OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

Care% ANNUAL REPORT 2023-2024

2023/2024

Contents

1. Introduction

2. Our Vision and Mission

3. Our Objectives

4. Structure, Governance and Management

5. Chair’s Report 6. Financial Overview 7. CEO Report

8. Activities and Achievements 9. Our Projects 10. Looking Ahead 11. Acknowledgments

2023/2024

1. Introduction

West Sussex Parent Carer Forum supports parent carers of children and young people aged 0-25 with Special Educational Needs and Disabilities (SEND).

We are an independent, parent carer led charity representing the views of our members in West Sussex.

We work in partnership with others to make our voice heard, to positively influence and improve local services for children and young people with SEND. We also provide information, training and support.

"The WSPCF were lovely and supportive. I welcomed the lived experience and challenge they brought. Thankyou."

----- Start of picture text -----
Our Team
----- End of picture text -----

2023/2024

1. Introduction

WSPCF is a charitable company limited by guarantee, no. 07955164 and a registered charity, no. 1156360.

Our company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association adopted on the 16th August 2013, and amended subsequently on the 19th January 2024.

2023/2024

2. Our Vision & Mission

Vision:

A West Sussex where every child or young person with SEND has the opportunity to reach their full potential, and where parent carers are respected as equal partners in decision-making.

Mission:

To provide a platform for parent carers of children with SEND to connect, share experiences, and influence the development and delivery of services.

The charitable purposes of West Sussex Parent Carer Forum are:

To relieve the needs of children with disabilities and/ or additional needs and their parents and families in West Sussex, through participation in shaping local services, the provision of information and support.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

2023/2024

3. Our Objectives

In 2023/24 WSPCF focused on delivering five main goals

  1. To continue to strengthen our operational team. 2. To increase our parent carer engagement. 3. To continue to coproduce services across West Sussex.

  2. To build our regional engagement across the National Network of Parent Carer Forums across the South East.

  3. To build financial resilience.

We work in partnership with others to make our voice heard, to positively influence and improve local services for children and young people with SEND.

We also provide information, training and support for both parent carers and professionals

WSPCF makes you feel empowered as a parent carer and gives you the courage to make a stand for your child’s needs.

2023/2024

4. Structure, Governance & Management

The Board of Trustees

The company's directors are also charity trustees for charity law purposes.

Under the Articles of Association, the trustees are appointed by ordinary resolution.

The recruitment of new trustees will be informed by the skills and experience gaps identified by the skills matrix and a search conducted for trustees able to strengthen the current Board of Trustees. None of the trustees has any beneficial interest in the company.

All trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees at the end of the year are:

Natasha Boult

2023/2024

4. Structure, Governance & Management

Governance

In July 2023, the Forum was sad to say goodbye to the previous Chair, Helen Merrick, who had been a trustee and volunteer with the Forum for over 10 years. We would like to thank her for the Governance dedication, experience and tenacity with which she served and represented the needs of our families. She is sadly missed by all.

At the same time, the Forum welcomed Natasha Boult as a new trustee and a recruitment process was run for a new Chair. John Clifton was appointed as the new Chair of Trustees on the 21st of July.

In January 2024, Caroline Martin resigned as a trustee, after serving the Forum for 5 years. The Board would like to thank Caroline for her work and support through a challenging time and wish her well in her retirement.

The day to day running of the Forum is undertaken by the CEO, Rowan Westwood, on behalf of the Board.

2023/2024

4. Structure, Governance & Management

Under the leadership of the new Chair, the Board of Trustees has worked to strengthen the governance of the Forum. This includes, inter alia, ensuring adherence to statutory duties, maintaining clarity on our mission and purpose and providing appropriate scrutiny of management decisions.

The new Chair and CEO worked together to develop a new formal Scheme of Delegation which was approved by the Board and adopted by the Forum in 2024 .

Alongside this, the CEO introduced a structured WSPCF Annual calendar of events to drive and inform Board and senior management activities.

The first half of the year saw an increase in Board meetings, and the Board was involved in detailed scrutiny of all management and operational activity. Given the challenges that the Forum had experienced during the previous year, this was appropriate and understandable.

2023/2024

4. Structure, Governance & Management

The Board and CEO also reviewed and restructured the Forum’s Risk Register, which is subject to regular review.

However, following a review at the half year, it was felt that such level of scrutiny by the whole Board was unnecessary going forward.

However, at the same time, the Forum was not standing still. Whilst experiencing an increased workload, we still sought new opportunities to engage, influence and deliver better outcomes for families of children and young people with SEND.

The decision was therefore taken to implement a new structure and establish two committees, Management and Finance, made up of trustees and senior management. The committees receive operational reports from senior management and make decisions when required.

The committees report back to the main Board at full meetings, which are now held once per quarter.

2023/2024

5. Chair’s Report

The year has been one of great change for the Forum. As well as saying goodbye to the previous Chair in the first quarter, the year was also the first full year with our new CEO, Rowan Westwood, leading the Forum confidently through the challenges of making our families’ voices heard clearly in the room with service providers, whilst managing a growing and changing organisation effectively.

I had the privilege of being appointed as the new Chair of Trustees in July 2023 and must thank the trustees and staff for giving me such a generous welcome.

We are a solution focused organisation. Whilst it is our duty, both statutory and moral, to be the voice of our families and articulate the impact that service providers’ actions have on their lives, our goal is to make things better for them by working positively to ensure better outcomes.

We will always raise a critical voice where we see services having a negative impact but we will engage willingly and bring our lived experience and professional expertise to the table whenever we are asked to help.

  1. Chair’s Report

2023/2024

Throughout the year, our level of engagement with key service providers has grown, manifesting itself most notably in the signing of a new three year West Sussex Partnership Agreement between the Forum, West Sussex County Council and the NHS Sussex Integrated Care Board.

This Partnership Agreement commits all three organisations to work together collaboratively and effectively as equal partners, in a sustainable, transparent relationship built on trust, that is ambitious to ensure better outcomes for SEND families, and to improve the lived experience of all children and young people with SEND across West Sussex..

2023/2024

5. Chair’s Report

The year also marks the start of a multi-year transformation for the organisation, building on the successes of the Forum to date and positioning it to help meet the increasing challenges that our families face in today’s world Trustees, staff and volunteers came together to brainstorm ideas and shared vision to provide the strong foundations for the development of a new strategy, which will drive the Forum’s work and direction in the coming five years.

----- Start of picture text -----
John Clifton
Chair of the
Board of Trustees
----- End of picture text -----

2023/2024

6. Financial Overview

The financial statements that accompany this report have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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).

2023/2024

6. Financial Overview

We are proud to have maintained a strong financial position throughout this year (ending 31st March 2024). Despite many changes, we have managed to finish with a small surplus, that will enable us to strengthen our reserves and allow us to continue to achieve our goals to support parent carers and other stakeholders.

Total Income 2023-2024 £184,485

----- Start of picture text -----
Surplus
14.5%
----- End of picture text -----

Expenditure

85.5%

2023/2024

6. Financial Overview

Reserves Policy

The Trustees had previously established a targeted reserves figure of £85,000; in determining our figure for this year and going forward, the following five key elements were considered:

An analysis of existing funds, the reliability of current income sources and new income opportunities, expenditure on planned activities, future needs, contingencies, and risks and the consequences of being unable to meet forecasted needs

The reserves at this year end were £135,765. Our current policy aims to maintain unrestricted reserves at a level necessary to ensure the charity can function effectively for an interim period of 6 months (and also to cover any lease costs for the remainder of their term/s) in the event of financial difficulties beyond our control. This level equates to our core costs. The reserves also need to allow flexibility for the fluctuation in workflow and funding. The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate these risks effectively.

2023/2024

6. Financial Overview

We continue to receive the Parent Participation Grant funding from the Department of Education administered through the national charity Contact. This important funding is what defines us and our work specifically as a Parent Carer Forum for West Sussex. It provides a valuable contribution to the charity's core costs, and we also used it to hold six community coffee mornings with parent carers and pay for valued IPSEA Level 1 SEND Law training for the team.

The majority of our funding comes from a threeyear Partnership Agreement (2023 - 2026) with West Sussex County Council and NHS Sussex, but in addition, we also receive funding for our participation and delivery in important projects such as Autism in Schools, Health Inequalities and the Keyworker Program.

We also received a small amount of income from our well received and highly regarded ‘Lived Experience’ Training for professionals and from working to support the updating of the West Sussex County Council SEND Local Offer website.

2023/2024

6. Financial Overview

Employee costs are the charity's largest expense, but they are also its most valuable asset. We take pride in being a disability-confident employer, offering flexible working arrangements and Your paragraph text i come paying a living wage. The majority of our team are parent carers themselves, providing them with the opportunity to work while representing and supporting our mission.

Our employees, trustees and volunteers are spread across the county, but the decision to continue with a physical office was encouraged and enables the growing team to come together for collaborative and focused work. Core costs are continuously evaluated for value and necessity, with changes made whenever opportunities for improvement arise.

2023/2024

6. Financial Overview

Future Plans

We are committed to strengthening our Partnership Agreement with the Local Authority by cultivating and maintaining relationships with key individuals at all levels, which can be challenging due to key staff changes and our commitment to remaining independent in purpose.

We will continue to apply annually for the Parent Participation Grant.

Our CEO is strategically focused on identifying opportunities for project funding that align with our objectives and we plan to actively develop our Fundraising Strategy and raise our profile as a charity in this regard.

The Board of Trustees is dedicated to creating sustainable development for the future, guided by the principles of people, planet, and prosperity.

2023/2024

7. CEO Report

The 23-24 Financial year marks my first full year as CEO for the Forum. A year full of challenges and changes navigated with the full support of the Board and a fabulous and ever growing team of staff and volunteers, who all work hard to support the plethora of projects happening in West Sussex.

A key mention for this year is:

Bringing West Sussex parent carer views into the Ofsted/ CQC Area SEND Inspection in November 2023. A 34 page presentation was shared with Influence and change - Boards Scrutiny COmmittee LE training - quotes NNPCF and SEPCF Ofsted Inspectors highlighting the concerns and issues faced by SEND families along with examples of good practice. Our passion and commitment to ensuring better outcomes was recognised in the final published report.

“The West Sussex Parent Carer Forum (PCF) takes an active role in representing the families of children and young people with SEND. Members of the forum use their own and their members’ experiences to challenge partnership leaders when services and provision are not good enough.”

2023/2024

7. CEO Report

I also want to highlight the strong relationships we have been developing with our fellow PCFs in Sussex, across the South East and nationally. As a network of forums we closely work together to effect local, regional, and national service improvement.

Our work is mainly focused locally, but has had to develop regionally due to the changing nature of Pan Sussex and regional commissioning processes that now have significant impact on local SEND service development and strategic planning in West Sussex.

As a part of this network which also influences national developments and conversations, it means that we can bring our local experiences to the table to ensure where possible that national and regional activities reflect local needs.

  1. Activities & Achievements

2023/2024

Communications & Engagement Membership

This year, we transitioned to a new membership

----- Start of picture text -----
Acquired Brain Injury
Learning Difficulties
PMLD
Mental Health Conditions
SEMH
Learning Disability
Waiting Assessment
1527
Other
Parent
Genetic Disorder
Carer Sensory Impairment
Physical Disability
Members
Neurodivergent
0 200 400 600 800 1000 1200 1
----- End of picture text -----

----- Start of picture text -----
Charity / Non Profit
175
Education Setting
Professional
NHS Sussex
members
SCFT
SPFT
WSCC
Other
0 10 20 30 40 50 60 70
----- End of picture text -----

  1. Activities & Achievements

2023/2024

Communications & Engagement Social Media

5300 Followers 4700 Page Likes 19.1K Visits 594 Posts

205 Followers 228 Posts 95 Stories 318 Visits

Followers by Location

Worthing Crawley Littlehampton Horsham Chichester Bognor Regis Haywards Heath Lancing Burgess Hill -_ Brighton & Hove _

368 Followers 62 Posts 346 Reactions

  1. Activities & Achievements

2023/2024

Our Events

"Thank you so much. I cant even explain how many tips and things I am going to try to help my daughter" 19 13 Online Face 2 Face

Parent Carers attending these events

----- Start of picture text -----
200+
a oO ee
61
63 245 Parent Participation
20
Social
Talking Mental Health
Heads
----- End of picture text -----

----- Start of picture text -----
"It's nice to
feel like I'm
not alone"
----- End of picture text -----

  1. Activities & Achievements

2023/2024

Influence and Change

----- Start of picture text -----
12
Surveys "Thank you for
1110 giving the
parents a
Responses
voice "
Coproduced and co-delivered
workshops to 100+ SENCOs on
2000+ hours ‘How to strengthen the home- Your paragraph text
school relationship’
spent in
meetings
At the WSCC SENCO
representing parent
Conference and the WSCC
carer views
SENCO Development program
_
363
feeoN
WSCC employees
attended our 100/% said that their
lived experience understanding of working with
training Neurodivergent families was
increased after this training
----- End of picture text -----

2023/2024

9. Our Projects

Autism In Schools Project (ASP)

This project is an NHS funded Project which aims to create Autism Affirming Schools. The project offers training to all staff in the school, support for pupils and parent carers

As part of this project we have:

Coproduced training for staff supported on sensory audits in schools worked closely with parent carers

41

Interactions with groups of parent carers including:

"This has really opened my eyes, there are more of us then I thought, if someone is having a bad day, we will stop and chat, just the fact that we have met each other has had a huge impact."

'Let's Talk About Masking" 'Let's Talk About Autism/ADHD in Girls' Online Chances to Chat & face to face Coffee mornings SEND Fairs

2023/2024

9. Our Projects

Keyworker Program

The West Sussex County Council keyworker team provide support to children, young people and their families to ensure they are accessing the correct support, services and provisions across very complex systems

As part of this project we have: actively participated in 100% recruiting and interviewing of the families we key workers evaluated said due assisting in their reflective to our involvement practice and that they more felt evaluated families to measure listened to and the impact of the keyworker better informed in project. all decisions. They also stated that their stress levels “Our keyworker has had reduced. genuinely changed our life. She has considerably reduced our stress in managing and navigating complex systems.” Or

2023/2024

9. Our Projects

Local Offer Support

This project was to help make the WSCC Local Offer more parent carer friendly, accessible and accurate in line with feedback from families

Over 300 pages checked, corrected and broken links fixed

Health Inequalities Project

To address key health inequalities for SEND families including access to vaccinations for SEND children, LD Annual Health checks, Cardiovascular Disease prevention and medication usage/availability.

“there is some really helpful insight from the WSPCF parent carer survey that we can use to improve the way vaccinations are delivered for people with a Learning Disability and Autism in Sussex”

2023/2024

10. Looking Ahead

At Christmas this year, the entire WSPCF team and Board came together to look at our future as a Charity and to start to coproduce our vision for the next five years.

Next financial year, will see the development of that vision into a strong Strategic Plan to steer the Forum forward for the rest of this decade.

Our focus will be on:

Strengthening and building partnerships Continuing our steady growth Expanding our offer Financial resilience

We are filled with determination to make a positive impact on the lives of children and young people (and their families) with SEND in West Sussex. With your continued support, we look forward to achieving even greater milestones in the year ahead.

2023/2024

11.Acknowledgements

We would like to extend heartfelt thanks to our dedicated team, volunteers, parent carers, and social media followers. Your commitment has been instrumental in our success.

We also express our thanks to all of our funding partners and project supporters.

John Clifton John Clifton Board of Trustees West Sussex Parent Carer Forum Date: 13th November 2024

The Trustee report was approved by the WSPCF Board of Trustees.

Thank you for being part of the West Sussex Parent Carer Forum journey.

Charity registration number 1156360

Company registration number 7955164 (England and Wales)

WEST SUSSEX PARENT CARER FORUM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page 1 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

L Butterfield S Taylor M Hughes J Clifton (Appointed 21 July 2023)

Secretary L Butterfield Charity number 1156360 Company number 7955164 Registered office C/o West & Berry Nile House Nile Street Brighton BN1 1HW Independent examiner West & Berry Limited Nile House Nile Street Brighton BN1 1HW

Page 2 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

CONTENTS

Page
Independent examiner's report 1
Statement of financial activities 2
Balance sheet 3
Notes to the financial statements 4 - 11

Page 3 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WEST SUSSEX PARENT CARER FORUM

I report to the Trustees on my examination of the financial statements of West Sussex Parent Carer Forum (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

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

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

Independent examiner's statement

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.

Michelle Westbury FCCA

West & Berry Limited Nile House Nile Street Brighton BN1 1HW 29/11/2024 Dated: .........................

Page 4 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
133,985
17,500
Charitable activities
4
33,000
-
Total income
166,985
17,500
Expenditure on:
Charitable activities
5
140,256
17,500
Total expenditure
140,256
17,500
Net income and movement in
funds
26,729
-
Reconciliation of funds:
Fund balances at 1 April 2023
109,036
-
Fund balances at 31 March
2024
135,765
-
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
151,485
133,592
17,500
33,000
33,000
-
184,485
166,592
17,500
157,756
164,566
17,500
157,756
164,566
17,500
26,729
2,026
-
109,036
107,010
-
135,765
109,036
-
Total
2023
£
151,092
33,000
184,092
182,066
182,066
2,026
107,010
109,036

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

Page 5 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 11 676 845
Current assets
Debtors 12 16,203 16,992
Cash at bank and in hand 158,091 134,092
174,294 151,084
Creditors: amounts falling due within 13
one year (39,205) (42,893)
Net current assets 135,089 108,191
Total assets less current liabilities 135,765 109,036
Net assets excluding pension liability 135,765 109,036
The funds of the charity
Unrestricted funds 135,765 109,036
135,765 109,036

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

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.

29/11/2024

The financial statements were approved by the Trustees on .........................

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

M Hughes

Trustee

Company registration number 7955164 (England and Wales)

Page 6 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

West Sussex Parent Carer Forum is a private company limited by guarantee incorporated in England and Wales. The registered office is C/o West & Berry, Nile House, Nile Street, Brighton, BN1 1HW.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 applying FRS 102 Update Bulletin 1 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.

1.5 Expenditure

Expenditure is accounted for on an accruals basis and is classified under the headings that aggregate all costs related to the category.

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. Expenditure under £500 is not capitalised.

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 10 years straight line Computers 4 years straight line

Page 7 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

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.

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.

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

1.10 Employee benefits

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

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

Page 8 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.11 Pension

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
2024
2024
£
£
Donations and gifts
170
-
Grants
133,815
17,500
133,985
17,500
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
170
-
-
151,315
133,592
17,500
151,485
133,592
17,500
Total
2023
£
-
151,092
151,092

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Charitable activities
Grants 33,000 33,000

Page 9 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2024 2023
£ £
Direct costs
Staff costs 133,927 128,967
Depreciation and impairment 416 526
Premises 5,720 1,052
Insurance 2,620 2,397
Client services 985 3,549
Office costs 5,398 8,875
Book-keeping, payroll and accounting 2,683 2,201
Independent examiner 600 600
Trustee expenses 352 353
Travel 2,203 958
Memberships 840 1,060
Training 1,190 2,600
Legal & professional 240 8,310
Sundry - 84
Small equipment 312 534
Loss on disposal of tangible fixed assets 270 -
157,756 162,066
Grant funding of activities (see note 6) - 20,000
157,756 182,066
Analysis by fund
Unrestricted funds 140,256 164,566
Restricted funds 17,500 17,500
157,756 182,066

Included above are Governance costs of £600 for Independent Examination (2023: £600). Other amounts paid to the examiner were £840 for other accountancy services (2023: £840).

6 Grants payable

Grants payable
Charitable
expenditure
2023
£
Grants to institutions:
The Parent Carers' Council 10,000
East Sussex Parent Carers Forum 10,000
20,000

Page 10 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6 Grants payable (Continued)
-
7 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 416 526

8 Trustees

Two trustees were reimbursed expenses during the year for travel totalling £352 (2023: three trustees reimbursed £397 for travel).

9 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
2024
Number
11
2024
£
133,927
2023
Number
11
2023
£
128,967

No employees earned over £60,000 this year or in the prior year.

The total remuneration of key management personnel was £34,024.

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

10 Taxation

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

Page 11 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11
Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 1 April 2023
926
7,493
Additions
-
517
Disposals
(926)
(6,344)
At 31 March 2024
-
1,666
Depreciation and impairment
At 1 April 2023
655
6,918
Depreciation charged in the year
-
416
Eliminated in respect of disposals
(655)
(6,344)
At 31 March 2024
-
990
Carrying amount
At 31 March 2024
-
676
At 31 March 2023
270
575
12
Debtors
2024
Amounts falling due within one year:
£
Trade debtors
9,186
Other debtors
4,824
Prepayments and accrued income
2,193
16,203
13
Creditors: amounts falling due within one year
2024
Notes
£
Deferred income
14
28,901
Trade creditors
4,273
Other creditors
6,031
39,205
14
Deferred income
2024
£
Arising from Grants received in advance
28,901
Total
£
8,419
517
(7,270)
1,666
7,573
416
(6,999)
990
676
845
2023
£
11,592
-
5,400
16,992
2023
£
37,000
1,278
4,615
42,893
2023
£
37,000

Page 12 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14 Deferred income

(Continued)

Deferred income is included in the financial statements as follows:

Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024
2024
£
28,901
37,000
(37,000)
28,901
28,901
2023
£
37,000
63,210
(63,210)
37,000
37,000

15 Restricted funds

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

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Contact Parent Participation Grant - 17,500 (17,500) -
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
Contact Parent Participation Grant - 17,500 (17,500) -

16 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 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 109,036 166,985 (140,256) 135,765

Page 13 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

WEST SUSSEX PARENT CARER FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Unrestricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 107,010 166,592 (164,566) 109,036

17 Operating lease commitments

Lessee

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

Within one year
Between two and five years
2024
£
4,000
6,833
10,833
2023
£
-
-
-

18 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Web development services
2024 2023
£ £
Other related parties - 150

Page 14 of 14. Encyro E-Sign ID: k4g0f8eq7MOuO-EC (2024-Nov-29 16:43:02 UTC)

Audit Trail

Tamper Verification

To check if this file has been modified after being signed, please go to: https://www.encyro.com/esign/verify

Upload the file. The result will indicate if the file contents have been tampered with.

Signed By

Signer: Maria Hughes (maria.hughes@wspcf.org.uk)

Identity Check: Login with account

Signature Type: Typed

Time Zone: UTC-00:00, Europe/London (Greenwich Mean Time)

Signer: Michelle Westbury FCCA (documents@westandberry.co.uk)

Identity Check: Login with account

Signature Type: Typed

Time Zone: UTC-00:00, Europe/London (Greenwich Mean Time)

Event Log

Nov 29, 2024, 3:30:27 PM - Email notification sent to Maria Hughes (maria.hughes@wspcf.org.uk).

Nov 29, 2024, 3:30:27 PM - Email notification delivered to Maria Hughes (maria.hughes@wspcf.org.uk).

Nov 29, 2024, 3:54:06 PM - Maria Hughes (maria.hughes@wspcf.org.uk) viewed the document(s), from 84.65.39.72.

Nov 29, 2024, 3:59:33 PM - Maria Hughes (maria.hughes@wspcf.org.uk) electronically signed or completed the document(s), from 84.65.39.72.

Nov 29, 2024, 4:42:55 PM - Michelle Westbury FCCA (documents@westandberry.co.uk) electronically signed or completed the document(s), from 86.161.14.72.

END OF LOG