Special Needs & Parent Support (Yorkshire) CIO Charity number 1171244
Annual Report and Financial Statements for the year ended 31 March 2024
Special Needs & Parent Support (Yorkshire) CIO
Annual Report and Financial Statements for the year ended 31 March 2024
|**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 Accountancy Service CIO**
1
## Special Needs & Parent Support (Yorkshire) CIO
## Trustees' report for the year ended 31 March 2024
## **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 Deceased 16 June 2024 Nicola McVennon Resigned 13 May 2023 Deborah Hingerton Lora Bedford Victoria Harris Sunjayee Chauhan Thomas Wake Susan Rumbold Resigned 16 May 2023 Shelley Sheridan **Charity number** 1171244 Registered in England and Wales **Registered and principal address Bankers** 17a Earlswood Avenue Barclays Bank PLC Shawbrook Bank Limited Leeds Leeds 2 Lutea House LS8 2AF Leicestershire Warley Hill Business Park LE87 2BB Great Warley Essex CM13 3BE
## **Independent examiner**
Rhys North ACA **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 23 January 2017 and is governed by a constitution.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Special Needs & Parent Support (Yorkshire) CIO
## Trustees' report (continued) for the year ended 31 March 2024
## **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 what is primarily a Saturday support group with a range of therapeutic and other support 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, swap stories and experiences, and learn from each other.
Activities include hydrotherapy, rebound therapy, music therapy, arts and crafts, boccia, music activities, soft play, and a separate football training activity, with other activities as needs are identified, and funding allows. In addition the charity delivers support directly to families through Family Support, 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 one of significant progress for SNAPS, particularly in fundraising; improving our profile in Leeds and West Yorkshire; and in preparing for further growth in the future. Recruiting qualified paediatric physiotherapists continues to be a challenge. This review looks at four specific areas – Operations, Finances, Trustees, and the future of SNAPS.
## **Operations**
This has been another period of challenge for many of our children and families, faced with declining public services, increasing costs and generally uncertain times. It is clear that many services and charities are continuing to struggle in the post-pandemic period. The SNAPS’ team has been working at full stretch to meet the burgeoning need, as shown by the extensive backlog of children and families on our waiting lists. Many of the recipients have expressed their thanks for the positive support received and the continuity provided by our on-going presence. We have also shown creativity through the provision of animal therapy and expanding to include support for older children. Our quality has been recognised through winning several awards during the year. We have also focussed on ensuring that our team of employees and volunteers, and in particular, their mental health, is supported at all times. SNAPS has continued to be able to successfully recruit new team members, who have then been fully trained and are delivering our services to the required standards. We have continued to review and improve our management and policy structures, such as business and financial planning, and strategic development, and have invested in planning for further growth, both for this financial year, and beyond. We continue the search for new sites and other alternatives to enable SNAPS to deliver a more extensive range of supportive therapies and meet the identified need across the region. We have also maintained our support for the West Yorkshire Children’s Additional Needs Network, now 108 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.
3
## Special Needs & Parent Support (Yorkshire) CIO Trustees' report (continued) for the year ended 31 March 2024
## **Achievements and performance**
## **Finances**
Although raising funds has continued to be challenging in a market place which has been stretched ever tighter by the tough financial and economic conditions prevailing, our fundraising team has significantly 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 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, and grow our services in the future. Amongst our contributors, it is important to mention the Alerce Trust, which continues its generosity, along with an increasing number of corporate supporters. 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 and West Yorkshire. 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 other than grants of £27,500 per annum in respect of Leeds Parent Carer Forum, for whom SNAPS acts as the host organisation following their re-establishment . In the current economic climate, and with cuts to government grants so prevalent, our independence has been seen by our funders as a strength.
## **The Board of Trustees**
We are fortunate in having a group of talented volunteers 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 period, we have managed to retain the invaluable services of 9 Trustees which has helped to provide stability, certainty and continuity.
## **The future of SNAPS**
The challenges facing small and medium sized 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. Since 2015, SNAPS has grown by a factor of at least 7 times in terms of provision of services, income and reserves, which is a tremendous performance in a demanding market place, and an excellent advertisement for the hybrid business model which we have adopted, developed and used to such advantage. The new development strategy offers promise of further expansion and an even more exciting future. 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 £126,273, including net income of £94,036 on unrestricted funds and net income of £32,237 on restricted funds, after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £204,654.
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.
4
## Special Needs & Parent Support (Yorkshire) CIO
## Trustees' report (continued) for the year ended 31 March 2024
## **Reserves policy continued**
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. Budgeted annual operating costs for the year ending 31 March 2025 are £376,000 which suggests holding reserves of £188k. Unrestricted free reserves held at 31 March 2024 were £204,072, which equates to 54% of budgeted operating costs.
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.
Approved by the board of trustees on 13/11/2024
Christopher Eatwell (Trustee)
5
## 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 2024, 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.
Rhys North ACA
20/11/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Special Needs & Parent Support (Yorkshire) CIO
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
183,114
Fundraising
18,081
Fee income
20,961
Other Income
703
Bank interest
1,390
**Total income**
224,249
**Expenditure on:**
Salaries, NIC and pensions
(3)
96,689
Recruitment
853
Travel and subsistence
3,150
Physiotherapists
1,823
Activity instructors and teachers
100
Football Coaches
-
Management and accounts
7,031
Counselling
91
Equipment and resources
36
DBS checks
410
Rent and room hire
3,018
Activities, meals and entertainment
1,792
Telephone and internet
1,515
IT software and consumables
5,027
Postage and delivery
1,248
Printing and stationery
601
Insurance
805
Memberships and subscriptions
46
Independent examination
1,320
Training
1,037
Fundraising expense
4,754
Other expenditure
850
Depreciation
1,163
Repairs and maintenance
1,284
**Total expenditure**
134,643
**Net income / (expenditure)**
89,606
**Transfers between funds**
4,430
**Net movement in funds**
94,036
**Fund balances brought forward**
112,676
**Fund balances carried forward**
(4)
206,712|2024
Restricted
funds
£
191,720
-
-
-
-
191,720
85,823
-
17
13,680
7,338
4,350
1,856
2,143
2,739
363
13,797
18,230
199
718
25
-
-
-
-
31
3,242
502
-
-
155,053
36,667
(4,430)
32,237
19,883
52,120|2024
Total
funds
£
374,834
18,081
20,961
703
1,390
415,969
182,512
853
3,167
15,503
7,438
4,350
8,887
2,234
2,775
773
16,815
20,022
1,714
5,745
1,273
601
805
46
1,320
1,068
7,996
1,352
1,163
1,284
289,696
126,273
-
126,273
132,559
258,832|2023
Total
funds
£
140,956
19,740
21,947
1,145
534
184,322
160,206
466
2,576
17,267
3,240
4,250
5,938
15,925
177
557
20,891
10,771
1,705
3,044
782
518
740
95
990
686
7,248
1,211
1,011
-
260,294
(75,972)
-
(75,972)
208,531
132,559|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Special Needs & Parent Support (Yorkshire) CIO
## Balance sheet
|as at 31 March 2024
2024
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
2,058
**Total fixed assets**
2,058
**Current assets**
Debtors and prepayments
(6)
23,207
Cash at bank
198,984
**Total current assets**
222,191
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
17,537
**Total current liabilities**
17,537
**Net current assets / (liabilities)**
204,654
**Net assets**
206,712
**Funds**
Unrestricted funds
206,712
Restricted funds
-
**Total funds**
206,712|2024
Restricted
£
-
-
2,278
49,842
52,120
-
-
52,120
52,120
-
52,120
52,120|2024
Total
£
2,058
2,058
25,485
248,826
274,311
17,537
17,537
256,774
258,832
206,712
52,120
258,832|2023
Total
£
1,360
1,360
6,502
131,176
137,678
6,479
6,479
131,199
132,559
112,676
19,883
132,559|
|---|---|---|---|
The financial statements were approved by the board of trustees on 13/11/2024
Christopher Eatwell (Trustee)
8
## Special Needs & Parent Support (Yorkshire) CIO
## Notes to the accounts
## for the year ended 31 March 2024
## **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, if 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 £300 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.
## **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.
9
## Special Needs & Parent Support (Yorkshire) CIO
## Notes to the accounts continued
## for the year ended 31 March 2024
|**2 Grants and donations**
Barnardo Services Limited
BBC Children In Need
Charles Brotherton Trust
Christadelphian Samaritan Fund
Department for Education
Edith Murphy Foundation
Garfield Weston Foundation
Headingley Orphanage Foundation
Ladbrokes Coral Trust
Landsec
Leeds Community Foundation (LCF)
Manning Stainton
Michael Watson Charitable Trust
Newton Waterproofing
NHS West Yorkshire Integrated Care Board
Park Lane Homes
The Albert Gubay Charitable Foundation
The Alerce Trust
The Barbara A Shuttleworth Memorial Trust
The Barratt Foundation
The Boshier-Hinton Foundation
The Brelms Trust CIO
The Charles & Elsie Sykes Trust
The Co-op
The Fitton Trust
The George A Moore Foundation
The Hudson Charitable Trust
The Mollie Crysdale Charitable Trust
The National Foundation for Youth Music
The National Lottery Community Fund (NLCF)
The Pat Newman Memorial Fund
The Pierrepont Trust
The Sir Derek Greenaway Foundation
The Sir Hugh and Lady Bell Trust
United Way Ltd
Wade's Charity
West Riding Masonic Charities Limited
WW Spooner Charitable Trust
Arthur Gallagher Memorial Fund
Hays Travel Foundation
Joan Wilkinson Charitable Trust
LAPA Charitable Trust
Leeds Mind
Seedlings Foundation
Stubbs Family Charitable Trust
The Alan Robert Laken Charitable Trust
The David Lister Charitable Trust
The JR Murray Charitable Trust
Balance c/fwd|2024
2024
2024
2023
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
-
8,601
8,601
-
-
8,313
8,313
9,032
150
-
150
-
500
-
500
-
-
17,500
17,500
-
5,000
-
5,000
5,000
26,500
-
26,500
-
-
522
522
-
2,750
-
2,750
-
2,000
-
2,000
-
-
30,000
30,000
38,486
-
400
400
-
2,000
-
2,000
-
-
200
200
-
10,000
10,000
-
-
500
500
-
-
15,554
15,554
-
100,000
-
100,000
-
500
-
500
-
2,500
-
2,500
-
-
120
120
-
-
6,000
6,000
6,000
2,500
-
2,500
-
-
3,016
3,016
-
300
-
300
-
2,000
-
2,000
-
300
-
300
-
400
-
400
-
-
7,578
7,578
8,420
-
76,741
76,741
-
1,000
-
1,000
-
10,000
-
10,000
10,000
100
-
100
-
1,000
-
1,000
1,000
-
1,500
1,500
-
-
2,500
2,500
2,500
-
2,675
2,675
-
1,000
1,000
1,000
-
-
-
1,000
-
-
-
3,257
-
-
-
1,500
-
-
-
1,000
-
-
-
1,000
-
-
-
1,200
-
-
-
1,000
-
-
-
5,228
-
-
-
2,000
-
-
-
4,000|
|---|---|
||160,500
191,720
352,220
102,623|
10
## Special Needs & Parent Support (Yorkshire) CIO
## Notes to the accounts continued
## for the year ended 31 March 2024
|**2 Grants and donations continued**
Balance b/fwd
The Metis Trust
The Prince of Wales Charitable Trust
The Sylvia and John Shepard Charitable Trust
The Tula Trust
The Webb Family Charitable Trust
Gift Aid
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2024
Unrestricted
funds
£
160,500
-
-
-
-
-
2,825
19,789
183,114|2024
Restricted
funds
£
191,720
-
-
-
-
-
-
-
191,720|2024
Total
funds
£
352,220
-
-
-
-
-
2,825
19,789
374,834
2024
£
174,744
9,993
(5,000)
2,775
182,512|2023
Total
funds
£
102,623
2,000
4,743
1,000
2,000
3,000
3,254
22,336
140,956
2023
£
154,279
8,643
(5,000)
2,284
160,206|
|---|---|---|---|---|
|The average number of employees during the year was 21.8, being an average of 6 full time equivalent|The average number of employees during the year was 21.8, being an average of 6 full time equivalent||
|---|---|---|
|(2023: 20.8, 5 FTE). There were no employees with emoluments above £60,000.|||
|**Defined contribution pension scheme**|2024|2023|
||£|£|
|Costs of the scheme to the charity for the year|2,775|2,284|
|Amount of any contributions outstanding at the year end|702|502|
11
## Special Needs & Parent Support (Yorkshire) CIO
## Notes to the accounts continued
## for the year ended 31 March 2024
|**4 Restricted funds**
Albert Gubay
Barnardo's W.Yorks Learning Diffs
Boshier - Hinton Foundation
BBC Children in Need
The Co-operative
LCF - Flint Family Fund
Freemasonry
Headingley Orphanage F'dation
LCF - Jimbo's Fund
LCF - Strategic Resilience
DFE Leeds Parents Forum
Leeds Mind - Live Well
Manning Stainton
NLCF Broomfield Support
Newton Waterproofing
NHS Neurodiversity
Park Lane Homes
LCF - Pears Youth Fund
NLCF - People's Project
The Brelms Trust
Youth Music Trailblazer Fund
United Way Ltd
Wades Charity|Balance b/f
£
-
-
-
2,945
-
-
-
-
13,530
-
-
343
-
-
-
-
-
-
-
-
3,065
-
-
19,883|Incoming
£
15,554
8,601
120
8,313
3,016
5,000
2,675
522
-
15,000
17,500
-
400
9,312
200
10,000
500
10,000
67,429
6,000
7,578
1,500
2,500
191,720|Outgoing
£
11,124
8,601
120
5,630
3,016
4,343
2,453
200
13,530
15,000
17,387
343
400
6,905
-
-
-
10,000
36,608
6,000
9,393
1,500
2,500
155,053|Transfers
£
(4,430)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,430)|Balance c/f
£
-
-
-
5,628
-
657
222
322
-
-
113
-
-
2,407
200
10,000
500
-
30,821
-
1,250
-
-
52,120|
|---|---|---|---|---|---|
**Fund name** Albert Gubay
Barnardo's W.Yorks Learning Diffs Boshier - Hinton Foundation BBC Children in Need
The Co-operative LCF - Flint Family Fund Freemasonry Headingley Orphanage F'dation LCF - Jimbo's Fund LCF - Strategic Resilience DFE Leeds Parents Forum Leeds Mind - Live Well Manning Stainton NLCF Broomfield Support
Newton Waterproofing NHS Neurodiversity Park Lane Homes LCF - Pears Youth Fund NLCF - People's Project The Brelms Trust
## **Purpose of restriction**
To fund swimming and football coaching sessions. The transfer relates to moving eligible expenditure incurred in the previous year from unrestricted funds to this grant.
Towards junior ambassador sessions. Towards arts and crafts.
To provide hydrotherapy sessions to children and young people with multiple or profound disabilities in Leeds.
For family support activities. Towards fundraising salaries. For Pennyfield stay and play sessions. Towards dance lessons. Towards rebound sessions. To fund salary costs for a strategic review of SNAPS. To provide a parent carer forum for Leeds. Towards the provision of family support. To sponsor our Easter and Summer Holiday Activities/Parties. Towards rebound sessions, football sessions and stay and play groups at Broomfield.
To sponsor SNAPS 20th anniversary event. For neurodiversity support. Physiotherapy provision. Towards fundraising salaries. For rebound sessions, inclusive football sessions and stay and play groups. Towards walk and talk and group sessions and counselling.
12
## Special Needs & Parent Support (Yorkshire) CIO
## Notes to the accounts continued
## for the year ended 31 March 2024
## **4 Restricted funds continued**
**Fund name Purpose of restriction**
Youth Music Trailblazer Fund Towards music lessons. United Way Ltd Towards core costs. Wades Charity Towards the SNAPS annual funrun event - Superhero Zoom
|**5 **
**6 **
**7 **|**Tangible assets**
**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for year
At 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023
**Debtors and prepayments**
Debtors
Prepayments
Accrued income
**Creditors and accruals**
Creditors
Accruals
Income received in advance
Other creditors|£
4,293
1,861
6,154
2,933
1,163
4,096
2,058
1,360
2024
£
14,718
8,489
2,278
25,485
2024
£
4,418
5,124
7,293
702
17,537
Computer
equipment|Total
£
4,293
1,861
6,154
2,933
1,163
4,096
2,058
1,360
2023
£
-
6,502
-
6,502
2023
£
1,765
4,053
160
501
6,479|
|---|---|---|---|
## **8 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £37,190 (previous year: £32,021).
13
## 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 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
183,114
60,670
Fundraising
18,081
19,740
Fee income
20,961
21,947
Other Income
703
1,145
Bank interest
1,390
534
**Total income**
224,249
104,036
**Expenditure**
Salaries, NIC and pensions
96,689
121,594
Recruitment
853
466
Travel and subsistence
3,150
1,295
Physiotherapists
1,823
11,154
Activity instructors and teachers
100
469
Football Coaches
-
1,579
Management and accounts
7,031
5,778
Counselling
91
12,725
Equipment and resources
36
137
DBS checks
410
557
Rent and room hire
3,018
9,556
Activities, meals and entertainment
1,792
5,108
Telephone and internet
1,515
1,671
IT software and consumables
5,027
2,018
Postage and delivery
1,248
(87)
Printing and stationery
601
518
Insurance
805
740
Memberships and subscriptions
46
95
Independent examination
1,320
990
Training
1,037
536
Fundraising expense
4,754
5,093
Other expenditure
850
732
Depreciation
1,163
1,011
Repairs and maintenance
1,284
-
**Total expenditure**
134,643
183,735
**Net income / (expenditure)**
89,606
(79,699)
**Transfers between funds**
4,430
-
**Net movement in funds**
94,036
(79,699)
**Fund balances brought forward**
112,676
192,375
**Fund balances carried forward**
206,712
112,676|2024
Restricted
funds
£
191,720
-
-
-
-
191,720
85,823
-
17
13,680
7,338
4,350
1,856
2,143
2,739
363
13,797
18,230
199
718
25
-
-
-
-
31
3,242
502
-
-
155,053
36,667
(4,430)
32,237
19,883
52,120|2023
Restricted
funds
£
80,286
-
-
-
-
80,286
38,612
-
1,281
6,113
2,771
2,671
160
3,200
40
-
11,335
5,663
34
1,026
869
-
-
-
-
150
2,155
479
-
-
76,559
3,727
-
3,727
16,156
19,883|2024
Total
funds
£
374,834
18,081
20,961
703
1,390
415,969
182,512
853
3,167
15,503
7,438
4,350
8,887
2,234
2,775
773
16,815
20,022
1,714
5,745
1,273
601
805
46
1,320
1,068
7,996
1,352
1,163
1,284
289,696
126,273
-
126,273
132,559
258,832|2023
Total
funds
£
140,956
19,740
21,947
1,145
534
184,322
160,206
466
2,576
17,267
3,240
4,250
5,938
15,925
177
557
20,891
10,771
1,705
3,044
782
518
740
95
990
686
7,248
1,211
1,011
-
260,294
(75,972)
-
(75,972)
208,531
132,559|
|---|---|---|---|---|
14