**Annual Financial Report** For the year ended 31[st] May 2023
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**Spectrum Cambridge Registered Charity 1179618**
Registered Address: 115c Milton Road, Cambridge, CB4 1XE
01223 955404 hello@spectrum.org.uk www.spectrum.org.uk
CONTENTS AND CHARITY INFORMATION
PAGE:
Trustees Report 2 - 7 Independent Examiners Report 8 Statement of Financial Activities 9 Balance Sheet 10 Notes to the Financial Statements 11- 14
TRUSTEES: David Heron David Knowles Dr. Malini Mital PRINCIPAL OFFICE: 115c Milton Road Cambridge CB4 1XE CHARITY NUMBER: 1179618 CHARITY INC CE014920 NUMBER : INDEPENDENT Ian Shipley FCCA EXAMINER: For and on behalf of: Prentis & Co LLP Chartered Accountants & Independent Examiners 115c Milton Road Cambridge CB4 1XE BANKERS: Barclays Bank 20-21 Cornhill Bury St Edmunds Suffolk IP33 1DY
## TRUSTEES ANNUAL REPORT
The Trustees present their annual report and financial statements for the CIO, Spectrum Cambridge, for the period ended 31st May 2023.
The financial statements comply with the Charities Act 2011, the Trust Deed and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2019).
## STRUCTURE, GOVERNANCE AND MANAGEMENT
Spectrum Cambridge (Spectrum) was incorporated as a Charitable Organisation Incorporated (CIO) by the Charity Commission of England & Wales on 21st August 2018 under registration number 1179618. Spectrum is governed by a Trust Deed.
Spectrum's Trustees are in place to manage the affairs of the CIO and may, for that purpose, exercise all the powers of the CIO. The number of Trustees can never fall below three, but no upper limit is imposed as a maximum that the CIO can appoint should it wish to. The Trustees are supported operationally by a volunteer management team and its employees.
## ORGANISATION AND APPOINTMENT OF TRUSTEES
Spectrum retains long-term Trustee commitments from Mr David Heron, Mr David Knowles and Dr Malini Mital, working as a collective and being supported operationally by the management team, senior team members and volunteering pool. Furthermore, Trustees with suitable skill sets will continue to be recruited as and when needed, and people can be identified.
The recruitment process involves (apart from safeguarding – see below) an induction into the activities of the charity and the provision of essential documents such as the Trust Deed and latest accounts. New Trustees are also reminded of the Charity Commission's guidance on public benefit.
## SAFEGUARDING
All Trustees and Volunteers of Spectrum hold Advanced Disclosure and Barring Service (DBS) checks on the Update Service due to the nature of our work. Additionally, they also have qualifications in Safeguarding Children, Equality & Diversity, GDPR and Prevent Duty as a minimum. These are actively monitored and fully audited every 1-2 years (dependent on the policy) as a minimum, alongside additional policies. Safeguarding is paramount to Spectrum, and it retains a number of its team qualified to the high level of Designated Safeguarding Lead (DSL) status.
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## OBJECTIVES AND ACTIVITIES AND PUBLIC BENEFIT
## Spectrum Overview
Spectrum is a multi-award-winning, parent-led children's charity. We provide events, sessions and support for families of children with Autism, additional needs, learning difficulties, and disabilities. As an organisation, we are family-focused, advocates of collaboration, passionate about increasing inclusion and reducing isolation whilst supporting Special Education Needs & Disabilities (SEND). Our membership is free.
Our focus is to support children in being themselves without judgment. To provide opportunities for them to improve their social development and well-being alongside their family. Collaboration with our partners is hugely important to us in improving community cohesion, allowing the creation of new options for families to experience in their communities and making a difference. Our HQ is based on the Cambridgeshire and Suffolk border.
Furthermore, we are also proud to continue being the leading UK distributor for Max Card. The Max Card helps make days out more financially accessible for families of children with additional needs.
We complement this further with parent-led support, an online community, digital engagement, and family worker support. Collectively, this helps create an environment supportive of a family's mental well-being and makes the most of creative imagination and fun.
## Spectrum Strategy
Spectrum's strategy is based on family-focused inclusion for those we support. We are working closely with communities, schools, local businesses, professionals and leading UK venues and organisations to create events, opportunities and support for families of children with Autism, additional needs and disabilities alongside their carers. This continues to develop through both real-world and online interaction.
Our events focus on a wide range of interactions, improvement of social skills and educational elements, mental well-being and positive health aspects of the family unit, recognising those around the child in their day-to-day lives. For those we work and partner with, we also create awareness of the needs of those they support to improve their delivery and considerations across additional needs, improving social communication and confidence all around.
## Spectrum Objectives
As a CIO, Spectrum's objectives in line with their Charity Commission registration are for the promotion of social inclusion and the relief of the needs of those with Autism, additional needs, learning difficulties, life-limiting conditions and disabilities, including their families and carers, who are socially excluded from society, or parts of society, as a result of their disability, in particular, but not exclusively for the benefit of young people through the provision of recreational and leisure time events and activities alongside support to assist their physical and mental wellbeing.
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## ACHIEVEMENTS AND PERFORMANCE
## Achievements
Since its inception, Spectrum has been incredibly humbled and proud to have been recognised for its work across the region with families of children with Autism, additional needs and disabilities, winning both the Cambridgeshire Live Community Awards and Luminus Community Inspiration Awards alongside community team member recognitions. We are continuously referred to by schools, GPs, Local Authorities and NHS teams for our lived experience and support. We are now also thrilled to have been recognised by the Crown for outstanding service and Covid support to Cambridgeshire.
## Performance
At the time of the report, Spectrum has risen to support over 56,000 persons across our registered families and continues to see more than 150 new families join us on average, month in and month out. Over 88% of our members refer another family in the same position as themselves. We have seen over 14,500 referrals from such points as the NHS, CAMH, MHST, GPs, Education Settings, Social Care, Local Authorities, Community Groups, Medical Professionals and social media, encouraging families they work with to access Spectrum's services.
Spectrum is a huge advocate of making data-based decisions and actively tracks and analyses its metrics, data points, and digital footprints in real-time to continue to be as efficient and effective as it can be, based on a volunteer-focused core.
## Delivery
Spectrum continues to see well over 10,000 attendances a year to our events and sessions with our wide range of delivery and variance. Our services are constantly checked for suitability and viability against those we support with the venues they work with. We have over 34,000 medical conditions registered with us across additional needs and disabilities.
Our events continue to be family-focused, but the needs and interests of the children we support are very much at the heart of them. The team continues to deliver events from local small family settings through to the Disneyland Paris resort, creating opportunities large and small.
## Geographical Impact
Spectrum's core is based at its heart in Cambridgeshire, close to the border with Suffolk and reaching out across East Anglia's surrounding counties, moving down to Herts, Essex, Bucks, the South and South-East corridor and the counties that surround it. We also provide remote support and consultation beyond these points across the UK.
Through organic growth and ongoing referral via a multitude of growing sources, we continue to see demand for our events, services and support come through consistently in all directions to us. Our systems allow us to support families remotely and compassionately, regardless of geography.
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## Testimonials
Spectrum has been delighted to receive extensive positive feedback from those they support and work with. A small example of these are as follows:
_"Spectrum has been a lifeline for our family; not only have we had some amazing experiences with the events, but we have also met a very supportive team and hopefully some lifelong friends. We cannot thank Spectrum and the team enough for all that they do."_
## "Spectrum gives us the opportunity to gain new experience as a family, which would not usually be possible in an understanding and supportive environment."
_"We are so lucky to be part of the ever-growing Spectrum Family. Spectrum amazes us no end with the trips and opportunities organised for the children and their families. But for us, as a family with a child in a wheelchair and complex medical needs, it's the finer details that make such a difference. It's talking to her, not over her. It's sitting in the front row at the panto so she can focus. It's catching that moment on camera for us because we've run out of hands. It's knowing they're there if we need an extra pair of hands or listening ear. Spectrum is about fun, ability and friendship."_
_"We are very proud to work with Spectrum and support the amazing work they do with young people. The events and support they offer families are truly inspiring!"_
_"This year I have had the absolute pleasure of working with Spectrum Cambridge, and it gave me a very personal insight into how it's run, why it's run, and in general, it shone a light on the people who run it. This Spectrum team stands out as truly special. Not only are they absolutely professional and resolute in achieving their goals, but their passion is unwavering. This is evidenced by achievements to date and how positive planning is being developed to strive for their next targets. The charity has typically the ideals and positive goals that exemplify many 'good causes', but the special drive within Spectrum is infectious. They want to create an environment for people with Autism not only to feel comfortable but to have fun and learn, all while raising awareness generally. Spectrum Cambridge will clearly go to the ends of the earth to achieve these goals. I was honoured to work alongside this highly motivated team and found it incredibly refreshing to witness a charity that is so focused on catering for each individual who decides to jump on board. It is my sincere wish and indeed expectation to see them prosper and subsequently help more and more people in the very future."_
## "Don't know how you do it, but please keep doing what you're doing! Means so much to so many families!"
_"Here at the National Trust, we are very proud to work with Spectrum. The work they do is so valuable to our local community, and the need for them doing the work they do is great. At the National Trust, we are all about sharing our special places forever and for everyone and working with Spectrum is another great way of helping us achieve exactly that."_
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## SPECTRUM TEAM
The Trustees and its beneficiaries would like to express their gratitude to the Volunteer Core Management Team comprised of:
Justin Heron – CEO & Operations Amy Heron – Operations & Events Richenda King – Financial Manager & Safeguarding Alex Knowles - Commercial
The Trustees continue to recognise and thank all additional volunteers, child mentors and minimentors and are incredibly grateful for their continued support of its events, activities, awareness raising and administration.
## SPECTRUM MISSION
To be a pivotal part of our community and become a recognised benchmark of support for families of children with Autism and additional needs. To embrace inclusion while providing inspiration.
## SPECTRUM VISION
To show that it can be great to be different. To transparently provide creative opportunities, social gains and exceptional support to every child and family that we work with, without judgement.
## FINANCIAL REVIEW AND RESERVES
The financial results for the period ended 31st May 2023 show that the charity made a deficit of £5,071 (2022: deficit of £19,425).
The charity has a deficit of free reserves of £14,306 (2022: surplus free reserves of £17,957). The deficit is in part due to year-end timing differences against our major income points in the year and grant arrival dates, delays and realignment of fundraising initiatives to coincide with our financial year and planned expenditure. The Trustees expect this situation to reverse in the coming years with additional fundraising and events already priced to contribute to the operational costs of the charity and increased revenue. The Trustees have reviewed the amount that should held as free reserves to ensure the charity is able to meet all its responsibilities if a significant adverse event were to occur and are of the opinion that the charity should hold a minimum amount to cover six months' wages and running expenditure estimated to be £20,000.
Spectrum is delighted to have been awarded £441,148 over 3 years by The National Lottery CF, which further protects our future. We are also presently working to extend this further by £60k in the very near future.
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## RISK MANAGEMENT
Trustees have identified the major risks to which the charity is exposed. Those risks have been reviewed, and systems have been established to mitigate those risks. With a policy and risk manager in place from the point of inception, this is an area that is always proactively managed.
## STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and applications of resources, including the income and expenditure of the charity for that period. 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;
• state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements
• prepare the financial statements on a 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 Charities Act 2011.
They are also responsible for safeguarding the assets of the charity and, hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and the financial information included on the charity's website.
27/03/24
This report has been approved by the trustees on ………………………………………………………..
and signed on its behalf.
…………………….…………………….
David Heron
Trustee
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## SPECTRUM CAMBRIDGE
## FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2023
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPECTRUM CAMBRIDGE
I report to the charity's trustees on my examination of the accounts for the period ended 31st May 2023 of Spectrum Cambridge.
## RESPONSIBILITIES AND BASIS OF REPORT
As the charity trustees of the CIO, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts carried out under section 145 of the Act. In carrying out my examination, I have followed all applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ian Shipley Ian Shipley (Mar 27, 2024 14:05 GMT)
…………………….…………………….
## IAN SHIPLEY FCCA
FOR AND ON BEHALF OF:
## PRENTIS & CO LLP
CHARTERED ACCOUNTANTS & INDEPENDENT EXAMINERS
115c Milton Road, Cambridge
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SPECTrUM CAMBRIWE
FINANCIAL STATEMENTS FC* THE YEAR ENt*O 31ST MAY 2023
STATEMENT OF FINNtrICIALACTIVITIES
2023
2022
To1 Resirtted UDRar¢Ted
Tot
Not•1
INCOME
Gnts and donatson5
ChaThtsbb& attr¢4..
Events and fundNn9 év*nts
85.016
5.564
90.580 24.973
4.589
29.562
80.963
80.963
58.173
58.173
TOTAL INCCME
85.016
86.S27 171.543 24.973
62.762
B7.735
EXPENThTURE
Ra$ing fvnds
Chantati@
.940
7.746
54.140
7.746
99.414
59.854
TOTAL EMPENfxTURE
59.BS4
116.760 176.614 45.274
61.886 107.160
NEf INCOMElItEFICln F(JITHEYEAR
25.162
B76 119.425)
REcCOLlATION (E FUNOS
Totsl Fund balancè btought fomard
20.246
18.9S8
39.204 40,547
18.082
58.629
Totsllund balance caméd
45.408
34.133 20.246
18.958
39.204
The StatÈment oFFinanc&il P£tivities Includ•$ all g4n8Jnd lossÈs rècognid In thè All thi¢¢m* and eApndAur•
deDwe FM WNlhvin9a¢tivn*s.
Th• pty•$ 11 10 14 f¢ttD of th•s* hanc4laaf•rn•n
SPECTRUM
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SPECTRUM CMBE
FINANCIAL STATEMENTS Fcft ThE YE4R ENtEO 31ST MAY 2023
BAL4NCE SHEET
2023
2022
N¢S
FIXEDASSET5
14.476
23.405
CURRENT ASSETS
tbbtons
Cath al ttkartd Ih hahd
38.944
4.275
88.480
38.988
UABILITIES
ct•drtO. Amountt falling duè wthin on• y•4r
68.823
23.189
NEf CURRENT ASSETS
19,657
15.799
TOTAL NET ASSETS
34.133
39,204
ThE FUNCE THE CHARITY
RestrQd Funth
Unr@stfftdfunds
45.408
20,246
IB.95B
TOTAL ThARITY FUNDS
39.204
Th• financvAI apF¥vv•d by thw Ttua••5 Qll
DavKI H•ron
Twstee
Thé notes on pag85 1 I to 14 fotm partof linancLg1 st&*monts.
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SFECtRUM CAMBRI
FINANCIALSTATEMENTS F( THEYE4R ENtED31ST klAY 2023
NOTES TOTHE FINAMCIAL STATEMENTS
ACCCIJNTING PCiICIES
la) 8ASIS PREPARATICW FINANOAL STATEMENTS
The Iinan¢*l have been undèrthe hi4T¢ii¢4 ¢w ¢QhYenwhwith i*msE¢tsgn*ed
ai ¢0# ¥alu¢ tsThÈw* sk¥ed Ih The hoiesio ihe* hnats¢lal STaT¢m¢MS.
ThÈ financ1 staièmènts haw bèèn pwepared in x£ordaThc8 wih the of Rècomménded Prxr£e'.
ActouTh1i and RèForning ty CharnÈs prèpann9 th8ifaccounts with thè Financial
Slartda appkaW Unrted n9M and Réputrlieof Ifid IFRS 1021 lis4d In (ktobÈt2019 and
151 January 201913ndthe FlAantl Standad awitablè in rhÈ Untyd KiThg&M and
Rppublr of IFRS 1021 tho chrt5 Att2011
The Fun¢tn¢efft¢y of the thaThty Bstedfftg andthe ¥¢ouThts a wesented in ihat ¢urrpn¢y.
The TMs*es¢¢n*dei iheE ère no M¥ren4 ynttrrainT*sabovi the CIO'S abiky w ¢ontiDue as a90119
conttm. The ¢h*qY'sfÈ resew# in dekrt the year bjt athe ihe tine ¢F*nin9The sNuaton
has ImPiOYed.
Ibl STATEMENT Cf CASH FLthVS
Thè Tmsrèes have optsd fOTakn olthè amèrdmèntto Ch*S SORP FRS 102. only
rwrtham$a[* rè9UltÉd TO aS7atèmèntcl C*h
(() INCOME
rgprFson15tho the Cllys Olary amitips. Incornp in th
rd rhè owlSl0n Is to tèlPt andthè amount tan bÈ mÈ*utÈd tÈasonable
Ceryainy. No ii¢ome Is sr* ret ¢Fany a5S(KlaTed exFehdwre.
Idl EXPENCITURE
Allexpendryurt i4a¢¢ovnted Foiohan b*is.
Chatstabk Compiix ihos¢ ¢¢stS iTh¢vred by ih* CIO In the delivery of (Sa¢TWf*S
Se1¢&$ Tts nefla*S. Expendttu¢ $alk)¢4ed TO exwn* L*$
(•) FIXEDAgSm AND DEPRECIATI
Tan9lEdÈ Ièd assÈt4arè sratèd ar eosi 4% dÉprèt. IS p¥Èd taltULtttsd ro
wmo off thp a55e15. le thpir pslimatpd slaalv1W. ovgithqirpxpprtpd +11 tyn
Tho fohvbin9 ba5
Cff¢e eqvynenT
-25%%alt hne
Ifi TAWTrON
The ¢harqy has k£ use of SC*P w ¢¢Thrit*a WbItN£fI£filNy undei FR$ 102 and ¢
TheEf¢re fi¢m Cowmion Tai.
SPECTRUM
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SPECTRUM cAMBRIE
FINANCIAL STATEMENTS FC* ThE YEAR ENEED 31ST MAY 2023
NOTES TOTHE FINANCIALSTATEMENTS
GRANTSAND mNAnONS
2023
2022
Total RÈstrictÉd utsrèqrd
Restrtted UntÈstfflcted
To
N4nal Lotrory
Te0 Grounthw>th5
P05tcod@ TtUSt
Oth*
85.016
85.016
s.ooo
19.973
5,000
19,973
4,589
5.564
5.564
4.589
85.016
5.564
90,580 24.973
4.589
29.562
FuN[l$lG
023
2022
Costs of wlng funth
4.940
7.746
EXPENf4TLIRE ON
CHARITABLE ACTIVITIES
2023
2022
Totsl R8stnctéd Urest@d
Re51red UnrestKtÈd
Tot
4S,436
63.258 31,640
1,046
2.069
27.334
58 974
.862
Cther5t4W
Mk45•
IndFp•nd•M •xam•(S f••
O*pt•ci•lion
327
1.5B3
4B6
2B7
8.801
1.040
10.030
448
10.04B
666
8,801
500
448
Sund5
Pmtrng. ènd statv)n*ry
In5UWCg
Events
643
468
1.402
1.870
1.500
494
323
8,589
769
323
80,778
638
2,482
2,370
295
80,778
638
3.SOY
3,333
769
ComputiDg 515
eank thae5 ?nd COTrrnmS
4.193
286
2?5
2e6
59,85
54,140 99,414
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STAFFCCtsTS
No tèmunèrdrlon VAS *iy olThe Twgr•ès In ye*. any •*yns•s rèlm6[s@d TO thèm.
2023
20
62.103
694
57.090
1.6B4
200
got1 Sècurty ta
P•nIn$
63.258
58.974
The &Vee nUb?1 Df ernpbyee5duDng ihe ppnpd Y5 312022.. 31.
No membèrtyf**eamed more ihlh E60,000
Thè mana)èmèrn person1 oFihe Cltstom¥ ofthè Tru*Èès vthogiw thèKtime fÈty.
FIXEDASSErs
cIF
Equymént Equitxnent
2023
2022
COST
cèat IstJun
Add*ion%
40.234
39.5B1
653
nts431stM
40.234
DEPRECIATION
ea 151 Jun¢
Ch¥we l¢rihe ye
16.829
10.048
6.799
10.030
26.877
16.829
NEf BDXVALUE
t31*May
14.476
23.405
DEBTC
2023
2022
herde0
Tfa&
2.223
24.468
10.245
49.$36
CRECIT
2023
2022
defe¢ in¢ome
Tax and so¢k4 *¢vnty ¢
56.365
12.458
S.365
68.823
23.189
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**Signature:**
**Email:** justin@spectrum.org.uk
**Signature:** Richenda King (Mar 27, 2024 14:21 GMT) **Email:** richenda@spectrum.org.uk
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## Spectrum Accounts 2022-23 Signed
Final Audit Report
2024-03-27
Created: 2024-03-27 By: Justin Heron (justin@spectrum.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAbAa9oyN2oKJK12LyFVYs8fgcXZ7MlwXg
## "Spectrum Accounts 2022-23 Signed" History
Document created by Justin Heron (justin@spectrum.org.uk)
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## Document emailed to Justin Heron (justin@spectrum.org.uk) for signature
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## Document e-signed by Justin Heron (justin@spectrum.org.uk)
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## Document e-signed by Ian Shipley (ian.shipley@prentis.co.uk)
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## Document e-signed by Richenda King (richenda@spectrum.org.uk)
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Agreement completed.
2024-03-27 - 6:47:38 PM GMT