Charty registration number 1151711 (England and Wale$l
SPECTRUM DAYS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

SPECTRUM DAYS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Derek Radcliffe
Diane Hughes
Helen Kimberley
Anna Parker
Mary Ree5
{Appoinled 2 December 20241
IAppoinled 9 July 20251
IAppoinlèd 16 June 20251
Charfty number
1151711
Principal addres$
Old Coach Roa
Droitwich
Worcestershire
WR9 8BB
Audltor
OTmerod Rutter Lirnited
Chartered Accounlanls
Thè Oaklèy
Kidderminster Road
Dro1￿ICh
Worcestershire
WR9 9AY
Senior manag•m¢nt tsam
Amy Rose- SeM¢e Lead
Maria Watts- Quality Assuran￿ Manager
Josh Swin50n-Oavis- Training Manager
Harry R05e- Finance ManagerllT Adminstrator
Bankers
CAF Bank
25 Kings Hill Avenue
Kings Hill
Vvesl Malllng
Kent
ME19 4JQ
HSBC Bank PIC
6 Broad Street
Worcester
Wor¢eslershire
WR12EJ

SPECTRUM DAYS
CONTENTS
Page
Trustees, report
Independent audilorfs report
Slalemenl of finanaal aetiwties
Balance sheet
10
Statement of cash (lows
Notes lo the financial statements
12-24

SPECTRUM DAYS
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 APRIL 2025
The Trustees present their annual report and financial statements for the year ended 30 April 2025.
The financial statements have been prepared In accordance with the accounting polTr¢ies sel out in note 1 to the
financial stalements and comply with the charity5 goveming document, the Charities Act 2011 and Accounting and
Reporting by Charities.. Slalement of Recornmended Practice applicable lo charities preparing their accounts in
accordancè with the Financial Reporting Standard applicable in Ihe UK and Republic ol Ireland IFRS 1021"
leffeetive 1 January 20191.
Objectives and aetivlti•$
Thè Trustees have paid due regard to guidatKe isSL￿d by the Charity Commission in decAding what activities the
Charty should undertake.
Our charity'$ purposes as set out in the objects contained in the companys memorandum of as50cialion are to..
1} promote and protect the physical and mental health of sufferers of PMLD IProfound and Multiple Learning
Di58bililiesl in Worcestershire and surrounding areas through the provision of financial assistance, support,
education and practical advieé
21 advance th6 edu¢alK)ll of the general public in all areas relating lo PMLD lo furthor or bènefit the r&sidants of
Worcestershire and the surrounding areas, wlhoul distinction of sex, sexual orientstion. race or of political, religious
or other opinions by associating together the said residents and the local 8uthoiilies, voluntary and other
organisations in a common effort to advance education and to provide facilities in the interests of Social welfare for
recreation leisure time occupation with the objective of improving the conditions of life for the residents.
In furtherance of these objects but not otherwise, the trustees shall have power.. lo establish or secure the
eslablishmenl of a community centre and to maintain or manage or co-operate with any slatulory authority in the
maintenance and management of such a centre for activities promoted by the charity in furtherance of the above
objects.
Summary
Spèctrum Days has been established to provide specialist support lo people with PMLD and their lamilios utili5ing
tsur day centre service. To provide people with PMLD with PurposelMeaninglLivinglDignity. Our building is based in
Dioiiwich where members attend for daytime activities induding accessing the community. Our reach is across
Worcestershire for all services and indudes a specialist transport system and hot rni(May rneals.

SPECTRUM DAYS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2025
se￿lTr Delive
CEO Retlrem•nt
After many years of dedicated service our Chief Executive Officer and founder of Spectrum Days, Maggie Allen
decidèd lo lake retirement in March 2025.
As many will know, Maggie has been involved with education and soaal eare services for several decades before
founding Spectrum Days Iwelve years ago with 8 V15ion lo support people wlth learning disabilities and their
families. Her passion and commitment have been a driving force for the diredion of our eharity since then. Her
leadership has touched everyone's lives and careers at Spectrum Days, now her retirement marks the end of a vital
chaptar in the charity's hi510ry.
We thank Maggie foi everything she has provided to Spectrum Days over the years and wish her all the best in her
retirèment.
In light of this, the senior team will Continue lo manage th& semoe in the absènce of a CEO for the time bèing. Thg
team structure will be r6Vi￿ed at a lalei stage.
Domiciliary Care and External Training Delivery
Over the years, our Dorniciliary Care service has faced numerous challenge5. After careful ¢onsider81ion and many
discussions within our team, we made the difficult decision in late 2024 to bring this service lo a dose.
We sincerely thank all those involved, including our members and their families, for their continued support and
understanding throughout this period.
We also made the operational decisKJn to pause our èxt8mal training for the time being. This will be reviewed in the
future with the aim of expanding thg semee to rèad) tha appropriata audience.
Membership
2024 has been anothèr successful year for our membership levels. Over the last twelve months we have continued
to have high interest in our seNice provided re5uhing in three new members joining our ever-growing learn. We are
now close to ftjll capacity re5ulling in an increase in individuals on our wathng list. The decision was made lo close
our wailing list for any new mernbers for the lirne being due lo high demand for our seNice.
The team have worked closely together to provide a person-centered approach 10 3erwce delivery enhancing the
care and support provided to those who use our service. The main focus has been on the activities prowded finding
new and innovative ways to include, engage and offer new experiences to our members and staff team.
Activities
At Spectrum Days. one of our core prioriti'es is delivering meaningful. person-centred artivities for our members.
Our goal is to ¢reate eniiching experien¢*s and provide a wide lange of opportunities that support individual
interests and development.
Over the past fvlelve months, we've enjoyed a diverse selection of trips and actiwlies, including vi511s lo Weston-
Super-mare. boat trips on the Willow Boat, sessions with music therapists and entertainers, animal therapy. horse
riding, swimming, hydrotherapy, rèbound tharapy, martial arts, and much more.
Transport
Our transport service plays a vital role in our members, day. ensuilng they can travel lo and from the centre safely
w(th the support of QUT well-trained staff. However. transport remain5 an ongoing ¢h8llenge due lo regular
maintenance needs and occasional vehicle downtime.
We are extremely grateful to The Eveson Trust for their generous support in funding a new vehicle. which has
helped ease the pressure on our transport fleet.

SPECTRUM DAYS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2025
Stsff Rècruitment
Staff recruitment has been a positive area for us over the past twelve months. We've seen strong interest in our
available roles, which has enabled us lo respond qulckly and effectively when stsffing needs arise. This has allowed
us to maintain high standards of ￿re and support for our member5 without disruption.
We'r8 pleased that our organisalion continues lo attract passionate and skilled individuals who sharè our values and
commitment. Ongoing investment in staff development and a supportNe working environment have also played a
key iole in making Spectrum Days a desirable place lo work.
Fundr
In 2024 the Worcester ukule￿ Club and The Doverdale Arnis chose Spectrum Days to be their charity of the year.
Over the year the Woreeslèr Ukulele Club hold variou5 different concerts to raise money for their chosen charity. We
were absolulety delighted to hear they raised £15.350 over the year for us. We Can't thank them enough for their
support.
The Dovardalè held a truck fesl for us in September. We were absolutely delighted lo hear that they raisèd £4,021
whi¢h was then doubled by Blackpole Recycling centre taking the total lo £8,042. We can't thank them enough for
their sUPPOrt and their hospitality to our members during the year. The funds raised went towards the purchase of a
much needed Acheeva Bed foi our rnamb6rs lo us& as part of their physiolherapy routine5.
In July we hosted our first offiryal Rainbow Feslival for our members and the local community to enjoy.11 was a huge
success with live music, a variety o19arnes, craft stalls and food to enjoy. We will be holding this event annually
moving forward. Thank you to all those involved, il was 8 fanl8s1ic day and fun was had by all.
We would like to extend our sincere thanks lo the Eveson Trust for their Continued support of Specirum Days. Their
generous funding has enabled us to purchase a new minibus and cover essential running costs for our service.
Over thè past twelve months, we have been incredibly grateful for the overwhelming support from our local
community through various fundraisers and generous donations. Special thanks go to The Droilwich Lions, Crayon
UK. Chawson Barns, Haylea Pyle & Megan. as well as the families and frTends of Spectrum Days for their
invaluable contributions.
Following the retirement of the Chief Executive Officer, fundraising responsibilities have been shared between the
Finance Manager and the SeM¢e Lead, each contributing in drfferent capacities to support Spectrum Days,
fijndraising efforts. Additsonally, the Tiuslee Board now plays a moro active role by rewewing and approwng all
fundraising applications.
Fundraising effort5 over the next twelve months will be to mostly focu5 on bulldlng our reserves and sourcing the
ne￿SSary resouTces lo ensure high levels of care and support are provided for our members.
Future plans
Our service continues to thrive, and with a growing membership and capacity levels being reached, we believe now
is the right lime to explore the possibility of expanding our services, including the potential development of a second
day c8ntre in a new lts¢ation. We are fully aware of the high demand fr)r our support and remain committed lo being
a vital iasource for those who need us mosL

SPECTRUM DAYS
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 APRIL 2025
Achievèmènts and performance
Financial revl8w
During the year to 30 April 2025 the Charity received gTfts. donations and ¢lient in¢omè amounting to £1.444,875
{2024.. £1,347,613). OLJI of which £1,403,270 12024.. 1,256,283) was spent in pursuit of the ehaiity's objects.
generating a surplus 01 £66,125 12024.. £91.3301. As of 30 April 2025 £44,409 12024.. £29.2861 was held as
reslricled funds and £197,10012024'. £170,618> was held as unrestricted funds.
Re$eNes policy
It is the policy of the charity that unreslri¢ted funds which have not beèn dèsignated for a speafic use should ba
maintained at a level appropriate lo the Charity's need5 and ongoing obligations. The Trustees Consider that
reserves at this ltrvel will en5uie that, in the event of a Significant diop in funding, they will be able lo eonlinue the
charity's current actrvilies on a temporary basis whilst consideraliori 15 given to ways in which additional fvnds may
be raised.
Structure, governance and management
Spectrum Days 15 a Charitable Incorporated Organisalion ICIOI Tegislered in England and Wales. The charity 15
governed by it's constitution adopted on 1 April 2013.
The TTuslees who served during the year and up to the date of signature of the finanaal statements were..
Derek Radcliffe
Diane Hughes
Mark Taylor
Helen Kimberley
Anna Parker
Mary Rees
IResign8d 19 December 2024}
(Appointed 2 December 20241
(Appointed 9 July 20251
(Appointed 16 June 2025)
There is no form81 method of advertising for new Iruslees., any prospective Iru51ee is recruited via word tsf mouth.
Prospective trustee5 are invited to meet with other trustees and senior management lo discuss the role and the
charity's aims and objective5.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and gu8rantÈÈ lo contribute £1 in the event of a winding up.

SPECTRUM DAYS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2025
statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Stsndards Iuniled I￿n￿oM Generally Accepted Accounting
Praclicel.
The18w applicable lo charities in England and Wales requires the Trustees to prepare financial statements for each
financial year which give a true and fair view of the slate of affairs of the Charity and of the incoming resources and
application of resources of the charity for that year.
In preparing Ih8se financial statements, the Trustees are required lo..
select suitable accounting policies and then apply them consistently,.
observe the methods and prinaples in the Charities SORP-
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounting standards have begn tollowed, subied to any material departures disdosed
and explained in the financial statements.. and
prepare the financial statements on the going concem basis unless il is inappropriate to presume that the charity
will continue in operation.
The Trustees are ￿spOn￿ble for keeping sufficient accounting records that disclosg with reasonable accuracy at
any tirne the financial position of the charity and en8ble them to ensure that the finanaal statements CL)mply with the
Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also rèsponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
pre￿ntIOn and detection of fraud and other irregLtlarilie5.
The Tru5
s, report was approved by the Board of Tru$lee$.
Derek Radcliffe
Chair
Dale..
"LO l oz I ioL6

SPECTRUM DAYS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SPECTRUM DAYS
Opinion
We have audited the financi81 statemen15 Of Spe¢trutn Days Ilhe 'd)arityl foi tha year ended 30 April 2025 which
comprise the slalemenl of financial activities, the balance sheet. the stslemenl of cash flows and notes to the
financial statements, including significant accounting poli¢ie5. The financial reporting tramework that has been
applied in their preparation is applicable law and United Kingdom Accounting Slandaids. in(Juding Finan¢ial
Reporting Standard 102 The Financial Repothng Standard applicable in the UK and RepubliG of Ireland Iunited
Kingdom Generally AC￿pted Accounting PTactice}.
In our opinion, the financial slalemenl8-.
give a true and fair view ol thè state ol the charity's affairs as at 30 April 2025 and of ils incorning re50urce3
and application of resources. forthe year then ended.,
have been properly prepared in accordance wlh United Kingdom Generally Accepted Accounb"ng Practi(*-,
and
have been prepared in accordance with the Charities Act 2011.
Ba$1$ for opinion
We conducted our audit in accordance with Inlemalional Standards on Auditing IUKI IISAS IUKII and applicable
law. Our re$ponsibililies under those standards are further described in the Audilorfs re8ponsibilitAes for Ihg audit of
th8 finarpcial statements section of our report. We are independent of the charity in accordance with the elhic31
requirements that are relevant to our audrt ol the financial statements in the UK, including the FRG'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that Ihe audit evidence we havè obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions ￿lating to going concern
In auditing the financial stalemenls, we have concluded that the Trustees. use of the going concem basi5 of
accounting in the preparation of the financial statements is appropriate.
8ased on the work wè have performed, we haw not idantified any material uncertainiies relating lo events or
conditions that, individually or Collectively. rnay ¢asl significant doubt on the charity's ability to continue as a going
con￿rn for a period of al least twefve months from when the financlal slalemenls are aulhorised for issue.
Our responsibilf(ies and the responsibilities of the Trustees wllh respect lo going ¢on¢gm are deS{￿bed in the
lgvanl sèctions of thi5 report.
other information
The other information comprises the information included in the annual report other than the finan¢i81 ststements
and our audilorfs report thereon. The Trustees are responsible for the other infomialion contained within the annual
report. Our opinion on the financial statements does not cover the other inforniation and we do not express any form
of assurance condusion thèrèon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is rnaleiially ineonsistènt with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies
or apparent material misslalements. we aTe required to dètermine wh&lher this gives rise to a material misstalement
in thè financial slalemenls themselve5. If, based on the work we havè performed, we conclude that there is a
maledal misstatement of this other information, we a￿ required lo report that fact.
We have nolhlng to report in this regard.
Matt•ts on whieh wè are required to report by èxcèption
We have nothing to report in respect of the following matters in relation lo which the Charities {Accounls and
Rèports) Regulations 2008 requires us lo report to you if, in our opinion..
the information given in th& financial statements is inconsistent in any material respect with the Truslee5'
report-, or
sufficient accounting records have not been kept-, or
the financial statements are not in agreement with the accounting records., or
WÈ have not received all the inlormalion and explanation5 we require for our audiL

SPECTRUM DAYS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SPECTRUM DAYS
Re$ponsibilitlas of TNstees
As explained more fvlly in the slaternenl of Trustees. responsibilities. the Trustees are responsible for the
preparation of the financial 51alements and for being satisfied that Ihey give a true and fair wew, and for such
inlemal control as the Tru51ees determine is neTrssary to enable the preparation of financial statements that are
free from material rllisstatemenl, whether due to fraud or error. In preparing the financial statements. the Trustees
are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters
related Io going concem and using the goin9 concern basis of a¢¢ounttng unless the Trustees either intend to cease
operations, 01 have no realistic alternative but to do so.
Auditorfs respon$lbilitie$ for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charitie5 Act 2011 and report in accordance with the
Act and relevant reguI*"ons made or having effect IheTeunder.
Our objectives are lo obtain reasonable assurance about whether the ffnancial statements as a whole are free from
material misst8lernenl, whether due to fraud or error, and to issue an audrtor's report that includes our opinion.
Reasonablè assurance is a high level ol assuran￿ but is not a guarantee that an audit conducted in accordance
with ISAS IUKI will a￿ayS detect a material misstatement whèn it exi5t5. Mi55tatements carh arise frotn fiaud or
error and are considered material if, individually or in the aggregate. they could reasonably be expected to Influence
thè economic decisions of usèrs taken on the basi$ of these financial statements.
The exienl to whlch our procedures are capable of detecting irregularities. including fraud, is detailed below.
Based on our understanding of the charitable company, we identified the principal risks of non-compliance with laws
and regulations including those that have a direct impact on the preparation of the financial statements, an
inadequate rating following inspections by the Care Quality Commission and the extent to which n0￿coMpliance
might have a material effect on the financial statements. Audit prO￿dureS perfomied induded discussions with
management, review of board meeting minutes, testing ol journals. designing and pérforming audit procèdurès and
d)all8nging 8S3UrnPtions and judgements made by management in relation to a¢¢ounlin9 estimates.
There are inherent limitations in the audit procedure5 described above. We are less likely lo becorne aware of
In51ance5 of non-compliance wltb laws and ￿gUlationS that are not closely related lo events and Irans8Ctions
reflected in the financial slalemenls. Also. the risk of not detecting a material mis5talement due lo fraud is higher
than the risk of not detecting one resulting from error, as fraud rnay involve deliberate concealment by. for example.
forgery or intentional misrepresentations, or through collusion.
A further d8s¢riplion of our responsibilities is available on the Financial Reporting Council's website al.. httpsjl
WY￿.fr¢.Qr9.Uk/audIt0rsresponSlblliI1e$. This description forms part of our audiloi's report.
Other matters
Your attention is drawn to the fact that the charity has prepared financial statements in accordance wth "Accounting
and Reporting by Charities.. Stalernent ol Recornrnended Practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las
amended) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practi¢e issued
on 1 April 2005 which is referred lo IN the extant regulations bul has now been withdrawn.
This has been done in order for the finane4al slalements lo provide a true and fair view in accord8n¢e with current
GenerallyAcceptad A¢￿U￿tIng Practice.

SPECTRUM DAYS
INDEPENDENT AUDITOR'S REPORT ICONTINUED)
TO THE TRUSTEES OF SPECTRUM DAYS
Use of our report
This report is made solely to the charity's Iruslees, as a body. in accordance wrth Part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work ha5 been undertaken so that we might slate lo the charity's trustees
those matters we are required 10 51ale lo Ihern in an auditor'5 report and for no other purpose. To the fullest extent
permitted by law. we do not accept or assume responsibility to anyone other than the charty and Ihe charty's
trustees as a body, for our audil work, for Ihis report. or for the opinions we have fomied.
Colm McGrory FCA {Senlor Statutory Auditorl
for and on bèhalf of Ormerod Rutter Limited
Chartèrèd Ae¢ountants
Statutory Auditor
The Oakley
Kidderminster Road
DrO1￿leh
Worcestershire
WR9 9AY

SPECTRUM DAYS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
Unrestrlet•d Restrlcted
funds
funds
2025
2025
Total Unre$tri¢ted R8strlct8d
funds
funds
2024
2024
Total
202S
2024
Notes
Income and endowments from:
Donations and legacie5
Charitable activities
Investments
Other in¢om&
55,226
1,338,667
2,294
4.186
44,502
99,728
1,338,667
2.294
4,186
39.270
1,253,913
351
12.639
41,440
80,710
1.253,913
351
12,639
Total income
1.400,373
44,502 1,444,875
1.306,173
41.440 1.347,613
Expénditure on=
Charitable actiwties
1.373,891
29,379 1,403,270
1,240,048
16,235 1,256.283
Totsl eX￿ndIt￿re
1.373.891
29,379 1,403,270
1,240,048
16,235 1,256.283
Net income and movement in
funds
26,482
15,123
41,605
66,125
25,205
91.330
Reconciliation of funds:
Fund balance5 at 1 May 2024
170,618
29,286
199.904
104,493
4,081
108,574
Fund balancgs at 30 Aprll
2025
197.1
44,409
241.509
170.618
29.286
199,904
The Statement of financial aclivilias indudas all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

SPECTRUM DAYS
BALANCE SHEET
AS AT 30APRIL 2025
2025
2024
Notes
Fixed assets
Tangib19 assets
14
183.087
158,287
Current assets
Debtors
Cash at bank and in hand
15
154,411
136,154
165.411
150,133
290.565
315,544
Credltors: amounts falllng due wtthlft
one year
17
{108.3211
{98,2771
Net current assets
182,244
217,267
Totsl assets less current Ilabllltles
365,331
375,554
Credltors: amounts falling due after
more than one year
18
(123,8221
1175,6501
Net assets
241,509
199,904
The funds of the charfty
Reslricled income funds
Unrestricted funds
19
20
44,409
197,100
29,288
170,618
241,509
199.904
The financial ststements were approved by the Trustees on .........................
DetEk Radcliffe
Chalr
10-

SPECTRUM DAYS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
2025
2024
Notes
Cash flows from opèrating activities
Cash generated from operations
24
87,348
94,658
Investing activltlès
Purchase of tangible fixed assets
Investment income received
153,8701
2.294
{1,54n
351
Net cash used in investing aetivities
151.576}
11.1961
Finaneing activities
Ng1 movement in borrowings
149,7511
122,012)
Net ¢a$h u$ed in financing activities
149.751}
122,0121
Net Idecreaseifincrease in cash and cash
oquivalents
113.9791
71,450
Cash and cash equivalents al beginrning of year
150.133
78,683
Cash and cash equivalents at end of year
136.154
150,133
11

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Ae¢ounting policies
Charity Infomiation
Spectrum Days is a Charitatle Incorporated Organisalion ICIOI. registar8d in England and Wales. The
registered office is Droitwich Youth House, Old Coach Road, Drothich, Worcestershire. WR9 8BB. The
charity is governed by it's constitution adopted on 1 April 2013.
1.1 Accounting eonvention
The financial statements hava been prepared in accordance with the charitys conslilution. the Charities Act
2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland. I'FRS 102,)
and the Charities SORP A¢wunling and Reporting by Charities.. Statement of Re¢ommènd8d Practice
applicable lo ch3riliès preparing their accounts in accordance with the Financial Reporting Standard
applieable in the UK and Republic of Ireland IFRS 1021" {$ffeclive 1 January 2019}. The charity is a Public
Benefil Entity as defined by FRS 102.
The financial statements are Prepared in slerting, which is the functional currtrncy of the charity. Monelary
arnounls in these financial statements are rounded lo the nearesl £.
The financial $latemenls havts been prepared undèr thè historical cost convention. The principal ac¢ounllng
policiès adopleil are sel out bel¢)w.
1.2 Going ¢oncern
At the time of appioving the financial statèmènts. thè Trustees have a reasonable expectation that the charity
has adequ8le resources lo continue in operational existence lor the foreseeable future. Thus the Trustees
continuè lo adopt the going concern basis of accounting In preparing the financial slalemenls.
1.3 Charitable funds
Unreslriclod funds are availabl& for use al the di5CTelion of the Trustees in futherance of the¢r 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 restricled funds are set out in Ihe notes to the financlal statements.
Endowment fvnds are subjed lo sperAfic conditions by donors th81 the capital must be maintained by the
charity.
1A Income
Income is recognised when the charity is lègally èntitled to it after any performance conditions have been meL
the amounts can be measured reliably, and il is probable th* income will be received.
Cash donaliofts a￿ rowgnised on iècèipt. Othar donations are recognised once the chaTty ha5 been nolifiÈd
of the donation. unless perfomiance ￿ndIttOnS require deferral of the amount. Income tax recoverable In
lalion 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 d)arity has been notified of an impending dislribulion.
the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
12-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 30 APRIL 2025
Accounting policies
(Continuèd)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in sèttlement, and the amoynl of
the obligation can be mèasured reliably.
"Cost of charitable activilie5' in¢ludès the costs of all employment, operating and property resources directly
deployed to achieve the objective5 of the charity. In addition, loan interest is shown separately. All c051s are
shown in¢lusive of VAT which is not recoverable.
1.6 Tangiblè fixed a55ets
Tangible fixed assets arè initially measured at cost and subsequenlty measured al c051 or valuation. nel of
depreciation and any impaimenl losses.
Depreciation is recognised so as to write off the cost or valuation of assets le55 their residual values over their
useful lives on the following bases..
Fixtures and fittings
Cotnputers
Motor vehicles
Motor vehicle clamps
10%. 20QA on cost
33DA on ¢ost
10%- 25°A on cost
25% on cost
The gain or10ss arising on the disposal of an asset is delemlned as the dlfference be￿een the sale proceeds
and the carrying value of Ihe assel, and is recognised in the slalemenl of financial activities.
11 is the ¢haritys policy lo recognise capllal pur¢hases of above £1.000 within tsngible fixed assets.
1.7 Impairment of fixed assets
Al each reporting and datè, th8 charity reviews the carrying arnounts of ils tsngible assets to detertnin8
whether the￿ is any indication that those assets have suffered an impairment loss. If any such Sndi¢alion
exists, the recoverable amount of the asset is eslimated in order to deterrnine the exlenl of the impairrnenl
loss lif any).
1.8 Cash and ¢a$h ¢quivalents
Cash and cash equivalents include cash in hand. deposi15 held at call with banks, other short-lem) liquid
investments with original maturities of three months or Jess. and bank overdr8fts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charlty has eFected lo apply the piovisions of Section 11 '8asic Financial Inslrumenls, and Section 12
'Other Financial Instrumen15 Issue$, of FRS 102 to all of Its financial instruments.
Financial Instruments are recognised in the charity'5 balance sheet when the charty becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net arnoun15 presented in the ffinancial slatemenls. when
there is al￿allY enft>r¢e8ble right lo sèt off the recognised amounls and there is an intention 10 settle on a nel
basis or tts realise the asset and setlle the liability simultaneously.
13-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2025
Ac¢ounting policies
(Continued)
Basic financialassets
Basic financial assets, which include debtors and cash and bank balances, are initially rneasured al
Iran5aclion price including transaction costs and arè subsequantly carried at amortised cost using the effective
interest method unless the ariangetnenl collsb"lul8s a financing tiansaction. where the transaction is
measured at the present value of the futu￿ receipts discounted at a market rate of interest. Finanaal assets
classified as re¢eiv8ble within one year are not amortised.
Baslc flnancial liabilities
Basic financial liabilities, including creditor5 and bank loans are inilialty recognlsed 81 Iransa¢tion prl¢e unless
the arrangetnenl conslilules a financing Iransaclion. where the debt instrument 15 rne8sured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities dassified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors ara obligations to pay for goods Or sèrvicès that have bèen acquired in the ordinary course ol
operations from suppliers. Arnounls poyable are classified as ¢urrènl liabilities if payment is due within one
year or lass. If not, they ale presented as noll-currenl liabilities. Trade ¢redilors ara recognised inibally al
transaction price and subsequently measured * amort15ed c051 vsing the effective Inte￿$t method.
D•r•cognition of financial liabilities
Financial liabilities are derecognised when the charity's ¢onlra¢tual obligations èxpirè or arè discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is re¢ognised in the period in which tha amployaè's sarvi¢es are
received.
1.11 Retlr•ment benefits
Payments to defined contribulv)n retirement benefft schemes are charged as an expense as they fall due.
Critical accounting •stimat•s and judgémènts
In the application of the thaity's accounting policies, the Trusle9s are required to maka judgements,
estimates and assurnplions about the Carrying atnounl of assets and liabilities that are not ￿adIlY apparent
from other sources. The eslimale5 and as50cialed assumptions are based on hislori¢al experience and other
factors that are considered to be relevant. Actual results may differ from these estirnale5.
The èstimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the p6riod in which the estimate is revised where the revision affects only that
period. or in the period of the ￿vIsion and future periods where the revision affecis both current and future
periods.
14-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
Income from donations and legacies
Unr•strict•d Rèstrictèd
nds
funds
2025
2025
Total Unr•stricted Restricted
funds
funds
2024
2024
Totsl
2025
2024
Donations and gifts
Grants
22,854
32,372
8.889
35,613
31,743
67,985
5,255
34,015
364
41.076
5.619
75,091
55,226
44.502
99.728
39,270
41,440
80,710
Charltable activities
2025
2024
Client income
1,338,667 1,253,913
Incom• from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Intere31 receniable
2.294
351
other income
Unrestricted Unrestrictsd
fund$
fvnds
2025
2024
Other incom8
4.186
12,639
15-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
Charitable activltlas
2025
2024
Staff costs
Depreciation and impairrnenl
Operating costs
Property costs
Loan interest
Development ¢osts
1.075,182
29,070
191.852
55.439
9,229
27,069
947,011
24,108
180,278
58.250
10,039
21,142
1,387,841 1,240,828
Share of support costs (see note 8)
Share of govem8n(* ())sls Isee note 81
9,342
6,087
10.235
5,220
1,403,270 1,256,283
Analysis by fund
Unrestrided funds
Restricted funds
1,373,891 1,240,048
29,379
16,235
1,403,270 1,256,283
Support costs allocat￿ to activitiès
2025
2024
Accountancy fees
Resonance loan fees
Govemance costs
4,792
4.550
6.087
4.785
5,450
S,220
15,429
15.455
Analysed betweon:
Charitable aclbvties
15,429
15.455
2025
2024
Govèmanre costs cornprise:
Audit fees
Me&ting costs
5.725
362
5.160
60
6,087
5.220
16-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
Net movement in funds
2025
2024
Nel movement in fvnds is stated after chargingl{credilingl
Depreciation of owned tangible fL¥ed assets
Operating lease charges
Audit fees
29.070
8.(K)9
5.160
24.108
8.009
4.800
10 Trustees
None of the Trustees (or any petsons connected wfth them} rgcèived any rgmuneration or benefits frorn the
charity during the year.
11 Employees
The average monthly numbgr of èmployees during the year was..
2025
Number
2024
Number
52
49
Employment costs
2025
2024
Wages and salaries
Social se¢urily c051$
Other pension costs
Olhei staff costs
959.125
65.551
22.351
28.155
848,789
54,925
19,687
23,610
1,075,182
947,011
The number of employees whose annual remuneration was more than £60,000
is as follows".
2025
Number
2024
Numbèr
£60,W1- £70,OCK)
12 Key management personnel
Key managernenl personnel of the charity ￿mp￿se￿ of 5 employees 12024.. 51. Total key management
remuneration was £246,92012024.. £185,498). This includes a lemlnalion payment of £21,813 rnade lo one
person of the key management personnel.
17-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
13 Taxatlon
The charity is exempt frorn 18x on income and gain5 falling within section 505 of the Taxe5 Act 1988 or Section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable objects.
14 TangSblè fixed assets
Flxtures and
flttlngs
Computers
Motor Motor vehicle
vehiGle5
clamp5
Total
Cost
Al 1 May 2024
Additions
7,902
188,556
39,000
4,523
992
200.981
53,869
13,877
AI 30 April 2025
13.877
7,902
227,S56
5.515
254.850
Depreciation and impainnent
Al 1 May 2024
Dep￿Ciall0n charged in the year
3.388
2.635
38,080
24,490
1,22S
1,317
42,693
29.070
628
Al 30 April 2025
628
6,023
62,570
2.542
71,763
Carrying amount
AI 30 April 2025
13,249
1,879
164,986
2,973
183,087
At 30 April 2024
4,514
150,475
3,298
158,287
15 Debtors
2025
2024
Amounts falling due within one year..
Trade debtors
other debtors
Prepayments and accrued income
109,128
15,366
29,917
122,552
20.001
22,858
154.411
165.411
16 Loans and ov•rdrafts
2026
2024
Other loans
Loans from related parties
36,471
134,088
32.104
188.206
170.559
220.310
Payable wllhbn one year
Payable after one year
46,737
123,822
44.660
175,650
18

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 30 APRIL 2025
16 Loans and overdrafts
Icontinuedl
17 Cr•ditors= amounts falling duè within one year
2025
2024
Borrowings
Trade creditors
Other creditors
Accruals and dÈferrÈd incomè
46,737
33.195
6.058
22.331
44,660
212
22,510
30,895
108,321
98,277
18 Credlt¢rs: amounts falling due after mor• than oné year
2025
2024
Borrowings
123.822
175,650
19-

O ¥ ￿ ¢D
cmr
T* N ¢D
OfD
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XLL ttLL WLL ¢JS zTr-E &L). ti& ¥JLL >oa

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
20 Unrestricted funds
The unreslrieted fund5 of the charity comprise the unexpended balanees of donations and grants which are
not subject lo specific condition5 by donors and grantors as lo how they may bts used. These includo
designated funds which have been sel aside out of unrestricted funds by the Iru51ees for specifie purposes.
At 1 May 2024
Incoming
resources
Resources
expended
At 30 April
2025
General fund$
170,618
1,400,373
(1,373,691>
197,100
Previous year:
At 1 May 2023
Incomlng
resourcès
Resources
8xpandad
At 30 April
2024
General funds
104.493
1,306.173
11,240.0481
170,618
21 Analysis of net assets be￿oen funds
Unr•$tricted
funds
2025
Restrlctgd
funds
2025
Totsl
2025
At 30 April 202S:
Tangible assets
Current aS5etsllliabilitie51
Long term liabilitie$
183.087
137.835
1123.822)
183,087
182.244
(123,822)
44.409
197,100
44,409
241.509
Unr•strtct8d
funds
2024
R•strictgd
funds
2024
Total
2024
At 30 Aprll 2024:
Tangible assets
Current a55e151{liabililies}
Long term liabilitias
158,287
187,981
1175.6501
158.287
217,267
{175,6501
29,286
170,618
29,286
199,904
-22-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2025
22 Operab'ng lease commllmenls
2025
2024
Mfithin one year
Be￿een two and five years
In over fi￿ yéars
23,456
93,384
289.333
20,864
80,864
278,333
4C6,173
380,Cfj1
23 Rèlat•d party transactions
Maggie Allen. tha Chièf Exe¢Jtive Officer of the eharily and her husband. Kaith Allan, a former Trustae, hava
made personal loans to the charity. The value outstanding as 8130 April 2025 is £9,399 12024-. £26.4241.
Interest has been paid lolalling Z6,008 {2024.. £4,9941 foi the yeai.
A personal loan. advariced in 2014, of £10,000 was made by the now deceased Stephen Carter. 8 fomer
Trustea and biolher of Maggie Alen. This 15 year loan is beiro repaid lo his eslale at £91 per month and a5
at 30 April 2025, £5.12412024'. £4,317) principal was oulslanding.
In June 2024. the charity received £65.267 from The Eveson Trust of which Mark Taylor, a Iruslee during the
year until his resignation in December 2024, is a trustee of.
24 Cash g•n•ratsd from operation
2025
2024
Surplus for thè year
41.805
91,330
AdJustments for:
Investment income recognised in slalernenl of financial act￿Ille$
Depreciation and impairmént of tangible fixed assèts
12.2941
29.070
13511
24.108
Movement$ In working capitsl..
Decreasellincreasel in debtors
Increase in creditors
11.000
7.967
130.821}
10,392
Cash gen•rat•d from operation$
87.348
94.658
23-

SPECTRUM DAYS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
25 Analysis of changes in net Idebtvfunds
Al 1 May 2024
ash flows At 30Aprfl 2025
Cash al bank and in hand
150.133
113,9791
136,154
Loans falling due within one year
Loans falling due after rnore than one year
144.660)
1175.650)
12,0771
51.828
146,7371
1123.8221
170.17n
35.772
134.4051
-24-