```
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 2023
```
## **`FOR`**
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
```
```
Ashdown Hurrey
Chartered Accountant & Business Advisers
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 2023`**
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`4`|
|**`Independent Examiner's Report`**||`5`||
|**`Statement of Financial Activities`**||`6`||
|**`Balance Sheet`**||`7`||
|**`Notes to the Financial Statements`**|`8`|`to`|`17`|
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE YEAR ENDED 31 DECEMBER 2023`**
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31December2023.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic 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/orhydrocephalusoralliedor related
disorderswhoareresidentorwereformerlyresidentinthecountiesofEastandWestSussexandadjacentareas by
providing for their care, welfare, treatment, education and integration into society.
```
```
Thecharity'smissionstatementis"OurmissionistosupportallpeopleinSussexaffectedbyspina bifida,
hydrocephalusandotherrelatedconditionstoachievetheirpotential,whilstpromotingunderstandingof,and respect
for, those with these conditions."
```
```
Thecharityaimstoprovidepublicbenefittothesectionofthepublicaffectedbythesedisabilitiesbyproviding the
services described below under "Meeting Objectives".
```
## **`Grant making`**
```
Sasbahchangeditspolicyonwelfaregrantsin2013toreflectthefactthatassistancetomembersmaybegiven in
findinggrantsforwelfarepurposesfromoutsidebodies,butthatwelfaregrantstoindividualswillnotbemade by
Sasbah itself.
```
## **`ACHIEVEMENT AND PERFORMANCE`**
```
Thecharityworkstoachieveitsobjectivesinthefollowingways,whicharefurtherdescribedintheImpact Report
(q.v.).InplanningactivitiesthetrusteeshavegivendueregardtotheCharityCommission'sguidanceon public
benefit.
```
## **`Meeting Objectives`**
```
Thecharitymeetsitsobjectivesandpublicbenefitdutiesbyprovidingservicestogroupsandtoindividualsas listed
below.
```
## **`Services to Groups`**
- `Day events: 309 were held, including sports, games, meals out, theatre trips and crafts.`
- `45 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.`
- `248 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 a further 500 plus of their families or carers.`
- `Advisers gave individual support and advice on benefits, 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 2023. 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 2023`**
## **`FINANCIAL REVIEW`**
## **`Sources`**
```
Fundingisattractedfrommanysourcesincludingtrusts,countycouncilsandotherlocalauthorities.Majorfunders are
listedinthenotestotheaccounts.Activefundraisingismaintainedinthecommunity,includingcollections and
events.SASBAHstaffincludesafundraiserandcommunitydevelopmentworkerwhoorganisegrantapplications and
fundraisingactivities.SasbahChristmascardsaredistributedbySaspire.Thepandemichadamajoreffectonthis and
in2023mostfundsweresourcedfromgrantprovidersandtheGovernmentviathemanyemergencypots that
emerged.
```
## **`Performance`**
```
Incomehasbeensustainedduringtheyeardespiteadifficultfundraisingclimate;wehavecontinuedtomaintain a
goodrelationshipwithtrustsandfoundationstowhomwearewellknown.Plannedservicesandactivitieshave been
continuedanddeveloped,andreserveshavebeenmaintained.Thecharityendeavourstorecoversome overhead
costs within service grants, using full cost recovery procedures. The budget for 2024 has been approved.
```
## **`Investment policy`**
```
Th charity does not have any investments other than cash deposits.
```
## **`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`
```
ForthesepurposestheTrusteesaimtoholdmoniesequivalenttobetween4and12monthsaverage expenditure,
overallandwithineachofthecharity'sprojects.TheTrusteeswillallocateorretainmoniesforeachoftheprojects to
achievetheabovereserveslevelasfundsbecomeavailable.TheTrusteeswillreviewtheactualreserves 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.`
- `Progress plans to look for a new head office - with the potential of buying our own property.`
- `Recruiting more trustees will be a focus for 2024.`
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.
```
```
Thegoverningdocumentofthecharity,whichwasfoundedin1965,istheConstitutionadoptedatitsAGMin 1995
andamendedinconjunctionwiththeCharityCommissioninApril1999.Howeverin2018thecharitywas incorporated
andsonowhasarticlesofassociationthatwereadoptedon1stJanuary2018.TheAssociationisrunbyaBoard of
Trustees.Thecommitteemeetsquarterlyandincludesadultswithrelevantskillsandexperience.Allstaffreportto the
Chief Executive Officer who in turn reports to the board.
```
```
Page 2
```
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Trustees`**
```
ThearticlesofassociationprovidesforaChairelectedforatermofofficeasdeterminedbytheBoardof Trustees.
There shall be at least three and no more than ten Trustees.
```
```
Newtrusteesarechosentoensurerepresentationofrelatedinterests,andappropriateskillsandexperience. They
maybeco-optedbythetrusteecommitteepriortomeetingsandonanongoingbasis.Newtrusteesareintroduced to
thetrusteebodyandtothestaff,andareprovidedwithahandbookcontainingthearticlesofassociation, policy
manual and other reference material.
```
## **`Risk Policy`**
```
TheTrusteesconsiderthatthemainareasofrisktothecharityaredataloss,externalclaims,incomeloss and
personnelloss.TheTrusteesassesstheserisksineachareaofactivityandintroduceprocedurestoeliminaterisks and
minimisethosewhichcannotbeeliminated.TheAssociationmaintainsemployer'sandpublicliabilityinsurance. The
Trusteesreviewtheareasofriskandproceduresannuallytoensurethatnewrisksareidentifiedandthat the
exposure to risk is minimised.
```
## **`Investment Powers`**
```
ThetrusteesareempoweredtoinvestwidelyunderClause4&8ofthearticlesofassociation.Howeverthe charity
doesnotholdsufficientfundstojustifyinvestmentsotherthandepositandcurrentbankaccounts.Suchaccounts are
chosen so as to balance convenience, security, reasonable interest, and good service, and to spread risk.
```
## **`Volunteers`**
```
Over60volunteersassistedinfundraising,activitiesandevents.DisclosureandBarringServicechecksare obtained
for volunteers where appropriate.
```
## **`Management`**
- `The Chief Executive Officer runs SASBAH with the Trustees.`
- `A handbook is maintained as a reference for staff and volunteers.`
- `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
```
## **`Trustees`**
```
M West
H Lewis
C Kirby
T McDermott-Roe
I Wooler
```
## **`Company Secretary`**
```
R Sanglaji
```
```
Page 3
```
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Independent Examiner`**
```
S R Sampson BFP FCA FCIE DChA
Ashdown Hurrey
Chartered Accountant & Business Advisers
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
```
## **`Accountants`**
```
Ashdown Hurrey, Accountants & Business Advisors, 20 Havelock Rd, Hastings, East Sussex, TN34 1BP
```
## **`Director and Company Secretary`**
```
Romeen Sanglaji
```
## **`SASPIRE`**
```
SaspireLtdwasincorporatedasawhollyownedsubsidiaryofSASBAHon13thApril2010,company number
07221776.SincetheincorporationofSASBAHthishasbecomeaninhouseSASBAHservice.Thecompanywas struck
off on 31 January 2023.
```
## **`Activity`**
```
ItistheaimofSaspiretoprovideworkexperienceandpersonaldevelopmenttoSASBAHvolunteersand service
users.Thetwomainlongtermsourcesofrevenuearecontractswiththirdpartiesforoutsourcedworkanddirect sale
of products such as Christmas/greetings cards and other goods. This activity has been incorporated into SASBAH.
```
```
Approved by order of the board of trustees on 29 August 2024 and signed on its behalf by:
```
```
T McDermott-Roe - Trustee
```
```
Page 4
```
## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS`**
```
Independentexaminer'sreporttothetrusteesofTheSussexAssociationforSpinaBifida and
Hydrocephalus ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2023.
```
## **`Responsibilities and basis of report`**
```
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
```
```
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe 2006
Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination 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)).`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
S R Sampson BFP FCA FCIE DChA
```
```
The Institute of Chartered Accountants in England and Wales
```
```
Ashdown Hurrey
Chartered Accountant & Business Advisers
```
```
20 Havelock Road
Hastings
East Sussex
TN34 1BP
```
```
29 August 2024
```
```
Page 5
```
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
```
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`3`
`63,922`
`Other trading activities`
`4`
`28,848`
`Investment income`
`5`
`2,114`
**`Total`**
`94,884`
**`EXPENDITURE ON`**
`Raising funds`
`6`
`24,065`
**`Charitable activities`**
`7`
`Charitable Activities`
`96,930`
`Other`
`8`
`2,723`
**`Total`**
`123,718`
**`NET INCOME/(EXPENDITURE)`**
`(28,834)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`253,104`
**`TOTAL FUNDS CARRIED FORWARD`**
`224,270`|`Restricted`
`funds`
`£`
`135,779`
`-`
`-`
`135,779`
`-`
`128,374`
`-`
`128,374`
`7,405`
`23,000`
`30,405`|`31.12.23`
`31.12.22`
`Total`
`Total`
`funds`
`funds`
`£`
`£`
`199,701`
`215,028`
`28,848`
`27,673`
`2,114`
`566`
`230,663`
`243,267`
`24,065`
`20,008`
`225,304`
`204,241`
`2,723`
`2,575`
`252,092`
`226,824`
`(21,429)`
`16,443`
`276,104`
`259,661`
`254,675`
`276,104`|`31.12.23`
`31.12.22`
`Total`
`Total`
`funds`
`funds`
`£`
`£`
`199,701`
`215,028`
`28,848`
`27,673`
`2,114`
`566`
`230,663`
`243,267`
`24,065`
`20,008`
`225,304`
`204,241`
`2,723`
`2,575`
`252,092`
`226,824`
`(21,429)`
`16,443`
`276,104`
`259,661`
`254,675`
`276,104`|
|---|---|---|---|
||||`243,267`|
||||`20,008`
`204,241`
`2,575`|
||||`226,824`|
||||`16,443`
`259,661`|
||||`276,104`|
```
The notes form part of these financial statements
```
```
Page 6
```
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS (REGISTERED NUMBER: 10994693)
```
## **`BALANCE SHEET`**
## **`31 DECEMBER 2023`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Investments`
`16`
`-`
**`CURRENT ASSETS`**
`Debtors`
`17`
`5,571`
`Cash at bank`
`221,747`
`227,318`
**`CREDITORS`**
`Amounts falling due within one year`
`18`
`(3,048)`
**`NET CURRENT ASSETS`**
`224,270`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`224,270`
**`NET ASSETS`**
`224,270`
**`FUNDS`**
`19`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
`-`
`-`
`30,405`
`30,405`
`-`
`30,405`
`30,405`
`30,405`|`31.12.23`
`Total`
`funds`
`£`
`-`
`5,571`
`252,152`
`257,723`
`(3,048)`
`254,675`
`254,675`
`254,675`
`224,270`
`30,405`
`254,675`|`31.12.22`
`Total`
`funds`
`£`
`100`
`7,002`
`271,871`
`278,873`
`(2,869)`
`276,004`
`276,104`
`276,104`
`253,104`
`23,000`
`276,104`|
|---|---|---|---|
```
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 December 2023.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 December 2023 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.`
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
```
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon29August2024 and
were signed on its behalf by:
```
```
T McDermott-Roe - Trustee
```
```
The notes form part of these financial statements
```
```
Page 7
```
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
```
## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`1. STATUTORY INFORMATION`**
```
TheSussexAssociationforSpinaBifidaandHydrocephalusisaprivatecompany,limitedby guarantee,
registeredinEngland&Wales.Thecompany'sregisterednumberandregisteredofficeaddresscanbefound in
the Report of the Trustees.
```
## **`2. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublic of
Ireland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistorical cost
convention, with the exception of investments which are included at market value.
```
```
Inpreparingthefinancialstatements,thetrusteesarerequiredtomakeanassessmentoftheabilityof the
charitytocontinueasagoingconcern.Thetrusteeshavepreparedacashflowforecastandbudgetsfor the
charityandagainstthebackdropoftheCOVID-19Pandemica"reversestress"testhasbeenappliedto the
forecasts,seekingtoestablishthelevelofliquidityheadroomthecharityisexpectedtohaveduringthe 12
month going concern period.
```
```
Onthebasisoftheseforecastsandthefactthatthecharityhassubstantialnetcurrentassetsandnet assets,
thetrusteesareconfidentthatthecharityhasadequateresourcestocontinueinoperationalexistenceand to
meetitsliabilitiesastheyfallduefortheforeseeablefuture.Asaresultoftheabove,thetrustees have
concludedthatitremainsappropriatetoadoptagoingconcernbasisofpreparationinthese financial
statements.
```
## **`Preparation of consolidated financial statements`**
```
ThefinancialstatementscontaininformationaboutTheSussexAssociationforSpinaBifidaand Hydrocephalus
asanindividualcompanyanddonotcontainconsolidatedfinancialinformationastheparentofagroup. The
charityisexemptunderSection399(2A)oftheCompaniesAct2006fromtherequirementsto prepare
consolidated financial statements.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothe funds,
it is 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`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
```
## **`Taxation`**
```
The charity is exempt from corporation tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionofthetrustees in
furtherance of the general objectives of the charity and which have not been designated for other purposes.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticularrestrictedpurposes. The
cost of raising and administering 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.
```
```
continued...
```
```
Page 8
```
```
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA
AND HYDROCEPHALUS
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`2. ACCOUNTING POLICIES - continued`**
## **`Pension costs and other post-retirement benefits`**
```
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.
```
## **`Fixed asset investments`**
```
AsrequiredbytheStatementofRecommendedPractice,investmentassetsareincludedatcost. Unrealised
gainsandlossesoninvestmentsarerecognisedintheStatementofFinancialActivitiesintheperiodin which
theyoccur.Itistheaimofthecompanyfortheinvestmentsheldtoprovideaninvestmentreturnto the
charity.
```
## **`Government Grants`**
```
Inaccordancewiths24ofFRS102thesearetreatedusingtheaccrualsmodelandsoarerecognised in
incomeonasystematicbasisovertheperiodsinwhichthecharityrecognisestherelatedcostsforwhich the
grants are intended to compensate.
```
## **`3. DONATIONS AND LEGACIES`**
||**`Unrestricted`**|**`Restricted`**|**`Total`**|**`Total`**|
|---|---|---|---|---|
||||**`2023`**|**`2022`**|
||**`£`**|**`£`**|**`£`**|**`£`**|
|`Donations`|`19,319`|`-`|`19,319`|`18,083`|
|`Gift Aid`|`1,489`|`-`|`1,489`|`2,432`|
|`Fund Raising`|`1,765`|`-`|`1,765`|`610`|
|`Local Authority Grants`|`-`|`7,450`|`7,450`|`22,702`|
|`Trusts and Foundations`|`41,350`|`128,328`|`169,678`|`171,201`|
||||||
||`63,924`|`135,779`|`199,701`|`215,028`|
||||||
## **`4. OTHER TRADING ACTIVITIES`**
## **`5.`**
|**`OTHER TRADING ACTIVITIES`**|||
|---|---|---|
||`31.12.23`|`31.12.22`|
||`£`|`£`|
|`Fundraising events`|`10,213`|`4,999`|
|`Wallpaper samples & Christmas cards`|`18,635`|`22,674`|
||`28,848`|`27,673`|
|**`INVESTMENT INCOME`**|||
||`31.12.23`|`31.12.22`|
||`£`|`£`|
|`Deposit account interest`|`2,114`|`566`|
```
continued...
```
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Page 9
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```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`6. RAISING FUNDS`**
## **`Raising donations and legacies`**
|**`Raising donations and legacies`**|||
|---|---|---|
||`31.12.23`|`31.12.22`|
||`£`|`£`|
|`Staff costs`|`14,772`|`14,787`|
|`Fundraising Event Costs`|`7,629`|`3,308`|
|`Christmas cards`|`1,664`|`1,913`|
||`24,065`|`20,008`|
## **`7. CHARITABLE ACTIVITIES COSTS`**
||**`Unrestricted`**
**`Funds`**|**`Restricted`**
**`Funds`**|**`Total 2023`**|**`Total 2022`**|
|---|---|---|---|---|
||**`£`**|**`£`**|**`£`**|**`£`**|
||||||
|`Fieldwork and Support`|`71,313`|`158,778`|`230,091`|`200,142`|
|`Insurance`|`2,398`|`-`|`2,398`|`2,227`|
|`Payroll & Bookkeeping Services`|`1,872`|`-`|`1,872`|`1872`|
||||||
||||||
||`75,583`|`158,778`|`234,361`|`204,241`|
||||||
## **`8. OTHER`**
||**`Unrestricted`**
**`Funds`**|**`Restricted`**
**`Funds`**|**`Total 2023`**|**`Total 2023`**|**`Total 2022`**|
|---|---|---|---|---|---|
||**`£`**|**`£`**||**`£`**|**`£`**|
|||||||
|`Support Costs - Finance`|`143`|`-`||`143`|`175`|
|`Governance Costs`|`2,580`|`-`||`2,580`|`2,400`|
|||||||
|||||||
|||||||
||`2,723`|`-`||`2,723`|`2,575`|
|||||||
|**`ACCOUNTANTS FEES`**|||||`31.12.22`
`£`
`2,400`|
|||||`31.12.23`||
|||||`£`||
|||||||
|`Fees payable to the charity's independent examiners for the independent`
`examination of the charity's financial statements`||||`2,400`||
|||||||
## **`9. ACCOUNTANTS FEES`**
```
continued...
```
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## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`10. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023norforthe year
ended 31 December 2022.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31December2023norfortheyear ended
31 December 2022.
```
## **`11. STAFF COSTS`**
||**`2023`**|**`2022`**|
|---|---|---|
||**`£`**|**`£`**|
|`Amounts included under resources expended are:`|||
||||
|`Direct Charitable (Direct Services & Support)`|`127,363`|`115,043`|
|`Fundraising`|`14,523`|`13,201`|
||||
||`141,886`|`128,244`|
||||
||||
```
The average monthly number of employees during the year was as follows:
```
||`31.12.23`|`31.12.22`|
|---|---|---|
|`Full Time`|`3`|`3`|
|`Part Time`|`7`|`6`|
||`10`|`9`|
```
No employees received emoluments in excess of £60,000.
```
```
Thenumberoffulltimeequivalentstaffduringtheyearended31December2022totalled5.5 (Directly
Charitable - 5, Fundraising, Publicity & Development - 0.5)
```
```
Staff costs contains the following items:
```
|`Staff costs contains the following items:`|||
|---|---|---|
||**`2023`**|**`2022`**|
||**`£`**|**`£`**|
||||
|`Wages and salaries`|`137,131`|`124,463`|
|`Social security`|`4,754`|`4,781`|
||||
||`141,885`|`128,244`|
||||
|`Employer's contribution to defined contribution pension schemes`|`2,557`|`2,410`|
||||
||`144,442`|`130,654`|
||||
```
continued...
```
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Page 11
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## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
|**`12.`**
**`COMPARATIVES (2022) FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`70,375`
`Other trading activities`
`27,673`
`Investment income`
`566`
**`Total`**
`98,614`
**`EXPENDITURE ON`**
`Raising funds`
`20,008`
**`Charitable activities`**
`Charitable Activities`
`57,200`
`Other`
`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`|`Restricted`
`funds`
`£`
`144,653`
`-`
`-`
`144,653`
`-`
`147,041`
`-`
`147,041`
`(2,388)`
`25,388`
`23,000`|`Total`
`funds`
`£`
`215,028`
`27,673`
`566`|
|---|---|---|
|||`243,267`|
|||`20,008`
`204,241`
`2,575`|
|||`226,824`|
|||`16,443`
`259,661`|
|||`276,104`|
## **`13. RESTRICTED INCOME FUNDS`**
```
Withinthecharity'sincomeasdescribedinnote3werefundsforrestrictedpurposes,themainitemsof which
were as follows;
```
|**`Purpose`**|**`Payee`**|**`£`**|
|---|---|---|
|`Contribution`|`towards the cost of services in certain geographic areas`||
||`Lewes Town Council`|`1,000`|
||`Miss Pannett Charitable Trust`|`250`|
||`Mrs A Lacy Tate Charitable Trust`|`1,000`|
||`Isabel Blackman Foundation`|`3,000`|
||`Francis and Eric Ford Charity Trust`|`500`|
||`Longley Trust`|`800`|
||`Sir Jules Thorn Charitable Trust-Ann Rylands Fund`|`2,500`|
|`Contribution`|`towards the cost of services combating social isolation`||
||`Burgess Hill Town Council`|`300`|
||`Little Cheyne Court Wind Farm (Sussex Community Foundation)`|`1,500`|
||`Crawley Borough Council`|`600`|
||`Horsham District Community Lottery`|`500`|
||`Brian Mitchell Charitable Settlement`|`2,000`|
||`Woodroffe Benton Foundation`|`1,500`|
||`Robert McAlpine`|`10,000`|
|`Contribution`|`towards the cost of advisers, family & other services`||
||`Haywards Heath Town Council`|`250`|
||`Postcode Society Trust`|`16,000`|
||`Crawley Borough Council`|`400`|
```
continued...
```
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## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`13. RESTRICTED INCOME FUNDS - continued`**
|`Horsham District Community Lottery`|`500`|
|---|---|
|`Lewes District Council`|`1,900`|
|`Little Cheyne Court Wind Farm (Sussex Community Foundation)`|`1,000`|
|`BDNA Trust`|`800`|
|`SGN/CSE Safe and Warm Community Scheme`|`6,449`|
|||
|`Contribution towards the cost of the Bourne Free Club & youth development`||
|`Barbara Ward Children's Foundation`|`6,000`|
|`Rowen Bentall Charitable Trust`|`250`|
|`Focus Foundation`|`2,975`|
|`Police Property Act Fund`|`500`|
|`Prince of Wales Charitable Foundation`|`3,000`|
|`Carmela & Ronnie Pignatelli Foundation`|`2,500`|
|||
|`Contribution towards activities, holidays, residential events & special activities`||
|`BBC Children In Need`|`10,000`|
|`East Sussex County Council - Short Breaks`|`4,305`|
|`Happy Days Children's Charity`|`1,500`|
|`Shanly Foundation`|`3,000`|
|`Gatwick Area Charitable Trust`|`1,000`|
|`Hedley Foundation`|`2,000`|
|`Joan Wilkinson Charitable Trust`|`1,000`|
|`Bruce Wake Charitable Trust`|`3,000`|
|`WO Street Charitable Trust`|`3,500`|
|`Boshier Hinton Foundation`|`2,000`|
|`Fonthill Foundation`|`1,500`|
|`Bluespark Foundation`|`1,500`|
|`East Sussex County Council - Life More Ordinary`|`2,000`|
|||
|`Contribution towards the work experience services of Saspire`||
|`Douglas Arter Foundation`|`500`|
|`Patricia Routledge Foundation`|`2,000`|
|`February Foundation`|`5,000`|
|`Thomas Wall Trust`|`5,000`|
|`John Lewis Foundation`|`19,000`|
|||
|||
|`Total Restricted Income Funds`|`135,779`|
|||
|`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 2024.`||
|||
|`The Robert McAlpine Foundation`|`8,000`|
|`Prince of Wales Charitable Foundation`|`2,000`|
|`Crawley Borough Council`|`750`|
|`Woodroffe Benton Foundation`|`1,250`|
|`BDNA Trust`|`466`|
|`SGN/CSE Safe and Warm Community Scheme`|`5,373`|
|`February Foundation`|`2,900`|
|`Thomas Wall Trust`|`3,333`|
|`John Lewis Foundation`|`6,333`|
|||
|||
||`30,405`|
|||
```
.
```
```
continued...
```
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Page 13
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## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`14. UNRESTRICTED INCOME FUNDS`**
```
WithintheCharity'sincomeasdescribedinnote3werefundsforunrestrictedpurposesreceivedfrom Trusts
and Foundations, the main items of which were as follows:
```
|`and Foundations, the main items of which were as follows:`||
|---|---|
||`£`|
|`CM Keyser Charitable Trust`|`200`|
|`Murphy Neurmann Charity`|`1,500`|
|`Louise Dobson Charitable Trust`|`50`|
|`Anonymous`|`500`|
|`Chalk Cliff Trust`|`5,000`|
|`Healey Family Charitable Trust`|`10,000`|
|`B&L Leach Family Trust`|`22,000`|
|`EF & MG Hall Charitable Trust`|`1,000`|
|`Marsh Charitable Trust`|`1,100`|
|||
|||
||`41,350`|
|||
## **`15. 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.
```
```
SaspireLimitedwasdormantatthestartoftheyearandwasstruckofftheCompaniesHouseRegisteron 31
January 2023.
```
## **`16. FIXED ASSET INVESTMENTS`**
```
There are no investment assets outside the UK.
```
```
ThecostofinvestmentinsubsidiaryrepresentsthecostofsharesinthesubsidiaryundertakingSaspire Limited
whichiswhollyownedandregisteredinEngland.Theprincipalactivityofthecompanyistobefinancially self
sufficient and able to donate surplus revenue as "profits" to SASBAH.
```
## **`17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
||`31.12.23`|`31.12.22`|
|---|---|---|
||`£`|`£`|
|`Trade debtors`|`636`|`1,694`|
|`Amounts owed by group undertakings`|`-`|`531`|
|`Prepayments`|`4,935`|`4,777`|
||`5,571`|`7,002`|
```
continued...
```
```
Page 14
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## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
|**`18.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Accruals and deferred income`
`Accrued expenses`
**`19.`**
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
`Designated Fund`
**`Restricted funds`**
`Restricted Funds`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted Funds`
**`TOTAL FUNDS`**|`At 1.1.23`
`£`
`33,104`
`220,000`
`253,104`
`23,000`
`276,104`
`Incoming`
`resources`
`£`
`94,884`
`135,779`
`230,663`|`31.12.23`
`31.12.22`
`£`
`£`
`2,868`
`2,869`
`180`
`-`
`3,048`
`2,869`
`Net`
`movement`
`At`
`in funds`
`31.12.23`
`£`
`£`
`(28,834)`
`4,270`
`-`
`220,000`
`(28,834)`
`224,270`
`7,405`
`30,405`
`(21,429)`
`254,675`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(123,718 )`
`(28,834)`
`(128,374 )`
`7,405`
`(252,092 )`
`(21,429)`|`31.12.22`
`£`
`2,869`
`-`
`2,869`
`At`
`31.12.23`
`£`
`4,270`
`220,000`|
|---|---|---|---|
||||`224,270`
`30,405`|
||||`254,675`|
||||`(21,429)`|
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`General fund`
`Designated Fund`
**`Restricted funds`**
`Restricted Funds`
**`TOTAL FUNDS`**|`At 1.1.22`
`£`
`54,273`
`180,000`
`234,273`
`25,388`
`259,661`|`Net`
`movement`
`in funds`
`£`
`18,831`
`-`
`18,831`
`(2,388)`
`16,443`|`Transfers`
`between`
`funds`
`£`
`(40,000)`
`40,000`
`-`
`-`
`-`|`At`
`31.12.22`
`£`
`33,104`
`220,000`|
|---|---|---|---|---|
|||||`253,104`
`23,000`|
|||||`276,104`|
```
continued...
```
```
Page 15
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```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`19. MOVEMENT IN FUNDS - continued`**
```
Comparative net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted Funds`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`98,614`
`144,653`
`243,267`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(79,783)`
`18,831`
`(147,041 )`
`(2,388)`
`(226,824 )`
`16,443`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(79,783)`
`18,831`
`(147,041 )`
`(2,388)`
`(226,824 )`
`16,443`|
|---|---|---|---|
||||`16,443`|
```
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`**|`At 1.1.22`
`£`
`54,273`
`180,000`
`234,273`
`25,388`
`259,661`|`Net`
`movement`
`in funds`
`£`
`(10,003)`
`-`
`(10,003)`
`5,017`
`(4,986)`|`Transfers`
`between`
`funds`
`£`
`(40,000)`
`40,000`
`-`
`-`
`-`|`At`
`31.12.23`
`£`
`4,270`
`220,000`|
|---|---|---|---|---|
|||||`224,270`
`30,405`|
|||||`254,675`|
```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted Funds`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`193,498`
`280,432`
`473,930`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(203,501 )`
`(10,003)`
`(275,415 )`
`5,017`
`(478,916 )`
`(4,986)`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(203,501 )`
`(10,003)`
`(275,415 )`
`5,017`
`(478,916 )`
`(4,986)`|
|---|---|---|---|
||||`(4,986)`|
```
continued...
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Page 16
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## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023`**
## **`20. RELATED PARTY DISCLOSURES`**
```
There are no related party transactions for the year ended 31 December 2023.
```
## **`21. UNRESTRICTED FUNDS`**
```
Thecommitteehasallocatedthefollowingamountstodesignatedfundsinaccordancewiththe Charity's
reserves policy and 2023 budgets:
```
||**`2023`**|**`2022`**|
|---|---|---|
||**`£`**|**`£`**|
||||
|`Housing Project Fund * / New Premises`|`80,000`|`80.000`|
|`Adviser Services Fund`|`30,000`|`30,000`|
|`Social Coordinators`|`30,000`|`30,000`|
|`Family Support`|`20,000`|`20,000`|
|`Community Development`|`20,000`|`20,000`|
|`Work Experience`|`40,000`|`40,000`|
||||
||`220,000`|`220,000`|
|`Free Reserves`|`4,270`|`33,104`|
||||
||`224,270`|`253,104`|
||||
```
Page 17
```