REGISTERED COMPANY NUMBER: 10994693 (England and Wales)
REGISTERED CHARITY NUMBER: 1175032
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
Ashdown Hurrey Auditors Limited
Statutory Auditors
20 Havelock Road
Hastings
East Sussex
TN34 1BP
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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Report of the Trustees |
1 |
to |
4 |
Statement of Trustees' Responsibilities |
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5 |
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Independent Examiner's Report |
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6 |
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Statement of Financial Activities |
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7 |
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Balance Sheet |
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8 |
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Notes to the Financial Statements |
9 |
to |
18 |
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial
statementsofthecharityfortheyearended31December2022.ThetrusteeshaveadoptedtheprovisionsofAccounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are defined in clause 3 of the articles of association as:
TheobjectsoftheAssociationarethereliefofpersonswhohavespinabifidaand/orhydrocephalusoralliedorrelateddisorders who
areresidentorwereformerlyresidentinthecountiesofEastandWestSussexandadjacentareasbyprovidingfortheir care,
welfare, treatment, education and integration into society.
Thecharity'smissionstatementis"OurmissionistosupportallpeopleinSussexaffectedbyspinabifida,hydrocephalusand other
related conditions to achieve their potential, whilst promoting understanding of, and respect for, those with these conditions."
Thecharityaimstoprovidepublicbenefittothesectionofthepublicaffectedbythesedisabilitiesbyprovidingthe services
described below under "Meeting Objectives".
Grant making
Sasbahchangeditspolicyonwelfaregrantsin2013toreflectthefactthatassistancetomembersmaybegiveninfindinggrants for
welfare purposes from outside bodies, but that welfare grants to individuals will not be made by Sasbah itself.
ACHIEVEMENT AND PERFORMANCE
Thecharityworkstoachieveitsobjectivesinthefollowingways,whicharefurtherdescribedintheImpactReport(q.v.). In
planning activities the trustees have given due regard to the Charity Commission's guidance on public benefit.
Meeting Objectives
The charity meets its objectives and public benefit duties by providing services to groups and to individuals as listed below.
Services to Groups
-
Day events: 211 were held, including sports, games, meals out, theatre trips and crafts.
-
46 Meetings of local support groups were held around the county, enabling service users, families and staff to meet each
-
informally.
-
Bourne Free Youth Club in Eastbourne is run by Sasbah and met fortnightly open to those with any physical and/or learning
-
disability. This also became a fortnightly online group throughout the year.
-
36 people with disabilities attended a well established social enterprise providing work experience to service users, and employing
-
a centre manager and a training & development officer. Contracts of work were completed by staff and volunteers and service users.
-
222 online support groups were delivered throughout the year including bingo, art, cookery, games, quizzes, exercise classes,
-
Bourne Free and Virtual Advisors.
-
Our youth development programme included 3 residential breaks.
Services to Individuals
-Personal service provided to over 500 service users and their families or carers.
-Advisersgaveindividualsupportandadviceonbenefits,finance,health,education,accommodation,transport,relationships, care
issues etc.
-
Assistance was provided in finding external funds to benefit service user's welfare.
-
An NHS Clinic at Chailey Clinical Services was run in partnership with Sasbah, and Sasbah provided an adviser.
-
Family support linked families to share experiences, make them more resilient and to support them in their caring duties.
-
-Newsletter was widely distributed in 2022. An E-news letter was distributed monthly.
-
Website at www.sasbah.org.uk was updated and rebranded in 2019, this has been maintained.
-
Gun Hill Centre was used for social enterprise activity and provided an activity base and point of contact.
-
Sasbah's Adviser service supported many people in Sussex affected by reductions in government support.
Page 1
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
FINANCIAL REVIEW
Sources
Fundingisattractedfrommanysourcesincludingtrusts,countycouncilsandotherlocalauthorities.Majorfundersarelistedin the
notestotheaccounts.Activefundraisingismaintainedinthecommunity,includingcollectionsandevents.SASBAHstaffincludes a
fundraiserandcommunitydevelopmentworkerwhoorganisegrantapplicationsandfundraisingactivities.SasbahChristmas cards
aredistributedbySaspire.Thepandemichadamajoreffectonthisandin2022mostfundsweresourcedfromgrantproviders and
the Government via the many emergency pots that emerged.
Performance
Incomehasbeensustainedduringtheyeardespiteadifficultfundraisingclimate;wehavecontinuedtomaintainagood relationship
withtrustsandfoundationstowhomwearewellknown.Plannedservicesandactivitieshavebeencontinuedanddeveloped, and
reserveshavebeenmaintained.Thecharityendeavourstorecoversomeoverheadcostswithinservicegrants,usingfull cost
recovery procedures. The budget for 2023 has been approved.
Saspire Funding
Saspire'sbusinessplanindicatesthatalthoughitslevelofactivityisdeveloping,thecompanywillnotbeprofitableforsometime, if
ever.Sasbahfundraisinghasbeensuccessfulinobtainingrestrictedgrantfundingforthepurposeofsocialenterprisesothat Saspire
doesnotformanetcosttotheotherfundsofthecharity.However,astheturnoverisnotashighasweanticipatedandthe fact
that government have increased the trading levels for charities, it has been decided to keep the service within Sasbah.
Investment policy
The charity holds investments in the form of cash deposits and shares in a subsidiary.
Reserves policy
In accordance with CC19 the Trustees have adopted the following policy:
-
The charity needs to hold financial reserves in order to: -assure continuity of support to those it benefits
-
-assure continuity of employment to its staff
-
-permit any changes needed to be made in an orderly manner
-
-provide some capacity to launch new projects
ForthesepurposestheTrusteesaimtoholdmoniesequivalenttobetween4and12monthsaverageexpenditure,overalland within
eachofthecharity'sprojects.TheTrusteeswillallocateorretainmoniesforeachoftheprojectstoachievetheabovereserves level
as funds become available. The Trustees will review the actual reserves level annually and reallocate funds accordingly.
Political Contributions
The charity does not make political contributions.
FUTURE PLANS
-
To continue to develop our provision meeting the needs of our service users.
-
To ensure that suitable activities and support are provided for older service users.
-
To expand the activities of Saspire in house as a Sasbah service.
-
To continue to develop new strategic and business plans for Sasbah.
-
To maintain and where necessary to enhance existing service provision to meet service users' needs.
-
Continually develop initiatives for data management and measuring outcomes.
-
Plans to develop on the hybrid style of support services that we have developed and to maintain the digital inclusion work we have
-
created.
-
Expand on our digital transformation as an organisation.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limitedbyguarantee, as
defined by the Companies Act 2006.
Page 2
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
Thegoverningdocumentofthecharity,whichwasfoundedin1965,istheConstitutionadoptedatitsAGMin1995andamended in
conjunctionwiththeCharityCommissioninApril1999.Howeverin2018thecharitywasincorporatedandsonowhasarticles of
associationthatwereadoptedon1stJanuary2018.TheAssociationisrunbyaBoardofTrustees.Thecommitteemeets quarterly
andincludesadultswithrelevantskillsandexperience.AllstaffreporttotheChiefExecutiveOfficerwhointurnreportsto the
board.
Trustees
ThearticlesofassociationprovidesforaChairelectedforatermofofficeasdeterminedbytheBoardofTrustees.Thereshallbe at
least three and no more than ten Trustees.
Newtrusteesarechosentoensurerepresentationofrelatedinterests,andappropriateskillsandexperience.Theymaybe co-opted
bythetrusteecommitteepriortomeetingsandonanongoingbasis.Newtrusteesareintroducedtothetrusteebodyandto the
staff, and are provided with a handbook containing the articles of association, policy manual and other reference material.
Risk Policy
TheTrusteesconsiderthatthemainareasofrisktothecharityaredataloss,externalclaims,incomelossandpersonnelloss. The
Trusteesassesstheserisksineachareaofactivityandintroduceprocedurestoeliminaterisksandminimisethosewhichcannot be
eliminated.TheAssociationmaintainsemployer'sandpublicliabilityinsurance.TheTrusteesreviewtheareasofriskand procedures
annually to ensure that new risks are identified and that the exposure to risk is minimised.
Investment Powers
ThetrusteesareempoweredtoinvestwidelyunderClause4&8ofthearticlesofassociation.Howeverthecharitydoesnot hold
sufficientfundstojustifyinvestmentsotherthandepositandcurrentbankaccounts.Suchaccountsarechosensoasto balance
convenience, security, reasonable interest, and good service, and to spread risk.
Volunteers
Over60volunteersassistedinfundraising,activitiesandevents.DisclosureandBarringServicechecksareobtainedfor volunteers
where appropriate.
Management
-
The Chief Executive Officer runs SASBAH with the Trustees.
-
A handbook is maintained as a reference for staff and volunteers.
-
Sub-committees exist for finance & risk management. Training is provided in spina bifida, hydrocephalus and related issues /
-
conditions..
-
Training is attended by staff, Trustees and volunteers locally and nationally, relating to SASBAH services, to charity management,
-
legal compliance and to social enterprise.
-
The reserves policy is reaffirmed annually by the Trustees.
-
The risk assessment is reviewed periodically by the Trustees, and reaffirmed annually.
-
Safeguarding is key to Sasbah's operation and training is undertaken annually by all.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
10994693 (England and Wales)
Registered Charity number
1175032
Registered office
SASBAH Office
Units 5 & 6 Swan Wood Park
Gun Hill
Horam
East Sussex
TN21 0LL
Page 3
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees
M West
H Lewis
C Kirby
T McDermott-Roe(part of year, appointed)
I Wooler(part of year, appointed)
Company Secretary
R Sanglaji
Independent Examiner
Ashdown Hurrey Auditors Limited
Statutory Auditors
20 Havelock Road
Hastings
East Sussex
TN34 1BP
Advisers
Banks
NatWest, Carfax, Horsham, West Sussex, RH12 1YZ
CAF Bank Ltd, Kings Hill, West Malling, Kent, ME19 4JQ
Virgin Money PLC, Jubilee House, Gosforth, Newcastle Upon Tyne, NE3 4PL
Payroll
Aequitas Ltd, 1 Swan Wood Park, Gun Hill, Horam, TN21 0LL
Chief Executive
The senior employee is the Chief Executive Office, Romeen Sanglaji
SASPIRE
SaspireLtdwasincorporatedasawhollyownedsubsidiaryofSASBAHon13thApril2010,companynumber07221776.Since the
incorporationofSASBAHthishasbecomeaninhouseSASBAHservice.Attheendof2021wecloseddownthecompanyby notifying
Companies House.
Activity
ItistheaimofSaspiretoprovideworkexperienceandpersonaldevelopmenttoSASBAHvolunteersandserviceusers.The two
mainlongtermsourcesofrevenuearecontractswiththirdpartiesforoutsourcedworkanddirectsaleofproductssuch as
Christmas/greetings cards and other goods. It has also been realised that the social enterprise will rely on a level of grant income.
Funding
In 2022, in addition to trading income the project has been supported by funding from:
Thomas Wall Foundation, Sussex Community Foundation and an anonymous foundation.
Staffing and Facilities
SaspireisrunbytheChiefExecutiveofSASBAHwithassistancefromaCentreManager,Training&DevelopmentOfficer and
volunteers.
Approved by order of the board of trustees on 19 September 2023 and signed on its behalf by:
H Lewis - Trustee
Page 4
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2022
Thetrustees(whoarealsothedirectorsofTheSussexAssociationforSpinaBifidaandHydrocephalusforthepurposesof company
law)areresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordancewithapplicablelaw and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyearwhichgiveatrueandfairviewofthe state
ofaffairsofthecharitablecompanyandoftheincomingresourcesandapplicationofresources,includingtheincome and
expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytimethe financial
positionofthecharitablecompanyandtoenablethemtoensurethatthefinancialstatementscomplywiththeCompaniesAct 2006.
Theyarealsoresponsibleforsafeguardingtheassetsofthecharitablecompanyandhencefortakingreasonablestepsfor the
prevention and detection of fraud and other irregularities.
Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
Independent examiner's report to the trustees of The Sussex Association for Spina Bifida and Hydrocephalus ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006Actand are
eligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsascarriedoutunder Section
145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbythe Charity
Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwiththeexamination giving
me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattentionshouldbe drawn
in this report in order to enable a proper understanding of the accounts to be reached.
S R Sampson BFP FCA FCIE DChA
Ashdown Hurrey Auditors Limited
Statutory Auditors
20 Havelock Road
Hastings
East Sussex
TN34 1BP
21 September 2023
Page 6
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
70,375
Other trading activities
4
27,673
Investment income
5
566
Other income
6
-
Total
98,614
EXPENDITURE ON
Raising funds
7
20,008
Charitable activities
8
Charitable Activities
57,200
Other
9
2,575
Total
79,783
NET INCOME/(EXPENDITURE)
18,831
RECONCILIATION OF FUNDS
Total funds brought forward
234,273
TOTAL FUNDS CARRIED FORWARD
253,104 |
31.12.22
31.12.21
Restricted
Total
Total
funds
funds
funds
£
£
£
144,653
215,028
240,943
-
27,673
32,632
-
566
275
-
-
873
144,653
243,267
274,723
-
20,008
18,792
147,041
204,241
179,187
-
2,575
2,496
147,041
226,824
200,475
(2,388)
16,443
74,248
25,388
259,661
185,413
23,000
276,104
259,661 |
31.12.22
31.12.21
Restricted
Total
Total
funds
funds
funds
£
£
£
144,653
215,028
240,943
-
27,673
32,632
-
566
275
-
-
873
144,653
243,267
274,723
-
20,008
18,792
147,041
204,241
179,187
-
2,575
2,496
147,041
226,824
200,475
(2,388)
16,443
74,248
25,388
259,661
185,413
23,000
276,104
259,661 |
|
|
274,723 |
|
|
18,792
179,187
2,496 |
|
|
200,475 |
|
|
74,248
185,413 |
|
|
259,661 |
The notes form part of these financial statements
Page 7
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
BALANCE SHEET
31 DECEMBER 2022
Unrestricted
funds
Notes
£
FIXED ASSETS
Investments
17
100
CURRENT ASSETS
Debtors
18
7,002
Cash at bank
248,871
255,873
CREDITORS
Amounts falling due within one year
19
(2,869)
NET CURRENT ASSETS
253,004
TOTAL ASSETS LESS CURRENT LIABILITIES
253,104
NET ASSETS
253,104
FUNDS
20
Unrestricted funds
Restricted funds
TOTAL FUNDS |
31.12.22
31.12.21
Restricted
Total
Total
funds
funds
funds
£
£
£
-
100
100
-
7,002
7,801
23,000
271,871
254,628
23,000
278,873
262,429
-
(2,869)
(2,868)
23,000
276,004
259,561
23,000
276,104
259,661
23,000
276,104
259,661
253,104
234,273
23,000
25,388
276,104
259,661 |
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31 December 2022.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended31December2022 in
accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the
small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon19September2023andwere signed
on its behalf by:
H Lewis - Trustee
The notes form part of these financial statements
Page 8
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. STATUTORY INFORMATION
TheSussexAssociationforSpinaBifidaandHydrocephalusisaprivatecompany,limitedbyguarantee,registeredin England
& Wales. The company's registered number and registered office address can be found in the Report of the Trustees.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been
prepared under the historical cost convention, with the exception of investments which are included at market value.
Inpreparingthefinancialstatements,thetrusteesarerequiredtomakeanassessmentoftheabilityofthecharity to
continueasagoingconcern.Thetrusteeshavepreparedacashflowforecastandbudgetsforthecharityandagainst the
backdropoftheCOVID-19Pandemica"reversestress"testhasbeenappliedtotheforecasts,seekingtoestablishthe level
of liquidity headroom the charity is expected to have during the 12 month going concern period.
Onthebasisoftheseforecastsandthefactthatthecharityhassubstantialnetcurrentassetsandnetassets,the trustees
areconfidentthatthecharityhasadequateresourcestocontinueinoperationalexistenceandtomeetitsliabilitiesas they
fallduefortheforeseeablefuture.Asaresultoftheabove,thetrusteeshaveconcludedthatitremainsappropriateto adopt
a going concern basis of preparation in these financial statements.
Preparation of consolidated financial statements
ThefinancialstatementscontaininformationaboutTheSussexAssociationforSpinaBifidaandHydrocephalusas an
individualcompanyanddonotcontainconsolidatedfinancialinformationastheparentofagroup.Thecharityis exempt
under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable
that the income will be received and the amount can be measured reliably.
Income is reported gross with related costs disclosed separately under resources expended.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionofthetrusteesin furtherance
of the general objectives of the charity and which have not been designated for other purposes.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when
specifiedbythedonororwhenfundsareraisedforparticularrestrictedpurposes.Thecostofraisingandadministering such
funds are charged against the specific fund.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharitable company's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 9
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
2. ACCOUNTING POLICIES - continued
Fixed asset investments
AsrequiredbytheStatementofRecommendedPractice,investmentassetsareincludedatcost.Unrealisedgainsand losses
oninvestmentsarerecognisedintheStatementofFinancialActivitiesintheperiodinwhichtheyoccur.Itistheaimof the
company for the investments held to provide an investment return to the charity.
Government Grants
Inaccordancewiths24ofFRS102thesearetreatedusingtheaccrualsmodelandsoarerecognisedinincomeon a
systematicbasisovertheperiodsinwhichthecharityrecognisestherelatedcostsforwhichthegrantsareintended to
compensate.
3. DONATIONS AND LEGACIES
|
Unrestricted |
|
Restricted |
|
Total |
|
Total |
|
|
|
|
|
|
2022 |
|
2021 |
|
|
£ |
|
£ |
|
£ |
|
£ |
|
Collections |
- |
|
- |
|
- |
|
25 |
|
Donations |
17,583 |
|
500 |
|
18,083 |
|
22,229 |
|
Gift Aid |
2,432 |
|
- |
|
2,432 |
|
296 |
|
Fund Raising |
610 |
|
- |
|
610 |
|
905 |
|
Local Authority Grants |
- |
|
22,702 |
|
22,702 |
|
3,970 |
|
Trusts and Foundations |
49,750 |
|
121,451 |
|
171,201 |
|
213,518 |
|
|
70,375 |
|
144,653 |
|
215,028 |
|
240,943 |
|
OTHER TRADING ACTIVITIES |
|
|
|
|
|
|
|
|
|
|
|
|
|
31.12.22 |
|
31.12.21 |
|
|
|
|
|
|
£ |
|
£ |
|
Fundraising events |
|
|
|
|
4,999 |
|
7,683 |
|
Wallpaper samples & Christmas cards |
|
|
|
|
22,674 |
|
24,949 |
|
|
|
|
|
|
27,673 |
|
32,632 |
|
INVESTMENT INCOME |
|
|
|
|
|
|
|
|
|
|
|
|
|
31.12.22 |
|
31.12.21 |
|
|
|
|
|
|
£ |
|
£ |
|
Deposit account interest |
|
|
|
|
566 |
|
275 |
|
4. OTHER TRADING ACTIVITIES
5.
6. OTHER INCOME
The entity has received the following from the UK government in respect of COVID 19 grants and reliefs:
|
31.12.22 |
31.12.21 |
|
£ |
£ |
Small Business Grant Fund |
- |
873 |
|
|
|
|
- |
873 |
|
|
|
There are no unfulfilled conditions or other contingencies attaching to any of the
above amounts. |
|
|
continued...
Page 10
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
7. RAISING FUNDS
Raising donations and legacies
Raising donations and legacies |
|
|
|
31.12.22 |
31.12.21 |
|
£ |
£ |
Staff costs |
14,787 |
14,617 |
Fundraising Event Costs |
3,308 |
4,059 |
Christmas cards |
1,913 |
116 |
|
20,008 |
18,792 |
8. CHARITABLE ACTIVITIES COSTS
|
Unrestricted
Funds |
Restricted
Funds |
Total 2022 |
Total 2021 |
|
£ |
£ |
£ |
£ |
|
|
|
|
|
Fieldwork and Support |
53,101 |
147,041 |
200,142 |
175,090 |
Insurance |
2,227 |
- |
2,227 |
2,405 |
Payroll & Bookkeeping Services |
1,872 |
- |
1,872 |
1,692 |
|
|
|
|
|
|
|
|
|
|
|
57,200 |
147,041 |
204,241 |
179,187 |
|
|
|
|
|
9. OTHER
|
Unrestricted
Funds |
Restricted
Funds |
Total 2022 |
Total 2022 |
Total 2021 |
|
£ |
£ |
|
£ |
£ |
|
|
|
|
|
|
Support Costs - Finance |
175 |
- |
|
175 |
96 |
Governance Costs |
2,400 |
- |
|
2,400 |
2,400 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,575 |
- |
|
2,575 |
2,496 |
|
|
|
|
|
|
INDEPENDENT EXAMINERS' REMUNERATION |
|
|
|
|
31.12.21
£
2,400 |
|
|
|
|
31.12.22 |
|
|
|
|
|
£ |
|
|
|
|
|
|
|
Fees payable to the charity's independent examiners for the independent
examination of the charity's financial statements |
|
|
|
2,400 |
|
|
|
|
|
|
|
10. INDEPENDENT EXAMINERS' REMUNERATION
continued...
Page 11
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
11. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022norfortheyear ended
31 December 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.
12. STAFF COSTS
|
2022 |
2021 |
|
£ |
£ |
Amounts included under resources expended are: |
|
|
|
|
|
Direct Charitable (Direct Services & Support) |
115,043 |
121,767 |
Fundraising |
13,201 |
14,390 |
|
|
|
|
128,244 |
136,157 |
|
|
|
|
|
|
The average monthly number of employees during the year was as follows: |
|
|
|
31.12.22 |
31.12.21 |
Full Time |
3 |
3 |
Part Time |
6 |
6 |
|
9 |
9 |
No employees received emoluments in excess of £60,000.
Thenumberoffulltimeequivalentstaffduringtheyearended31December2022totalled5.5(DirectlyCharitable- 5,
Fundraising, Publicity & Development - 0.5)
Staff costs contains the following items:
Staff costs contains the following items: |
|
|
|
2022 |
2021 |
|
£ |
£ |
|
|
|
Wages and salaries |
123,463 |
130,562 |
Social security |
4,781 |
5,595 |
|
|
|
|
128,244 |
136,157 |
|
|
|
Employer's contribution to defined contribution pension schemes |
2,410 |
2,532 |
|
|
|
|
130,654 |
138,689 |
|
|
|
continued...
Page 12
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
13. COMPARATIVES (2021) FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
77,778
Other trading activities
32,632
Investment income
275
Other income
-
Total
110,685
EXPENDITURE ON
Raising funds
18,792
Charitable activities
Charitable Activities
3,317
Other
2,496
Total
24,605
NET INCOME/(EXPENDITURE)
86,080
RECONCILIATION OF FUNDS
Total funds brought forward
148,193
TOTAL FUNDS CARRIED FORWARD
234,273 |
Restricted
funds
£
163,165
-
-
873
164,038
-
175,870
-
175,870
(11,832)
37,220
25,388 |
Total
funds
£
240,943
32,632
275
873 |
|
|
274,723 |
|
|
18,792
179,187
2,496 |
|
|
200,475 |
|
|
74,248
185,413 |
|
|
259,661 |
14. RESTRICTED INCOME FUNDS
Withinthecharity'sincomeasdescribedinnote3werefundsforrestrictedpurposes,themainitemsofwhichwere as
follows;
Purpose |
Payee |
£ |
Contribution |
towards the cost of services in certain geographic areas |
|
|
Lewes Town Council |
1,000 |
|
Miss Pannett Charitable Trust |
250 |
|
Roy Hudson Trust |
500 |
|
Isabel Blackman Foundation |
3,000 |
|
Francis and Eric Ford Charity Trust |
500 |
|
Longley Trust |
800 |
|
West Sussex Travel Society |
500 |
|
Sir Jules Thorn Charitable Trust-Ann Rylands Fund |
1,750 |
|
Ernest Kleinwort Cost of Living Grant |
3,000 |
Contribution |
towards the cost of services combating social isolation |
|
|
Foreshore Trust (Hastings & St Leonards) |
117 |
|
Burgess Hill Town Council |
100 |
|
Sussex Community Foundation Winter Recovery & Support Fund |
2,000 |
|
Little Cheyne Court Wind Farm (Sussex Community Foundation) |
1,000 |
|
Crawley Borough Council |
1,500 |
|
Horsham District Community Lottery |
500 |
continued...
Page 13
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
14. RESTRICTED INCOME FUNDS - continued
Chichester District Council |
500 |
David Solomons CT |
1,000 |
Friarsgate Trust |
2,000 |
EF & MG Hall Charitable Trust |
1,000 |
|
|
Contribution towards the cost of advisers, family & other services |
|
Foreshore Trust (Hastings & St Leonards) |
47 |
Sussex Community Foundation Winter Recovery & Support Fund |
3,000 |
National Lottery Awards for All |
10,000 |
Crawley Borough Council |
1,000 |
Lewes District Council |
1,900 |
Little Cheyne Court Wind Farm (Sussex Community Foundation) |
1,341 |
Woodroffe Benton Foundation |
1,000 |
Chichester District Council |
500 |
Miss DB Simpson Charitable Trust |
1,000 |
Sussex Community Foundation Standard Grant |
5,000 |
Ernest Kleinwort CT |
6,000 |
|
|
Contribution towards the cost of the Bourne Free Club & youth development |
|
Barbara Ward Children's Foundation |
6,000 |
RTR Foundation |
7,000 |
Co-op Local Community Fund |
3,640 |
East Sussex County Council - Life More Ordinary |
2,000 |
Truemark Trust |
8,000 |
John Jackson Charitable Trust |
1,200 |
Prince of Wales Charitable Foundation |
3,000 |
Robert McAlpine |
10,000 |
|
|
Contribution towards activities, holidays, residential events & special activities |
|
Happy Days Children's Charity |
3,000 |
Shanly Foundation |
2,500 |
West Sussex County Council Family Fun Days |
5,000 |
Douglas Arter Foundation |
500 |
Chichester City Council |
500 |
East Sussex County Council HAF / COMF |
8,202 |
Rank Foundation Pebbles Grant |
720 |
East Sussex County Council - Short Breaks |
3,226 |
Pixel Fund |
2,500 |
D'Oyly Carte Charitable Trust |
3,500 |
Bluespark Foundation |
1,360 |
Lakehouse Charitable Foundation |
2,500 |
|
|
Contribution towards the work experience services of Saspire |
|
Anonymous |
8,000 |
February Foundation |
5,000 |
Thomas Wall Trust |
5,000 |
Hailsham Town Council |
500 |
|
|
|
|
Total Restricted Income Funds |
144,653 |
|
|
All such receipts were wholly expended during the year in accordance with the donors' wishes, except for the following
which have been carried forward for expenditure in 2023. |
|
|
|
Ernest Kleinwort Charitable Trust
3,000 |
|
Sussex Community Foundation Standard Grant
3,000 |
|
The Robert McAlpine Foundation
8,000 |
|
continued...
Page 14
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
14. RESTRICTED INCOME FUNDS - continued
Truemark Trust |
7,000 |
Prince of Wales Charitable Foundation |
2,000 |
|
|
|
|
|
23,000 |
|
|
All receipts brought forward from 2021 have been expended during the 2022 year in accordance with the donors wishes.
15. UNRESTRICTED INCOME FUNDS
WithintheCharity'sincomeasdescribedinnote3werefundsforunrestrictedpurposesreceivedfromTrusts and
Foundations, the main items of which were as follows:
Foundations, the main items of which were as follows: |
|
|
£ |
Lilley Benevolent Trust |
1,000 |
Murphy Neumann Charity Company Ltd |
2,000 |
The Julia and Hans Rausing Trust |
6,000 |
Louise Dobson Charitable Trust |
50 |
Mrs A Lacy Tate Trust |
1,000 |
Chalk Cliff Trust |
5,000 |
Marsh Charitable Trust |
900 |
B & L Leach Family Trust |
8,000 |
Garfield Weston Foundation |
25,000 |
BBC Children in Need |
500 |
Fitton Trust |
300 |
|
|
|
|
|
49,750 |
|
|
16. NET INCOME FROM TRADING ACTIVITIES OF SUBSIDIARY UNDERTAKING
Thecharityhasonewhollyownedsubsidiaryundertakingwhichwasincorporatedon13April2010;Saspire Limited,
registered office address: Units 5 & 6 Swan Wood Park, Gun Hill, Horam, East Sussex, TN21 0JS.
Saspire Limited remained dormant during the year.
17. FIXED ASSET INVESTMENTS
FIXED ASSET INVESTMENTS |
|
|
Unlisted |
|
investments |
|
£ |
MARKET VALUE |
|
At 1 January 2022 and 31 December 2022 |
100 |
NET BOOK VALUE |
|
At 31 December 2022 |
100 |
At 31 December 2021 |
100 |
There were no investment assets outside the UK.
ThecostofinvestmentinsubsidiaryrepresentsthecostofsharesinthesubsidiaryundertakingSaspireLimitedwhich is
whollyownedandregisteredinEngland.Theprincipalactivityofthecompanyistobefinanciallyselfsufficientandable to
donate surplus revenue as "profits" to SASBAH.
continued...
Page 15
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
DEBTORS: AMOUNTS FALLING DUE WITHIN |
ONE YEAR |
|
|
|
|
|
|
|
|
31.12.22 |
31.12.21 |
|
|
|
|
£ |
£ |
Trade debtors |
|
|
|
1,694 |
2,225 |
Amounts owed by group undertakings |
|
|
|
531 |
531 |
Prepayments |
|
|
|
4,777 |
5,045 |
|
|
|
|
7,002 |
7,801 |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
|
|
|
31.12.22 |
31.12.21 |
|
|
|
|
£ |
£ |
Accruals and deferred income |
|
|
|
2,869 |
2,868 |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
|
Net |
|
Transfers |
|
|
|
movement |
|
between |
At |
|
At 1.1.22 |
in funds |
|
funds |
31.12.22 |
|
£ |
£ |
|
£ |
£ |
Unrestricted funds |
|
|
|
|
|
General fund |
54,273 |
18,831 |
|
(40,000) |
33,104 |
Designated Fund |
180,000 |
|
- |
40,000 |
220,000 |
|
234,273 |
18,831 |
|
- |
253,104 |
Restricted funds |
|
|
|
|
|
Restricted Funds |
25,388 |
(2,388) |
|
- |
23,000 |
TOTAL FUNDS |
259,661 |
16,443 |
|
- |
276,104 |
19.
20. MOVEMENT IN FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS |
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
98,614
(79,783)
18,831
144,653
(147,041)
(2,388)
243,267
(226,824)
16,443 |
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
98,614
(79,783)
18,831
144,653
(147,041)
(2,388)
243,267
(226,824)
16,443 |
|
|
16,443 |
continued...
Page 16
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
20. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
|
|
Net |
Transfers |
|
|
|
movement |
between |
At |
|
At 1.1.21 |
in funds |
funds |
31.12.21 |
|
£ |
£ |
£ |
£ |
Unrestricted funds |
|
|
|
|
General fund |
23,193 |
86,080 |
(55,000) |
54,273 |
Designated Fund |
125,000 |
- |
55,000 |
180,000 |
|
148,193 |
86,080 |
- |
234,273 |
Restricted funds |
|
|
|
|
Restricted Funds |
37,220 |
(11,832) |
- |
25,388 |
TOTAL FUNDS |
185,413 |
74,248 |
- |
259,661 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
|
General fund |
|
110,685 |
(24,605) |
86,080 |
Restricted funds |
|
|
|
|
Restricted Funds |
|
164,038 |
(175,870) |
(11,832) |
TOTAL FUNDS |
|
274,723 |
(200,475) |
74,248 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Designated Fund
Restricted funds
Restricted Funds
TOTAL FUNDS |
Net
movement
At 1.1.21
in funds
£
£
23,193
104,911
125,000
-
148,193
104,911
37,220
(14,220)
185,413
90,691 |
Transfers
between
At
funds
31.12.22
£
£
(95,000)
33,104
95,000
220,000
-
253,104
-
23,000
-
276,104 |
Transfers
between
At
funds
31.12.22
£
£
(95,000)
33,104
95,000
220,000
-
253,104
-
23,000
-
276,104 |
|
|
|
253,104
23,000 |
|
|
|
276,104 |
continued...
Page 17
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
20. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Funds
TOTAL FUNDS |
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
209,299
(104,388)
104,911
308,691
(322,911)
(14,220)
517,990
(427,299)
90,691 |
|
|
21. RELATED PARTY DISCLOSURES
Thecharityhasawhollyownedsubsidiary;SaspireLimited.Asatthebalancesheetdatetherewasanamountdueto the
charity from Saspire Limited of £531, this is included within debtors due within one year.
22. UNRESTRICTED FUNDS
ThecommitteehasallocatedthefollowingamountstodesignatedfundsinaccordancewiththeCharity'sreservespolicy and
2022 budgets:
|
2022 |
2021 |
|
£ |
£ |
|
|
|
Housing Project Fund * / New Premises |
80,000 |
20,000 |
Adviser Services Fund |
30,000 |
50,000 |
Social Coordinators |
30,000 |
30,000 |
Family Support |
20,000 |
15,000 |
Community Development |
20,000 |
15,000 |
Saspire |
40,000 |
50,000 |
|
|
|
|
220,000 |
180,000 |
Free Reserves |
33,104 |
54,273 |
|
|
|
|
253,104 |
234,273 |
|
|
|
*ThissumrepresentsthemonieswhichrevertedtoSASBAHfromtheWorthingHousingProjectandisdesignatedforuse in
a future housing project.
Page 18