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2025-09-30-accounts

– 2024 2025 ANNUAL REPORT

Investing in Families. Expanding Our Reach. Str t eng hening Our Future.

REPORT CONTENTS

SOS! Special Educational Needs www.sossen.org.uk 92 Central Road, Worcester Park Surrey, KT4 8HU

- Trustees page 3

’ - Chair of Trustees Report page 6

’ - CEO s Introduction page 7

“I was advised about the SOS!SEN PAP (Pre-Action Protocol) letter service by my SENDIASS helper. Once we got a case worker who was going to write the letter it was a smooth process and I have now finally had an EP assessment for my son. I believe that we wouldn’t have had this anytime soon if it wasn’t for the PAP letter from SOS!SEN, so I’m forever thankful!” - C. O’Hare

Registered Charity No. 1153884 Registered Company No. 08634406

020 4592 3277 admin@sossen.org.uk

TRUSTEES

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Name Role Date appointed
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Name Role Date appointed
JenniferHaines Chair 3/5/23
June MayLee Goh Vice Chair &
Secretary		 3/7/20
Simon Bull Trustee 3/11/21
Claire Collison Trustee 5/5/23
Patrick Tonks Trustee 25/9/23
Sam Kestle Trustee 17/7/24
Greg Cust Trustee 20/5/24

Founder Members: Marion Strudwick Martin Dean

“I spoke with one of your advisors last night - very helpful and understanding and made me feel like I did know what I was doing/talking about! Really helped me feel a bit less alone.” - Anon

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GOVERNANCE

Governing document

SOS!SEN is governed by its Articles of Association, adopted on incorporation under the Companies Act 2006, which set out the charity’s objects, powers, - trustee responsibilities, membership arrangements and decision making processes. Copy available upon request.

Legal structure

The charity is constituted as a company limited by guarantee, incorporated in 2013. Trustees are also members of the company, with members’ liability limited to £1. The charity operates exclusively for charitable purposes, with - appropriate asset lock provisions.

Trustee recruitment and appointment

Trustee vacancies are promoted through SOS!SEN’s networks, typically including email, social media and the Charity website. Applications are

reviewed by the recruitment lead Board Member before candidates are invited to a - two stage interview process. Stage one - interviews are competency based and conducted by at least two trustees. Stage two interviews are usually supported by the HR Lead Trustee and the Chair or Vice Chair. References are obtained for all proposed trustees. Final nominees attend a Board meeting, and appointments are approved by the full Board in accordance with the Articles of Association.

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SOS!SEN OBJECTIVES

SOS!SEN was first launched to support families in Richmond who were facing a school closure and needed support and guidance. From there, our founders identified that many parents with children who had special educational needs were not aware of their rights and how to navigate the complex system safely. Our charity supports families across England to ensure that all children have a fair and equitable education, giving them the best opportunity for the future. Parents who have received our support and navigate the tribunal system see a 98% success rate.

Our charity’s objective is:

The relief of parents and carers of children with Special Educational Needs (SEN) in England and Wales where the need arises, by the provision of information, practical assistance and advice, and such other services as the Trustees shall deem necessary, with a view to meeting the educational needs of their children and improving their conditions of life.

We refer to the families supported through the work at SOS!SEN, when the work supports parents, carers, grandparents, professionals, SENDCOs and many others. Throughout this report we will refer to the families, but this encompasses all the above.

Our Services

SOS!SEN is a not-for-profit charity that supports families with children or young people who are navigating the complex SEN system and need support to ensure they achieve an equitable education. Our charity supports families through a variety of ways to ensure the widest reach possible. This includes, but is not limited to:

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CHAIR OF TRUSTEES’ Jennifer Hainesr Haines Hainess REPORT

Jennifer Hainesr Haines Hainess Chair of Trustees

When I took on the role of Chair of Trustees at SOS!SEN I set out to bring clarity, rigour, and ambition to build the governance foundations this organisation needed to grow. I can now say with confidence that those foundations are holding. Our CEO, now in his third year, has steered us through a period of sustained growth and increasing demand that shows

no sign of slowing. We supported 5,235 families this year, up from 3,440 the year before. That is not a number I can set down without pause. Behind it are thousands of parents relying on our support in navigating a system that is, too often, not working as it should — and children whose futures depend on someone fighting their corner. SOS!SEN exists to be that someone. The demand we are seeing tells us that need has never been greater.

The external environment is shaping everything. The government's proposed reforms to the SEND system have created deep uncertainty for families, for professionals, and for organisations like ours, with evident risk to the legal rights which underpin support for children with special educational needs. Whatever emerges from that process, our commitment is unchanged: no family should be left to face the system alone. We are watching the reform process carefully, engaging widely — both with the families and communities we support, and upwards with those shaping policy. We will continue to make the case — clearly and consistently — for the protection of the legal rights that matter most to ensure the children we serve receive the support they badly need.

Internally, the Board has asked hard questions — about where we grow, how we protect quality as we scale, and how we sustain financial stability under rising demand. The answers have sharpened our focus on regional expansion, on reaching communities where need is disproportionately represented, on digital access, and on measuring our impact more meaningfully.

I am proud of what this organisation has become. I am also clear-eyed about the road ahead. With an exceptional team of staff and volunteers, a committed and experienced board, and the trust of the families we serve, I believe we are ready for it.

This Trustees report and the following pages 7-19 were approved by the trustees on 29th June 2026. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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CEO’S INTRODUCTION

Richard Ochard-Rowe CEO

This year has been one of bold investment, purposeful growth and significant impact for SOS!SEN. We’ve continued to stand beside families navigating the complex world of special educational needs, ensuring that no parent faces the system alone. In 2024–25, we made a strategic decision to invest our reserves, strengthening our helpline, expanding regional services, and launching new forms of support.

As a result, more families than ever before have received life-changing guidance, advocacy, and reassurance from our dedicated team of staff and volunteers. During this year, we helped hundreds of families and grew our interactions with them across all our communications channels by over 52%. We also saw:

Our incredible volunteers remain the backbone of our success. Over the past year, volunteer recruitment and engagement have grown dramatically:

This dedicated team continues to bring empathy, expertise, and energy to every call, document and advice session.

We end the year with solid foundations, clear direction, and growing national reach. The demand for our support continues to rise, but so too does our capacity to respond. Our focus for 2025–26 will be on quality, equity and reach, self-advocacy through education, balanced support channels and financial stability.

It has been an honour to lead SOS!SEN during this exciting year, to watch our charity grow and to see the many different families that we have been able to support. I look forward to 2026 and what our future holds.

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FINANCIAL OVERVIEW

We have deliberately used some of our reserves this year, to secure the infrastructure needed for sustainable growth. This has enabled us to manage the continued rise in demand for our services without compromising quality or access.

Income: £359,782

Expenditure: £370,250

We intentionally spent slightly more than we raised this year, a planned decision aligned with our strategy to strengthen delivery and invest in capacity. Services income (22%) held steady, underlining the charity’s operational strength and sustainability. Trusts and Foundations provided £139,125 (37% of income), down slightly from 40%, signalling a healthier income balance. Charity shop performance remained strong, generating 34% of total income.

This diversification is essential: it protects the organisation from funding volatility and gives us greater independence to respond to families’ real needs.

Reserves Policy

At the end of the financial year, SOS!SEN held reserves equivalent to 7.7 months of operating expenditure, reflecting the charity’s continued commitment to strong financial management and sustainability.

SOS!SEN maintains its reserves under two categories:

As of 30 September 2025, unrestricted funds totalled £270,957. The Trustees have set a policy to hold a minimum of six months of running costs in reserve, sufficient to maintain operations in the event of unforeseen disruption. The Finance Committee and Trustees review the reserves policy at least annually to ensure it remains appropriate to the charity’s scale and strategic priorities.

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REGIONAL GROWTH

Our reach has expanded across almost all regions, with significant growth in the North of England. Our top 4 regions of growth are listed in the table below.

Region Families Supported Change % Increase
North Yorkshire 23 20 667%
North East 23 9 64%
East of England 307 75 32%
Yorkshire & Humber 56 15 37%

While demand remains strong in our traditional heartlands in the South, the surge in the North demonstrates that families nationwide are increasingly aware of and are accessing SOS!SEN support.

“The Local Authority have approved transport, and it's such a weight off my mind, I cannot thank you enough for your help. Your advice really helped, especially sending a copy of the email by special delivery. The Personal Assistant to those at the top of the Local Authority contacted me as a result and spoke to the applicable people/departments and helped move things along.” - Anon

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OUR SERVICES AND PUBLIC BENEFIT

At SOS!SEN, accessibility remains at the heart of everything we do. This year, we have expanded our reach and strengthened our offer to ensure that every family, regardless of circumstance, can access clear, practical, and legally informed support.

Our services are delivered through a variety of accessible channels, including our national telephone helpline, walk-in and virtual Advice Centres, and our growing email support service. We also provide one-to-one advice, document drafting, and Pre-Action Protocol (PAP) letters, empowering families to secure the support their children are entitled to within the SEND system.

To ensure financial barriers never stand in the way of support, 56% of all services this year were provided free of charge, with a dedicated policy in place to assist families who cannot afford paid services. Alongside this, our webinars and workshops continue to equip parents and carers with the skills and knowledge needed to advocate for their children more confidently and independently.

Beyond direct advice, our work delivers tangible public benefit by helping to secure better educational outcomes for children with special educational needs. Every family we support contributes to broader systemic change, improving fairness, accountability, and inclusion within local authority SEND provision.

Our charity shop in Worcester Park continues to play a dual role, generating sustainable income while acting as a valued community hub. It hosts regular Advice Centre sessions, provides a welcoming space for families, and reinforces our commitment to supporting local communities.

This year’s regional expansion has been a major success, with new Advice Centres launched in Bristol, Chelmsford, Canterbury, and Westminster, building on established centres in Birmingham, and Hertfordshire. As the demand for SEND support continues to

rise, SOS!SEN remains steadfast in its mission to improve access to equitable education for every child, while ensuring our services adapt and expand to meet the changing needs of families nationwide.

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STRATEGIC PRIORITIES - 2025 2026

OUR VISION:

ALL CHILDREN AND YOUNG PEOPLE WHO HAVE SEND IN ENGLAND WILL GET THE RIGHT EDUCATIONAL SUPPORT THEY ARE ENTITLED TO IN ORDER TO ENABLE THEM TO ACHIEVE THEIR FULL POTENTIAL AS LEARNERS AND SKILLED, INDEPENDENT INDIVIDUALS.

Quality

Equity & Reach

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We’re building a culture where We’ll open our doors wider so more
’
impact comes first. We ll be clear families can access our support —
‘ ’
about what good looks like, especially those in under-served,
measure it in ways that matter minoritised and
and use what we learn high‑need
to keep improving. communities.
Inclusion and
Our focus on quality is
Financial Sustainability representation will
what truly sets us guide how we grow
apart. and who we reach.
We’ll strengthen our
funding model so we’re
not dependent on any
single income stream
and can deliver our work
consistently and in line
with our values.
We’re developing new
income sources with
care, transparency, and
purpose.
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- Self Advocac y through Education

We’ll help parents and carers build the knowledge and confidence to advocate for their children on their own. Education and empowerment aren’t add‑ons — they’re at the core of why we exist.

Balanced S ort upp Channels We’ll give families the support they need, in the format that works best for them — whether that’s face‑to‑face, by phone, online, or through peer support. This balance helps us meet diverse needs while growing our reach in a sustainable way.

Delive & Scale ry

Digital | Helpline | Face-to-Face | Peer Directly Support >10,000 families per annum. Reach seldom-heard and high-need communities. Provide multi-channel, multi-layered pathways to support.

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- GRANT FUNDED ACTIVITIES

SOS!SEN continues to be deeply grateful to the trusts, foundations, and organisations whose funding enables us to extend our reach and strengthen our core advice services. Each grant — whether supporting a new centre, our helpline, or outreach work — directly contributes to empowering families navigating the complexities of the SEND system.

Unrestricted and Core Cost Grants

Julia Rausing Trust, Ariel Re Charity Committee and Edgar E Lawley Foundation

During the year, SOS!SEN was fortunate to receive a number of unrestricted and core cost grants from our funders, including a three-year grant from the Julia Rausing Trust. These funders recognise the vital importance of investing in the charity’s stability and long-term capacity. These grants have allowed us not only to maintain the quality of our existing services but also to build the infrastructure required to reach more families across England.

Core funding underpins everything we do, from staffing our national helpline and Advice Centres to ensuring effective volunteer coordination, governance, and compliance. Without this essential investment our ability to deliver direct frontline support would be significantly constrained. It has enabled us to strengthen our infrastructure and extend our reach to families across England.

Goldman Sachs

Goldman Sachs has provided transformational support to SOS!SEN through a three-year grant to underpin our regional expansion programme. Now in its final year, this funding has enabled us to strengthen our infrastructure and extend our reach to families across England.

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Fowler Smith & Jones Trust

With the generous support of the Fowler Smith & Jones Trust, we launched a new Advice Centre in Chelmsford, Essex, in partnership with Tees Law.

29th May 1961 Charitable Trust and Baron Davenport’s Charity

These two funders have supported the development of our Birmingham Advice Centre, enabling us to deliver both in-person and virtual sessions.

Field Family Trust

The Field Family Trust made a valuable contribution towards the running costs of our Helpline — a cornerstone of SOS!SEN’s work.

Bentley Motors

Bentley Motors provided funding to enhance the marketing and materials available at our Worcester Park Advice Centre, which operates from our charity shop.

Westminster Foundation

Support from the Westminster Foundation enabled us to establish a new Advice Centre in the City of Westminster — one of London’s most deprived boroughs.

Woodroffe Benton Foundation

The Woodroffe Benton Foundation contributed towards the successful launch of our Peckham and Westminster Advice Centres.

Simon Gibson Charitable Trust

Our Hertfordshire Advice Centre, one of the most established and in-demand across the charity, received essential funding from the Simon Gibson Charitable Trust to expand its reach.

Quartet Community Foundation

Support from the Quartet Community Foundation enabled us to consolidate and grow our newly launched Bristol Advice Centre.

“The charity has been a massive help with organising a PAP letter. SOS!SEN services are professional to a high standard.” - L.Bates

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ORGANISATIONAL GOALS

Goal 1: Wider ra hical ort for SEND families geog p supp

A study by the Nuffield Foundation found that the probability of receiving SEND support in education is primarily determined by which school a child attends. There are significant regional disparities in funding and varying degrees of support across different local authorities.

As well as a national helpline, SOS!SEN has nine walk-in advice centres located in Hampshire, Bristol, Essex, Hampton, Hertfordshire, Peckham, Thornton Heath, London and Worcester Park, plus three virtual advice centres for families in Birmingham, Kent and Westminster. The charity is using funding to expand its regional reach. As of January 2025, 32% of families were located in the South East and 24% in London. However, we have now expanded more into the East with 17% of families now based there. The charity will continue to work to increase these figures so it becomes less London-Centric.

Goal 2: Im ovement of mental health in children and pr ou eo le with SEND and their families y ng p p

Setbacks for children with SEND in schools include escalating mental health need, long waits for CAMHS (Child and Adolescent Mental Health Services) and systemic barriers to support. The Department of Education estimated that children requiring SEND support are typically 30–35% persistently absent from an educational setting, and children with a current EHCP are typically 40–50% persistently absent.

As of September 2025 55% of the children and young people we support were struggling ‘extremely’ with their mental health due to their educational circumstances. 21% were struggling ‘Quite a Lot’ and 16% were struggling ‘Somewhat’.

In a 2024 survey of parent carers by South Glos Parent Carers, they found that 95% felt drained or exhausted and all reported feeling high levels of isolation, financial strain, and impact on day‑to‑day functioning. From our own reporting data in 2025, 50% of the parents/carers we spoke to reported that their mental health was ‘extremely’ affected by the stress of fighting the SEND educational system and 27% felt their mental health had been affected ‘Quite a Lot’. This was the first year of securing these stats, so we intend to monitor these regularly as part of our new set of impact measures.

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Goal 3: Increased em lo ment of arents of SEND p y p children and ou eo le y ng p p

According to a 2024-2025 survey by the charity, Support Send Kids, 40% of parents with SEN children say they have had to leave their jobs to spend time pursuing their children’s legal rights to support, and 48% reported having to take reduced hours or move to more flexible roles. SOS!SEN has seen the impact of this in their own stats. As of September 2025, 37% of parents supported were unemployed, 26% work parttime and 12% are self-employed. The unemployment rate in the areas SOS!SEN has ACs ranges from 4.7% in Surrey, 7.2% in Birmingham and 3.6% in Hertfordshire. Oftentimes, when an EHCP is agreed by an LA and acted upon, a parent regains some freedom to consider their own working patterns. SOS!SEN will reassess these figures to evaluate the impact their work might make on parents being able to return to work.

Goal 4: S ort uidance for ou Not in upp and g y ng NEET ( - Education Em lo ment or Tr eo le 16 25 , p y aining) p p ( )

In the November 2022 Children’s Commissioner report, young people with SEND aged 16-17 were the most likely to feel lonely often or some of the time (45%), with this group too often falling into the more vulnerable NEET category. The total of young people who are NEET was estimated to be 957,000 in December 2025 (approx. 12.8% of the age group). Being classed as NEET increases the risk of unemployment, low pay, poor mental and physical health, and long‑term social and economic disadvantage

At SOSSEN, we recognise the key factor in reducing the risk of NEET is for suitable support to be provided early to a child showing indications of SEND. However, where identified late, as of 2025, 13% of the young people SOS!SEN supports are in this age bracket. Some are championed by a parent or carer and others come directly to the charity themselves. If SOS!SEN can support this age group back into education, training or even employment by supporting them with securing an EHCP and advocating for them with the LA, the charity’s impact is a reduction in NEET. By supporting young people back into education or employment, the charity can help alleviate some of the long-term, highly traumatic, social impacts of inadequate SEND support which are already affecting the next generation.

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Goal 5: S ort for mar sed communities upp ginali

SOS!SEN is working with and training a number of organisations who work in supporting immigrants and asylum seekers. They are often severely disadvantaged in securing SEN help due to language complications. We are also liaising with the Southwark Law Centre about a project for travellers, whose legal rights are often seriously overlooked by authorities, in the belief that their stay may be limited.

The charity's CEO, Richard Orchard-Rowe, has over 10 years of experience of working in the charity sector, and is a Director of the Disability Inclusion Society. Additionally, he has been actively involved in the adoption community, which has allowed SOS!SEN to make contacts with this more marginalised group of children and young people with SEND. With our new reporting, we can see that

only 35% of the children SOS!SEN supports are in Parental Care. 34% are adopted, 12% are in Kinship Care and 10% are under Special Guardianship. The team is in discussions with Adoption UK and similar fostering organisations, in view of the high incidence of SEND amongst children in care. It’s also looking for funding to set up specific ACs targeted at supporting children with SEND in care.

Goal 6: Enact change at local level to influence Government

Our ambition is to drive real change in how public authorities meet their legal obligations to children with special educational needs — holding them to account where they fail to do so. We recognise that the severe financial pressures facing local authorities are a significant factor in their increasing non-compliance, but financial constraint cannot be a justification for failing children.

SOS!SEN has built a strong reputation for legally grounded advice and guidance, recognised both by local authorities and tribunals. We are widely recommended across the SEND community — by Special Needs Jungle, fellow SEND organisations, and families themselves — and are increasingly sought out by media for comment and analysis. With 90% of our pre-action protocol letters achieving successful outcomes, and our CEO contributing to podcasts, campaigns, and public debate, we are already making our voice count. Our goal is to ensure that voice translates into lasting, systemic change.

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THE SEND LANDSCAPE

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Eleanor Wright
Legal Officer
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Save Our Child’s Rights Campaign

www.saveourchildrensrights.org.uk

As Legal Officer, I have had the privilege of engaging deeply with SOS!SEN’s advocacy work, and this year in particular has been pivotal. Our organisation proudly joined the Save Our Children’s — Rights (SOCR) campaign an alliance of parent-led groups, legal charities, academics, and SEND campaigners dedicated to safeguarding the statutory legal rights children and young people with SEND currently hold.

What is the SOCR campaign?

The SOCR campaign is rooted in the conviction that existing legal protections— largely enshrined through the Children and Families Act 2014 and related regulations —must not be weakened or removed.

Among its core concerns are proposals or hints within government that the rights conferred by Education, Health and Care Plans (EHCPs) may be narrowed, or withdrawn entirely for children in mainstream settings.

Such changes would not erase need—they would only remove enforceable protection for many children, pushing the burden back onto families fighting for provision without legal recourse.

The campaign has included:

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SOS!SEN’s role within this campaign is more than symbolic. Our legal and policy teams have contributed to drafting the open letter, mobilising our network of families to sign petitions, and preparing briefing materials for MPs. We have also worked to amplify the voices of those who would lose the most if the legal framework is weakened. We bring to SOCR not only our legal insight, but the lived experience of families navigating SEND law, to ensure the campaign remains grounded and purposeful.

Why this matters

Reforming SEND is overdue—many agree. But reform must strengthen, not erode, rights. The government is expected to publish a Schools White Paper in autumn 2025, which may lay the ground for legislative change.

If the rights to EHCPs in mainstream settings are restricted or removed, families will lose critical tools to hold authorities and schools to account.

If these legal protections vanish, some children will be unable to access specialist support or even be excluded from school. We cannot wait passively, that’s why SOCR is urgent, sustained, and integral.

As we produce this annual report, I want to affirm SOS!SEN’s commitment: we will continue to advocate legally, strategically and with courage. I encourage all our supporters to engage, sign the petition, write to MPs, share campaign materials, because these rights are worth protecting, for every child.

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THE PAP PROJECT

~~CASE~~ STUDIES

Au ust 2024 g

Case Study 1

The Piaszyk family have a daughter who is transferring to post-16 education in September 2024. Following the annual review of her EHCP (Education, Health and Care Plan) in early March the Local Authority (LA) notified the family that they proposed to make changes to the EHCP but failed to issue a draft, consequently failing to complete the annual review process and issue a final EHCP by the statutory deadline of 31st March. Because of this, the young person and her new school were unable to facilitate a smooth transition and her right to appeal the contents of the new plan was frustrated. Despite numerous emails and notification that the family would seek remedy through judicial review the LA did not act so they asked SOS!SEN to help them. One of our volunteers wrote a Pre-action Protocol (PAP) letter to the LA with details of the matters challenged, history, the relevant law and application of this to their case. This was sent to the SEN department and the LA’s legal team with a deadline for them to respond. They issued the draft EHCP a week later. The parents are now a step further into the process.

Case Study 2

The O'Hare family applied for an EHCP for their son whose unmet special educational needs were preventing him accessing education at mainstream school. The LA notified them that it proposed to carry out an assessment but that there would be a delay in the process because it was unable to obtain advice and information from an Educational Psychologist (EP). This meant that the LA failed to meet the statutory deadline for deciding whether or not to issue a plan, therefore potentially delaying appropriate support for the child and frustrating the parents’ right to appeal any decision.

There is a national shortage of EPs, but the law is clear: the LA must obtain this advice within the statutory timescales. Therefore one of our volunteers wrote them a PAP letter with the relevant statute and case law applied to this case and a timetable for obtaining advice and issuing a decision for them to agree to. A week later they replied, agreeing to this and the child was assessed by an EP within 4 weeks.

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Company registration number 08634406 (England and Wales)

Charity registration number 1153884 (England and Wales)

SOS! SPECIAL EDUCATIONAL NEEDS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

page 20

SOS! SPECIAL EDUCATIONAL NEEDS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees G Cust
J Goh
S Bull
C Collison
J Haines
S Kestle
P Tonks
Secretary J Goh
Country of incorporation United Kingdom 08634406
(England and Wales)
Charity registration England and Wales 1153884
Registered office 92 Central Road
Worcester Park
Surrey
KT4 8HU
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT

page 21

SOS! SPECIAL EDUCATIONAL NEEDS

CONTENTS

Page
Independent examiner's report 23
Statement of financial activities 24
Balance sheet 25
Notes to the financial statements 26 - 36

page 22

SOS! SPECIAL EDUCATIONAL NEEDS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SOS! SPECIAL EDUCATIONAL NEEDS

I report to the trustees on my examination of the financial statements of SOS! Special Educational Needs (the charity) for the year ended 30 September 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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 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.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................30th June 2026

page 23

SOS! SPECIAL EDUCATIONAL NEEDS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
19,023
128,125
Charitable activities
4
80,976
-
Other trading activities
5
126,682
-
Investments
6
3,556
-
Total income
230,237
128,125
Expenditure on:
Raising funds
7
112,401
-
Charitable activities
8
87,162
169,267
Total expenditure
199,563
169,267
Net income/(expenditure)
30,674
(41,142)
Transfers between funds
-
-
Net movement in funds
10
30,674
(41,142)
Reconciliation of funds:
Fund balances at 1 October 2024
240,283
100,488
Fund balances at 30 September
2025
270,957
59,346		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
147,148
30,780
154,725
80,976
84,448
-
126,682
143,864
-
3,556
2,584
-
358,362
261,676
154,725
112,401
116,327
-
256,429
88,484
139,544
368,830
204,811
139,544
(10,468)
56,865
15,181
-
(10,637)
10,637
(10,468)
46,228
25,818
340,771
194,055
74,670
330,303
240,283
100,488		 Total
2024
£
185,505
84,448
143,864
2,584
416,401
116,327
228,028
344,355
72,046
-
72,046
268,725
340,771

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

page 24

SOS! SPECIAL EDUCATIONAL NEEDS

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
18
Unrestricted funds
19		 2025
£
10,190
331,584
341,774
(11,471)		 £
-
330,303
330,303
59,346
270,957
330,303		 2024
£
15,764
334,443
350,207
(9,574)		 £
138
340,633
340,771
100,488
240,283
340,771

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 29th June 2026

.............................. J Haines Trustee

page 25

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

SOS! Special Educational Needs is a private company limited by guarantee incorporated in England and Wales. The registered office is 92 Central Road, Worcester Park, Surrey, KT4 8HU.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, 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. 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.

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.

Grants are recognised in the year in which the charity becomes entitled to them.

Income from trading activities includes income from goods donated to the shop to be sold on and is recognised when the goods are sold.

Income from charitable activities relates to services provided to families and is recognised when the charity is entitled to the income.

page 26

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 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:

Fixtures and fittings 4 years straight line Computers 4 years 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.

page 27

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 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.

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
8,023
-
Grants
11,000
128,125
19,023
128,125		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
8,023
25,780
-
139,125
5,000
154,725
147,148
30,780
154,725		 Total
2024
£
25,780
159,725
185,505

page 28

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Special educational needs services
Sales of goods and services 80,826 84,448
Other income 150 -
80,976 84,448
5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Shop income 126,682 143,864
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 3,556 2,584

page 29

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 8,625 -
Staff costs 12,308 8,313
20,933 8,313
Trading costs
Operating charity shops 52,021 66,069
Staff costs 39,447 41,945
91,468 108,014
Total costs 112,401 116,327

8 Expenditure on charitable activities

Special Special
educational educational
needs services needs services
2025 2024
£ £
Direct costs
Staff costs 213,828 180,218
Depreciation and impairment 138 129
Room hire 3,696 3,741
Other staff costs 4,277 5,535
Travelling 1,756 2,033
Events 2,930 1,510
226,625 193,166
Share of support and governance costs (see note 9)
Support 22,872 29,200
Governance 6,932 5,662
256,429 228,028
Analysis by fund
Unrestricted funds 87,162 88,484
Restricted funds 169,267 139,544
256,429 228,028

page 30

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9
Support costs allocated to activities
Subscriptions
Printing, postage & stationery
Sundry expenses
Insurance
IT software & consumables
Rent
Repairs & maintenance
Telephone & internet
Advertising
Governance costs
Analysed between:
Special educational needs services
Governance costs comprise:
Independent Examination fees
Legal and professional
Bank charges
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets		 2025
£
542
1,176
705
1,315
8,887
5,520
41
1,808
2,878
6,932
29,804
29,804
2025
£
3,780
1,397
1,755
6,932
2025
£
3,780
138		 2024
£
397
1,281
966
1,778
8,398
12,155
509
3,716
-
5,662
34,862
34,862
2024
£
3,971
1,040
651
5,662
2024
£
3,971
129

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
10 9

page 31

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

12
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:		 12
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:		 (Continued)
2025
2024
£
£
245,755
212,077
15,628
15,004
4,200
3,395
265,583
230,476		 (Continued)
2025
2024
£
£
245,755
212,077
15,628
15,004
4,200
3,395
265,583
230,476
230,476
2025
2024
£
£
Aggregate compensation
104,657
100,562
2025 2024
£ £
Aggregate compensation 104,657 100,562

13 Taxation

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

14 Tangible fixed assets

Fixtures and
fittings
Computers
£
£
Cost
At 1 October 2024
140
374
At 30 September 2025
140
374
Depreciation and impairment
At 1 October 2024
95
281
Depreciation charged in the year
45
93
At 30 September 2025
140
374
Carrying amount
At 30 September 2025
-
-
At 30 September 2024
45
93		 Total
£
514
514
376
138
514
-
138

page 32

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

15 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments
16
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
2,103
8,087
-
10,190
2025
£
5,621
86
1,223
4,541
11,471
2025
£
4,200		 2024
£
1,680
9,113
4,971
15,764
2024
£
4,556
480
675
3,863
9,574
2024
£
3,395

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.

page 33

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

18 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 October Incoming Resources Transfers At 30
2024 resources expended September 2025
£ £ £ £ £
Goldman Sachs Fund 34,738 60,000 (74,483) - 20,255
Baring Foundation Fund 44,163 - (44,163) - -
29 May 1961 Trust Fund 1,859 5,000 (6,338) - 521
Alan Edward Higgs Charity Fund 2,406 - (2,406) - -
The Lawson Trust Fund 3,402 - (3,402) - -
CB & HH Taylor Fund 5,401 - (541) - 4,860
Shanley Foundation Fund 1,420 - (1,420) - -
The Van Neste Foundation Fund 7,099 - (7,099) - -
Baron Davenport's Charity - 1,000 (303) - 697
Bentley Motors - 500 (458) - 42
Fowler Smith And Jones Trust - 2,000 (324) - 1,676
Helpline - 1,500 (508) - 992
Julia Rausing - 40,000 (19,500) - 20,500
Quartet Community Foundation -
Bristol - 3,000 (499) - 2,501
Simon Gibson Charitable Trust - 6,800 (2,194) - 4,606
Westminster Foundation - 6,825 (4,129) - 2,696
The Woodroffe Benton Foundation - 1,500 (1,500) - -
100,488 128,125 (169,267) - 59,346
Previous year: At 1 October Incoming Resources Transfers At 30
2023 resources expended September 2024
£ £ £ £ £
Goldman Sachs Fund 19,544 75,000 (54,946) - 39,598
Baring Foundation Fund 55,126 54,000 (75,600) 10,637 44,163
29 May 1961 Trust Fund - 5,000 (3,141) - 1,859
Alan Edward Higgs Charity Fund - 5,000 (2,594) - 2,406
The Lawson Trust Fund - 5,000 (1,598) - 3,402
CB & HH Taylor Fund - 1,000 (459) - 541
Shanley Foundation Fund - 2,000 (580) - 1,420
The Van Neste Foundation Fund - 7,725 (626) - 7,099
74,670 154,725 (139,544) 10,637 100,488

Details of the restricted funds can be found on pages 3 and 4 of the Trustees' report.

page 34

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October At 1 October Incoming Resources Transfers At 30
2024 resources expended September 2025
£ £ £ £ £
General funds 240,283 230,237 (199,563) - 270,957
Previous year: At 1 October Incoming Resources Transfers At 30
2023 resources expended September 2024
£ £ £ £ £
General funds 194,055 261,676 (204,811) (10,637) 240,283
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 30 September 2025:
Current assets/(liabilities) 270,957 59,346 330,303
270,957 59,346 330,303
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 September 2024:
Tangible assets 138 - 138
Current assets/(liabilities) 240,145 100,488 340,633
240,283 100,488 340,771

20 Analysis of net assets between funds

page 35

SOS! SPECIAL EDUCATIONAL NEEDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
15,833
59,250
75,083		 2024
£
28,467
75,084
103,551

22 Related party transactions

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

page 36