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 De￿mber 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 V￿lfare 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 be￿een 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.
Ma￿rrisk8
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 OffI￿r 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 f￿1c￿ 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 stateM￿t$ 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 resour￿5 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 A￿vIv￿￿1•01￿ty 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
P￿paratIOn 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<estnctea Income lunds
Unreslrickd fvnds
34,>UU
231,530
iV.41J5
224,270
266.030
254,675
The company is enti￿ad to th8 exempuon from the audit requirement ￿ntaLl￿d in 58Ctlon 477 of the Companies Act
2006, for the year ended 310ecember 2024.
The directors acknowledge thelr responsibilities for coMp￿.ng wlth th8 requirements of th8 Companies Act 2006
with respect to accounting records and the preparatlon of tlnancial statements.
The members have not requlred the cornpany to obtain an audlt of Its flnan¢ial statements for the year In question in
accordance Wlth sectson 47b.
These financlal staiemenls have been prepared In accordance wllh the provlslons appllcable to companles Sub￿¢1
to the small companies regime.
The fin8ndal statements were approvad by the trnstees on
ber 2025
Mr T McDemiott-Roe
Trustee
Company reqlstratlon number10994693 (Enisand and Wales)

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 dIr￿l 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