PARENTS AND CARERS SUPPORT ORGANISATION IPACSOI
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" MARCH 2022
202112022
Parents And Carers Support Organlsation
Report of the Trustees
and Financial Statements
for the year ended
31" March 2022

PARENTS AND CARERS SUPPORT ORGANISATION {PACSO}
SY
REPORT OF THE TRU5TEE5 Fofl THE YEAR ENDED 31 MARCH 2OZ2
Company Registered No. 08069488
Charity Registered No. 1148138
PARENTS AND CARERS SUPPORT
ORGANISATION IPACSOI {A COMPANY
LIMITED BY GUARANTEE)
CONTENTS OF THE
FINANCIAL STATEMEMrs
FOR THE YEAR ENDED 31"
MARCH 2022
Charity Information
Report of the Trustees
2-20
Report of the Independent Examiner
21
Statement of Financial Activitles
22
Balance Sheet
23
Notes to the Financial Statements
24-36

PARENTS AND CARERS SUPPORT ORGANISATION IPACSOI
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" MARCH 2022
PARENTS AND CARERS SUPPORT ORGANISATION IPACSO)
CHARITY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2022
TRUSTEES:
Clare Elkington
Sandra Evans
Rebecca Edwards
Andrew Green
Hazel Rum5ey
Rick Wates
CEO wlth PLAY LEAD:
Ernma Kennedv
REGISTERED OFFICE:
Lavant House
West tavant
Chichester
West Sussex
P018 9AB
REGISTERED COMPANY NUMBER:
08069488
REGISTERED CHARITY NUMBER:
1148138
BANKERS:
CAF Bank Ltd
25 Kings Hill Avenuè
West Malling
Kent
ME19 OAS
INDEPENDENT EXAMINER:
Claire NO￿ood 8Sc FCA ATIII
lones Avens Lirnited
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
P019 8FX

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31sr MARCH 2022
It gives us great pleasure to introduce PACSO'S Annual Report. together with the financial
statements ofthe Charity fortheyear ended 31st Ma￿h 2022 whi¢h set out, for oursupporters and
the general public, what we have achieved in the past twelve months and our future plans.
This report is prepared to meet the requirements for a Directors report and accounts for Companies
A¢t purposes. The accounts have been prepared in accordance with the accounting poli¢ie5 set out
in the notesto the accounts and comply with the Charity's governing document, applleable law and
the requirements of Accounting and Reporting by Charities: Statement of Recommended Practice
appll¢able to charities preparfng thelr accounts in aecordance with the Financial Reporting Standard
applicable in the UK and Republie of Ireland IFRS 1021.
OBJECTS
The objerts of the ehorlty are to relieve parents and earers of children and young people having
disabilitythrough the provision of recreational and social facilities in Chichester, its environs and such
other parts of West Sussex and the UK as the trustees think fit.
PAC50 provide respitefor Carers
with a child with additional
needs.
PACSO values are kindness,
community and fun.
PACSO encouroges children tofeel
part of a community, to have
improved emotional wellbeing,
nd to mokeAriends.
Paqk2

PARENTS AND CARERS SUPPORT ORGANISATION {PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
"I thlnk so highly olthe PA(30 team. There Is no other sernke thot is able
to offerso rn￿h to my child. Ifeel confident and guiltfree when leovlnq
him at any PACSO activlty that he attends. Every one olus in thefamily
benefits and he gets tofrel 'normul'belnq able to attend independently.
PACSO offers an essentlolservicefor chlldren wlth extra needs and thelr
fvmllies.- Icarer, 2021)
This year, PACSO goals were to111 strlve for the best posslble outcomes for all chlldren and famllies
with additional needs and121 to continue to adapt to changing eir¢umstances with regard to COVID-
19, and131 support more chlldren and young people, meeting Increased demand for PACSO se￿￿￿$.
We a150 took time thi5 year to acknowledgè how far PACSO has come slnce 1999, {41 celebratlng
PACSO'S Coming of Age. In the following sertions. we outline how PACSO has achieved thesè goal5,
enabling children to thrive, regardless of the pandemic.
AcfiviTIES
PACSO provides out of school actlvltles for children with disabilities and their siblings. A range of
¢lub-ba5ed 5e5sions and non-residential trips are offered to children and young people aged from
birth to 25 years. Our services are regularly reviewed and adapted where necessary. particularly in
light of feedback from children, young people and their families. The Trustees are ¢ommltted to
ensuring that Charlty Commi55ion guidance on public benefSt is met through regular review and
scrutiny of planned activitie5. The following paragraphs detail the beneflt that the charlty provldes
to the public.
Page3

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDEO 31ST MARCH 2022
CLUBSAND AcnviTIES
PACSO is the only organi5ation in the Chichester and Arun Districts of West Sussex providing
specialist afterschool clubs and weekend and holiday respite for young people aged 5-25 with
disabilities. It is also the only provider of services for children under 5 with disabilities or additional
needs and their families in Chichester, Bognor and Littlehampton. PACSO welcomes all children and
familles with any kind of disability and strive to make it accessible for all.
PACSO beneficiaries may have learning or physical disabilitie5, complex health needs, and social or
communication difficulties. PACSO welcomed an astounding 144 new children this year, and now
have 541 members with disabilÈties living in Chichester, Arun. and Adur Districts of West Sussex.
Together with their siblings and parent ¢arefS, this represents an incredible 1,445 beneficiaries.
PACSO organise the following retreational, social and educational artivities for young people with
disabilities and additional needs:
Ages O-5
Weekly Little PACSO toddler group5 irs Chichester, Bognor and Littlehampton,. Stay
and play 5es5ions.' Little PACSO family trips
Ages 5-19
flespite activities.. Saturday clubs. holiday playdays. holiday trips and afterschool
clubs
Age$ 18-25
Respite activrties: PACSO Plus holiday trips. and Go Plus clubweekly
Farnily activity days, family stay and play sessions, relaxed cinema SCTeeTrings
Parents &
Carèrs
Resilience evenings and little PACSO Whats App group

PARENTS AND CARE RS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
PACSO Beneflclarles
of all PACSO members have a learning disabilitv
52% have autism, and 29% social and commLtnication
difficulties
IVA members have a physical di53bility
Over 20% of members are under 4 years old,
and 65% are aged 5-15
I*A have complex health conditions
ACHIEVEMENTS AND PERFORMANC£
l. Strivin
for the Best P055ible Otjtcomes for All Chlldren and Famlll
Thi5 year, PACSO has delivered 10,208 hours of play to 352 different chlldren and young people
and their familiesi providing 3,437 places at 415 different clubs, and 6,651 hours of respite to
families.
At all PACSO sessions, the artivity. location and supporting staff are tallored to the specrfic needs of
the children attending. PACSO activsties are designed to be inclusive and fun, offering children and
young people ambitious and exciting opportunities similar to their peers, and preciou5 respite for
carers. 65% of Children attending PACSO now need at least l-l care from our specialist Play Team
led by Emma Kennedy. Family attivities are designed to provide fun, afft?rdable, and incluslve
opportunities for everyone to enjoy. and try new activities with the support of PACSO staff. 83°A of

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENOED 31ST MARCH 2022
the Pdmilies attending the CYE family day told us they couldn't have accessed these activiiie5
without PACSO'S help.
°We can't usually access these types of a¢tivities due to myson's disobility so it wos
moglcol to hove qualityfvmily tlme In this way.-(PACSO porent).
The number and reach of PACSO artivities this year is shown below.
PACSO activities April 202 I-march 2022
Respite Care
No. of Difftrent
Young Péople
Total Plares
Fill•d
Arttvity
hours
After School clubs x 174
87
1,293
435
Easter & Christmas Play
sessions x 14
Summer Playscheme
sessions x 20
83
104
36
105
459
116
Htsliday Trips x 38
124
263
104
Saturday Small Groups x li
31
47
Family Activities
No. of DFfferent
Young People
Total Plac*s
Fill•d
Activity
hour5
Little PACSO toddler
session$ x 88
62
506
132
Little PACSO
weekendiholiday artivities x
io
80
380
Onlinè artivitieslclubs x 14
Family Day5 X 5
36
107
39
153
378
SJ
Total PACSO •rti¥ities
351
31437
964

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THEYEAR ENDED 31ST MARCH 2022
1.445
B•n•llclurl•s
(Includlng
¥lbllngs and
car•rs
10.208
hours ot Play
Pla¢•s
tlll•d at
415
oetlvltl•s
144 Now
Memb•Ys
3.437
Omjly evollts
Activity ttours
we spent
rjiir tim6>
Liltje PACSO
155
Afteischool
L135
104
2?
Pl¢Jy¥chom
ploydtsy$
36
541 m•mb•r& wlih
tssad 0-25 y•ovs
65%
5?%
20%
65.& tstt•nd8•S r•9￿￿￿* at lètsst I-I Support from pltsy sl&lf
$2 % membor) QulJ)m.' 20% members hove o phy&E¢oI

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
ACHIEVEMENTS AND PERFORMANCE
2. Contln e to
da
tto COVIO-19
Llke last year, COVID meant plans at PACSO had to change quickly- no more so than at Christmas,
when our Playdays became outdoor play park sessions due to the prevalence of the Omicron
variant. PACSO has maintained servlces throughout the year, despite the unpredictability of COVID.
DespFte relaxed national guidelines, PACSO staff and volunteers continue to wear facemasks, take
regular lateral flow tests, and isolate rf family members have the virus, in order to protert the
vulnerable children and families we 5UPPOrt.
I wlth Ad
2021 saw an unprecedented Increase In demand for PACSO services.. 144 new members since the
end of lockdown. Learning to manage this demand, and the extraordinarily high need of our current
membership has meant recruiting extra permanent and casual staff. PACSO extended our Summer
Play5cheffle from 2 to 4 weeks this year, introduced se55ions on a Saturday for Reception-age
children, and extended the number of hollday trlps on several occaslons to cater to demand.

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
In addition to an increased demand for PACSO Clubs and family days, the Play Team have seen a
slgnificanr rlse In the level of care needs of the children we support. 65% of attendants now need at
least I to I support from a member of Staff, in comparison to 54% in 2020 and 40% in 2019,. showing
an 1￿c￿3$e in the health or behavioural needs of the children. PACSO is unique in not turning away
young people with challengin8 behavior, and it is a reflection of the charitvs inclusive ethos that we
now sUPPOrt so many children with high care needs who are unable to attend any other recreational
and sometimes edLEcational settings.
PACSO introduced more Llttie PACSO weekend actNitles for children
who are at nursery full time, and to involve parent carers who work.
All family activities are more popular than ever. Holiday activities for
younger children this year included Makaton Singing workshops,
exdusive use of Little Street Play Centre, family meetups at Little
Piggies café, a Christmas pantomime and a family trip to Fisher5 Farm
Adventure Park for 92 people including minibus transport.
Our bu￿ary Kheme is in usefor all resplte activitles and has increased
in popularity as the cost of living has increased,. providing 50% of the
¢ost of clubs and playdays for families who are financi3lly stretched.
4. Celebrat
PA
min
PACSO celebrated the charitvs 215t birthday almost two years late Idue to COVIDI on 22 November

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THEYEAR ENDED 31ST MARCH 2022
2021. This wa5 a wonderful ￿lebratiOn of all the fam41ies, staff and volunteers who have helped
PACSO to grow and develop since 1999. Particular thanks are due to Clare Elklngton and Becky
Edwards who set up PACSO and continue to serve as Trustees. PACSO Play Managers Ruth Stewart.
Emily Medway and Emma Kennedy shaped PACSO into the outstanding service it is today.
(Left to rl8htl Emma K•nné* CEO,. EmlWMédwaylormprPloyMot70ger RUthst￿art
ttkPACSO Leoder 8eck¥ Edwards TiustEe,' Clare Elknngton Cholrof Trustees
ou are o lifelineforfamilies like us."
"[My doughterjfeets included, wonted, and happy which are thin95 she hos neverfelt
before. fhonk you so mtsch for oll you dofvr our children, you will never know how much
you oll mean to us ond ulwoys lookforword to PACSO days."
"We can't usuully occess these types of uctlvities due to my son's dist7bility so it was
magical to ht7￿ qualityAqmily time in this way." (Corer, 2021).
10

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
IMPACT
Children and young people with additional needs often feel isolated and can struggle with self-
esteem, relationships. bullying, school attendance, and family breakdown. They find it harder to
access leisltre activities due to their needs, and many have experienced increased anxiety as
result of the COVID-19 pandemic. For some young people, their anxiety about COVID has meant
that they have been unable to return to education. For some, PACSO is the only activity outside of
the home that they currently attend.
.1 love PACSO with oll myheortl"
hen I'm ot PACSO, I'm in heovenlll (Young people's comments, 20211
71% childrén or young people with disabilities attending PACSO have experienced
significant progress in improved emotlonal wellbelng this year.
l. Improved Emotional Wellbeing
PACSO clubs help young people to feel part of the communityi have improved emotional wellbèin&
and make friends. At Little PACSO groups, we saw remarkable progress in yOLtnger children who
had reduced opportunities to socialise during COVID. School-age children have shown less distress
or behaviour that challenges, while others have opened up about sadness. At PACSO, we see the
most progress made by children who attend regularly, either at afterschool clubs for a block of 5-10
weeks, or for 5 days at the Summer Playscheme. Regular attendance enables children and staff to
build a relatlonshlp based on trust. knowledge and high aspirations for each thlld.

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THEYEAR ENDED 31ST MARCH 2022
Many young people who have attended afterschool Clubs and holiday respite have experienced
Improved self-esteem, with a sense of achievement that comes from trying new activities such as
rock climbing or horse riding, and taking risks appropriate to their need5. Children have become
more courageou5, less shy, have repaired and built friendships, have joined in more with activities,
and have communicated more. According to carers, 75 % of children and young people were
observed to be happler overall as a result of attendlng the PACSO Playscheme. 65% of carers felt
that PACSO activitie5 had increased thelr confidence, mental wellbeing, and reduted anxiety.
"Ourson has o bn-lliant time and is able to sociali5e with his peers in G supported
environment."
"[FleJ hos u super time ot PACSO ondis always ht7PPy to go. It's ull about happiness fun
and confidence.-
12

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
IMPAcr
2. Building Frlendships & Communlty
70% of children and young people attendin8 PACSO this year have an improved sense of
community and feel less excluded from so¢iety, and 67VA of children made new friends. These
young people have an increased sense of ownership in PACSO as 'theirf club, and delight in
attending regularly to Meet with friends and the Play Team, and to 80 Out and about in the
community with PACSO.
Some young people who have tried new experiences with us this year have found a new passion
and gained experience (with farm animals, for instancel which has influenced their choice of college
ourse and employment opportunities. By building relationships and working regulaily with leisure
providers, and by supporting young volunteers, PACSO clubs increase community awareness of
disabiltties, maklng chlldren feel more accepted and welcome in the local community.
"I want to stoyhereforever"
"my PACSO-
"l om Forest l om hoppy. (Young people s comments, 2021)
Actording to carers, 63% of beneficiaries attending the Summer Playscheme felt an increased sense
of community as a result of attending PACSO. Children who feel welcome, cherished and have a
sense of ownership in 'my PACSO, have reduced isolation, and arè confident about their
opportunitles, self-worth, and their aspirations for the future.
13

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
For 91 % of families, the Summer Playscheme was the highlight of their child's summer.
3. Vltal Respite for Carers and Young Carers
By providing respite for carers of a child with di53bilitie5, PACSO reduces stres5, and improves
family wellbeing and resilience. Respite reduces the chance of families feeling overwhelmed or
unable to care for their child, potentially causing a child to be taken into care or of family
breakdown. For over half of the families we support, the Summer Playscheme was the only break
that the family had from carin8 for the child that summer.
.6 weeksfeels like a IAft time off school so hoving the Pl(Jystheme is a real lifv chongerl"
"thank youforproviding our children with suchfun, and giving us parents much needed
time to spend with otsr other children. I think the slbllngs hove it reolly hord too the
respite is equally as importontfor them." (Carer, 2021)
"I know you are a lifrline to mtiny after school ond durlnq the holiduys." (Senior teucher,
Speciolschoolj.
14

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
PACSO family activities provide opportunities to enjoy being together. While the majorlty of our
activities are designed for children and young people with dlsabllities, the impact of these activities
in terms of emotional wellbein& friendship5 and a sense of community, is much wider than our
dirett beneficiaries.
NEWS
Emrna Kennedy continued to lead PACSO in her role as CEO with Play Lead, supported by Deputy Play
Manager Harriet Fancourt, Liitle PACSO Lead Ruth Stewart and a permanent team of three Play
Specialists.. Dylan Smith, Gareth Guscott and Lisa Pearson. In September 2021, Harriet also took the
role of Care Lead, recognizing the Increasing medical and care needs of the children PACSO supports.
As reported in last yearfs accounts, PACSO were fortunate to be gifted land by Peter and Cherry
Gilbard, which was sold In November 2021 for £930,650,. a fantastic sum to help us plan for a future
home for PACSO, and as such ringfenced for a future capital project.
FUNDRAISING
We are grateful to all OL¢r funder5 and fundraisers for supporting the PACSO'S work with
children and young people. Thank you to West Sussex Short Breaks and BBC Children in
Need for their continued support. We are gratefLtI to the Michael and Betty L￿ttle Trust for
their continuing generosity,. and for the support of the Barbara Ward Charitable
Foundation, Masonlc Charitsble Foundation, and Childwick Trust. PACSO would like to
thank everyone who supported the PACSO Ball, local schools, churches and businesses,
who fundralsed for us this year.
15

PARENTS ANO CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
FINANCIAL REVIEW
PACSO'S year was one of returning to the'new, normal, with increased expenditure as the charity
returned to full service, but with an increase in demand for respite and a rapidly growing
membershlp. As a result, expendlture has increased by £90,215 from 20211£184,5311 to £274,746.
This brings expenditure much more in line with PACSO'S pre-COVID c05ts12020 £276,3671-
2021.22 has been a challenging financial year. with a reduction in unrestricted donationg and grants
received from trusts and other funders received year on year, the result of which has been a
decrease in our total income of £79,612 to £282,25612021 £361,868). We continue to be
supported by WSCC, with the core of our Short Break funding, and by BBC Children in Need, with a
continued contribution towards the cost of our key play workers until March 2023.
The account5 show a surplus foi the year gn general unrestrirted fund5 Of £48,83012021 £75,230
surplus) and an overall in year surplus of £7.51012021 £1,077,987 in year surplus including the
£930,650 galn on investmentsl- Overall reserves as at 31bt March 2022 were £ £1,254,856,
including £72,309 of restricted funds and £930,650 of designated funds.
16

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
RESERVES
The Trustees have considered the level of reserves they wish to retaln, appropriate to the charity's
needs. This is ba$ed on the charity's size and the level of f inancial commitments held. The Trustees
aim to ensure the charity will be able to continue to fuffil its charitable objectives sustainin8 a
temporary shortfall in income or unexpected expenditure, and endeavor not to set aside fund5
unnecessarily.
The aspiration of the Trustees is to hold sufficient funds whereby the unrestricted funds not
committed or invested in tangible fixed assets I'the free reserves'l held by the Charity represent
between three and six months of average running ¢05ts. This amounts to a sum of approximately
£88,000 to £175,000, has been met and exceeded this financlal year. Currently the level of
unrestricted reserves is £251,897, or approximately 8 112 months. runnSng costs.
The gain on investments has increased the designated reserves to £930,650. The Trustees,
intention Isto grow the design*ed fund for a future capital projettto provide a permanent
home for PACSO.
STRucfuRE. GOVERNANCE AND MANAGEMENT
GOVERNING DOCUMENT
The Charity was formed as a trust in 2002 Iregistered number 10923011 became a
Charitable Company limited by guarantee with a new charity nLrmber111481381 on 15
May 2012. All the assets of the original trust have now been transferred to the new charity.

PARENTS A14D CARERS SUPPORT ORGANISATIOII (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
TRUSTEES
Trusteesareelerted and removed bythe members ofthecompany. ThemaxIm￿M number
of Trustee5 Shall be 9 and the minimum shall be 3. Currently the Trustees are the only
members of thecompany. Trustees are recrulted for varlous skills they bring to the
organisation, and all have first-hand experience of children with additional needs in a
personal or professional capacity. New Trustees are issued with an induction pack and are
invtted to vlsit a number of projects during the year to gain first- hand knowledge of the
valLFe of the service we provlde. The Trusteeswho served duringthe year are listed on Page
ORfjANISATIONAL STRucfuRE
Our Board of Trustees continues to guide, shape and nurture PACSO. We would like to
thank them for thelr tlme and commitment to this voluntary role and recognlse thelr
devotion to our charity. In December 2021, PACSO said farewell to Victoria Clarke, who
has made a fantastic contribution as trustee to strengthening PACSO'S financial position.
The Board of Trustees meet six times a year Iwith senior staff attending as appropriatel.
The operational management of the Charity is delegated to the senior managers and their
staff. They liaise with theTru5tees on a frequent and regular basis.
MAJOR RISK5
The Trustees actively remew the major risks which the charity faces on a regular basis and
belleve that maSntalnlng the free reserves stated, combined with the annual review of the
controls over keyfinancial systems carried out on an annual basis will provide sufficient
i 18

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRiISTEES
FOR THE YEAR ENDED 31ST MARCH 2022
resources in the event of adverse conditions. The Trustee5 hève 3150 examined other
operatlonal and business risks which they fa¢e and conf Irm that they have establlshed
systems to mitigate the signrficant risks.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Trustees are required under Charity law to prepare financlal st*ements for each
financial year which give a true and fair view of the state of affairs of the Charity and of
the financial artivities of the Charity for that period. In preparing those financial
5tatement5, the Trustees are requlred to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent;
state whether appllcable accountlng standards have been
followed, subjert toany material departures disclosed and
explained in the financial statements,- and
prepare the flnancial statements on the 80ing concern basis
unless it is inappropriateto presume that the company will
continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with
reasonableaccuracy at any time the financial posttion of the Charity and to enable them to
ensure thatthe financial statements cornplywith applicable law5 and regulations. They are
19

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2022
a150 re5pon5ible for ensuring that the Charity maintains an adequate 5VStem of internal
control designed to provide reasonable assurance that assets are safeguarded against1055
or un3uthorised use and to prevent and detect fraud and other irregularities.
On behalf of the board:
Clare Elkington
Chair of Trustees
20

PARENTS AND CARERS SUPPORT ORGANISATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PARENTS AND CARERS SUPPORT ORGANISATION
I report to the Trustees on my examination of the financial statements of Parents Carers Support Organisation
1th8 Chartyl for the year ended 31 M?rch 2022.
Re$ponslbllltles and basls of report
A8 the Truste8s of the Charity18nd 8lso its directors for the purposes of company 18wI you are fesponsible for the
preparatiori of the finanraal statements in 8ceorrSance wth the requirements of the Companies Ad 2006 (the 2006
Act).
Having satisfierj myself that the financial staternents of the Chanty are not re¢wired to be audited under Part 16 of
the 2006 Act and are eligible for IndepÈndent examination. I report in resped of my examination of the Charity'8
fin8ncial ststements ¢8rritrd out under $8¢tien 145 of the Charthe5 Act 2011 (the 2011 AGtI. In carrying out rny
examinthon I have foll¢wed all tha applicable Directions given by the Charity Cornrni55ion under stction 1451Sllbl
ofthe2Q11AGt.
Indo￿nd•At examlnerfs statèmont
Since the Charity's gross in¢ome exceeded £250,000 your exaffliner must be a member of a bc* listed in section
145 01 the 2011 Act. l Gonfirm that l am qualified to undertake Ihe examinakn'on because l am a member gf , which Is
one of the listed bodies.
I havg completed my e¥aminafjon I confirm thgt no matters have come to my attents.on in connectlen with the
examination givino rne cause to believe that in any materiel respect.
a¢counting re¢ords were not kept in respect ef the Charity as required by section 386 of the 2008 Act.. or
the financial ststernents dc not dword with those records.. or
the finan¢ial statements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and lair view whith is not a matter considered as part of an
independent exsmination,. or
the financial statements h8ve not been prepared in 6CGordonG8 With the mÈth¢ds and prinGiples of the
ststement of Recommended Pra¢tlce for accounting and reportsng by charities applicable to chariUes
preparing their accounts in accordance with the Financial R8portinG Standard applicable in the UK and
Republic of Ireland IFRS 1021.
I have ne con¢ems and have come across no other matters in connection with the examinats.on to which attentr'on
should be
rawn in this report in order to enable a proper understanding of the financial statements to be re8ch8d.
Clalre Norvmd BS¢ FCA ATII
Jone5 Avens Limited
Piper House 4 Dtsk8s Ceurt
Bognor Road
Chichester
West Susse¥
P019 8FX
Datod".
0611212022
-21

OWJC
0£>

PARENTS AND CARERS SUPPORT ORGANISATION
BALANCE SHEET
AS AT31 PAARCH 2022
2022
2021
Notes
Flxed assets
Tsngible assets
Inv?$tm&nt prop?rtie$
12
6,021
8.662
930.650
6,021
939,312
Current assets
Debtors
Cèsh at bank 8nd in hand
13
7,445
1.256,974
4,737
315,758
1,264,419
320,495
Credltors= amounts falllng due wlthln
one year
14
115,5841
172,4611
Net current assets
1,248.835
308.034
Total a5S•ts les$ eurr•nt114bIll￿•s
1,254.856
1.247.346
Incomt fiJnd$
Restricted funds
Unr
stricted ftjnd
De￿gnated funds
Gen8r81 unrestrictsd funds
16
72.309
1C6,365
17
930.650
251.897
937,914
203.067
1,182,547
1,140.981
1,254,856
1,247,346
The Com?￿Y is entiled to the exeMPts"on Irom the audit requirement contained in se¢t&on 477 of the CempaniesAct
2006, for Ihe yegr ended 31 March 2022.
The dirtrGtors aGknowledge their respongbilities for cemplying with the r8quirem8nts of the Cempanies Act 20Ck
with respect t¢ accounting records and the preparation ef financial statements.
The members have not rÈquir8d the company to obtain arf audit of its financial ststernents for the year in question in
accerdance section 476.
Thesp finanaal slatsments hova been prepared in accordance wth the prDvisions 8ppIIc8ble to eempanies subject
to the smal companies regirne.
05
The fin8naa statements were approved by tho Trustee5 on ......... .......
ioiz
Clare Elkn"n9ton
Thistee
Company reglstrallon number 08089468

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounung pollcles
Charfrty Informatlon
Parents and Carers Support organisaty.en is 8 PriV8te company limited by guarantee incorporated in England
and Wdles. The registered office is Lavant House, West Lavant, Chichester, West Sussex, P018 9AB.
1.1 Accountlng conventlon
The financial statements have been prepared In accorcsance with the Charity's governing document, the
Companies Act 2006, FRS 102 'The Financial Reporting St8ndard applicable in tt)e UK and Republic of
Irel¥nd l FRS 102.1 gnd the ChaTrtie6 SORP "Accounting and Reporting by Charities Statement of
Recornmended Pr8cb"¢e appli¢abl8 to charities preparing their accounts in accordance with the Finantsal
Reporbng Stsndard applicable ITr the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The
Chanty is a Public Benefit Entrty as defined by FRS 102.
The Charity has taken advantsge of the provisions in the SORP for ¢harities not to prepare a St8t8ment of
Cash Flows.
The financial statements are prepared in steding, which is the functional wrren¢y of the Chanty. Mone
amounts in these financial stat?rnents #ro rounded to the nearest£
The financial statements have been prepared under the historical c08t convention, Imodffied to include the
revalu8b.on of freehold properties and to indude investment properbes and certain finanth81 Instruments at far
valuel The principal a¢¢ountng policies adopt&d are set out below.
1.2 Golng concern
At the time of approving the financial statements, the Trustees have a reasonable exPectat￿On that the Charity
has adequate r&s¢urces to continue in operational existence lor the foreseeable future Thus the Trustees
continu8 to adopt the going ccncem basis of acGoynting in preparing tbe financial statements.
1.3 Charltable funds
Unrestricted funtts aro available for use at the di5crets.on of the Trustees in furtherance of thgir ¢haritable
objectives.
Restricted funds are subject to spe¢ifi¢ conditions by donors as to how they may be used. The purpo￿$ and
usfrs of Ihe restricted funds are set out In the notes to the financial statements.
Endowment funds are Subject to specdfic Gonditions by donor¥ that the Ggpital must b8 Ma￿ntained by the
Charity.
1.4 Income
InGorTre is reGognised when the Charity is leg811y entitled to it after any performance Gondits"otTS have been
m8t, Ihe amounts ¢an be measured reliably, Snd It 15 probable that income will be received.
Cash donations are recognised on re¢eipt Other denations are recognised once the Charity has been notified
of tt)e donation. unless performance conditions require def&rral of the amount. Income tsx recoverable In
relaboTr to don8t'oTrs received undei GrftAid or deeds of covenant Is re¢ognised at the time of the donabon.
Legacies are recognised on receipt or othe￿ise if the Charrty has been notif ed of an Impending distribution,
the ameurrt Ss known, and receipt Is expected. If the amourt is not known. 1he legacy is treated as
eontrngent asstrt.
-24-

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Ac¢ounUng pollcleg
Icontlnuedl
1.5 Expendlture
Expendittjre Is recogni$?cl on¢e there is a legal or constructive obligaknon to transfer eGonomic benefft to a
third patty, it is probable U)at a transfer of economic benefits will be iequired in setlement, and the amount of
the oblioation can be mèasured reliably
Expenditure is classified by activity. The ¢osts ol each activity are made up of the totsl of direct costs 8nd
5haied costs, including 5UPPOrt Costs involved in undertaking each activity. Direct costs 8ttributable to 8 sngle
athvity are allocated directly to that athvity. Shared Gosts which contribute to more than one activty and
support Costs which are not attributable to a single activity are apporknoned between those attivbties on a ba51$
consistent with the us8 of resources Central staff costs are allocated on the ba￿$ of time spent, and
depreciation chargos are allocated on the porbon of the asset's U69.
1.6 Tanulble Ilxed a55ets
Tèngible fixed sssets are inits'alty measured at ¢ost and $ub$equenly measured èt cost or valuation, net of
depreciats.on and any impaimient losses.
Depre¢i4tson 15 recognised so as to writ8 off the cost or valuation of assets less their re￿d￿81 value5 over their
useful live5 on the followng ba$es'.
Plant and equipment
Motor vehicles
33 3% Straioht Line
200kn Straight Line
The gain or loss ari51no an the disposal of an asset is determined as the difference btheen the sale proceeds
and the carrying v81ue of the asset, and is rectrgnised In Ihe statement of finanGittl sdivities.
1.7 Investment propertles
Investment propetty. which is property held to earn rentsls andler for capital oppre¢iation, is Initially
recognis&d at cost, which includes the purchase cost and any direcly attributable expenditure. Subsequenty
it is measured ot Yair value at the repo￿ng end date. The surplus or deficit on revaluation Is recognised in
profit or loss
1.8 Impalrment of flxed assets
At each reportsng end date, the Chanty reviews the Carr￿n9 amounts of bts tangible assets to determine
whether there is 8Try indic8tion that those assets have Suffered an imp8irrnent loss If any such indication
exists. Ihe re¢overabl¢ amount of tht as6&t is astimated in ordèr to determina tt)e extent of the impairment
loss lif onyl.
1.9 Cash and ea$h ¢qulval•nts
Cash and cash &quivalénts indude cash in h8nd. deposits held at call with banks. other short-term liquid
nve5tments with original M￿r￿e8 of Ihree months or less, and b8nk overdrafts. Bank overdfafts are shown
within borrowngs in current liabilitie$.
1.10 Flnanclal Instruments
The Charity has elected to apply the provision5 of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all ef its financial instruments.
Fin8n¢ial instruments 8re recognis?d in the charity￿ b81ance sheet when the Ch8rty becomes party to the
contra¢tual prDvision$ of the instrument.
Financial assets and liabilib.es are offset. with the net amounts pres8nted in the financial statements, when
there is a legally enforceable nghtto set off the recogni5ed amounts and ther8 is an intention to setle on a net
basis or to realise the asset and setde the liability simultaneousw.

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Accounung pollcles
Icontlnuedl
Baslc Ilnanc141 •¥$81ts
889¢ financial awts, which include debtors and cash and bank balances, are initially measured at
transa¢ts"on price including transaction costs and are subsequenly carried at amortised cost u&ng the effective
interèst method unless tha arrangement constitutes a finon¢ing transaction, where the transaction is
measur0d at th¢ prg$ent value of the future receipts di%¢untetl at a mark&t rate of int8r8st. Financial assets
classified receivable wthin tsne year are not amorbsed.
Baslc Ilnènelal IlabllMI•s
Basic financi81 liabilities, in¢luding creditors and bank loen$ are inita11y re¢ognis8d at trans8Ction price unle55
th? arrangement consty"tutss a fin8ncing transaction, where the debt instrument is measured 8t the present
value ol the futtjre payments discourrted at a market rate of interest. Finan¢i81 liabilities Clas￿rIed as payable
within one year are not amorbsed.
Debt instruments aro 8ubsequenUy c￿ed * amorti$ed cost, Using the effective interest rsttr method.
Trade Creditors are Obliga￿On9 to pay for goo(ts or servlces that have been acqulred In U)e ordlnary course of
operations from Suppliers Afflounts payable are classified as current liabilities if payment is due within one
y8ar or less. If not. they are presented as non-current liabilits.es Trade creditors 8re recognised In￿allY at
transaction price and subsequenuy measured at amorbsed cost using Ih? effects've interest rnelhod.
D•r•copnltlon offlnanclal Ilablllde$
Finsncial liabilities are derg¢ogni$ed when the Charity's contractual obligations expire cr ore discharged or
Cancelled.
1.11 Ern￿oYee i*neflts
The cost of any unused holiday entuement is recognised in the period in whi¢h the employee's services 8re
received.
Termination benefits are re¢ognised irnmediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.12 Rètlremeni beneflts
Payments to defined contribution retirernent benefit schemes are chgrged as an expense as they fall du8.
Crltfjcal ac¢¢)unttng esdmatss and Ivdgement$
In the appli¢8b"on Of the Charity'$ 8ccountng policies, the Tru8tees are required to make judg&ments,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and asso¢iated assumptions are based on histoncal experience and other
factors that are considered to b& relevant. Actual results may differ from these estirnates.
The estimatss and undedying assumptions ara r8viewed on an ongeing basis. Revisions to A¢¢tyunb"ng
estimates are recognised in the period in which th8 estimate is revisod where the revision affects onty that
period, or in the perlod of the revision and fulJJre periods where the revislon affects botr) Current and futyre
periods.

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Charltable actIvI￿e9
Short brtik• Olb¢r income
Total short brtAk9 Other Income
Total
2021
2022
2022
2D72
2021
Sales within charitable
activities
143.786
4.851
148.617
111.907
2,224
Analysis by fund
Unrestricted fvnd8-
general
Restricted fvnds
38,518
105.248
4,851
43,369
105,248
8,769
103,118
2,224
11,013
103,118
143,7e6
4,851
146,617
111.907
2.224
114,131
Invo$tmènts
Unrestrlded Unresthcted
funds
fund5
gèneral
oèneral
2022
2021
Interest receivable
30
72
Ralslng fvnds
R*5trlcted Unrestricted
lunds
funds
gener81
2021
2022
Fundrai*
8nd ublic
staging fundraising events
Staff casts
5.178
24,095
370
23.815
Fundrai$ing and publicity
29,273
24,185
29.273
24.185
-28-

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Charltablt actlvltlès
2022
2021
Staff costs
Training & DBS checks
Travelling
DepTeciab'on
Lrtye Pacso costs
Consumables & fetreshments
Mini bus costs
Equipment
AGtivity costs
116,749
1.621
149
2.e40
614
3,453
3,084
1,795
33,018
84,383
292
245
2.420
465
1,982
2.344
281
5,890
163,121
98.302
Share of support costs Iseg note 81
Share of governance costs (see note 81
79.952
2,400
59,644
2,400
24S.473
160,346
Analysls by fund
Unrestri¢ted funds- ggneral
Unrestricted funds- designated
Restricted funds
71,602
42,530
166.607
117,816
245,473
160.346

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Support costs
Support Governance
¢o$ts
costs
2022
Support Governancè
costs
costs
2021
Staff costs
Gomput&r, $oftwarg &
website costs
Administrab"on & office
costs
Training & ac*vits"es ¢o¥ts
Insurances
Sundry expenses
Legal & prOfeS￿Onal
41,992
41,992
35,714
35.714
331
331
3,213
3.213
15.157
633
3,056
855
15,157
633
3.058
855
13,498
635
2,812
652
13,498
635
2.812
652
17.928
17,928
3,120
3.120
Auditfees
2,400
2,400
2.400
2,400
79,952
2,400
82,352
59.644
2,400
62,044
Analysed betsveen
Charitable activities
79,952
2,400
82,352
59.644
2,400
62,044
Govemanets costs indudes payments to independent examiners of £2,40012021-£2,4001.
Trustées
None of the Trustèes lor any persons Gonneded with them) received any remuneration or benefits from Ihe
Charty during the year.
lo Employee$
The average monthly number ol employees during the ye8rw8S'.
2022
Number
2021
Numbgr
Direct charitsble expenditure
Fundraising costs
Support costs
Total

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE IEAR ENDED 31 MARCH 2022
10 employee5
ICDnllnuedl
Employment co$ts
2022
2021
Wages and salaries
Social security costs
Other pension costs
171.123
8,457
3.256
136.900
4,560
2,452
182.836
143,912
The Full Time Equivalent IFTEI numbtr of employees during the period wa$ 5.9512021.. 5.451.
There were no emplcyees whose annual r¢mun*rati¢n was more than £60,000.
11 Met galnslllossesl on Investments
Total Unrestricted
funds
de*gnatÈd
2022
2021
Revaluat'on of investment properties
900,650
12 Tanglble ffxed assets
Platht and Motor v•hl¢l•s
*quiprnent
fot41
Cost
At l April 2021
Additions
12,690
12,690
791
791
At 31 Mar¢h 2022
791
12,890
13,481
Depreclatlon and Impalrmént
At 1 April 2021
Depreciation charged in the year
20
240
4,800
2,400
4,820
2,640
At 31 March 2022
7,200
7.460
Carrylng amount
At 31 March 2022
$31
5.490
6.021
At 31 March 2021
T17
7.891
6.862
31

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
13 O•btors
2022
2021
Amounts falllng due vAthln one year..
Trade debtors
Other debters
Prepaymtrnts antl gccrued income
143
695
6.607
34
4.703
7.445
4,737
14 Credltor8.' amounts f4lllng due wlthln one year
2022
2021
other t8X8tson and soci81 security
Trade creditors
other creditors
Accruals and defeThed incorn•
3,310
4,702
2.700
6.594
13
3,154
7,572
15,584
12,461
1S Retlrement L￿eflI s¢heme$
Defined contrlbutlon ￿h￿Me$
Thp Charity operate5 a defined contribution pension scheme for all qUali￿.￿g employees. Tht ass*ts of Ihe
s¢heme are held separately from those of the Charity in independently administered fund.
The charge to pr¢fit or 1¢$$ in respect of defined contribution schemes was £3,25612021- £2,452).
-32-

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PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
17 Deslgnated funds
The income ftjnds of the charity include the fellowing designated lunds which have been sot aside out ot
unr¢stri¢ted fvnd$ by trustees for specific purposes".
Movement In fijnds
lrtoming Revalwlhins,
resources
9ains and
lo55e$
Balanctat
1 April 2021
Re50vrces
exFended
Balance al
31 March
2022
1 Aprfl 2020
Building Fund
Land sale Fund
7.264
7,264
930.650
17,2841
30,000
900,650
930,650
7,264
30,000
900,650
937,914
17,2641
930,850

PARENTS AND CARERS SUPPORT ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
19 R•iated party transaclons
There were no disc105able rel6ted p8rty transathons during the year12021 none).