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 P￿Mouth
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.
lmvow￿lma
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 CIrcums￿nceS 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 t1￿M 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 a￿ets
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% stra￿ht 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 ￿d￿ctIon 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 Analy￿9 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