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2025-03-31-accounts

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2025

2024/2025

Report of the Trustees and Financial Statements for the year ended 31[st] March 2025

Company Registered No. 08069488 Charity Registered No. 1148138

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2025

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)

(A COMPANY LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

Charity Information 1
Report of the Trustees 2-18
Report of the Independent Examiner 19
Statement of Financial Activities 20-21
Balance Sheet 22
Notes to the Financial Statements 23-33

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2025

PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)

CHARITY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES: Clare Elkington Caroline Bucksey (From Oct 2024) Elaine Pitcher Rebecca Edwards Andrew Finnamore (From Jan 2025) Andrew Green Emily Medway (Until July 2024) Hazel Rumsey Rick Wates (Until Sept 2024) CEO: Emma Drain (Kennedy) REGISTERED OFFICE: Lavant House West Lavant Chichester West Sussex PO18 9AB REGISTERED COMPANY NUMBER: 08069488 REGISTERED CHARITY NUMBER: 1148138 BANKERS: CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 OAS INDEPENDENT EXAMINER: Claire Norwood BSc FCA AT1II Carpenter Box Piper House 4 Dukes Court Bognor Road Chichester West Sussex PO19 8FX

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

It gives us great pleasure to introduce PACSO’s Annual Report, together with the financial statements

of the Charity for the year ended 31st March 2025. We have set out for

our supporters and the general public, what we have achieved in the past twelve months and our future plans. This report has been prepared to meet the requirements for a Director’s report and accounts for Companies Act purposes. The accounts have been

prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity's governing document, applicable law and the requirements of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTS

The objects of the charity are to relieve parents and carers of children and young people having a disability through 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.

PACSO has been delivering parental support and respite services for children and young people with special educational needs and disabilities since 1999. This year, PACSO goals were to (1) grow the team to help us meet demand for services and to make the charity more sustainable for the future, taking account of succession planning (2) Grow and develop bespoke packages and Travel Training for young people (3) develop PACSO branding, including consistency across our website and social media presence. This report will outline how PACSO has achieved these goals this year, and the impact this

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

has had on our beneficiaries.

BENEFICIARIES

PACSO members may have learning or physical disabilities, complex health needs, and social or communication difficulties. PACSO now have 586 members with disabilities and additional needs living in

Chichester, Arun, and Adur Districts of West Sussex. We

welcomed 108 new children to PACSO this year. Together

with their siblings and parent carers, this represents an

incredible 1,059 beneficiaries.

PACSO Beneficiaries

37% of all PACSO members have a learning disability

66% have autism, and 44% social and communication

difficulties

21% of children display behaviour that challenges

16% members have a physical disability, with 5%

having a visual impairment and 4% a hearing

impairment

17% have complex health conditions

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

For many children and young people with special educational needs and disabilities, clubs, activities and friendships can be difficult to access. In our September 2024 survey, 98% of families who responded reported that their child was unable to access mainstream clubs and activities as they could not meet the needs of their child. Equally, for parent carers, caring for a disabled child can be both physically and emotionally exhausting. 49% of our survey respondents reported that PACSO is the only respite that they receive.

Our September 2024 survey results showed that some children accessing PACSO have challenges and disadvantages at home, with 20% of respondents being single parent households, 9% with a parent with their own additional needs and11% fostered/adopted. PACSO clubs help young people to

feel part of the community, have improved emotional wellbeing, and make friends.

PACSO is the only organisation giving us support/respite and fun days out - I am so grateful for everything you do!

PACSO Parent, September 2024

SERVICES

PACSO provides specialist after-school clubs and weekend and holiday respite for young people aged

5-25 with disabilities in Chichester and Arun Districts of West Sussex. In our September 2024 survey,

98% of parents reported that their child was unable to access mainstream activities due to their medical, behavioural or communication needs. Our dedicated and highly trained team make PACSO sessions accessible to a wide range of needs and therefore inclusive to all. PACSO services are regularly reviewed and adapted using feedback from children, young people and their families. The Trustees are committed to ensuring that PACSO services remain high quality and meet the needs of

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

our beneficiaries through regular review and scrutiny of planned activities and services. PACSO

activities for young people with disabilities include:

Ages 0-5 Weekly Little PACSO toddler groups in Chichester, Bognor and Littlehampton,
weekend stay and play sessions, Little PACSO family trips and parent support
Ages 5-19 Respite activities: Saturday clubs, holiday playdays, holiday trips and afterschool
clubs
Ages 19-25 Respite activities: PACSO Plus holiday trips and Go Plus/ Go Active clubs weekly.
Youthscheme during school holidays for 16–25-year-olds
All Ages Family activity days, family stay and play sessions, relaxed cinema screenings
and parental support

“I am forever grateful for all the help and support over the years. PACSO is a safe place for P to have fun, interact with peers and build valuable relationships.” PACSO Parent, September 2024

IMPACT

PACSO services exist to improve the lives of disabled children and their families. Our highly skilled

and experienced play team are able to meet a wide range of needs, meaning that PACSO clubs are

accessible to all. In September 2024, we asked our families to feedback to us the benefits of PACSO

services for their disabled child and the results are set out below:

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

The table below outlines PACSO’s performance across the last 3 years and demonstrates the

increase in membership, number of activities and hours of delivery:

Data 2022-23 2023-24 2024-25
No. of DCYP Registered atyear end 489 505 586
New membersjoined during year 133 104 108
Total Registered Individuals (all DCYP, Siblings & Parents registered,
regardless of attendance - siblingno. taken from attendancepre 2024-25)		 1293 1360 1903
Total hours of respite delivered(to DCYP) 7590 8183 8482
Total hours of familyactivities delivered(to DCYP) 2229 2391 2273
Total no. of different DCYP who attended at least once 339 331 331
Total no. of different Parent Carers who attended at least once 277 302 294
Total no. of different Siblings who attended at least once 92 113 120
No. of Parent Carer beneficiaries (those whose DCYP attended at least
once)		 - 495 495
No. of Siblingbeneficiaries(those whose DCYP attended at least once) - 285 233
Total no. of PACSO beneficiaries (DCYP who attended plus their parents
& siblings)		 - 1111 1059
No. of PlayDay,Playscheme & Youthscheme days 26 51 49
No. of Trips 42 0 9
No. of SaturdayClubs 34 24 28
No. of After School Clubs 156 144 144
No. of LP toddlergroupsessions 103 103 104
No. of LP Weekend & HolidayMeets/ Trips etc 14 9 13
No. of Bespoke Respite Sessions - 21 24
Total Hours of Bespoke Respite delivered(to DCYP) - 52 55
Total places filled (sum of total attendees at all activities - DCYP, siblings
&parents)		 4701 4853 4771
Total no. of different activities(respite & family) 393 346 386
Total hours of PACSO fun! (sum of total hours at all activities - DCYP,
siblings &parents)		 13,446 14,610 14,480

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

LITTLE PACSO

This year Little PACSO had 113 registered members aged 0-5, including

48 new members joining this year. Ruth has supported 104 different children, 153 parents and carers and 67 siblings this year through Little PACSO events. These events have provided 1403.5 hours of fun for disabled children and a total of 1623.75 hours of delivery to all beneficiaries.

Little PACSO is a community for parents, carers and their children, as they navigate and journey through the beginnings of parenting a child with additional needs.

Increasingly, the processes involved for children with SEND, are not simple, nor straightforward. The systems are overwhelming with information and overwhelmed with the sheer volume of families needing support. It can be a delicate time for families, as alongside these practical steps, parents may also be dealing with emotional and physical challenges and strains. Meeting other parents and carers in a similar position and having a safe space where they feel supported and not judged, is a lifeline for families.

WEEKLY GROUPS

We have provided play groups in Chichester, Bognor and Littlehampton through term time. Little PACSO groups follow a structure of free play with toys, sensory and arty activities and then a snack time with a story, songs and bubbles, all to promote child development and learning through play. There is a unique understanding between parent carers, that our children may play differently and struggle with the interaction of other children. Parents have commented that Little PACSO is a safe

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

space to be. This year we had visits from the Oral Health Promotion Team and the Early Help Team to

interact and offer advice and support to Little PACSO families.

WEEKEND AND HOLIDAY MEETS

Little PACSO has hosted 12 Stay and Play sessions throughout the year, either on Saturday mornings or in school holidays. There has also been a fun Christmas Party at The Arena and a Summer Outing to Drusillas. We use Little Piggies regularly for our Saturday Meets and our usual spaces at Children Centre Hubs during the holidays, as well as Aldingbourne and Little Street annually.

PEER SUPPORT

Our busy WhatsApp Group has been a space for solidarity and peer support, 24-7. The 100+

members share tips, explain their personal experiences, sell and pass on toys, clothing and

equipment. Ruth has also hosted 2 Parent Meets in the evening. It has been a space to connect with other parents without the worries of needing to catch your child!

MOVING ON AND UP!

Each September Little PACSO says farewell to children who are moving up into primary school

settings, and in September 2024, This year, it has become more evident, the stretches the education

system are facing. Out of the 49 children who were due to start school, 10 were not allocated a space in a school that would suit their needs.

The same 49 children became eligible to join the main PACSO service. Ruth continues to attend

Saturday Clubs monthly, to ease this transition and be a familiar face. Little PACSO is often the first point of contact for families who then stay within the PACSO family for many years to come.

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

“Little PACSO has been such a lifeline for us. Not only has my son thrived since starting one of the toddler groups, but I have made friends with some of the other mums too. It’s a safe space where no one is judged and the children can just be themselves”

Little PACSO Parent

REACHING OUR TARGETS

1) GROW THE TEAM TO HELP US MEET DEMAND FOR SERVICES AND TO MAKE THE CHARITY MORE SUSTAINABLE FOR THE FUTURE, TAKING ACCOUNT OF SUCCESSION PLANNING

This year one of the charity’s main aims was to ensure the sustainability of the PACSO team. With

this in mind, the PACSO Trustees separated the CEO and Play Lead roles, which since September

2020, have both sat under Emma Kennedy’s remit. In April 2024, Mia Day joined the team as the PACSO Play Lead, an integral role that oversees all frontline delivery of PACSO services.

This was a significant advancement for PACSO and has

allowed our CEO the time and space to plan

strategically for PACSO’s sustainability and growth, all

without detracting from frontline service quality or

delivery.

In addition to the new Play Lead, the PACSO Trustees

appointed two new Play Specialists on 1-year contracts, a significant investment in the frontline

delivery team. With the ever-growing demand for PACSO services, these roles are vital in working

towards meeting the needs of all of our children and families.

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

This year we have worked hard to continue to support Bespoke

Packages and Travel Training Initiatives.

Building on the success of last year’s sessions, we were able to implement our learning and resources to support 3 disabled children and young people across 24 sessions and 55 hours of bespoke delivery, tailored to their individual needs, particularly where no other suitable provision could be found for them.

Our Travel Training services also stayed in line with last year’s delivery, comprising of 13 1-hour sessions to complete one individual young person’s independent travel training. This successful but small-scale pilot scheme has paved the way for developing a larger scale service as we end the financial year and look ahead to 2025-26 and we look forward to sharing our progress on this service next year.

After taking the strategic decision to separate the Play Lead and CEO roles, PACSO’s next objective was to review our current online presence. We recognised that in this digital age, online presence accounts for so much, and is often the first place a parent, carer, funder or supporter might find PACSO.

In June 2024, the PACSO team started the process of updating and refreshing our current website and social media pages, ensuring continuity of branding across all platforms. In doing so, we sought to present a clean, modern and accessible exterior to all potential members and supporters. Part of this

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

project was to update the PACSO logo, ensuring consistent representation of our charity everywhere within the community

The new logo and website were launched in January 2025 and have raised PACSO’s profile throughout our community, with a sustained growth in both visits and engagements on our page. PACSO will continue to use social media and the website as a tool to reach families, members and potential supporters.

NEWS

2024-25 has been a very busy year for PACSO, with lots

to celebrate. In May, our CEO Emma Drain and our Chair

of Trustees, Clare Elkington, were invited to a garden party at Buckingham Palace. The invitation was in recognition of Emma and Clare’s positive impact on their local community, and the invitation was a great

honour. The King and Queen were in attendance, as well as other senior members of the royal family and a wonderful afternoon was had by all.

In PACSO’s 2023-24 Directors’ Report we shared the news that the land gifted to PACSO by Peter and

Cherry Gilbard had been sold to create a funding pot for PACSO’s future forever home. The PACSO Trustees continue to work on this project, looking for a suitable location to buy or build a PACSO hub where all services could run from. Our Goal is to realise this ambition by 2031.

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

FUNDRAISING

PACSO receives funding from a variety of sources, including Trusts and Foundations, statutory funding

from West Sussex County Council, donations, service fees and community fundraising events. We are grateful to all our funders and fundraisers for supporting PACSO’s work with children and young people.

Thank you to West Sussex Short Breaks, BBC Children in Need and The Woodger Trust for their continued and substantial support. We are grateful to the Michael and Betty Little Trust for their continuing generosity; which has had such a significant impact on PACSO services and our subsequent fundraising endeavors. This year we were also grateful to receive funding from Chichester District Council towards our Spring Term after school club provision.

We would like to thank our monthly donors for their ongoing support, as well as all those who took part in running and other sporting events to raise funds for PACSO this year. Notably we would like to extend our thanks to the Green family for their generous donation again this year.

FINANCIAL REVIEW

With funders continuing to face unprecedented demand for

funding, we experienced several unsuccessful funding applications over the past year. This, combined with rising operational costs, including increases to minimum wage, insurance premiums and energy bills, has made 2024-25 another financially challenging year for PACSO. As a result, we saw an overall increase to our expenditure of £87,539 to £429,650 (2024 £342,111), and an increase to income of £6,575 to £333,467 (2024 £326,892).

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

Despite the disappointing funding challenges throughout the year, we were delighted to be awarded a three-year grant from BBC Children in Need to support with the costs of our after-school clubs. We are also grateful for the continued support of West Sussex County Council who remains our core funder of our short breaks provision.

The accounts show a deficit for the year on general unrestricted funds of (£63,281), (2024 (£66,730) deficit), and an overall in year deficit of (£96,183), (2024 (£15,219) deficit). Overall reserves at 31[st] March 2025 were £234,541 which included £29,948 of restricted funds. A further £933,491 of restricted funds regarding a PACSO Hub were held at the end of March 2025.

RESERVES

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size, level of financial commitments held, and its due diligence should the charity dissolve. The Trustees aim to ensure that the charity will be able to continue to fulfil its charitable objectives, sustaining a temporary shortfall in income or unexpected expenditure, and endeavour not to set aside funds unnecessarily.

The aspiration of the Trustees is to hold sufficient funds whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the Charity represent between three and six months of average running costs, plus any costs incurred if the charity was to close. This would include any redundancy payments and support to employees to find alternative employment, the termination of any service contracts including office rent contract, professional fees (including accountancy and audit fees) and a contingency for any outstanding liabilities. This amounts to a sum of approximately £113,746 to £227,490, which has been met. Currently the level

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

of unrestricted reserves is £204,593, or approximately 5.4 months’ running costs.

RESTRICTED FUNDS- PACSO HUB

In April 2020 as part of a legacy, PACSO was very fortunate to be gifted a plot of land. It was formally

agreed that any funds generated from the sale of the land would be exclusively used towards the

construction and associated costs towards a much-needed PACSO Hub project, comprising of a

building and playground, which would serve as a permanent legacy project for the benefit of PACSO and its beneficiaries.

PACSO successfully secured planning permission for 10 houses on the land and in November 2021 sold it to a developer. As a result of the sale, PACSO secured restricted funds of £930,650 towards a permanent PACSO Hub. The intention is to build a safe, accessible, and welcoming space where children, families, and the PACSO community can enjoy the various accessible activities and

opportunities that PACSO offer. Having a permanent PACSO Hub will enable us to continue to grow and expand our offer to support with meeting the demand for services. PACSO trustees agreed to invest the restricted funds to ensure a safe and comfortable return, with the intention of growing and securing further funds towards this project.

The Trustees’ intention is to secure land and build a PACSO Hub within 10 years from the sale of the land.

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

The Charity was formed as a trust in 2002 (registered number 1092301) and became a Charitable Company limited by guarantee with a new charity number (1148138) on 15[th] May 2012. All the assets

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

of the original trust have now been transferred to the new charity.

TRUSTEES

Trustees are elected and removed by the members of the company. The maximum number of Trustees shall be 9 and the minimum shall be 3. Currently the Trustees are the only members of the company. Trustees are recruited for various skills they bring to the organisation, and most of the trustees 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 invited to visit a number of projects during the year to gain first-hand knowledge of the value of the service we provide. The Trustees who served during the year are listed on Page 1.

ORGANISATIONAL STRUCTURE

Our Board of Trustees continues to guide, shape and nurture PACSO. We would like to thank them for their time and commitment to this voluntary role and recognise their devotion to our charity. In August 2024, PACSO said farewell to Rick Wates after over 7 years of dedicated service. We also wished trustee, Emily Medway a fond farewell as she entered her next chapter and emigrated to New Zealand. Caroline Bucksey joined us as a Trustee in October 2024 and Andrew Finnamore in January 2025. The Board of Trustees meet six times a year (with senior staff attending as appropriate). The operational management of the Charity is delegated to the senior managers and their staff. They liaise with the Trustees on a frequent and regular basis.

MAJOR RISKS

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial

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PARENTS AND CARERS SUPPORT ORGANISATION (PACSO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

systems carried out on an annual basis will provide sufficient resources in the event of adverse

conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are required under Charity law 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 financial activities of the

Charity for that period. In preparing those financial statements, the Trustees are required to:

material departures disclosed and explained in the financial statements; and

to presume that the company will continue in business.

The Trustees are responsible for keeping proper accounting records which 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 applicable laws and regulations. They are also responsible for ensuring that the Charity maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against loss or unauthorised use and to prevent and detect fraud and other irregularities.

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PARENTSAND CAREASSUPPORTORGANISATION IPACSOI REPORTOFTHETRUSTEES FOR THEYEAR ENDED 31ST MARCH 2025 On behalf of the board: Clare Elkington Chair of Trustees Date: 2025. Pu¥c18

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 and Carers Support Organisation (the Charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 of The Institute of Chartered Accountants in England and Wales, 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:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Claire Norwood BSc FCA ATII

Carpenter Box Piper House 4 Dukes Court Chichester PO19 8FX

Dated: .........................02/10/2025

Total 2024 £ 122,285 182,424 22,183 326,892 36,231 305,880 342,111
Restricted funds 2024 £ 82,600 106,781 16,517 205,898 30,262 124,125 154,387
Total Unrestricted Unrestricted funds
funds		 general
designated		 2025
2024
2024		 £
£
£		 109,064
39,685
-		 169,860
75,643
-		 54,543
5,666
-		 333,467
120,994
-		 42,324
5,969
-		 387,326
181,755
-		 429,650
187,724
-
Restricted funds 2025 £ 60,000 88,623 - 148,623 1,833 179,692 181,525
Unrestricted funds general 2025 £ 49,064 81,237 54,543 184,844 40,491 207,634 248,125
Notes 3 4 5 6 7
Income from: Donations and legacies Charitable activities Investments Total income Expenditure on: Raising funds Charitable activities Total resources expended

Unrestricted
Restricted
Total Unrestricted Unrestricted
Restricted
Total		 funds
funds
funds
funds
funds		 general
general
designated		 2025
2025
2025
2024
2024
2024
2024		 Notes
£
£
£
£
£
£
£		 Net outgoing resources before transfers
(63,281)
(32,902)
(96,183)
(66,730)
-
51,511
(15,219)		 Gross transfers between funds
12
990
(990)
-
-
-
-
-		 Net expenditure for the year/ Net movement in funds
(62,291)
(33,892)
(96,183)
(66,730)
-
51,511
(15,219)		 Fund balances at 1 April 2024 As originally reported
266,884
997,331
1,264,215
333,614
930,650
15,170
1,279,434		 Prior year adjustment
13
-
-
-
-
(930,650)
930,650
-		 As restated
266,884
997,331
1,264,215
333,614
-
945,820
1,279,434		 Fund balances at 31 March 2025
204,593
963,439
1,168,032
266,884
-
997,331
1,264,215		 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. In the comparative year the figures for Donations and legacies income and Charitable activities income have been corrected. There is no impact on the Balance Sheet.

PARENTS AND CARERS SUPPORT ORGANISATION BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not•s Fixed ass•ts Tangitle a55815 14 2.102 3,858 Current ass•ts Debiors Cash at bank and in hand 15 28,100 1,186,147 23,400 1,263,047 1,212,247 1,286,447 Creditor$: offloun¢$ falling due wSthln one year 16 46,317 26,090 Ngt currenl assets 1.165.930 1.260.357 Totsl ass•ts 18s$ currènt Ilablllti•s 1,168.032 1.264.215 The funds of tho Charlty Restrlcteol income funds Unrgsln￿6d funds 19 963,439 204.593 997,331 266,884 1.168.032 1,264,215 Tha company is èntided to the exemption from tho audit requirement contained in section 477 01 tho Compani•$ Ad 2006, fof the year ended 31 March 2025. The directors acknow18dge their responslbllities for CoM￿Y￿n9 with the requlrements of tho compar￿¥& Act 2rx with rtspecl to accounts.ng records an¢J the preparation ol financial statements. The members have not r8qulr•d th¢ ¢ompBny to oblAin on èudlt of finand81 stat•ments for the yeef In qu85tlon In a￿d9n￿ wth s¢don 476. Th96e financial stal•ments have pr•p8r&d in a¢¢ordan¢o with the provi¥bns applicaNo to companlos Subl￿t to the small companies fegima. Th• finawal stst8ments were approved by the Trust866 on .. 02) Claie E1￿ingt￿l TruJt•• Company 1¢g￿trolOn number 08069488 (England and W8le61 -22-

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Parents and Carers Support Organisation is a private company limited by guarantee incorporated in England and Wales. The registered office is Lavant House, West Lavant, West Sussex, Chichester, PO18 9AB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 33.3% Straight Line Motor vehicles 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
15,564
-
Grants
33,500
60,000
49,064
60,000		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
15,564
27,175
-
93,500
12,510
82,600
109,064
39,685
82,600		 Total
2024
£
27,175
95,110
122,285

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Short breaks
Sales within charitable
activities
76,610
-
Performance related
grants
-
88,623
Other Income
Sales within charitable
activities
4,627
-
81,237
88,623		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
76,610
70,808
-
88,623
-
106,781
4,627
4,835
-
169,860
75,643
106,781		 Total
2024
£
70,808
106,781
4,835
182,424

Performance related grants analysis

**Short breaks ** Short breaks
2025 2024
£ £
West Sussex County Council - Family events 20,913 17,414
West Sussex County Council - Playscheme 67,710 89,367
88,623 106,781

5 Income from investments

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Income from Liquidity
Funds
41,959
-
Interest receivable
12,584
-
54,543
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
41,959
-
14,008
12,584
5,666
2,509
54,543
5,666
16,517		 Total
2024
£
14,008
8,175
22,183

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Staging fundraising
events
1,389
-
Staff costs
39,102
-
40,491
-
Investment management
-
1,833
Total costs
40,491
1,833
Expenditure on charitable activities
Direct costs
Staff costs		 Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Staging fundraising
events
1,389
-
Staff costs
39,102
-
40,491
-
Investment management
-
1,833
Total costs
40,491
1,833
Expenditure on charitable activities
Direct costs
Staff costs		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
1,389
5,969
-
39,102
-
30,262
40,491
5,969
30,262
1,833
-
-
42,324
5,969
30,262
Short
breaks
2025
£
187,788
5,731
117
2,345
996
3,160
4,139
2,326
31,953
238,555
144,021
4,750
387,326
207,634
179,692
387,326		 Total
2024
£
5,969
30,262
36,231
-
36,231
Short
breaks
2024
£
158,988
1,960
128
3,433
788
3,269
5,314
1,181
36,011
211,072
90,968
3,840
305,880
181,755
124,125
305,880
Training & DBS checks
Travelling
Depreciation
Little Pacso costs
Consumables & refreshments
Mini bus costs
Equipment
Activity costs
Share of support and governance costs (see note 8)
Support
Governance
Analysis by fund
Unrestricted funds - general
Restricted funds

7 Expenditure on charitable activities

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs allocated to activities

Staff costs
Computer, software & website costs
Administration & office costs
Training & activities costs
Insurances
Sundry expenses
Legal & professional costs
Governance costs
Analysed between:
Short breaks		 2025
£
100,945
3,186
21,633
642
4,988
738
11,889
4,750
148,771
148,771		 2024
£
59,119
677
17,828
445
4,532
1,725
6,642
3,840
94,808
94,808

Governance costs includes payments to the independent examiners of £4,750 (2024 - £3,840).

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year, but one of them was reimbursed a total of £62 for sundry expenses.

10 Employees

The average monthly number of employees during the year was:

Direct charitable expenditure
Fundraising costs
Support costs
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
22
1
3
26
2025
£
305,005
17,239
5,591
327,835		 2024
Number
20
1
3
24
2024
£
233,938
10,374
4,057
248,369

The Full Time Equivalent (FTE) number of employees during the period was 9.5 (2024: 6.73).

There were no employees whose annual remuneration was more than £60,000.

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Employees (Continued)
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2025 2024
£ £
Aggregate compensation 53,721 50,791

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Transfers

There is a transfer from restricted to unrestricted funds of £990 due to fundraising expenditure that was accrued last year in unrestricted funds when it should have been in restricted funds expenditure.

13 Prior year adjustment

In the comparative year the financial statements include a prior year adjustment of £930,650 which was made to correct the allocation of the Land sale investment fund from designated funds to restricted funds. The prior year adjustment resulted in the restricted funds increasing and the designated funds decreasing by £930,650 at 1 April 2022 and at 1 April 2023. For more details see the Trustees' Report.

14 Tangible fixed assets

Plant and
equipment
Motor
vehicles
£
£
Cost
At 1 April 2024
5,207
12,690
Additions
588
-
At 31 March 2025
5,795
12,690
Depreciation and impairment
At 1 April 2024
2,039
11,999
Depreciation charged in the year
1,656
689
At 31 March 2025
3,695
12,688
Carrying amount
At 31 March 2025
2,100
2
At 31 March 2024
3,168
690		 Total
£
17,897
588
18,485
14,038
2,345
16,383
2,102
3,858

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
17
Trade creditors
Accruals
17
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Resources deferred in the year
Deferred income at 31 March 2025		 2025
£
11,155
1,420
13,525
26,100
2025
£
4,920
14,139
15,078
12,180
46,317
2025
£
14,139		 2024
£
8,761
5,586
9,053
23,400
2024
£
3,634
-
9,651
12,805
26,090
2024
£
-
2025
£
14,139
-
14,139
14,139		 2024
£
-
-
-
-

Deferred income of £14,139 is in relation to grant amounts received in advance.

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Retirement benefit schemes

Defined contribution schemes

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £5,591 (2024 - £4,057).

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
WSCC Short Breaks 11,899 67,710 (75,517) - 4,092
WSCC Short Breaks (CYE) - 20,913 (20,913) - -
WSCC Other Grants 405 - (405) - -
BBC Children in Need - 40,000 (36,119) - 3,881
St James Place Charitable
Foundation 2,000 - - - 2,000
Peter Harrison Foundation 4,000 - (4,000) - -
Chichester District Council 5,000 - (5,000) - -
Bursary Funding 1,996 - (523) - 1,473
Woodger Trust 19,024 20,000 (20,522) - 18,502
The Lennox Trust 500 - (500) - -
Barbara Ward 5,691 - (5,691) - -
Land Sale Investment Fund 946,816 - (12,335) (990) 933,491
997,331 148,623 (181,525) (990) 963,439

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19
Restricted funds
Previous year:
WSCC Short Breaks
WSCC Short Breaks (CYE)
WSCC Other Grants
Rank Foundation
Woodroffe Benton
Baily Thomas
St James Place Charitable
Foundation
Boltini Trust
Sussex Community Foundation
Peter Harrison Foundation
Ernest Kleinwort
Wellesey Charitable Foundation
Gerald Micklem
Chichester District Council
Wates Foundation grants for
finance manager
Bursary Funding
Woodger Trust
The Lennox trust
Barbara Ward
Land Sale Investment Fund		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
-
80,667
(68,768)
-
19,000
(19,000)
-
7,114
(6,709)
-
3,100
(3,100)
-
2,000
(2,000)
-
4,000
(4,000)
2,000
-
-
-
6,000
(6,000)
-
10,000
(10,000)
-
4,000
-
2,152
8,000
(10,152)
-
5,000
(5,000)
-
5,000
(5,000)
-
5,000
-
1,556
-
(1,556)
2,476
-
(480)
-
20,000
(976)
-
500
-
6,986
10,000
(11,295)
930,650
16,517
(351)
945,820
205,898
(154,387)		 (Continued)
Transfers
At 31 March
2024
£
£
-
11,899
-
-
-
405
-
-
-
-
-
-
-
2,000
-
-
-
-
-
4,000
-
-
-
-
-
-
-
5,000
-
-
-
1,996
-
19,024
-
500
-
5,691
-
946,816
-
997,331		 (Continued)
Transfers
At 31 March
2024
£
£
-
11,899
-
-
-
405
-
-
-
-
-
-
-
2,000
-
-
-
-
-
4,000
-
-
-
-
-
-
-
5,000
-
-
-
1,996
-
19,024
-
500
-
5,691
-
946,816
-
997,331
997,331

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
2,102
-
Current assets/(liabilities)
202,491
963,439
204,593
963,439		 Total
2025
£
2,102
1,165,930
1,168,032

PARENTS AND CARERS SUPPORT ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
Fund balances at 31 March 2024 are represented by:
Tangible assets 3,858 - 3,858
Current assets/(liabilities) 263,026 997,331 1,260,357
266,884 997,331 1,264,215

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).