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2025-03-31-accounts

Charity Registration Number : 1167044

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

A CHARITABLE INCORPORATED ORGANISATION TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

Trustees Christine Parapia
Helen Joanna Rembacken
Suzanne Akeroyd
Nicola Davison
Emma Stenton
Dr Sarah Gillian Lee
Charity Number 1167044
Registered Ofce Farnhill
Kelclife Lane
Leeds
LS20 9DE
Secretary Jo Galasso (Project Manager)
Bankers Santander UK PLC
Bridle Road
Bootle
L30 4GB
Shawbrook Bank Limited
Lutea House
Warley Hill Business Park
Great Warley
CM13 3BE
Brentwood
Scottish Widows
67 Morrison Street
Edinburgh
EH3 8YJ
Independent Examiner Sapphire Accountants
10 Town Gate
Guiseley
Leeds
LS20 9JA

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Report

Independent Examiner's Report

Statement of Financial Activities

Balance Sheet

Notes to the Financial Statements

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025 .

Objectives and activities

The charity's objects

The objects of the charitable incorporated organisation are to promote the health and wellbeing of children and young people with additional needs and their families in the Aireborough area and Leeds district without distinction of sex, political, religious or other opinions.

Our objects are to provide welfare and support via recreational activities and short breaks to improve the quality of life of the said children and their families.

The charity's main activities

ASAS run holiday play schemes for children & young people 5-18 years who live in the Aireborough area of Leeds (LS5, 16, 18, 19, 20 & 21); Activity days and Residential Short Breaks for children & young people 8-18 years, who live Leeds city wide, all whom have additional needs, including learning and or physical disabilities, behaviours that challenge and children with complex health needs.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission's general guidance on public benefit, in particular the relief of those with special needs.

Achievements and performance

ASAS ran 14 holiday play scheme days in the Easter and Summer school holidays; and a Christmas Activity Day in December.

Eight activity days during half-term holidays in April, May, October and February, and 6 two-night residential short breaks in April, May, two in October and November 2024; and one in March 2025.

We supported 172 children and young people, delivering a total of 6,600 hours of provision.

This year, we expanded our team of permanent part-time staff from three to four, maintained a flexible workforce of 40 casual workers, and engaged over 25 dedicated volunteers.

Financial review

The outgoings for the year were £206,336.30, including net payments of £118,207.82 on unrestricted funds. Total net income was £143,345.10 including of £112,511.09 for restricted funds.

Reserves policy

The charity's free reserves, at the year end were £345,675.80.

The Trustees of ASAS have agreed that the cash reserves should be no less than 12 months running costs (the approximate average over the last 3 years is £181K).

ASAS holds assets to fund planned expenditure over the next 2 years and has approximately £361K in cash, deposited across 4 financial institutions at present with a minimum rating of 'A' or where all deposits are within the FSA protected amount of £85,000.

ASAS received a substantial donation of £430k several years ago from a charitable trust on the understanding that it would provide financial stability for the charity for many years to come. When we were granted this large donation from The Rene Horton Charitable Trust, this was to futureproof us as the grants and contracts we have don't cover all our annual costs.

In light of significant reductions in local authority funding and the escalating cost of operations, we are actively exploring alternative funding streams to safeguard the long-term sustainability of our work, as the existing legacy fund is diminishing at a concerning pace.

This donation was an expendable endowment as the trustees were not under any duty to apply the funds for

This report was approved by the trustees and signed on its behalf by:


Christine Parapia

Chairperson

Page 1 of 9

Date .. 14 October 2025 Page2of9

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner’s Report to the Trustees of Aireborough Supported Activities Scheme

I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which consists of the statement of financial activities,balance sheet and the related notes

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Name: Ryan Sample for and on behalf of Sapphire Accountants Date: 14 October 2025

Page 3 of 9

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Recommended
categories by activity
Notes
Income and
endowments from:
Donations and legacies
2
Charitable activities
3
Investments
4
Total
Expenditure on:
Raising funds
5
Total
Net
income/(expenditure)
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Total funds carried
forward
Unrestricted
funds
£
6,268.14
18,960.62
5,605.25
30,834.01
88,709.92
88,709.92
(57,875.91)
(57,875.91)
98,564.00
40,688.09
Restricted
income
funds
£
112,511.09
-
-
112,511.09
118,207.82
118,207.82
(5,696.73)
(5,696.73)
1,538.00
(4,158.73)
Endowment
funds
£
-
-
-
-
-
-
-
-
308,565.00
308,565.00
Total Funds
2025
£
118,779.23
18,960.62
5,605.25
143,345.10
206,917.74
206,917.74
(63,572.64)
(63,572.64)
408,667.00
345,094.36
Total
Funds
2024
£
112,513.00
17,714.00
6,447.00
136,674.00
172,539.00
172,539.00
(35,865.00)
(35,865.00)
444,532.00
408,667.00

Page 4 of 9

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

ALANCE SHEET
OR THE YEAR ENDED 31 MARCH 2025
Recommended categories by
activity
Notes
Unrestricted
funds
£
Fixed assets
Tangible assets
6
1,615.00
Total fxed assets
1,615.00
Current assets
Debtors
7
1,556.36
Cash at bank and in hand
8
41,269.53
Total current assets
42,825.89
Creditors: amounts falling due
within one year
9
3,752.80
Net current assets/(liabilities)
39,073.09
Total net assets
40,688.09
Funds of the Charity
Unrestricted funds
10
40,688.09
Restricted income funds
10
Endowment funds
10
Total funds
40,688.09
Endowment
funds
£
-
-
-
308,565.00
308,565.00
-
308,565.00
308,565.00
308,565.00
308,565.00
Total Funds
2025
£
1,615.00
1,615.00
1,556.36
345,675.80
347,232.16
3,752.80
343,479.36
345,094.36
40,688.09
(4,158.73)
308,565.00
345,094.36
Total Funds
2024
£
1,615.00
1,615.00
5,621.00
408,667.00
414,288.00
7,236.00
407,052.00
408,667.00
98,564.00
1,538.00
308,565.00
408,667.00

The financial statements were approved by the trustees on 14 October 2025 and signed on its behalf by:

Christine Parapia

Chairperson

Date : 14 October 2025

Page 5 of 9

AIREBOROUGH SUPPORTED ACTIVITIES SCHEME

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

Analysis
Unrestricted funds
Restricted income
funds
£
£
Donation
and gifts
6,268.14
-
Grants and
Service
Level
Agreements
-
112,511.09
Total
6,268.14
112,511.09
3. Income from Charitable Activities
Analysis
Unrestricted funds
£
Events and fundraising
670.62
Parents and residential
contributions
18,290.00
Total
18,960.62
4. Income from Investments
Analysis
Unrestricted funds
£
Interest income
5,605.25
Total
5,605.25
Analysis
Unrestricted funds
Restricted income
funds
£
£
Donation
and gifts
6,268.14
-
Grants and
Service
Level
Agreements
-
112,511.09
Total
6,268.14
112,511.09
3. Income from Charitable Activities
Analysis
Unrestricted funds
£
Events and fundraising
670.62
Parents and residential
contributions
18,290.00
Total
18,960.62
4. Income from Investments
Analysis
Unrestricted funds
£
Interest income
5,605.25
Total
5,605.25
Total funds 2025
£
6,268.14
112,511.09
118,779.23
Total funds 2025
£
670.62
18,290.00
18,960.62
Total funds 2025
£
5,605.25
5,605.25
Total funds 2024
£
1,000.00
111,513.00
112,513.00
Total funds 2024
£
692.00
17,022.00
17,714.00
Total funds 2024
£
6,447.00
6,447.00

3. Income from Charitable Activities

4. Income from Investments

Page 6 of 9

5. Expenditure on Raising Funds

Analysis
Wages and salaries
Pension costs
Payroll costs
Freelance Workers
Volunteer allowances
Training and planning
Transport and travel
Ofce and running costs
Events and activity expenses
Membership and subscriptions
Equipment and materials
Independent examination
Insurance
Rent
Residential
Total
6. Tangible Fixed Assets
6.1 Cost or valuation
At 01 April 2024
Additions
Disposals
Revaluations
Transfers
At 31 March 2025
6.2 Depreciation and impairments
At 01 April 2024
Charge for the year
Disposals
Revaluations
Transfers
At 31 March 2025
6.3 Net book value
At 01 April 2024
At 31 March 2025
Total funds 2025
£
143,937.33
3,340.74
600.00
270.00
1,190.20
1,417.43
387.23
3,917.73
8,856.03
114.00
1,825.91
1,056.00
3,735.27
8,973.88
27,295.99
206,917.74
Total funds 2024
£
122,083.00
3,350.00
600.00
160.00
2,036.00
1,464.00
421.00
5,306.00
10,157.00
354.00
820.00
1,056.00
3,704.00
6,622.00
14,406.00
172,539.00
413,835.48 345,078.00
Computer
Equipment
£
1,615.00
-
-
-
-
1,615.00
-
-
-
-
-
-
1,615.00
1,615.00

Page 7 of 9

7. Debtors: Amounts falling due within one year

Total funds 2025
£
Aviva Pension Overpayment
-
Insurance Prepayment
1,556.36
Residential prepayment
-
Other prepayments
-
Total
1,556.36
8. Cash at bank and in hand
Total funds 2025
£
Cash at bank and in hand
345,675.80
Total
345,675.80
9. Creditors: Amounts falling due within one year
Total funds 2025
£
Other creditors
-
Independent Examination
780.00
PAYE
2,972.80
Nest Pension
-
Total
3,752.80
Total funds 2024
£
157.00
1,852.00
840.00
2,772.00
5,621.00
Total funds 2024
£
408,667.00
408,667.00
Total funds 2024
£
4,000.00
1,056.00
2,164.00
16.00
7,236.00

Page 8 of 9

10. Charity funds

10.1 Details of material funds held and movements during the CURRENT reporting period

Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
98,564.00
30,834.01
88,709.92
-
-
40,688.09
Restricted
income funds
1,538.00
112,511.09
118,207.82
-
-
(4,158.73)
Endowment
funds
308,565.00
-
-
-
-
308,565.00
Total
408,667.00
143,345.10
206,917.74
-
-
345,094.36
10.2 Details of material funds held and movements during the PREVIOUS reporting
period
Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
137,407.00
25,412.00
64,255.00
-
-
98,564.00
Restricted
income funds
(1,440.00)
111,262.00
108,284.00
-
-
1,538.00
Endowment
funds
308,565.00
-
-
-
-
308,565.00
Total
444,532.00
136,674.00
172,539.00
-
-
408,667.00
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
98,564.00
30,834.01
88,709.92
-
-
40,688.09
1,538.00
112,511.09
118,207.82
-
-
(4,158.73)
308,565.00
-
-
-
-
308,565.00
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
98,564.00
30,834.01
88,709.92
-
-
40,688.09
1,538.00
112,511.09
118,207.82
-
-
(4,158.73)
308,565.00
-
-
-
-
308,565.00
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
98,564.00
30,834.01
88,709.92
-
-
40,688.09
1,538.00
112,511.09
118,207.82
-
-
(4,158.73)
308,565.00
-
-
-
-
308,565.00
408,667.00
143,345.10
206,917.74
-
- 345,094.36
444,532.00
136,674.00
172,539.00
-
- 408,667.00

Page 9 of 9