2021-03-31-accounts - SNAPS Yorkshire CIO

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Special Needs & Parent Support (Yorkshire) CIO Charity number 1171244

Annual Report and Financial Statements

for the year ended 31 March 2021

Special Needs & Parent Support (Yorkshire) CIO

Annual Report and Financial Statements for the year ended 31 March 2021

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 14

Prepared by West Yorkshire Community Accounting Service

Special Needs & Parent Support (Yorkshire) CIO

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Christopher Eatwell Chair Ross McWilliams Vice chair Paul Rowson Vice chair Howard Pickles Treasurer Nicola McVennon Deborah Hingerton Lora Bedford Victoria Moss Sunjayee Chauhan Sophie Moody Charity number 1171244 Registered in England and Wales Registered and principal address 17a Earlswood Avenue Leeds LS8 2AF Bankers Barclays Bank PLC Shawbrook Bank Limited Leeds 2 Lutea House Leicestershire Warley Hill Business Park LE87 2BB Great Warley Essex CM13 3BE Independent examiner Claire Welling West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) formed on 23 January 2017 governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Special Needs & Parent Support (Yorkshire) CIO

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities

The charity's objects

To help meet the needs of parents and carers of children with special needs by the provision of support and advocacy, advice and information.

To promote health and education for children with special needs and their parents and carers.

To provide educational and recreational facilities in the interests of social welfare for children with special needs and their parents and carers so that conditions of life may be improved.

The charity's main activities

Special Needs & Parent Support (Yorkshire) CIO (SNAPS) runs a Saturday support group with a range of therapeutic and other activities, specifically for children with additional needs, and provides the opportunity for the whole family to participate, including siblings, and for the parents to socialise and learn from each other. Activities include hydrotherapy, rebound therapy, music therapy, arts and crafts, boccia, music activities, soft play and football training, with other activities as needs are identified, and funding allows. In addition the charity delivers support directly to families through Family Support Workers, along with counselling sessions for parents.

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 and in particular the advancement of education through promoting the inclusion of families with children with special needs.

SNAPS aims to support any family with a disabled child who requires support. SNAPS supports the whole family and meets at a weekend to positively promote inclusion.

Achievements and performance

The past year has been another highly challenging year, dominated by the series of lockdowns and restrictions placed on our organisation by National Government through the management of the pandemic. SNAPS has been unable to deliver face-to-face therapy, so has turned to a number of alternative methods of delivering support to the children and families who are our clients. It has been said that change is the one constant, and that is especially true for small charities in these turbulent times, where SNAPS has been even more creative. This review looks at 4 specific areas – Operations, Finances, Trustees, and the future of SNAPS.

Firstly, Operations – This has been the year of unmet needs for our families, suffering the double hit of being unable to access therapeutic support and being restricted to staying at home for much of the period. SNAPS has therefore stepped up its on-line support, through sessions from physiotherapists, and latterly regular phone, social media and email contacts from SNAPS staff and the Family Support team. In addition we have undertaken a number of initiatives, such as ‘care packages’ for Mother’s Day, Valentines’ Day, gardening and Christmas, in our attempts to maintain as high a level of regular contact with our families as possible. Many of the recipients have expressed their thanks for the positive support received. The search for a third possible site was put on hold in the circumstances, to be re-started once conditions allow. We have fully developed plans to manage our return to therapy delivery once we are permitted, and are confident that we will be able to pick up where we left off, with obvious adjustments to suit whatever additional requirements are in place at that time. We have also focussed on ensuring that our staff team, and in particular, their mental health, is supported at all times. We are pleased to have been to maintain our support for our Staff team as well, and through furlough and other support, have not lost any of the team to resignation. We have continued to review and improve our management and policy structures, such as business and financial planning, and strategic development. We have also maintained our support for the West Yorkshire Children’s Additional Needs Network, now 67 organisations strong, which SNAPS co-founded in 2016, to improve the flow of information and communication between charities and statutory bodies from education, healthcare and Local Government across the region.

Special Needs & Parent Support (Yorkshire) CIO

Trustees' report (continued) for the year ended 31 March 2021

Achievements and performance

Secondly, Finances – Although raising funds has become very difficult in a market place which has been stretched ever tighter by the tough financial and economic conditions prevailing, our fundraising team has outperformed expectations and delivered a strong result. As a result of the generosity of our many supporters and a lot of hard work from the fundraising team, SNAPS ended the current year in an excellent financial position, and stronger than ever before, which helps the charity become as sustainable as possible. It is important to mention two particular contributors – Irwin Mitchell, which continue their long term and regular support, and the Alerce Trust, our wonderfully generous benefactor. SNAPS has a good story to tell and we tell it well, and have shown that we can competently manage the steady growth required to build a successful organisation and expand the provision of service to the families of Leeds. SNAPS is an independent charity, not an agency of social services or Leeds City Council, and we take no financing from local or national government in any form. In the current economic climate, and with cuts to government grants so prevalent, our independence has been seen by our funders as a strength.

Thirdly, the Board of Trustees - We are fortunate in having a group of talented people with widely differing backgrounds and skills to be the current Board of Trustees, including hard pressed parents, to help set strategy and provide oversight of our work, and I would like to acknowledge their hard work and contribution in the last year in helping to deal with the issues facing the charity. During this difficult year, we have managed to retain the invaluable services of our 10 Trustees, which has helped to provide stability and certainty.

And lastly, the future of SNAPS – The challenges facing small charities cannot be under-estimated, but as Chair, I am confident that we will continue to develop and grow, supported by the good will and contributions of our many families, supporters and stakeholders. In the last six years, SNAPS has grown by a factor of roughly 6 times in terms of provision of services, income and reserves, which is a tremendous performance in a difficult period. The good news in this review is down to the hard work and determination of the team and the family that is SNAPS.

Financial review

The net income for the year was £99,525, including net income of £76,775 on unrestricted funds and net income of £22,750 on restricted funds.

At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Special Needs & Parent Support (Yorkshire) CIO

Trustees' report (continued) for the year ended 31 March 2021

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £183,035.

SNAPS aims to provide a high quality service to our clients and their families, and supportive and challenging jobs for staff, paid and voluntary. In order to be able to do this, we need to have a solid financial infrastructure. Part of this is having financial reserves, which can be used in emergency situations – such as a sudden loss of funding, the urgent need to replace equipment, or, in extremis, to close the organisation and lay off the employees.

It is considered best practice to have a Reserves Policy. The ideal level of reserves is to ensure that all the financial commitments facing the organisation in case SNAPS was required to close down suddenly, can be covered - this means the salary and redundancy commitments towards our employed staff, the contractual commitments towards our specialists employed on contracts for services, and rental and other contractual agreements. SNAPS has operated in recent years on an ‘asset light’ basis, in that the charity rents operating space, and has few other physical assets beyond computers and play equipment. We do not utilise a rented office space, which makes a significant difference in terms of financial liabilities.

It is however prudent and in line with the Charity Commission guidelines to maintain a level of reserves to be able to cover up to 50% of the charity’s operating costs. Annual operating costs for the year ending 31st March 2021 were £111,599, which suggests holding reserves of £55,800. However, the year ended 31 March 2021 was not a typical year and, due to the effects of the pandemic, meant we had to operate a reduced service resulting in reduced operating costs. In a typical year, operating costs typically run at £210,000, which in line with our reserves policy would necessitate holding reserves of £105,000 -. Corresponding reserves held at 31 March 2021 were £183,035. Additional funds are held in anticipation of further development and expansion of the core services, both to current and future operating sites.

Restricted funds fall outside the definition of reserves, but the nature and amount of such funds may impact on a charity’s reserves policy. Where significant amounts are held as restricted funds the nature of the restrictions is considered as such funds may reduce the need for reserves in particular areas of the charity’s work.

The Trustees are committed to working within budgets to maintain adequate levels of reserves, and will continue to review the level of reserves to ensure that it meets all possible future requirements, as identified in our Business Plan.

Signed on behalf of the board of trustees on 15/09/2021

C.J.Eatwell

Special Needs & Parent Support (Yorkshire) CIO

Independent examiner's report to the trustees of Special Needs & Parent Support (Yorkshire) CIO

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 7 to 14.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of 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 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 giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Claire Welling

24/9/2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Special Needs & Parent Support (Yorkshire) CIO

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2021

Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 158,985 Fundraising 8,109 Fee income 314 Bank interest 917 Total income 168,325 Expenditure on: Salaries, NIC and pensions (3) 73,392 Recruitment - Travel and subsistence 135 Physiotherapists - Swimming instructors - Management and accounts 3,333 Counselling - Equipment and resources 807 DBS checks 301 Rent and room hire 683 Activities, meals and entertainment 1,523 Telephone and internet 1,979 IT software and consumables 964 Advertising and marketing 199 Postage and delivery 993 Printing and stationery 182 Insurance 734 Memberships and subscriptions 35 Independent examination 800 Training 151 Fundraising expense 4,392 Other expenditure 142 Depreciation 367 Bad debts written off 438 Total expenditure 91,550 Net income / (expenditure) 76,775 Fund balances brought forward 107,236 Fund balances carried forward (4) 184,011	2021 Restricted funds £ 42,799 - - - 42,799 11,811 - - 2,025 - - 4,125 - - - 2,088 - - - - - - - - - - - - - 20,049 22,750 1,028 23,778	2021 Total funds £ 201,784 8,109 314 917 211,124 85,203 - 135 2,025 - 3,333 4,125 807 301 683 3,611 1,979 964 199 993 182 734 35 800 151 4,392 142 367 438 111,599 99,525 108,264 207,789	2020 Total funds £ 158,137 42,952 12,553 214 213,856 74,870 505 1,835 16,613 3,780 4,825 - 1,809 778 17,117 8,705 1,829 881 104 872 739 607 95 690 540 12,209 951 406 - 150,760 63,096 45,168 108,264

All incoming resources and resources expended derive from continuing activities.

Special Needs & Parent Support (Yorkshire) CIO

Balance sheet

as at 31 March 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 976 Total fixed assets 976 Current assets Debtors and prepayments (6) 3,775 Cash at bank 182,527 Total current assets 186,302 Current liabilities: amounts falling due within one year Creditors and accruals (7) 3,267 Total current liabilities 3,267 Net current assets / (liabilities) 183,035 Total assets less current liabilities 184,011 Net assets 184,011 Funds Unrestricted funds 184,011 Restricted funds - Total funds 184,011	2021 Restricted £ - - - 23,778 23,778 - - 23,778 23,778 23,778 - 23,778 23,778	2021 Total £ 976 976 3,775 206,305 210,080 3,267 3,267 206,813 207,789 207,789 184,011 23,778 207,789	2020 Total £ 844 844 3,034 107,669 110,703 3,283 3,283 107,420 108,264 108,264 107,236 1,028 108,264

The financial statements were approved by the board of trustees on 15/09/2021

C.J.Eatwell (Trustee)

Special Needs & Parent Support (Yorkshire) CIO

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Computer equipment: over 3 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Special Needs & Parent Support (Yorkshire) CIO

Notes to the accounts continued

for the year ended 31 March 2021

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

Special Needs & Parent Support (Yorkshire) CIO

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants and donations Alerce Trust Aviva Corporate funding The National Lottery Community Fund Barnard Kenneth Hufton Charity Edith Murphy Foundation Garfield Weston Foundation Gay & Peter Hartley's Hillards Charitable Trust HMRC Coronavirus Job Retention Scheme Irving Memorial Trust Irwin Mitchell Jimbo's Fund Michael Watson Charitable Trust Open Doors Foundation Pierrepont Trust Sanctuary Bathrooms ShareGift Sir George Martin Trust St James Palace Foundation The Charles & Elsie Sykes Trust The David Family Foundation The Graham and Diane Smith Charitable Trust The Hadley Trust The John R Murray Charitable Trust The Linden Charitable Trust The Metis Trust The Sir Cliff Richard Charitable Trust The Sir Hugh and Lady Bell Trust The True Colours Trust WW Spooner Charitable Trust Angela Gallagher Trust Card Factory Casey Trust Grant Foundation Headingley Orphanage Foundation John Ackroyd Charitable Trust K Rouse Leeds Building Society Masonic Charitable Foundation MCF - Masonic Charitable Trust Pat Newman Memorial Trust Sir George Martin Trust Sydney Black Charitable Trust Tula Trust Vickers Trust Wades Charity Yorkshire Building Society Other grants and donations	2021 Unrestricted funds £ 50,000 1,805 - 1,000 5,000 10,000 1,000 - 1,500 34,100 - 2,000 5,000 10,000 1,000 2,500 2,000 - 2,500 2,000 1,000 5,000 3,000 1,000 1,000 1,000 1,000 - 1,000 - - - - - - - - - - - - - - - - - 13,580 158,985	2021 Restricted funds £ - - 9,992 - - - - 11,811 - - 13,366 - - - - - - 5,000 - - - - - - - - - 1,320 - - - - - - - - - - - - - - - - - - 1,310 42,799	2021 Total funds £ 50,000 1,805 9,992 1,000 5,000 10,000 1,000 11,811 1,500 34,100 13,366 2,000 5,000 10,000 1,000 2,500 2,000 5,000 2,500 2,000 1,000 5,000 3,000 1,000 1,000 1,000 1,000 1,320 1,000 - - - - - - - - - - - - - - - - - 14,890 201,784	2020 Total funds £ 50,000 - - - 10,000 10,000 - - - 4,000 - - - 15,000 - - - 5,000 - - - - - - - - - - 1,000 1,500 1,000 1,000 1,500 450 1,000 20,000 1,000 3,000 3,000 1,000 2,000 1,000 1,000 3,000 2,000 1,000 18,687 158,137

Special Needs & Parent Support (Yorkshire) CIO

Notes to the accounts continued

for the year ended 31 March 2021

3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2021 £ 90,548 (3,334) (3,089) 1,078 85,203	2020 £ 74,073 2,530 (2,530) 797 74,870

The average number employees during the year was 21 all part-time or sessional workers (2020: 21). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ Leeds Building Society 475 - Wades Charity 78 - Yorkshire Building Society 475 - Seedlings Trust - 810 St James Palace Foundation - 5,000 True Colours - 1,320 Jimbo's - 13,366 Headingly Orphanage - 500 Community Fund - 9,992 HMRC CJRS - 11,811 1,028 42,799	Outgoing £ - 78 - 810 5,000 1,320 530 500 - 11,811 20,049	2021 £ 1,078 314 Transfers £ - - - - - - - - - - -	2020 £ 711 86 Balance c/f £ 475 - 475 - - - 12,836 - 9,992 - 23,778

Fund name

Purpose of restriction

Leeds Building Society Wades Charity Yorkshire Building Society Seedlings Trust St James Palace Foundation True Colours

Jimbo's Headingly Orphanage Community Fund HMRC CJRS

To purchase football equipment.

Towards the costs of equipment and music and dance lessons. Towards costs of football equipment and kit.

For activity packs. For remote physiotherapy services.

Towards online activity sessions for disabled children and their families including music therapy, yoga and dance.

To fund two physiotherapists. For online activities e.g. yoga, music therapy etc. For the family support project. Coronavirus Job Retention Scheme. Towards furloughed staff costs.

Special Needs & Parent Support (Yorkshire) CIO

Notes to the accounts continued

for the year ended 31 March 2021

5 6 7	Tangible assets Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Debtors and prepayments Debtors Prepayments Creditors and accruals Creditors Accruals	£ 1,665 499 2,164 821 367 1,188 976 844 2021 £ 1,650 2,125 3,775 2021 £ 2,113 1,154 3,267 Computer equipment	Total £ 1,665 499 2,164 821 367 1,188 976 844 2020 £ 1,650 1,384 3,034 2020 £ 2,339 944 3,283

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received by the Chief Officer were £25,299 (previous year: £22,025).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

Special Needs & Parent Support (Yorkshire) CIO

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021

2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 158,985 147,187 Fundraising 8,109 38,919 Fee income 314 12,553 Bank interest 917 214 Total income 168,325 198,873 Expenditure Salaries, NIC and pensions 73,392 73,038 Recruitment - 505 Travel and subsistence 135 1,835 Physiotherapists - 1,780 Swimming instructors - 3,780 Management and accounts 3,333 4,825 Counselling - - Equipment and resources 807 269 DBS checks 301 778 Rent and room hire 683 15,117 Activities, meals and entertainment 1,523 2,290 Telephone and internet 1,979 1,829 IT software and consumables 964 881 Advertising and marketing 199 104 Postage and delivery 993 872 Printing and stationery 182 739 Insurance 734 607 Memberships and subscriptions 35 95 Independent examination 800 690 Training 151 540 Fundraising expense 4,392 12,209 Other expenditure 142 951 Depreciation 367 406 Bad debts written off 438 - Total expenditure 91,550 124,140 Net income / (expenditure) 76,775 74,733 Fund balances brought forward 107,236 32,503 Fund balances carried forward 184,011 107,236	2021 Restricted funds £ 42,799 - - - 42,799 11,811 - - 2,025 - - 4,125 - - - 2,088 - - - - - - - - - - - - - 20,049 22,750 1,028 23,778	2020 Restricted funds £ 10,950 4,033 - - 14,983 1,832 - - 14,833 - - - 1,540 - 2,000 6,415 - - - - - - - - - - - - 26,620 (11,637) 12,665 1,028	2021 Total funds £ 201,784 8,109 314 917 211,124 85,203 - 135 2,025 - 3,333 4,125 807 301 683 3,611 1,979 964 199 993 182 734 35 800 151 4,392 142 367 438 111,599 99,525 108,264 207,789	2020 Total funds £ 158,137 42,952 12,553 214 213,856 74,870 505 1,835 16,613 3,780 4,825 - 1,809 778 17,117 8,705 1,829 881 104 872 739 607 95 690 540 12,209 951 406 - 150,760 63,096 45,168 108,264