Charlty regl8tration number 1175032 (England and Wales) Company registrdtion number 10994693 THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Caladine Chartered Certified Accountants
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS ALSO KNOWN AS SASBAH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr T McDermott-Roe Ms C Kirby Ms H Lewis Mr M West Mrs A Filtness (Appointed 28 November 2024) Secretsry Mr R Sanglaji Senlor management Mr R Sanglaji Chief Executive Officer Charlty number (England and Wales 1175032 Company number 10994693 Reg18tsred offlce 39 Church Street Eastbourne East Sussex BN211HP Indepandent examlner John Caladine FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN211 BF Bankers Natwe$t Carfax Horsham West Sussex RH12 1YZ CAF Bank Ltd Kings Hill INest Malling Kent ME19 4JQ lthrgln Money PLC Jubilee House Gosforth Newcastle Upon Tyne Tyne and Vlear NE3 4PL
THE SUSSEX ASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH CONTENTS Page Trustees, report Statement of trustees, responsibilities Independent examlnefs report Statement of financial activities statement of financial position Notes to the financial statements 9-21
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report and financial statements for the year ended 31 Dember 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 goveming document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "P£counting 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 {FRS 102)" ObJectlve8 and actlvltles The objects of the charity are defined in Clause 3 of the artides of association as: 'Th8 objects of the Association are the relief of persons who have splna bltlda andlor hydrocephalus or allled or related disorders who are resident or were formerly resident in the counties of East and West Sussex and adjacent areas by provlding for their care, welfare, treatment, education and integration into society. The charlty's mission ststement Is 'Our mission Is to support all peopSe in Sussex affected by spina bifida, hydrocephalus and other related conditions to achieve their potential, whilst promotlng understandlrvJ of, and respect for, those with these conditions.. The charity aims to provide public benefit to the section of the public affected by these dlsabilities by providing th8 services described below under'meeting Objectives.. It is the aim of Saspire to provide work experience and personal development to Sasbah volunteers and service users. The main long-term sources of revenue are contracts with third parties for outsourced work and direct sale of products such as Christmaslgreetings cards and other goods. It has also been realised that the social enterprise will rely on a level of grant income. Public benefit The charty aims to provide public benefit to the section of the publlc affected by these disabilities by providing services described below under "Significant activities and achievements against objectives" The trustees have paid due regard to guidance Issued by the Charity Commission in deciding what activities the charity should undertake. Achlevements and performance Signifrant activities and 8chievements ag8inst obieclives Servlces to Groups Day events.. 321 were held, including sports. games, meals out, theatre trips and crafts. 41 Meetings of local support groups were held around the county, enabling service users, families and staff to meet each infomally. Bourne Free Social Club in Eastbourne is run by Sasbah and met fortnightly open to those with any physical andlor learning disability. This also a fortnightly online group throughout the year. 42 people with disabilities attended a well-established social enterprise providing work experience to seNice users, and employing a centre manager and a training & development officer. Contracts of wo wer8 completed by staff and volunteers and Servi users. 232 online support groups were delivered throughout the year including bingo, art, games, quizzes, exercise classes. Boume Free and Virtual Advisors. Our youth development programme included 3 residential breaks. We held a 5 day adutt residential break in Blackpool
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Servlces to Individuals Personal service provided to over 500 Servi users and a further 500 plus of their families or carers. Advisers gave individual support and advice on welfare benefits, finance, health, education, accommodation, transport. relats"onships, care issues etc. Assistance was provided in finding external funds to benefit Servi 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 duts'es. Newsletters were widely distributed in 2024. An E-news letter was distributed monthly. Website at www.sasbah.or .uk is updated and maintained regularly. Gun Hill Centre was used for social enterprise activity and provided an activty base and point of contact. Sasbah's Adviser service supported many people in Sussex affected by reductions in government support. Grant Maklng Pollcy Sasbah changed its policy on welfare grants in 2013 to reflect the fact that assistance to members may be given In finding grants for welfare purposes from outside bodies, but that Vlfare grants to individuals will not be mad8 by Sasbah Itself. Flnanclal rovlew During the year the charity receivad total income of £271,204 (2023: £230,663), and Incurred total expendlture of £259,849 (2023.. £252,092) leavlng Unrestricted funds of £231,530 and Restricted funds of £34,500 at 31 December 2024. Sources Funding is attracted from many sources including trusts, counly councils, and other local aulhorities. Major funders ara listed in the notes to the accounts. Active fundraising is maintained in the community, including collections and events. SASBAH staff includes a trusts fundraiser to manage grant applications. Performance Income has been sustained durlng the year despite a dlfficult fundraising dlmate; we have contlnued to maintain a good relationship with trusts and foundations to whom we are well known. Planned servlces and adivities have been continued and developed, and reserves have been maintained. The charity endeavours to recover some overhead costs within service grants, using full cost recovery procedures. The budget for 2025 has been approved. Saspire fundlng Saspire's business plan indicates that although its level of activity is developing, the company will not be profftable for some time, if ever. Sasbah fundraising has been successful in obtaining restricted grant funding for the purpose of social enterprise so that Saspire does not form a net cost to the other funds of the charity. However, as the turnover is not as high as we anticipated and the fact that government have increased the trading levels for charities, it has been decided to keep the service within Sasbah. In 2024, in addition to trading income Saspire has been supported by funding from.. Axis Foundation, Patricia Routledge Foundation, Austin Hope and Pilkington Trust, February Foundation and Douglas Arter Foundation. Investment pollcy The charity does not have any investments other than cash deposits. The trustees are empowered to invest widely under Clause 4 & 8 of the articles of association. However. the charity does not hold sufficient fuTrJs to justify investments other than deposit and current bank accounts. Such accounts are chosen so as to balance convenience, security, reasonable interest, and good service. and to spread risk.
THE SUSSEX ASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Futurn Plan$ To continue to maintain, enhance and 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 Saspir8 in house as a Sasbah seNice. To continue to develop new strategic and business plans for Sasbah. Continually develop initiatives for data management and measuring outcomes. Plans to develop on the hybrid style of support servi$ that we have created. Expand on our digital transformation as an organisatlon. After nearly 19 years at Swan Wood Park, our landlord obtained permission to convert the building5 into housing, and we were evicted. At the beginning of 2025, we partnered with the JPK Project and moved to rent their splendid premises at the JPK building, 39 Church Street, Eastbourne BN21 1 HP. Recruiting more trustees will be a focus for 2025 Increasing income generation from our new site Establishing a retail outlel at the new site Review and develop servic8s in West Sussex Reserves policy In accordance with CC19 the Trustees have adopted the following pollcy.. The ch8rfty needs to hold financlal reserves in order to.. -assure continuity of support to those it benefits -assure continuity of employment to its staff -pemiit any changes needed to be made in an orderly manner -provide some capacity to launch new projects For these purposes the trustees alm to hold monles equivalent to beeen 4 and 12 months average expenditure, overall and within each of the charity's projects. The trustees will allocate or retain monies for each of th& projects to achieve the above reserves level as funds become available. The trustees will review the actual reserves level annually 8nd reallocate funds accordingly. Marrisk8 The trustees consider that the main areas of risk to the charty are income loss, personnel loss, data Ioss and external claims. The trustees assess these risks In each area of activity and introduce procedures to eliminate risks and minimise those which cannot be eliminated. The Association maintains employer's. public liability and buildings insurance. The trustees review the area5 of risk and procedures annually to ensure that new risks are identrfied and that the exposure to risk is minimised. Structure, governance and management The governing document of the charity, which was founded in 1965, is the Constitution adopted at its AGM in 1995 and amended in conjunction with the Charity Commission in April 1999. However in 2018 the charity was incorporated and so now has articles of association that were adopted on 1st Jan 2018. The Association is run by a board of trustees. The committee meets quarterly and includes adults with relevant skills and experience. All stsff report to the Chief Executive OffIr who in turn reports to the board. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were= Mr T McDemiott-Roe Ms C Kirby Ms H Lewis Mr M West Mr I Wooler Mr5A Filtness (Resigned 28 November 20241 (Appointed 28 November 2024)
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS ALSO KNOWN AS SASBAH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Staffing and facllltlos Saspire is rnn by the Chief Executive of Sasbah with assistance from a Centre manager, a training & ijevelopmgnt f1c QLI nnrt wnrlrAry anA vo!iJnteerE. Managemènt Chi8f ExecutlV8 Officer runs Sa5bah with the trustees. A handbookls rnalntalned as a reference for staff and volunteers. Trdlning is provided in 5pln2 biffda, hydrocephalus and related issueslconditions. Training 15 attended by staff, trustees arKI volunteer5 locally and nationally. relakn'ng to Sasbah services, to Llidriiy iritllldy¥IIi¥II¢ Yriu i¥ydl LYJITIPlic*llLtr. The reserv85 policy is reaffirmed annually by the trustees. The risk assessment Is reviewed periodlcally by the trustees, and reafflrnied annually. Safeguarding Ss key to Sasbah'8 operation and trainlng Is undertaken annually by all staff and volunteer8. Volunteer8 Over 60 volunteers a5SiSted in fundralslng. activities and ev8nts. D15closure and Barring Servlce checks are obtalned for volunteers where appropriate. Trvslws The arts'cles of aB8ociation provldes for a chair elected for a tenn of office as datarmined by the boaid of trustee$. There shall be al least three and no more than ten trustees. New tnJ8tees are ¢hos8n to en8ur8 repres8ntation of related interasts, and appropriate sklll8 and experience. They may be rAlryOPted by the truste8 cornrnittee prior to meetings and on an ongoing basis. New trustees are introdured to the trustee body and to the stsff, and are provlded wllh a h8ndbook Mntaining the artldes of a58OGlation, policy manual and other reference materf81. The trustee8' report was approved by the Board of Trust888. Mr T McDemiott-Roe Trustee 29 September 2025
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees, who are also the directors of The Sussex Association for Spina Bifida And Hydrocephalus for the purpose of company law. are responsible for preparing the Trustees, Report and the financial stateMt$ in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting practi>. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the stste of affairs of the charity and of the incoming resour5 and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to= select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable st8ps for the prevention and detectlon of fraud and other irregularltles.
THE SUSSEX ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS ALSO KNOWN AS SASBAH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS I report to the Trustees on my examination ol the financial statements ol The Sussex Association for Spina Bifida MJIV AvIv1•01ty ju l¥ ldl IEYI Iiy j IVI Liiv +3iidw a i utsutsriiLwt LvL¥. Responslbllltlos and balls of roport As the trustees of the charity18nd olso its direc10 for the purposes of comp8ny18wl, you are responsible for the PparatIOn of the ffnancial statements In accordance with Ihe requirements of the Companie5 Act 2006. Ily Oiv I ivi iV4uiiau &G be aiiuiLuu ui iurFi i art 16 a Yyavii iiial u iti Iifianciai gi(¥tGl1 IGiiLa ulu tr12it I I¥11 IS aauaiivu li the Companies Act 2006 and ara eligible for independent examinats'on. I report in r88pect of my examination of the charitys financial ststements carried out under sectlon 145 of the Charlties Act 2011. In carylng out rny examlnatlon I have followed the Directions given by Ihe Charity Commission under section 14515){bl of the Charllles Act 2011. Independent examlnerfs ststement Slnce the charity's oross Income exceeded £250.000, the Independent examlner must be a member of a body Ilsted in section 145 of the Charities Act 2011. 1 c1)nfi that l am qualified to undertake the examination because l am a member of the InstStute of Chartered Accounl8nls in England end Wales, which Is one of the listed bodles. I have ccffipleted my examination. I confinn that no matters have come to ffly attentlon in connectlon wlth the exarnlnatlon glvlng me cause lo believe that In any material respe¢L' accounting records ware not kept in respecl of the charity as requlred by secilon 386 of the Compan188 Act the financlal statements do not 8ccord wilh those records. or the financial staternents do nol rA)mply with the accounting requlrements of section 396 of the Companies Act 2(h)6 other Ihan any requirement that the financial statements give a true and fair view, which is not a matter consldored as part of an independent examination; or the financlal slalernents have not been prepared in accordance with the method5 and prfnclples of the Statement of Recommended Practic8 for accounting and reporting by charities applicable io chariti88 ri and Republlc of Ireland IFRS 102). I have no concerns and have come across ¢)ther matter3 In connection vlth th• examination lo which attentlon should be drawn In thls report in order to enable a proper understandlng of the financial statements lo be reachad. John Caladlne FCCA CTA FCIE Caladine Limlted Chanty House 22 Upperton Road Easlboume East Sussex BN21 IBF
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Restrlcted funds funds 2024 2024 Total Unrestrlcted Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Other trading activities Investments 49,483 37,778 2,638 181,305 230,788 37,778 2,638 63,922 28,848 2,114 135,779 199.701 28,848 2,114 Total Income 89,899 181,305 271,204 94,884 135,779 230,663 Expendlture on: Raising funds Charitable a¢tivitles 25,524 57,115 25,524 234,326 24,065 99,653 24,065 228,027 177,210 128,374 Total expendlture 82,639 177,210 269,849 123,718 128,374 252,092 Net Incomel(expondltur•) and movement In funds 7.260 4,095 11,366 (28.834) 7,405 121.429) Reconcillatlon of funds: Fund balances at 1 January 2024 224,270 30,405 264,675 253,104 23,000 276,104 Fun'd balanc•8 at 31 Do¢•mb•r 2024 231,530 34,500 266,030 224,270 30,405 254.676 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
THE SUSSEX ASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS
ALSO KNOWN AS SASBAH
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
2024
2023
Notes
Current assets
Trade and other ¥eceivab18S
Cash at bank 8nd in hand
13
4,955
263.703
5,571
252,152
268.658
257,723
Gurr•nt iiabiliii•s
N•t curr•nt a•*•ts
266.030
254,675
The fund• of th• charlty
t
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles Company Informatlon The Sussex Association for Spina Bifida And Hydrocephalus is a charitable company limited by guarantee incorporated in England and Wales. The registered office is 39 Church Street, Eastbourne, East Sussex, BN21 1HP. 1.1 Accountlng conventlon The financial statements have bean prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS 102}" The charity15 a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charltles not to prepare a statanent of cash flows. The financial slatements are prepared in st8rllng, whlch Is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds can be used in accordance with the charitable obj8Ctives at the discretion of Ihe trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds can only be used for partlcular restrlcted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 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. 1.4 Incom• All income is recognised in the Statement of Financial Activities once the charity has entitlement to the 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. Cash donations are recognised on receipt. other donations are r8cognis8d once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipl or otherwise if the charity has been notified of an impending dEtribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng policies {Continued) 1.5 Expendtture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, 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 dIrl costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Cash and cash oqulvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-tenn liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilitias. 1.7 Flnanclal Instruments The charity has elected to apply the provislons of Section 11 'Basic Flnanclal Instruments, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc flnanclal assets Baslc financial assets, which include trade and other receivables and cash and bank balances, are initlally measured at transaction pric& including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnancial liabilitles Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilits-es if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effeth've interest method. Derecognition of financlal liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 10-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies (Continued) 1.8 Employee beneffts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination beneffts. 1.9 Retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Crltlcal accountlng estimates and Judgements In the application of the charlty's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associat8d assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from thes8 estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donatlons and legacles Unrestrlcted Restrlcted funds funds 2024 2024 Total Unrestrlcted Restrlcted fund8 funds 2023 2023 Total 2024 2023 Donations and gifts Legacies Trusts and Foundations Local Authority Grants 20,383 20,383 20,471 2,101 41,350 20,471 2,101 165.774 11,355 29,100 152,877 28,428 181,977 28,428 124,424 11,355 49,483 181,305 230,788 63,922 135,779 199,701 Donations and glfts Donations Gift aid 20,310 73 20,310 73 18,982 1,489 18,982 1,489 20,383 20,383 20,471 20,471 11
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other trading actlvltles Unrestrlcted Unrestrfctsd funds funds 2024 2023 Fundraising events Wallpaper samples & Christmas cards 9,241 28,537 10,213 18,635 Other trading activities 37,778 28.848 Incomo from Investments Unrestrl¢t•d Unrestrlctsd funds funds 2024 2023 Interest receivable 2,638 2,114 Expendlture on ral8lng funds Unr88trlcted Unrestrlcted funds funds 2024 2023 Fundra181ng and publlclty Fundraising event costs Staff costs 7,138 15,576 7,629 14,772 22,714 22.401 Tradlng Costs Christmas cards 2,810 1,664 Total costs 25.524 24,065 12-
THE SUSSEX ASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditure on charitable actlvltles Charltsble activities Charitable activities 2024 2023 Dlrnct costs staff costs Insurance Project expenditure Advertislng Sundry 98,211 2,679 84,200 2,781 393 91,333 2,398 80,033 5,362 121 188,264 179,247 Share of support and governance costs (see note 8) Support Governance 41,995 4,066 44,328 4,452 234,325 228,027 Analysls by fund Unrestricted fund8 Restricted funds 57,115 177,210 99,653 128,374 234,325 228,027 Support costs allocatsd to actlvltles 2024 2023 staff costs Office expenses Bank charg8s Governance cost5 39.828 2,262 (95) 4,066 38,337 5,848 143 4,452 46,061 48,780 A l edbe Charitable activities en.. 46,061 48,780 13-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support costs allocated to actlvltles {Continued) 2024 2023 Governance costs comprlse: Independent examination fees Accountsncy Bookkeeping 682 1,512 1,872 900 1,680 1,872 4,066 4,452 Net movement In funds 2024 2023 The net movement in funds is stated after chargingl(crediting)'. Fees payable to the charity's independent examiner.. lor the independent examination of the charity's financial statements for other financial services 682 1,512 900 1,500 10 Trustee8 None of the trustees (or any persons connected wth them) received any remuneration or benefits from the charity during the year. 11 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 145,411 5,482 2,722 137,131 4,754 2,557 153,615 144,442 The average number of full-time equivalent {FTE) employees during the year was 5 (2023: 5). There were no employees whose annual remuneration was more than £60,000. 14-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Employees (Contlnu8d) Remuneration of key management personnel The remuneration of key management personnel was as follows.. 2024 2023 Aggregate compensation 47,416 43,799 12 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitsble purposes. 13 Trade and othor recelvables 2024 2023 Amounts falllng due wlthln one year: Trade recelvables Prepayments and accrued income 1.375 3,580 636 4,935 4,955 5,571 14 Current Ilablllt108 2024 2023 Accrua13 and deferred Income 2,628 3,048 16 Retlrement beneflt schem8s 2024 2023 Deflned contrlbutlon schemes Charge to profit ar loss in respect of defined contribution schemes 2,722 2,557 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 15-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to spec5f5c conditions by donors as to how they may be used. At 1 January 2024 Incoming resources Resources expended At31 December 2024 Certain Geographic Area services Combating Social Isolation Advisers, Family & Other servlces Bourne Free Club & Youth Development Activities, Holidays, Residential Events and Special Activities Work Experience Servlces of Saspire 10,400 11,888 72,954 26,500 (10,400) 121.138) (70,543) (19,500> 9,250 6,589 2,000 9,000 9,000 39,303 20,260 (29,803) 125,826) 9,500 7,000 12.566 30,405 181,305 (177,210) 34,500 Prevlous year: At 1 January 2023 Incomlng resources Resources expended At31 December 2023 Certain Geographical Area Services Combating Social Isolation Advisers, Family & Other services Boume Free Club & Youth Development Acitvites, Holidays. Residential Events and Special Activities Work Experience Services of Saspire 3,000 9,050 16,400 27,299 15,225 (12,050) (7,150) (23,710) (30,225) 9,250 6,589 2,000 3,000 17,000 36,305 31,500 (36.305) (18,934) 12,568 23,000 135,779 (128.374) 30,405 16-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 17 Restrlcted income fund$ Purpose Payee Certaln Geographlc Area servlces Contribution towards the costs of any sepiices restricted to specified geographical locations. Miss Pannett Charitsble Trust Vvest Sussex Travel Society Haywards Heath Town Council Lewes Town Council Isabel Blackman Foundation Marsh Charitable Trust Frances and Eric Ford Charity Trust Longley Trust Adur Dlstrlct Council 250 1,000 350 2,000 3,000 1,200 500 1,000 1,100 10,400 Combatlng Soclal Isolatlon Contribution towards the costs of services combatting social isolation. Ernest Kleinwort Charitsble Trust Little Cheyne Court VNfjnd Farm (Sussex Communty Foundation) Charlotte Marshall Charitable Trust Burgess Hill Town Council RTR Foundation (Rix-Thompson-Rothenberg) 6,000 1,500 488 400 3,500 11,888 Advlsers, Famlly & Other servlces Contribution towards the costs of advice and advocacy and family support. National Lottery Community Organisations Cost of Llving Fund Garfield Weston Foundation Southem Gas Network (SGN) Safe and Wami Robert Orpwood Blott Settlement Little Cheyne Court IAfind Farm (Sussex Community Foundation) Lewes District Council Foreshore Charitable Trust Warburtons Foundation Horsham District Council Lottery 40,135 8,000 17,939 1,000 1,000 1,900 1,080 400 1,500 72,954 Bourna Free Club & Youth Development Contribution towards the costs of a youth development programme. Sussex Community Foundation Barbara Ward Children's Foundation Roy Hudson Trust East Sussex County Council - Life More Ordinary Langdale Trust Robert McAlpine Foundation 8,000 6.000 500 2,000 4,000 6,000 26,500 17-
THE SUSSEX ASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 17 Restrlcted Income funds (Contlnued) Actlvltles. Holldays, Resldentlal Events and Speclal Actlvltles Contribution towards the costs of age-specific residential I respite breaks and special activities. East Sussex County Council - Short Breaks Vvellesley Charitable Foundation Happy Days Children's Charity Bruce Wake Charitable Trust D'oyly Carte Charitable Twst John and Irene Foster Charity Tesco Community Grants Bentley Advancing Lives Grants Shanly Foundation Robert McAlpine Foundation 19.178 2,000 1,500 4,000 3,500 500 1,125 500 3,000 4,000 39,303 Work Experfence Servlces of Sasplre Contribution towards the costs of work experience and training. Axis Foundation Douglas Arter Foundation Austin and Hope Pilkington Trust Patricia Roulledge Foundation February Foundation John Lewis Foundation 1,760 500 1,000 2,000 5,000 10,000 20,260 Total restrlcted funds 181,305 18
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Unrestricted funds The unrestricted fvnds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposes. At 1 January 2024 Incomlng Resources resources expended At31 December 2024 New Premises Advisers SociallDigital Inclusion Family Support Community Development Work Experience General funds 80,000 30,000 30,000 20,000 20,000 40,000 4,270 80,000 30,000 30.000 20,000 20,000 40,000 11,530 89,899 (82,639) 224,270 89,899 {82.639) 231,530 Prevlous year: At 1 January 2023 Incomlng Resources resources expended At31 December 2023 New Premises Advisers SociallDigital Inclusion Famlly Support Community Development Work Experience General funds 80,000 30,000 30.000 20,000 20,000 40,000 33,104 80,000 30,000 30,000 20,000 20,000 40,000 4,270 94,884 (123,718) 253,104 94,884 (123,718) 224,270 New Premlses Monies set aside to contribute towards the purchase of a new premises if needed in th8 future. Advlser Monies set aside in case there is a shortfall in ndIng for the Advice and Advocacy service. SoclaVDigltal Incluslon Monies set aside in case there is a shortfall in funding for the social and digital inclusion activities. Famlly Support Monies set aside in case there is a shortfall in fvnding for family SUPF)Ort which indudes residential activities and individual support. 19-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Unrestrfcted funds {Contlnued Communlty Development Monies set aside for the future development of services and activities if needed. Work Experlence Monies set aside in case there is a shortfall in funding or income for our work experience activities carried out in Saspire. 19 Unrestrlcted Income funds Payee Fitton Trust Murphy Neumann Charity Anonymous B&L Leach Family Trust EF & MG Hall Charitable Trust Chlldwick Trust Fltton Trust 300 2,000 500 20,000 1,000 5,000 300 Total unrestrfcted funds 29,100 The 2023 financial statements incorrectly disclosed a grant of £1,500 from Murphy Neumann Charty. The correct amount received was £2.000. We would like to thank and acknowledge Murphy Neumann Charity for their generous support. 20 Analy818 of not assots between funds Unrestrlcted funds 2024 Restrlctsd funds 2024 Total 2024 At 31 Decembor 2024: Current assetsl(liabilities) 231,530 34,500 266,030 231,530 34,500 266,030 Unrestrfcted funds 2023 Restrlcted funds 2023 Total 2023 At 31 December 2023: Current assetsl(liabilities) 224,270 30,405 254,675 224,270 30,405 254,675 -20-
THE SUSSEXASSOCIATION FOR SPINA BIFIDAAND HYDROCEPHALUS ALSO KNOWN AS SASBAH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 21 Relatsd party transactions There Nvere no disclosable related paty transactions during the year (2023 - none). -21