Charity registration number 1174327 (England and Wales)
SEN OPPORTUNITIES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

SEN OPPORTUNITIES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Nicholas Briggs
Mary Briggs
Richard Norman
Roger Legale OBE
Charity number
1174327
Prlncipal address
First Floor, Sheraton House
Lower Road
Chorleywood
Hertfordshire
United Kingdom
WD3 5LH
Independent examlner
Nicholas Corden
Summers Morgan
Sheraton House
Lowèr Road
Chorleywood
Herts
WD3 5LH

SEN OPPORTUNITIES
CONTENTS
Page
Trustees, report
Independenl examiner's report
Statement of financial activities
Balance sheet
Notes lo the financial statements
6-11

SEN OPPORTUNITIES
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The charity was incorporated and registered wilh the Charily Commission on 21 August 2017 and the Trustees
Present their report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing docvmenl, the Charities Acl 2011 and "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 IFRS 1021" las
amended for accounting periods commencing from 1 January 20161.
Objectlves and actlvltles
The charity's objects are to advance the education for the public b8nefit of pèrsons under the age of 25 who have
special educational needs through educational provision, occupational therapy, speech and language therapy,
physiotherapy and additional help, care and assistanc8 whi¢h they may require to assist with their learning and
development.
The policies adopted by the charlly during the year have been in furtherance of these objects, and the trusl8ès have
paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should
undertake.
Achlevements and performance
The charity had a quiet yèar due to personal circumstances affecting the Iruslees, ability to focus on th8 ¢harlty. The
trustees remain committed to the charity's mission lo provide support to Organisations supporting SEND provision
and families.
Progress was made working with Chailey Heritsge Foundation on the concept of providing financial support to
parents appealing to Local Authorities around placement and EHCP. A Memorandum of Understanding is belng
finalis8d between Chailey Heritage Foundation and SEN Opportunilies for a fund that will support thè significant
cosl of education tribunals. It is anticipaled that th8 fund will ¢omrnence fund applications in 2025.
The trustees ar& activély seèking organisations with sustainable projects that would benefit from support from the
charity.

SEN OPPORTUNITIES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnanclal revlew
As a young charity, the trustees. policy is to build up r8seNès to make the charity financially suslainable and to
develop and progress suitable charitable activities they wish lo support. Whilst som8 activitl8s were supported
during the period of these financial statements, charitable expenditure is likely to be increasing in the futur8.
The trustees, reserves policy is therefore to only expend a maximum of 50QA of the charity's cumulative income until
the charity finds a stable operating model in full support of the objects for which il was created. This stabilisation is
expected to take several yeats after which the trustees will look to revise the reserves policy.
Invèstmènt of free reserves is undertaken by the trustees in accordance wlth the charit￿S investmént policy to
ensure the ongoing monitoring and review of investment performance.
At 31 D8C8mb8r 2024, the level of avallable free reserves held was 2024 £122,321 (2023.. £118,303), all of whl¢h
were unrestricled funds.
The trustees have assessed the malor risks to which Ihe charity is exposed, and are satisfied that systems are in
plac8 to mitigate exposur8 to the major risks.
Structure, govornanca and management
The charity is a charitable incorporated organisation controlled by its governlng document dated 18th August 2017.
The charity number is 1174327 and the prin¢ipal address is Sheraton House, Lower Road, Chorleywood, W03 5LH.
The trustees who served durlng thè year and up to the date of signature of the financlal statements were..
Nicholas Brig9S
Mary Briggs
Rlchard Norman
Roger Legate OBE
Apart from the first trustees of the charity, every Iruslee must be appointed by a r8solutlon passed al a properly
convened meetin9 of the trustees. In selecting Indlviduals for appointrnent as trustees, the new trustees must have
regard to the skills, kn¢)wledge and experience needed for the 8ffectlv8 adminlstration of th8 charity. New trustees
are provided with a copy of the governing document and latest financial statements and annual report by means of
Induction and training.
None of the trustees have any beneficlal Interest In th8 charity.
The trustees, report was approved by the Board ofTrustees on ..25 July. 2025
Nlcholas Brlggs
Trustee

SEN OPPORTUNITIES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SEN OPPORTUNITIES
l Teport to the charity Iruslees on my examination of the financial statements of SEN Opportunities (the charity)
for the year ended 31 December 2024, which are sel oul on pages 4 to 12.
Responsibllities and basls of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011.
I report in respect of my 8xamination of the ch8rity's financial statements carried out under séction 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}Ibl of the 2011 Act.
Independenl examlnerfs statèment
I have completed my examinalion. I confirm that no matters have come to my attention in connection with the
8xamination giving me cause to believe that in any material respèct..
accounting records w8r8 not kept In respect of the charity as required by section 130 of th8 Charilias Act
2011.
the financial statements do not accord wllh thos8 rècords- or
the financial slat&ments do not comply with the applicable requirements concerning the form and content
of financial statements sel out in the Charities {Ac¢ount5 and Reports) Regulations 2008 other than any
requir8m8nt that th8 financial statements give a true and fair vlew, which is not a matter considered as
part of an independent examination.
I have no concèrns and have come across no other mallers in connèction with the examination to which
allenlion should be drawn in this report
rder to enable a proper und8rstsnding of the financial statements to
be reached.
Nlcholas Corden ACA
Summers Morgan
Sheraton House
Lower Road
Chorléywood
Herts
WD3 5LH
Oaled:

SEN OPPORTUNITIES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrèstricted Unrestricted
funds
funds
2024
2023
Notes
come from:
Donations and legacies
Investments
40
906
1,099
Total Income
1,099
946
ondlture on:
Raising funds
311
275
Charitable aclivilies
1,964
44,653
Total r•sourc•s expended
2,275
44,928
Nel gains on investm8nts
11
5,194
4,818
Net Incomel(expondlture) & movement In funds
4,018
139,1641
Fund balances at 1 January 2024
118,303
157,467
Fund balances al 310ecember 2024
122,321
118,303

SEN OPPORTUNITIES
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Investments
Current assets
Cash at bank and In hand
13
96,524
91,082
27,237
28.661
Credltors: amount$ falllng due wlthln
one year
14
(1,440)
11.440)
N8t current assets
25,797
27,221
Total asuts less current liabllltles
122,321
118,303
In¢omo funds
Unrestricted funds
122,321
118,303
122,321
118,303
The financial stal8m8nts were approved by the Trust88s on 25 July 2025
Nicho
as Briggs
Trust••

SEN OPPORTUNITIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
Charity Informatlon
SEN Opportunities is a charitable incorporated organisation (CIO) registered with the Charity Commission. Its
principal address is detailed within the legal and administrative section of the accounts.
1.1 Accounting convention
The financial statements have been prepared in accordance with th8 charllls governing document, the
Charities Act 2011 and 'Accounling and Reporting by Charities: Statement of Recommended Practice
applicabl8 to charities prepartng their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Irèland (FRS 102)" las amended for accounting periods commencing
from 1 January 2016}. The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken edvanlage of the provisions in the SORP for chariti8s applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial slatem8nts hav8 dèpartéd from thé Charities {Accounts and Reports) Regulations 2008 only to
the exlenl required lo provide a tru8 and fair vi8w. This departure has involved following the Statem8nt of
Recommended Practice for charities applying FRS 102 rather than thé verslon of the Statement of
Recommended Practice which is referred lo in the Regulations bul which has since b88n withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial slat8ments havé been prepared under the historical cost conv8nlion (modifièd to include
Investment properties and certain financlal Instruments at fair value). The principal accountlng pollcies
adopted are sel out below.
1.2 Golng concorn
At the time of approving the financial statements, the Iruslees have a reasonable expectation that the charity
has adequate resources lo continua in operational existence for the foreseeable future. Thus th8 Iruslèés
continue lo adopt the going concern basis of accounting in preparing the financial statements.
Th&re arè no material uncertainties about the charity's ability to continuè as a going concem.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
1.4 Incomlng resources
Income is recognised when the charity is legally enlilled to il after any performance conditions have been met,
the amounts can be measured reliably, and it is probable Ihal Income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require dèferral of the amount. Income tax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised at Ihe lime of the donation.

SEN OPPORTUNITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
{Continued)
1.5 Resources expended
Exp8ndilure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a
third party, it is probable that a transfer of economic benefits will be required in seltlemenl, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir8Ct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly lo Ihal activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consislenl with thè use of resources.
Expenditure is recognised on thè accruals basis. All support and governanc8 Costs aré allocated to the
primary charitable artivity of SEN Opportunities.
Irrecovérable VAT is charged against the category of resources expended for which It was incurred.
1.6 Flxed assèt Investments
Fixed assel inveslm8nts are initially measured al Iransacllon pric8 excluding transaction costs, and are
subsequently measured al fair value at èach reporting dale. Changes in lair value ar8 récognised in net
ncomellexpenditurel for the year. Transaction costs are expensed as incurred,
1.7 Cash and cash gqulvalenls
Cash and cash equivalents include cash in hand, deposlts held at ¢all with banks, olher short-18m Ilquld
investments with original maturitiès of three months or less, and bank overdrafts. Bank overdrafls are shown
within borrowings in current liabiliti&s.
1.8 Baslc flnanclal assets
Basic financial assets, which include d8blors and cash and bank balances, are inilially measured at
transaction price including transaction costs and are subsequently caThied at amortised cost using the effective
Interest method unless the arrangement conslilutes a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rate of inleresl. Financial assets
classified as receivable within one year are not amortised.
Donatlons and legacles
Unrestrlctèd Unreslricled
funds
funds
2024
2023
Oonalions and gifts
40

SEN OPPORTUNITIES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Investments
Unrestrlctod Unrestricted
funds
funds
2024
2023
Interest receivable
1,099
906
Ralslng funds
UnrestrSctod Unrestricted
fund8
funds
2024
2023
Investment Managment Fees
311
275
311
275
Charltablo actlvltles
Unr88trlcted Unrestricted
funds
funds
2024
2023
Grant funding of activities (see note 8)
42,740
Support Costs (see note 6)
Govemance cosls (see note 6)
524
1,440
473
1,440
1,964
44,653

SEN OPPORTUNITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs
Support Governancè
cost$
costs
2024
2023
Support costs
524
524
473
Independent examination fees
1,440
1,440
1,440
524
1,440
1,964
1,913
Analysed bètween
Charitable activities
524
1,440
1,964
1,913
Govemance costs include payments to the accounlanls of £1,440 12023: £1,440) for independent
examination and accountancy fees,
Not movement In funds
2024
2023
The n81 movement in funds is slated after charging..
Fees payable for the independent 8xamination of the charity's financial
statements
1,440
1,440
Granls payable
Unrostrlcled Unreslricted
funds
fvnds
2024
2023
Grants lo institutions..
Strive Cafe
Chailey Herilage
Envoy Partnership
5,000
10,000
7,740
10,000
10,000
IPSEA
42,740
Trustees
None of the trustees lor any persons Gonnected with them) received any remuneration or benefits from the
charity during the year.
10 Employees
The were no employees during the year.

SEN OPPORTUNITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Net gains on investments
Unrestrlcled Unrestricted
funds
funds
2024
2023
Revaluation of investments
5,194
4,818
12 Taxallon
The charity is 8x8mpl from18xalion on its activities because all its income is applied for charitabl8 purposes.
13 Fixed asset Investments
Llstad
Inveslments
Cash In
portfollo
Total
Cost or valuatlon
At 1 January 2024
Valuation changes
Management feès
Interest
66,644
5,194
24,438
91,082
5,194
1312)
559
(312)
559
At 31 December 2024
71,838
24,685
96,523
Carrylng amount
At 31 December 2024
71,838
24,685
96,523
At 3108cember 2023
66,644
24,438
91,082
The historical cost of fixed asset investments as at 31 De¢embeT 2024 was £58,088 {2023'. £58,088)
14 Credltors: amounts falling due wlthin one year
2024
2023
Accruals and deferred income
1,440
1,440
10-

SEN OPPORTUNITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Unre$trlcted funds
The unrestricted funds of the charity comprise the unexpended balanc8s of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. In addition, unrestricted
funds include income and net gains from investments.
At 1 January
2024
Incomlng Resources
resources
expended
Galns and
losses
At31
Docember
2024
General funds
118.303
1,099
12,275)
5,194
122,321
Prevlous yoar:
At 1 January
2023
Incomlng Resourcos
resources
expended
Galns and
losses
At31
Decamber
2023
General funds
157,467
946
144,928)
4,818
118,303
16 Related party transactSon8
During the year Ihere were no related party transactions
11