 113,7631 129,2091 Net Income before other Balnslllossesl Othèr 8aSrts and losses.. Net movement In funds 115,4461 113.7631 129,2091 115,4461 113,7631 129,2091 Reconclllatlon of funds: Total funds brought forward Total funds carrled forward 85,104 26,720 111,824 69,658 12,957 82,615 4 Income from donltlons and le84d•s Vnrestrlrted Restrlct•d Tot41 2025 Total Z024 Charitable 8rants received Donatlons and le8aties 59,316 7,467 66,783 135,360 194,676 7,467 202,143 253,084 11,923 135,360 265,007 5 Income from charltable 4rtl¥ltl*s Vnfestrlcted Total Tot•1 2025 2024 Family contributions lactlvitiesl Student placements Room hire and training 8,021 171 8,021 171 7,148 610 610 loo 8,802 8,802 7,248 Page 18
Frlends And Famllles of Speclal Chlldren Ltd. Notes to the Accounts 6 Other Income Unre5trlrted Total Totsl 2025 2024 Insurance claims 490 490 490 490 7 Other expendlture Unrestrfcted Restrl¢ted Total 2025 Total 2024 Artlvities and workshops Marketlng and promotlon 2,016 2,558 11,118 2,822 13,134 5,380 18,913 9,307 Employee costs Motor and travel costs 31,376 675 126,388 500 157,764 1,175 14,080 228,954 2,120 11,215 Premises costs Amortisotion, depreciation, impairment, PTofitllo55 on disposal of fixed assets General administrative costs 13,080 5.605 5,605 7.212 8,412 10,747 74,469 8,412 10,747 216,297 15,204 8,539 301,464 Legal and professlonal costs 141,828 8 Net expendhur• before tr¥n¥f•rs 2025 2024 Thls Is stated after charglng.. Depreciation of owned flxed a55et5 9 Staff costs 5,605 7,212 2025 147,998 5,374 2,672 156,044 2024 210,327 11,345 4,246 225,918 Salarles and wages Social securlty costs Pension costs No employee received emoluments In excess of £60,000. Pa8e 19
Frlends And Famllles of Special Chlldren Ltd. Notes to the Accounts 10 Tan8ible Ilxed 4ssets Flxtures and flttin8S Computer equSpment Total Cost or revalu•tlon At l April 2024 Additions At 31 March 2025 24,650 45,929 135 46.064 70,579 435 71,014 24,950 Depreclatlon and Impalmi•nt At l April 2024 16,063 42,019 58,082 Depreciation char8e for the yejr 1,772 3,833 5,605 At 31 March 2025 17,835 45,852 63,687 Net b¢)ok value$ At 31 March 2025 At 31 March 2024 11 Debtors 7,115 8,587 212 3,910 7,327 12,497 2025 2024 Trade debtors Other debtors Prepayments and accrued Income 930 19,805 8,403 9,426 37,634 8,150 10,599 19,679 12 Cr•dltors: amounts fallln8 due within one year 2025 1024 Other taxes and soclal securlty Accruals 1,009 805 3,139 805 3,944 1,814 Page 20
FAends And Famllles of Speclal Chlldren Ltd. Notes to the Accounts 13 Movement In fvnds IncomSn resources At31 March 2025 1Sncludln8 Atl Aprll other 2024 8alnsllossesl Resources expended Gross transfers Restrlcted funds: Restrlcted Income funds: National Lottery Community Fund 2,871 8ig Lottery IBIGI 7,135 Buildin8 bri8hter future EMR Devon County Council PCC- Respite DFE Livewell Foundatlon Peer to Peer Project Other restricted 12,8711 83,755 io,cN)o 190,5631 iio,0001 15,6041 133,1611 327 595 34,105 944 2,751 191 2,751 2,5 12,5001 11911 Total 12,957 135,360 1141,8281 12,4671 4,022 Unrestrlded funds: Gemral funds 41,905 76,075 174,4691 2,467 45,978 Desl8nated funds: General Fund 27,753 27,753 Totol 27,753 27,753 Total funds 82,615 211,435 1216,2971 77,753 Purposes and restrlction5 In relatlon to the funds: Restricted funds.. National Lottery Communlty Fund Big Lottery IBIGI Buildlng bri8hter future EMR Devon County Countll PCC - Respite DFE Livewell Foundation- Peer to Peer Project Other restrirted Desl8nated funds.. General Fund PaBe 21
Frlends And Famllles of Speclal Chlldren Ltd. Notes to the Accounts 14 Analy9 of net assets between funds Unrestrltted fitnds Total Flxed assets Net current assets 7,327 70,426 77,753 7,327 70,426 77,753 15 ReconcllSatSon of net debt At31 March At l Aprll 2024 Cosh flows 2025 Cash and cash equlvalents 36,428 36,428 16,133 16,133 52,561 52,561 Net debt 36,428 16,133 52.561 16 Commltmènts Operqtlng leose ¢ommltments Annual commitments under non.can¢ellable operatlng leases are as follows: 2025 Land and bulldlng$ 2025 2024 Land •nd bulldSnÉs 2024 Other Othèr Operatln8 leases wSth explry date: Penslon commltments 2025 2024 The pension cost charge to the company amounted to.. 2,672 4,246 17 Related party dlsclosurej Controlllng porty The company Is Ilmlted by guarantee and has no share capital; thu5 no 5in8le party controls the companv. Page 22
Frfends And Famllles of Speclal Chlldren Ltd. Drfalled StatemÉnt of Flnanclal Actlvltles lor the year ended 31 March 2025 Unrestrfcted lunds 2025 Restrlrted funds Totsl tunds 2025 2025 Total fvnd5 2024 Income and endowments from: Donation5 and legacies Charitable grants received Donations and legacies 59,316 7,467 66,783 135,360 194,676 7,467 202,143 253,084 11,923 265,007 135,360 aritable activities Family contributions lactlvltiesl Student placements Room hlre and trainln8 8,021 171 610 8,802 8,021 171 7,148 610 8,802 100 7,248 Other Insurance claim5 490 490 490 490 Tot*1 In¢omo •nd endowments 76,075 135,360 211.435 272,255 Expendlture on: Other expenditure Actlvities and workshops Marketin8 and promotion 2,016 2,558 4,574 11,118 2,822 13,940 13,134 5,380 18,514 18,913 9,307 28,220 Employee costs Salarieslwages Employer's NIC Pen510n ¢05t5 Staff training Staff welfare 29,759 173 547 118,239 5,201 2,125 823 147,998 5,374 2.672 823 210,327 11,345 4,246 1,945 1,091 228,954 897 31,376 897 126,388 157,764 Motor and travel costs Travel and sub5i5tence Business mllea8e cost5 reimbursed Fares 235 500 735 544 256 440 675 440 1,175 1,320 2,120 51)0 Premises tosts Rent and Service charges Rates and water Light, heat and power Premises cleaning Premises insurances Premises repairs and maintenance ,779 1,393 9,779 1,393 6,883 1,306 364 546 546 829 829 752 1.533 1.533 1,910 Pa8e 23
Frlends And Famllles of Speclal Chlldren Itd. Detalled Statement of Flnanclal Actlvltles 13,080 1,000 14,080 11,215 General administrative costs. includin8 depreclation and amortisation Depreciation of Fixtures and fittings Depreciation of Computer equipment Bank char8es Equipment expensed General Insurances Software, IT support and related Costs Statlonery and prlntinB Subscriptlons Sundry expenses Telephone, fax and broadband 1,772 1,772 5,377 3,833 3,833 1,835 878 878 41 2C 2,511 2¢)0 2,511 2,270 1,166 1,166 7,916 1,576 435 120 1,526 14,017 1,576 435 120 1,526 14,017 2,682 499 1,796 22,416 Legal and professlonal costs Auditllndependent examlnatlon fees Accountancy and bookkeepln8 Other legal and professional costs 1,200 1,2 1,200 2,152 2,152 1,840 7,395 7,395 5,499 10,747 10,747 8,539 Total of •xpendlture of other costs 74,469 141,828 216,297 301,464 Total expendltur• Net gains on Investments 74,469 141,828 216,297 301,464 N•t •xpndStur• Transfers between funds 1,606 16,4681 14,8621 129,2091 2,467 12,4671 Net exyndlture before oth•r Snslllossesl Other Gains 4,073 18.9351 14,8621 129,2091 Net movement In fvnds 4,073 18,9351 14,8621 129,2091 Reconclllatlon of funds: Tot81 funds brought forward 69,658 12,9S7 82,615 111,824 Total lunds carrled forward 73.731 4,022 77,753 82,615 Pè8e 24