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← The Snow Sports Foundation

2025-12-31-accounts

Snow Sports Foundation

Report and Financial Statements for the period 1 January to 31 December 2025

Inspirational snow sports opportunities for students with neurodiversity and additional needs.

Registered Charity No. 1158955

15 Sevens Close I Berkhamsted I Hertfordshire I HP4 2FY

Report and Financial Statements for the period 1 January to 31 December 2025

Contents

Page No.

Page No.
3 Charity Details
4 Report of the Trustees
13 Statement of Financial Activities
14 Statement of Year End Assets and Liabilities
16 Notes to the Financial Statements
17 Independent Examiner’s Report

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Report and Financial Statements for the period 1 January to 31 December 2025

Charity details

The Trustees

Mr I. Salmon (Treasurer, resigned 28[th] May 2025) Mr P Collins (Treasurer, 1[st] July 2025) Miss B Holme Mr S. Allen Ms C. Gordon Miss N. Stuart (Chair)

Registered Office

15 Sevens Close Berkhamsted Hertfordshire HP4 2FY

Charity registration number

1158955

Independent Examiner

Trevor James FCA DChA FCIE Dormer Cottage West Broyle Chichester West Sussex PO19 3PR

Bankers

Lloyds Bank Marlowes Branch Lloyds Bank plc PO Box 1000 BX1 1LT

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Report and Financial Statements for the period 1 January to 31 December 2025

Report of the Trustees

The Trustees present their Report and Financial Statements for the period 1 January 2025 to 31 December 2025

Results

The statement of financial activities is set out on page 10 which shows the surplus for the period (2024 surplus).

Tax Status

The Charity is exempt from corporation tax and income tax.

Principal Objectives

The principal objectives and activities of the Charity are as stated in the Trust Deed:

TO PROVIDE OR ASSIST IN THE PROVISION OF FACILITIES IN THE INTERESTS OF SOCIAL WELFARE FOR RECREATION OR OTHER LEISURE TIME OCCUPATION, IN PARTICULAR SNOW SPORTS, OF INDIVIDUALS WHO HAVE NEED OF SUCH FACILITIES BY REASON OF THEIR YOUTH, AGE INFIRMITY OR DISABILITY, FINANCIAL HARDSHIP OR SOCIAL CIRCUMSTANCES WITH THE OBJECT OF IMPROVING THEIR CONDITIONS OF LIFE.

Review of the Activities of the Charity

Who we are

Snow Sports Foundation (SSF) gives people with additional needs the opportunity to develop their life and social skills through the power of snow sports.

The additional needs that SSF supports, but not limited to, are:

Acquired Brain Injury Asperger Syndrome Attention Deficit
Disorder(ADD)
Attention Deficit Hyperactivity
Disorder(ADHD)		 Autism/Autistic Spectrum Disorder Diabetes
HearingImpairment Downs Syndrome Dyslexia
Dyspraxia Epilepsy Stroke and Brain Injury
Rehabilitation Challenges Visual Impairment

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Report and Financial Statements for the period 1 January to 31 December 2025

Benefits

What we do

Applications for support are submitted from individuals, small groups (e.g. Day Care Centre, DENS, disability support groups), schools and colleges. Each application is individually reviewed by the Trustees against the charity’s funding criteria and then agreed or declined - each applicant is sent an email advising them of the result. For those individuals or groups that the charity can support, they are advised to contact the service provider they wish to use directly to arrange their lessons. The chosen service provider invoices the charity for the lesson in advance, if a lesson is cancelled for any reason, it is either rearranged or a credit note is issued.

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Report and Financial Statements for the period 1 January to 31 December 2025

Funded projects

From unrestricted funding

These accomplishments underscore the tangible impact of support, fostering inclusivity, skill development, and wellbeing within the individuals we serve.

Schools’ in partnership programme

This ongoing School Partnership Programme continues to be pivotal, enabling us to fund snow sports lessons to SEN schools through our snow sports providers. The grant supported nine schools across varying year groups.

Corporate partnerships

Our corporate partnerships continued throughout the year to develop regular fundraising initiatives and create volunteer opportunities to further support the Foundation’s mission.

Other charitable trusts

Funding was granted from various trusts, demonstrating a commitment to supporting individuals, schools and groups with special educational needs (SEN). This showed a targeted and inclusive approach, addressing the diverse needs of specific schools and students.

Future plans

Looking ahead, the Snow Sports Foundation plans to continue expanding access to snow sports for SEN schools/groups and individuals with neurodiversity through its snow sports providers.

We aim to focus on strengthening existing partnerships with trusts and funders, whilst also focusing on developing new relationships to ensure we can continue providing funding to these SEN groups. We want to carry on increasing awareness of the positive impact that snow sports can have on confidence, wellbeing and social connection. Through these initiatives, the Foundation seeks to support greater inclusion and ensure that more SEN individuals, groups and schools can experience the benefits of snow sports.

The Foundation will continue to offer funding for individual SEN snow sports lessons where a prospective student does not attend one of the partner schools or where they are above school age. The charity will continuously research other SEN educational establishments for primary, secondary and college students.

We are continuing to apply for funding with the help of our Bid Writer and ideally would like to raise funds to provide individual one-to-one sessions and supporting other SEN groups.

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Report and Financial Statements for the period 1 January to 31 December 2025

Impact statements

Below is a selection of feedback from our students.

“We are incredibly grateful for making these skiing sessions possible. Your generosity gives our students the chance to engage in a unique and rewarding experience that goes far beyond physical activity.

“For many students, skiing is a weekly highlight and an opportunity to discover new skills, build confidence, and share joyful moments with their peers. Parents are delighted that we can provide this amazing opportunity.”

“Skiing sessions have been incredibly beneficial for our autistic learners. They've helped build confidence, improve coordination, and promote social interaction in a fun and supportive environment. It's been amazing to see our students thrive both on and off the slopes.

“Having attended several sessions myself to see the progress that our learners make and the enjoyment that they have within these sessions is wonderful to see.

“For a lot of our learners this is the first time and the only time, that they get the chance to ski.”

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Report and Financial Statements for the period 1 January to 31 December 2025

“The learners have thoroughly enjoyed attending skiing sessions, finding them both exciting and rewarding. They particularly appreciated the sense of freedom and adventure that comes with learning how to go down the slopes, as well as the opportunity to improve their skills with each session.

“Learning new techniques from experienced instructors boosted their confidence, while the supportive environment made every challenge feel achievable.

“They also enjoyed the social aspect, meeting new people who share a passion for skiing,

“Overall, the sessions have been a fun and fulfilling experience that have allowed an experience many would not have been able to experience otherwise.”

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements and with those of the governing instrument.

Approved and signed on behalf of the Trustees on 23[rd] April 2026.

Chair Miss N Stuart

8

Report and Financial Statements for the period 1 January to 31 December 2025

Notes to SOFA

Restricted Funds Receipts and Payments Breakdown:

School Ski
Instructor
Programme		 Schools in
Partnership
Programme		 Charitable
Trust		 Charitable
Trust		 Total
Receipts £0 £40,000 £60,000 £2,500 £0 £102,500
Expenditure –
Coaching		 £0 £20,000 £82,500 £0 £0 £102,500
Surplus/Deficit
for theperiod		 £0 £20,000 £(22,500) £0 £0 £0
Surplus
Carried
Forward		 £7,443 £4,856 £419 £2,500 £7,820 £23,038

The total left unspent from the Schools in Partnership Programme and carried forward totalled £12,718 because activities are sometimes delayed due to the individual circumstances of the beneficiaries. It is anticipated these funds will be spent in the first half of 2026.

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Report and Financial Statements for the period 1 January to 31 December 2025

Statement of financial activities

Receipts and Payments
Receipts		 Unrestricted
funds FY 2025
Unrestricted
funds FY 2024
Unrestricted
funds FY 2023
~~Pf]~~		 Unrestricted
funds FY 2025
Unrestricted
funds FY 2024
Unrestricted
funds FY 2023
~~Pf]~~
Donations,legacies andgrants
112,087
60,370
71,565
Donations for bid writer
7,200
7,200
7,200
Interest receivable
1,407
0
0
Total Receipts
120,695
67,570
78,765
Payments
Snow Sports Sessions
108,375
56,257
72,017
~~CT~~
~~ee~~
~~eG~~
~~CT~~
~~CT~~
~~ee~~
~~ee~~
~~ee~~
~~CT~~
~~a~~
~~ee~~
Bid writer
7,200
7,200
7,200
Web and Advertising
418
484
384
Insurance
262
0
0
~~es~~
~~fC~~
~~GO~~
~~fC~~
Sundry
Total Payments
~~a~~
~~a~~		 170
116,424		 165
291
64,106
79,892
~~CT~~
~~CT~~
~~PC~~
~~OO~~
Surplus/Decifit Unrestricted Funds
4,271
3,464
(1,127)
~~a~~
~~CT~~
Restricted funds Restricted funds
Restricted funds
Receipts and Payments FY 2025 FY 2024
FY 2023
Receipts
Donations,legacies andgrants 102,500 53,250
100,000
Total Receipts 102,500 53,250
100,000
Payments
Donations,legacies andgrants 102,500 110,925
80,000
Total Payments 102,500 110,925
80,000
Surplus/Decifit Restricted Funds
Donations,legacies andgrants 0 (57,675)
20,000
Surplus/Decifit Restricted Funds 0 (57,675)
20,000

10

Report and Financial Statements for the period

1 January to 31 December 2025

Statement of financial activities (continued)

Receipts and Payments Restricted and
Unrestricted
funds FY 2025		 Restricted and
Unrestricted
funds FY 2024		 Restricted and
Unrestricted
funds FY 2023
Receipts 223,195 120,820 178,765
Payments 218,924 175,031 159,892
Total Surplus/Deficit Unrestricted and
Restricted Funds		 4,271 (54,211) 18,873

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Report and Financial Statements for the period 1 January to 31 December 2025

Statement of Year End Assets and Liabilities

Assets At 31.12.25 At 31.12.24
£ £
Cash at Bank 80,946 76,765
Funds
surplus b/f from 31.12.24 76,675 130,886
surplus/deficit for year 4,271 (54,211)
Surplus c/f 80,946 76,675
Surplus carried forward made up of:
Unrestricted Funding 57,908
53,637		 53,637
Restricted Funding * 23,038
23,038		 23,038
80,946
76,675		 76,675

Approved and signed on behalf of the Trustees on 23[rd] April 2026.

Chair Miss N Stuart

12

Report and Financial Statements for the period 1 January to 31 December 2025

Notes to the Financial Statements

Accounting policies

The Accounts have been prepared in accordance with the SORP FRS 102 on a receipts and payments basis.

Restricted and unrestricted funds

The funds received this period have been split between restricted and unrestricted funds, as shown in the financial statement.

Reserves policy

A small reserve of £5,000 is held in the charity’s bank account as the charity has no overhead or running costs and therefore a large reserve is not required. The trustees deem it prudent to ensure that there are adequate reserves to meet all invoices and therefore, when funding is committed, the Treasurer reduces the amount of funding available for allocation.

Voluntary help

The charity benefits from all the trustees giving their time voluntarily.

Value Added Tax

As the charity is unable to reclaim value added tax, all expenditure in these financial Statements is shown inclusive of value added tax, where appropriate

Depreciation and stock

The charity has no depreciable assets and holds no stock.

Trustees’ remuneration

No trustees received any remuneration during the period, and no trustees received reimbursement for expenses. Any claim for expenses would be subject to the charity's normal internal control procedures.

Independent Examiner's Fees

Independent Examiner's Fee £170

Related Parties

There were no transactions with related parties that require disclosure for the year ended 31 December 2025 (2024: None)

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Report and Financial Statements for the period 1 January to 31 December 2025

Independent Examiner's Report to the Trustees of The Snow Sports Foundation

I report on my examination of the accounts of The Snow Sports Foundation (the Charity) for the year ended 31 December 2025.

This report is made solely to the Charity’s trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s trustees as a body, for any work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Charity's trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”). You consider that an audit is not required for the year under section 144 (2) of the Act and that an independent examination is needed.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

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Report and Financial Statements for the period 1 January to 31 December 2025

Independent Examiner's Report to the Trustees of The Snow Sports Foundation (continued) Independent examiner's statement

In connection with my examination no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Act; and to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met, or

  2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Trevor James FCA DChA FCIE Dormer Cottage West Broyle Chichester West Sussex PO19 3PR 23[rd] April Month 2026

Independent Examination of Charity Accounts: Examiners’ Guide (CC32): An independent examiner was described in section 145(1)(a) of the 2011 Act as ‘an independent person who is reasonably believed by the charity trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts. For financial years ending on or after 31 March 2015, once a charity’s gross income exceeds £250,000, the examiner must be a person who is a member of one of the bodies listed in the 2011 Act, as amended by the 2015 Order, and should be allowed by the rules of that body to undertake the role of independent examiner.

As the Charities Income does not exceed £250,000 the independent examiner does not need to be a member of one of the bodies listed in the 2011 Act.

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