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2024-03-31-accounts

Charity registration number: 1146664

Spectrum WASP

Annual Report and Financial Statements for the Year Ended 31 March 2024

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Spectrum WASP

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7 to 8
Balance Sheet 9
Notes to the Financial Statements 10 to 19

Spectrum WASP

Reference and Administrative Details

Trustees Heather Johnstone, Chair Andrea Mellors Becky Herward Judi Radford Kate Wightman Gill Savage Nikki Dickinson Charity Registration Number 1146664 Principal Office First Floor Ransom Hall Ransom Wood Mansfield Nottinghamshire NG21 0HJ Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

Spectrum WASP

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Heather Johnstone, Chair Jessica Mason, Secretary (resigned 24 April 2024) Andrea Mellors Becky Herward Nicola Bowers (resigned 24 April 2024) Judi Radford Kate Wightman (appointed 24 April 2024) Gill Savage (appointed 24 April 2024) Nikki Dickinson (appointed 24 April 2024)

Structure, governance and management

Nature of governing document

The charity is operated under the rules of its constitution adopted 29th March 2012 and most recently amended April 2021.

Objectives and activities

Objects and aims

SPECTRUM WASP – is a ‘Not for Profit’ Organisation. The aims and objectives are to raise Funds for the Sole benefit of Children and Young People in the Community, to access ‘Spectrum Wasp’ causes, and goals.

  1. To provide Support, Guidance and information for Parents/Carers and Siblings of Children and Young People on the Spectrum.

  2. To raise Awareness of the effects of Autism, ADHD and Asperger Spectrum Disorder, Disabilities and Special Needs with Children and Young People in our Community.

  3. To provide Training opportunities for Parents/Carers to support them in caring for their Children and Young People who can sometimes be incredibly Challenging.

  4. To provide a varied menu of Activities for our Special Children in order to enhance their quality of life.

Page 2

Spectrum WASP

Trustees' Report (continued)

Objectives, strategies and activities

The Spectrum WASP charity aims to assist local Children and Young People on the Autistic Spectrum with Disabilities, Special and Additional Needs, along with supporting siblings and families in Rainworth, Blidworth, Mansfield, and surrounding areas.

The charity supports some families who are disadvantaged, have low incomes, and have no outside support. Through weekly activities and workshops, Spectrum WASP strives to support with health and wellbeing, life skills, learning, social interactions, friendship groups, and fun. Additionally, a comprehensive training program aids parents and carers in managing children/young people with challenging behaviours.

Spectrum WASP benefits Children/Young People on the Autistic Spectrum, their siblings, and families/carers in Nottinghamshire through support networks, training, meetings, and inclusive social events. Over the past 15 years, the charity has supported over 500+ Children, families, and carers, offering learning opportunities, activities, and life skills programs. The group's support, kindness, and understanding have proven invaluable, enhancing the quality of life for both parents/carers and children/young people.

Public benefit

The activities and services our charity bring to the public is invaluable for the support that is offered to Children, Young People, Parents and Carers.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

Spectrum WASP

Trustees' Report (continued)

Achievements and performance

On our register we have currently supported over 500+ children/young people/siblings over the last 15 years, this figure is constantly increasing due to Families finding themselves in crisis and requiring outside support. We are receiving large amounts of referrals coming through from Local GPs, Social Services, Specialist Nurses, Paediatric Consultants, Local Hospitals, Schools, Family Services and CAMHS to name but a few. We also provide Short Breaks respite care which we offer through a ten-year tender with Nottinghamshire County Council, which is due to end in 2028.

We have our base Pine House at Ransom Wood Mansfield, which is set in a wonderful outdoor space/environment giving us the opportunity to provide a varied programme of indoor/outdoor training and learning activities/workshops which we have now been providing over the last six years. We need to sustain funding to continue growing within our local community as the need for our service is highly in demand.

We provide Activities/Learning and Life Skills Workshops which includes Paediatric First Aid, Online Training with Blue Stream academy also working alongside our local College Vision West Notts. Throughout the year we run our School Holiday programmes which includes activities such as Football, Bowling, Swimming, Bike Club, Residential Breaks and Training Workshops etc. for our children/young people/siblings, parents and carers. Some Children/Young Peoples disabilities are not always visibly identifiable, but the majority of our Children/Young people have a diagnosis of Autism, we also cover a wide range of medical conditions. We have expanded our events programme in line with requests from our young people to incorporate our "Teens Club" on a Friday evening for our 11-18 years old, which consists of out and about activities encouraging creativity, social interaction, team building, friendship groups, life/learning skills and fun. These sessions encourage social engagement and helps friendships to form, making it a safe environment and welcoming place to be.

The National Lottery Community Fund Grant has helped to sustain Spectrum WASP over the last two years, we are now in our final year of our funding grant. This has given growth towards Spectrum WASP Moving forward into the future.

We strive as a team to maintain the hard work and dedication needed to help our Charity, Spectrum WASP, provide ongoing support for our wonderful Children, Young People, Siblings and their Families. Our care, passion and dedication to Spectrum WASP serves as our inspiration and motivation for future growth and development. Through partnership working and securing funding, we aim to develop, enhance and uphold community engagement - Moving Spectrum WASP into the future.

A Big "Thank you" to all support from our Grants/Donations/Volunteer Fundraisers/Steering Group/Parent/Carers/Children and young people. Without you there would be no us.

Financial review

Through TNLCF supporting a 10% cost of living crisis over the last two years, this grant has sustained several core areas. Along with our own Fundraising to develop Spectrum WASP, we have been able to increase our reserve pot which gives us sustainability by another £10,000.

Policy on reserves

Spectrum WASP have put together a £60,000 Reserve Pot.

Page 4

Spectrum WASP

Trustees' Report (continued)

Major risks and management of those risks

Funding

Spectrum WASP's funding has been secured until December 2024 for core expenses through TNLCF. Nevertheless, with a fourfold increase in children, young people, and families utilising our services in the past three years, it is crucial to proactively seek additional funding to address this surge. Failing to secure future funding could have a detrimental impact on children and families in Mansfield and the surrounding areas of Nottinghamshire.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

19/06/2024

Approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Heather Johnstone Trustee

Page 5

Spectrum WASP

Independent Examiner's Report to the trustees of Spectrum WASP

Independent examiner’s report to the trustees of Spectrum WASP

I report to the trustees on my examination of the accounts of Spectrum WASP (the Charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since 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 and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

......................................

John O’Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

19/06/2024 Date:.............................

Page 6

Spectrum WASP

Statement of Financial Activities for the Year Ended 31 March 2024

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total Income
Expenditure on:
Charitable activities
7
Total Expenditure
Net income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Unrestricted
£
32,051
-
6,284
38,335
(24,647)
(24,647)
13,688
(262)
13,426
80,586
94,012
Restricted
£
-
261,798
-
261,798
(221,182)
(221,182)
40,616
262
40,878
90,209
131,087
Total
2024
£
32,051
261,798
6,284
300,133
(245,829)
(245,829)
54,304
-
54,304
170,795
225,099
Total
2023
£
31,208
221,483
1,267
253,958
(183,031)
(183,031)
70,927
-
70,927
99,868
170,795

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 15.

The notes on pages 10 to 19 form an integral part of these financial statements. Page 7

Spectrum WASP

Statement of Financial Activities for the Year Ended 31 March 2024 (continued)

These are the figures for the previous accounting period and are included for comparative purposes

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total Income
Expenditure on:
Charitable activities
7
Total Expenditure
Net income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Unrestricted
£
31,208
-
1,267
32,475
(18,748)
(18,748)
13,727
(110)
13,617
66,969
80,586
Restricted
£
-
221,483
-
221,483
(164,283)
(164,283)
57,200
110
57,310
32,899
90,209
Total
2023
£
31,208
221,483
1,267
253,958
(183,031)
(183,031)
70,927
-
70,927
99,868
170,795

The notes on pages 10 to 19 form an integral part of these financial statements. Page 8

Spectrum WASP

(Registration number: 1146664) Balance Sheet as at 31 March 2024

2024 2023
Note £ £
Current assets
Debtors 9 1,181 514
Cash at bank and in hand 10 228,079 173,602
229,260 174,116
Creditors: Amounts falling due within one year 11 (4,161) (3,321)
Net assets 225,099 170,795
Funds of the charity:
Restricted income funds
Restricted funds 15 131,087 90,209
Unrestricted income funds
Unrestricted funds 94,012 80,586
Total funds 15 225,099 170,795

The financial statements on pages 7 to 19 were approved by the trustees, and authorised for issue on 19/06/2024 .................... and signed on their behalf by:

......................................... Andrea Mellors Trustee

The notes on pages 10 to 19 form an integral part of these financial statements. Page 9

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Spectrum WASP meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 10

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Computer equipment

Depreciation method and rate 33.3% straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds and resources set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 11

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations from companies, trusts and similar
proceeds
Donations from individuals
3
Income from charitable activities
Short Breaks
Grants
4
Income from other trading activities
Local fundraising
Unrestricted
funds
General
£
5,500
26,551
32,051
Restricted
funds
£
76,259
185,539
261,798
Unrestricted
funds
General
£
6,284
6,284
Total
2024
£
5,500
26,551
32,051
Total
2024
£
76,259
185,539
261,798
Total
funds
£
6,284
6,284
Total
2023
£
15,054
16,154
31,208
Total
2023
£
66,353
155,130
221,483
Total
2023
£
1,267
1,267

Page 12

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

5
Grants and donations
National Lottery Community Fund
Mansfield District Council
The National Foundation
National Grid
BC Whiteley Trust
Elizabeth Heath Charity
Mansfield Hospital Theatre Troupe
Linneys
Parent donations
Sundry donations
Local Giving
Recycling (Oliver Hobson)
Coin boxes
Robin Hood Lottery
Unrestricted
funds
£
-
-
-
-
-
2,500
1,500
1,500
19,912
2,999
1,561
1,052
709
318
32,051
Restricted
funds
£
122,567
15,000
14,845
10,000
5,000
-
-
-
-
18,127
-
-
-
-
185,539
Total funds
£
122,567
15,000
14,845
10,000
5,000
2,500
1,500
1,500
19,912
21,126
1,561
1,052
709
318
217,590

Page 13

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

6 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
2024
£
150,441
5,120
1,355
156,916
2023
£
123,086
3,202
1,222
127,510

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Number of employees 2024
No
18
2023
No
17

2 (2023 - 3) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £1,355 (2023 - £1,222).

No employee received emoluments of more than £60,000 during the year

The total employee benefits of the key management personnel of the charity were £66,433 (2023 - £64,037).

Page 14

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

7 Expenditure on charitable activities

Bank charges
Cleaning
Communications & postage
Donations given
Fundraising costs
Gifts & medals
Insurance
Legal and professional fees
Marketing & publicity
Materials, equipment & craft
Memberships & subscriptions
Office/ general admin costs
Payroll fees
Rates
Refreshments & hospitality
Rents & amenities
Sports kits
Sundry expense
Travel, training & volunteers
Wages, sessional, NI & pension
Depreciation
Activities, residential, workshops &
events
Unrestricted
funds
General
£
117
252
694
1,019
1,908
3,355
1,101
2,026
68
3,826
651
1,140
590
-
2,448
86
1,862
10
60
1,174
-
2,260
24,647
Restricted
funds
£
-
-
4
-
-
420
-
-
-
16,926
164
-
-
461
73
9,352
-
-
2,879
155,742
-
35,161
221,182
Total
2024
£
117
252
698
1,019
1,908
3,775
1,101
2,026
68
20,752
815
1,140
590
461
2,521
9,438
1,862
10
2,939
156,916
-
37,421
245,829
Total
2023
£
98
242
615
143
1,077
2,179
830
1,666
757
4,773
390
382
134
323
1,479
9,081
2,085
33
2,180
127,510
490
26,564
183,031

8 Independent examiner's fees

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

Independent examination
Other financial services
2024
£
775
817
1,592
2023
£
840
612
1,452

Page 15

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

9 Debtors

Prepayments
10 Cash and cash equivalents
Cash on hand
Cash at bank
11 Creditors: amounts falling due within one year
Other taxation and social security
Accruals
2024
£
1,181
2024
£
33
228,046
228,079
2024
£
3,134
1,027
4,161
2023
£
514
2023
£
134
173,468
173,602
2023
£
2,481
840
3,321

12 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

13 Related party transactions

There were no related party transactions in the year.

14 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 16

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

15 Funds

Unrestricted funds
General
General
Designated
Designated
Total unrestricted funds
Restricted funds
2024 The National Lottery
Community Fund
BC Whiteley Trust
Core Costs - National
Lottery Community Fund
Short breaks
Ben Nevis fundraiser
Cook Stars
Music Project
Sunshine Warmth Melts
Winter Blues
Renfest/Team Vinyl
Total restricted funds
Total funds
Balance at 1
April 2023
£
30,586
50,000
80,586
21,514
(189)
41,150
27,734
-
-
-
-
-
90,209
170,795
Incoming
resources
£
38,335
-
38,335
-
5,000
122,567
76,259
17,527
15,000
14,845
10,000
600
261,798
300,133
Resources
expended
£
(24,647)
-
(24,647)
-
(1,953)
(141,878)
(51,535)
(5,846)
(4,890)
(4,677)
(10,262)
(141)
(221,182)
(245,829)
Transfers
£
(10,262)
10,000
(262)
(21,514)
-
21,514
-
-
-
-
262
-
262
-
Balance at
31 March
2024
£
34,012
60,000
94,012
-
2,858
43,353
52,458
11,681
10,110
10,168
-
459
131,087
225,099

The specific purposes for which the funds are to be applied are as follows:

2024 National Lottery Community Fund / Core Costs – funding from the National Lottery Community Fund to sustain Spectrum WASP for 3 years, covering core costs in several areas, and to cover the cost of living increase. This funding has given us the sustainability to grow and develop over the last three years. Spectrum WASP would not be here today without having this Core funding. It has been amazing to work alongside The National Lottery Community Fund, 'Moving Spectrum WASP into the Future'.

BC Whiteley Trust - funds go towards the cost of residential, activities and food.

Short Breaks – respite care funded by Nottinghamshire County Council.

Page 17

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Ben Nevis - fundraising has now reached new Heights, with Nathan and friends John-Joe, Billy and Steve raising an almighty amount of over £17,000. What a phenomenal accomplishment for the four friends to reach the peak together, trekking through all 4 seasons in one day, from sunshine, to wind, rain and 6ft of snow at the pinnacle of their climb after a long 9hrs. Ben Nevis is officially the BIGGEST Fundraiser to date for Spectrum WASP.

Cook Stars - through Mansfield District Council, and the Mansfield CVS we have been successful in our application for the UKSPF ‘Levelling UP Fund’, with this we are able to bring in Life & Learning Skills with colourful fun cooking sessions, through our cooking programme with Steph at ‘Cook Stars’ over the next 3 years. We will be making ‘Cooking Fun with Healthy and Nutritious Meals’ for all Children/Young People, Parents and Carers at Spectrum WASP. We have received £5,000 per year totalling £15,000 over the three years. Our sessions include after school cooking for all ages (5-18yrs) this also includes school holiday cooking each year. This is going to be amazing for everyone involved so let’s get back to ‘Making Cooking Fun’.

Music Project - an application was put through to Youth Arts for £29,690, in which we were successful, to continue with our after school Music Workshop for our Children and Young People to carry on the outstanding project that has been taking place, developing their knowledge and understanding of a wide variety of musical instruments and equipment. The Children and Young People started this project with no knowledge of musical instruments and have gone on to play multiple live performances as our very own Spectrum WASP Music Band.

Sunshine Warmth Melts Winter Blues - funding from National Grid, that all started with a funding bid put forward in November asking for an innovative idea with the current cost of living crisis… “How can we keep our Families, Children/Young People warm without having the use of any Money/Gas/Electric???” Oodies that’s how! Within days we received the e-mail we had all been anticipating. The National Grid was so impressed with our idea they granted the bid immediately and we received the funding of £10,000. This funding would also enable Spectrum WASP to provide Warm Packs, to include, Warm Blankets, Draft Exculders, Socks, Slippers, Hats, Scarves, Radiator Foil, etc.. The feedback and photos that have been received in the Spectrum WASP office have been invaluable, with Parents/Carers able to cut down on their heating, Children/Young people putting there Oodies on as soon as they get home and so much Gratitude and Thanks being received. Spectrum WASP would just like to say a BIG Thank You to The National Grid for making this idea possible.

Renfest/Team Vinyl - thanks to Nicky, Dawn and all the Volunteers at Team Vinyl for the ‘Amazing Donation’ of £600 following Rainworth's annual Renfest. The community of Rainworth came together and celebrated the festival. This was a wonderful donation that supported all of our Christmas selection boxes for all Children and Young People and also monies went towards our Christmas Party in December 2023.

SJP Residential - funds go towards the cost of residential, activities and food.

Skegness Meals for children - funds go towards the cost of residential, activities and food.

The designated fund is a ring-fenced reserve to cover core costs if required.

The transfer from the General fund to the Sunshine Warmth Melts Winter Blues fund covers the deficit on this activity.

The transfer from the 2024 National Lottery Community Fund to the Core Costs fund was to combine funds for the same purpose.

Page 18

Spectrum WASP

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

These are the figures for the previous accounting period and are included for comparative purposes

Unrestricted funds
General
General
Designated
Designated
Total unrestricted funds
Restricted
2024 The National Lottery
Community Fund
BC Whiteley Trust
Core Costs - National
Lottery Community Fund
Short breaks
SJP residential
Skegness meals for children
Total restricted funds
Total funds
Balance at 1
April 2022
£
36,969
30,000
66,969
-
-
32,899
-
-
-
32,899
99,868
Incoming
resources
£
32,475
-
32,475
21,514
-
130,796
66,353
2,420
400
221,483
253,958
Resources
expended
£
(18,748)
-
(18,748)
-
(189)
(122,545)
(38,619)
(2,490)
(440)
(164,283)
(183,031)
Transfers
£
(20,110)
20,000
(110)
-
-
-
-
70
40
110
-
Balance at
31 March
2023
£
30,586
50,000
80,586
21,514
(189)
41,150
27,734
-
-
90,209
170,795

16 Analysis of net assets between funds

Unrestricted

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
General
£
Designated
£
38,173
60,000
(4,161)
-
34,012
60,000
Unrestricted
General
£
Designated
£
33,907
50,000
(3,321)
-
30,586
50,000
Restricted
£
131,087
-
131,087
Restricted
£
90,209
-
90,209
2024
Total funds
£
229,260
(4,161)
225,099
2023
Total funds
£
174,116
(3,321)
170,795

Page 19