## **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**
- The benefits that this funding delivers are:
- The recognised improvement of a student’s social skills, such as concentration, fitness levels, listening, motivation, motor skills, self-confidence, social interaction, and their ability to communicate.
- The promotion of social inclusion for people with additional needs as, in most scenarios, they find it difficult to mix easily with others.
- The education to families, as well as local and international communities, to fight the stigma associated with additional needs and disabilities.
- The link with education and snow sports, resulting in increased social skills within a school environment.
- Making the identification and management of additional needs by families a positive and beneficial experience.
- The promotion of participation in a healthy recreation
- The development of a student’s natural abilities in a physically and mentally challenging sport.
- Giving a student skills for employability in the snow sports industry as an instructor teaching others or skills to work within the industry.
- A positive impact on people’s lives.
## **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.
5
Report and Financial Statements for the period 1 January to 31 December 2025
## **Funded projects**
## **From unrestricted funding**
- Private lessons for 169 students
- Life skills community connections for 140 students
- Inclusive programmes for 512 students from diverse schools and organisations
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.
6
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.”
7
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.
9
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**|
11
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:
- examine the financial statements under section 145 of the Act;
- follow the procedures laid down in general Directions given by the Charity Commission under section 144(2) of the Act; and
- to state whether particular matters have come to my attention.
## 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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