**Charity Registration No. 1188079**
## **WORCESTER SNOEZELEN CIO**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2024**
## **WORCESTER SNOEZELEN CIO**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|E Rhodes (Chair)||
|---|---|---|
||R Blackbourn (Vice-Chair)||
||V Blackbourn||
||B O'Connell||
||A Bard||
||J Haycock||
||J Parker||
||R Procopiou|(Appointed 7 March 2024)|
||K Keenan|(Appointed 7 March 2024)|
|**Charity number**|1188079||
|**Registered office**|3 Turnpike Close||
||Oldbury Road||
||Worcester||
||WR2 6AB||
|**Independent examiner**|Kendall Wadley LLP||
||Granta Lodge||
||71 Graham Road||
||Malvern||
||Worcestershire||
||WR14 2JS||
|**Bankers**|CAF Bank Ltd||
||25 Kings Hill Avenue||
||Kings Hill||
||West Malling||
||Kent||
||ME19 4JQ||
## **WORCESTER SNOEZELEN CIO**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Statement of Trustees' responsibilities|6|
|Independent examiner's report|7|
|Statement of financial activities|8 - 9|
|Balance sheet|10|
|Notes to the financial statements|11 - 32|
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 MARCH 2024**_
The Trustees present their annual report and financial statements for the year ended 31 March 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 constitution, the Charities Act 2011 and "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) (effective 1 January 2019)".
## **Objectives and activities**
The Worcester Snoezelen CIO is established to provide multi-sensory therapy facilities for people within the West Midlands.
## **Public Benefit**
The trustees confirm that they have complied with their duties under Section 17 (5) of the Charities Act 2011 to have due regard to the guidance in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
## **Achievement of Public Benefit**
Our aim is to provide accessible leisure and therapy activities for people of all ages who have disabilities and additional needs. The Worcester Snoezelen continues to retain a person-centred approach and in doing so aims to make our users feel valued. We actively take steps to enquire how we can meet the needs of our users and through the unique skills and expertise of the team we are able to accommodate nuances in behaviour which may prevent some people accessing other community activities. The range of activities, which have been user led in their development, can also assist with; reducing social isolation, encouraging people to realise their self- worth and potential, reducing agitation and support stress management. The Worcester Snoezelen celebrates the diversity of the people who use it and their feedback is paramount to the success of our service.
Worcester Snoezelen continues to run a self- referral service at financially accessible prices. The staff team is made up of 8 part time and 4 fulltime staff members and 1 apprentice. Many of our staff are long standing and have an array of skills and talents they use for the benefit of our members. Retaining staff and developing their skills helps continuity, enhances the quality of our provision and enthuses the staff team as a whole.
## **Quality Assurance**
Worcester Snoezelen is a committed disability friendly place and is registered with the Disability Confident provider scheme. Policies and Procedures are reviewed regularly by staff and trustees to ensure they are current.
- 1 -
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Review of Activities 2023 - 2024**
In September 2023 we proudly celebrated 30 years of Worcester Snoezelen offering life enhancing sensory activities. We marked our 30[th] year in several ways including our Arts Auction and Exhibition, 30[th] Celebration Showcase and community performances from Rock school. It was a wonderful opportunity to look back on how the charity had developed around the needs of the people who use our services. Additionally we took the opportunity at these engagement events to collect data and impact information from the people who use our services about the future of Snoezelen.
Our 30[th] year brought great joy to the charity with support from the Kildare Trust, which generously pledged a large sum to help develop the charity. This grant provided the opportunity for the charity to finally develop services and respond to demand. A phased capital project was created with professional input from One Creative ltd. Working with our landlords, the University of Worcester, we gained security of tenure by buying our building along with the adjacent land. Plans include refurbishing our existing building and creating facilities.
This year we have become registered as a Living Wage Employer. This is something we feel is of great importance given the financial climate and also how we value our talented staff. We recognise this increases the overall running costs within a time of austerity however the staff team and their wealth of talents and experience cannot be undervalued. They contribute directly to the overall success and sustainability of the charity offering high quality services.
We were delighted to have had such a community presence within our 30[th] year. There were 4 performances from Rock school and other musicians who access our music service. These included Party in the Park, Worcester Festival, Worcester Music Festival, an Aspire annual event. We also partnered with Jigsaw to create a piece of artwork to be on display on top of the Hilton Rd Screen House, Plinth. The artwork featured 150 colourful ribbons which were lit up and waved in the wind. The diversity of the colours reflected the diversity of Worcester Snoezelen and the people that make it so vibrant. We enjoyed publicity in the paper and when the installation moved to the Worcester Hive.
Our 30 year Showcase was a partnership event supported by the Arts Council. We hired the Bank House Hotel function room which added value to the event and partnered with Lollipop theatre who performed sign signing, Dancefest who performed an inclusive dance piece and Dance instructor Sabi spent time with our dancers to teach them an Indian dance piece. The event also saw a group yoga session with our members demonstrating yoga for the audience to join in with. It was an evening of much joy and the diversity of the event very much mirrored the eclectic nature of our services.
The richness of talent within our staff team allows for our in-house social events which were well attended. Our popular BBQ took place on a beautiful sunny July evening with our musicians providing entertainment. This event was supported by Droitwich Lions who provided the food and did the barbequing. Our Halloween disco is always a favourite with everyone dressing up and Halloween games and music. The annual boat trip with the Willow Trust saw our Activity Wednesday members enjoy music and games on board the boat.
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## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
We continued to run our core services and having recruited an Intern through the Rank Foundation, Time to Shine initiative we were able to capture qualitative and quantative data which demonstrates the reach of our services. The centre saw 13,213 sessions attended within the year. This included 4,160 attended sessions of music, 5,470 attended sensory room sessions, 1754 attended hydro pool sessions and Activity Wednesday, Sensory Play, Rock School, Baby Swim and Snoezey Sunday. Data collection showed that 75% of Activity Wednesday attendees said their FITNESS had improved, 100% of Activity Wednesday attendees said they made new FRIENDSHIPS at the session, 94% of Activity Wednesday attendees said their HAPPINESS improved, 56% of Activity Wednesday attendees said they learnt new SKILLS at the session.
Our Activity Wednesday service has continued to be a very popular day made up of activities such as cooking, sports, music, trips out and games. Sadly we have had to put restrictions on numbers of 60 people for our Activity Wednesday and Sounds Inclusive sessions due to size limitations on the premises we rent. This has not felt in keeping with our self- referral services and we look forward to having new facilities onsite within our phased future developments so that we can cater for this demand. Currently phone lines open on Mondays at 12pm and the spaces are full within ten minutes.
In addition to our core services we also delivered sessions for HAF, the Government funded Holiday Activity Food initiative. These sessions took the form of 2 hours open access of the centre with healthy food snack bags for free school meals children. These sessions were popular and we were delighted to meet new families who have repeatedly accessed the HAF provision to use us as an SEND provider. We are pleased to hear that we will also be providers of Shortbreaks through the same funder; Suttoncroft
We were saddened to lose our Community Engagement staff member and recognised the key role she played in helping us survive through the pandemic. There are plans to recruit a bid writer in the future. We recruited for a Data and Impact Intern with great success. This is a new role which we feel will have considerable benefit on the charity. We also welcomed a support staff member to support our activities.
The training taken part by members of the staff team included the mandatory Safeguarding, Health and Safety and Fire Safety and also included GDPR, Fundraising Regulations, Music Evaluation and Bid writing. In addition the Chief Officer commenced a Post graduate Play therapy diploma having successfully completed the certificate in Therapeutic Play with PTUK. The YSS Conference was attended and directly related to young carers which given the siblings we meet within our Snoezey Sundays we felt was very beneficial. Our Data and Impact Intern, Time to Shine Leader, and Chief officer, attended the Rank Foundation Time to Shine Welcome Leaders Conference in January.
We have been very grateful to the support from local groups who have given up their time to support the aims of the charity. Sanctuary Group have given volunteer days to make the garden look beautiful in preparation of the 30[th] Celebration event. Additionally the individuals who have so kindly given of their own time, treasure and talent to support the charity’s aims. This sort of fundraising and support helps the charity to continue thriving year on year. We also thank the people who use the Worcester Snoezelen for life enhancing activities and sensory therapy. Our eclectic members and the incredible staff team are what make Worcester Snoezelen the hub of sensory joy it has become over 30 years.
The need for revenue and core cost grants to assist with the sustainability of the charity is as prevalent as ever with cost of living increases. We are currently able to generate 55%- 60% of our income through the heavily subsidized fees and charges of services. The deficit is made up through grants, donations and sponsored activities.
## **Financial review**
This year total incoming resources exceeded outgoing resources by £630,320 (2023: £30,495 outgoing exceeding incoming resources). During the year a grant of £631,000 was received from The Kildare Trust to assist with the purchase of the charity building and its development.
The total funds held by the charity at the year end amounted to £1,048,818 (2023: £418,498), this included restricted funds of £808,334 (2023: £230,895) and designated funds of £41,900 (2023: £41,900).
Free reserves which includes the amount of unrestricted funds at the year end excluding tangible fixed assets amounted to £180,287 (2023: £119,356).
- 3 -
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Reserves policy**
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month's expenditure, which has been achieved this year. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised.
## **Future Plans**
We are working toward a 3 phased capital project with Phase 1 being partially complete having purchased the building The Worcester Snoezelen, 3 Turnpike Close. Phase 1 will be finalised after Groundworks, moving of the temporary portacabins and the creation of a temporary carpark.
Phase 2 is due to begin in December 2024 and includes a refurbishment on existing areas of the centre and a capital build of an extension creating sensory wing. Accessibility will be improved by means of wider corridoes and a new entrance into the main building.
With the additional land within our boundary we are now able to plan for a new, much larger sensory garden to provide diversity to our multi-sensory services. For those who travel from longer distances this offers more opportunity to extend their visit while still remaining financially accessible. The garden will include garden rooms so that the outdoor space can still be used within adverse weather conditions. Additionally it will provide opportunities for community groups to use this space, access to gardening with raised planters, a memory garden, sensory tunnel, bridge and hidey holes as well as sensory equipment.
Funding for phase 3 will need to be secured. This development sees the centre having a further extension which creates a larger hall space for group activities. Additionally we will be able to replace our temporary portacabins which currently accommodate our popular music service, offices and our multi-purpose arts/yoga/meeting space. As per feedback from members plans have been drawn up to create better parking facilities, a rebound therapy room to support physical health and provide activities which are limited and harder to find in the community.
These new facilities will create space for new therapies to be offered. Within the architectural plans 3 therapy rooms are accommodated within a mezzanine. We envisage these to be used for Play Therapy, Sound Therapy, Theraplay, Yoga, Arts and other complimentary therapies such as massage. We have included space for a room to be used for the community so that disability groups can benefit from our facilities with delivery from outside providers such as Physiotherapists and Occupational therapists.
With the additional land within our boundary we are now able to plan for a new, much larger sensory garden to provide diversity to our multi-sensory services. For those who travel from longer distances this offers more opportunity to extend their visit while still remaining financially accessible. The garden will include garden rooms so that the outdoor space can still be used within adverse weather conditions. Additionally it will provide opportunities for community groups to use this space, access to gardening with raised planters, a memory garden, sensory tunnel, bridge and hidey holes as well as sensory equipment.
We also plan to recruit a Bid Writer to assist with seeking revenue capital grants.
## **Structure, governance and management**
The charity is a charitable incorporated organisation, governed by a Constitution registered with the Charity Commission on 20 February 2020. The accounts incorporate Worcester Snoezelen, a linked charity, which is an unincorporated registered charity, constituted by a Trust deed adopted 23 September 1992 as amended 1 July 1993, 23 September 1996 and 18 September 2000, as amended on 16 February 2016.
- 4 -
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
The Trustees who served during the year and up to the date of signature of the financial statements were:
E Rhodes (Chair) R Blackbourn (Vice-Chair)
V Blackbourn B O'Connell A Bard J Haycock J Parker R Procopiou (Appointed 7 March 2024) K Keenan (Appointed 7 March 2024)
## **Recruitment and appointment of new trustees**
Members of the board are selected by invitation; most are representatives of different user groups. Invitations are extended to persons who have demonstrated an interest in the work of the charity.
## **Organisational structure**
The charity is managed by its Chief Officer who is responsible for the staff, volunteers, premises and equipment. The Chief Officer is overseen by the Board of Management, who are Trustees of the charity, and they are also responsible for setting the remuneration of key management personnel. The Board meets on average eight times a year.
## **Risk Management**
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Every reportable incident is communicated to the Trustees at the two monthly management meeting and the Chief Officer explains the detail of the incident and the action taken.
All policies are regularly review by individual trustees and staff on a rolling annual basis.
The Trustees' report was approved by the Board of Trustees.
E Rhodes (Chair)
## **Trustee**
17 October 2024
- 5 -
## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
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).
The law applicable to charities in England and Wales 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 application of resources of the charity 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;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 sufficient 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
- 6 -
## **WORCESTER SNOEZELEN CIO**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF WORCESTER SNOEZELEN CIO**
I report to the Trustees on my examination of the financial statements of Worcester Snoezelen CIO (the charity) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content 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 financial statements to be reached.
## **Sarah Morley ACA**
Kendall Wadley LLP
Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS
Dated: 17 October 2024
- 7 -
## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2024**
**2024**
**2024**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
24,908
-
731,837
Charitable activities
**4**
205,742
-
-
Other trading activities
**5**
23,344
-
-
Investments
**6**
1,346
-
-
**Total income**
255,340
-
731,837
**Expenditure on:**
Raising funds
**7**
2,699
-
-
Charitable activities
**8**
196,836
-
157,322
**Total resources expended**
199,535
-
157,322
**Net incoming/(outgoing) resources**
**before transfers**
55,805
-
574,515
Gross transfers between funds
**13**
(2,924)
-
2,924
**Net income/(expenditure) for the year/**
**Net movement in funds**
52,881
-
577,439
Fund balances at 1 April 2018
145,703
41,900
230,895
**Fund balances at 31 March 2024**
198,584
41,900
808,334|**Total**
**2024**
**£**
756,745
205,742
23,344
1,346
987,177
2,699
354,158
356,857
630,320
-
630,320
418,498
1,048,818|Total
2023
**£**
123,625
176,991
11,767
482
312,865
1,541
341,819
343,360
(30,495)
-
(30,495)
448,993
418,498|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 8 -
## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**Prior financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2023**
**2023**
**2023**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
25,433
-
98,192
Charitable activities
**4**
176,991
-
-
Other trading activities
**5**
11,767
-
-
Investments
**6**
482
-
-
**Total income**
214,673
-
98,192
**Expenditure on:**
Raising funds
**7**
1,541
-
-
Charitable activities
**8**
204,857
-
136,962
**Total resources expended**
206,398
-
136,962
**Net incoming/(outgoing) resources before**
**transfers**
8,275
-
(38,770)
**Net income/(expenditure) for the year/**
**Net movement in funds**
8,275
-
(38,770)
Fund balances at 1 April 2022
137,428
41,900
269,665
**Fund balances at 31 March 2023**
145,703
41,900
230,895|**Total**
**2023**
**£**
123,625
176,991
11,767
482
312,865
1,541
341,819
343,360
(30,495)
(30,495)
448,993
418,498|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 9 -
## **WORCESTER SNOEZELEN CIO**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2024**_
|**Notes**
**Fixed assets**
Intangible assets
**14**
Tangible assets
**15**
**Current assets**
Debtors
**16**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**17**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**19**
Unrestricted funds-general
Designated funds
**20**
General unrestricted funds|**2024**
**£**
**£**
6,232
647,126
653,358
23,253
405,854
429,107
(33,647)
395,460
1,048,818
808,334
41,900
198,584
240,484
1,048,818|**2023**
**£**
**£**
8,640
219,555
228,195
66,002
138,432
204,434
(14,131)
190,303
418,498
230,895
41,900
145,703
187,603
418,498|**2023**
**£**
**£**
8,640
219,555
228,195
66,002
138,432
204,434
(14,131)
190,303
418,498
230,895
41,900
145,703
187,603
418,498|
|---|---|---|---|
||||228,195
190,303|
||||418,498|
||||230,895
187,603|
||||418,498|
The financial statements were approved by the Trustees on 17 October 2024
E Rhodes (Chair) **Trustee**
- 10 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **Charity information**
Worcester Snoezelen is an unincorporated charity. The registered office is 3 Turnpike Close, Oldbury Road, Worcester WR2 6AB.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011 and "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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which 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 Going 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 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised 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 Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business.
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## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Resources expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1.6 Intangible fixed assets other than goodwill**
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Software 5 years
## **1.7 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|Freehold land and buildings|Nil|
|---|---|
|Leasehold land and buildings|5% on cost|
|Plant and equipment|5% on cost|
|Fixtures and fittings|5% on cost|
|Music project|10% on cost|
|Portacabins|10% on cost|
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.9 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.
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## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.10 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price 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.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors 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 creditors 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 liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.11 Employee benefits**
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 benefits.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 13 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’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 associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these 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.
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**general**
**2024**
**2024**
**£**
**£**
Donations and gifts
2,057
-
Legacies receivable
22,851
-
Grants received
-
731,837
24,908
731,837
**For the year ended 31 March 2023**
25,433
98,192
**Donations and gifts**
Droitwich Lions
-
-
Other
2,057
-
2,057
-|**Total**
**2024**
**£**
2,057
22,851
731,837
756,745
-
2,057
2,057|**Total**
**2023**
**£**
5,571
5,300
112,754|
|---|---|---|
|||123,625|
|||123,625|
|||400
5,171|
|||5,571|
- 14 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**3**
**Donations and legacies**
**Grants receivable for core activities**
Children in Need
Laslett's Charities
Together Fund
WCC Cllr, Steve Mackay, St Peter Division
Arnold Clark
Rank Foundation
The Dumbreck Charity
Douglas Arter Foundation
Masonic Charitable Foundation
Sanctuary Housing
Edward Gostling Foundation
WCC Cllr Richard Udall, St Johns Division
The Patrick Trust
Sports Partnership Hereford and Worcestershire
Sutton Croft Ltd - HAF Winter Funding 2023
High Sheriff of Worcester
Six Masters Charity
Social Enterprise - Big Issue
WCC Cllr Simon Geraghty, Riverside Division
The National Lottery Community Fund - Reaching
Communities
Youth Music
Arts Council England
Baily Thomas
Pedmore Sporting Club
WCC Cllr Mal Allcott
Worcester City Council - Small Grant
Government Grants Receivable
The Percy Bilton Charity
WCC Cllr Matthew Jenkins
B&Q
Boshier Hinton Foundation
Margeret Westwood Memorial Charity
Persimmon Charitable Foundation
Roger and Douglas Turner Charitable Trust
The Bruce Wake Charitable Fund
The Postcode Local Trust
Worcestershire Children's First HAF Grant
Worcester City Parish
Edgar E Lawley
Worcestershire County Council - Short breaks
Eveson Charitable Trust
The Kildare Trust
Co-Operaive Community Fund Grant|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|-
6,063
-
600
-
46,705
-
-
-
-
-
500
1,000
2,359
10,885
-
-
-
600
-
9,815
9,900
-
-
600
4,000
-
-
-
-
-
-
-
3,000
-
-
2,140
-
-
-
-
631,000
2,670
731,837|**(Continued)**
-
-
6,063
5,845
-
4,000
600
600
-
500
46,705
210
-
500
-
500
-
11,000
-
2,200
-
10,000
500
-
1,000
-
2,359
-
10,885
-
-
5,500
-
2,000
-
14,100
600
500
-
-
9,815
10,905
9,900
1,500
-
-
-
3,794
600
1,000
4,000
3,000
-
-
-
2,488
-
550
-
-
-
-
-
-
-
-
3,000
3,000
-
-
-
-
2,140
3,000
-
500
-
-
-
5,562
-
20,000
631,000
-
2,670
-
731,837
112,754|**(Continued)**
-
-
6,063
5,845
-
4,000
600
600
-
500
46,705
210
-
500
-
500
-
11,000
-
2,200
-
10,000
500
-
1,000
-
2,359
-
10,885
-
-
5,500
-
2,000
-
14,100
600
500
-
-
9,815
10,905
9,900
1,500
-
-
-
3,794
600
1,000
4,000
3,000
-
-
-
2,488
-
550
-
-
-
-
-
-
-
-
3,000
3,000
-
-
-
-
2,140
3,000
-
500
-
-
-
5,562
-
20,000
631,000
-
2,670
-
731,837
112,754|
|---|---|---|---|---|
|||||112,754|
- 15 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **4 Charitable activities**
||**Leisure and**|
**Leisure and**|
|---|---|---|
||**therapy**|**therapy**|
||**2024**|**2023**|
||**£**|**£**|
|Leisure and therapy|205,742|176,991|
|**5**
**6**
**7**|**Other trading activities**
**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**general**
**2024**
**2023**
**£**
**£**
Fundraising events
23,344
11,767
**Investments**
**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**general**
**2024**
**2023**
**£**
**£**
Interest receivable
1,346
482
**Raising funds**
**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**general**
**2024**
**2023**
**£**
**£**
Fundraising and publicity
Fundraising events
2,699
1,541
2,699
1,541|**Other trading activities**
**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**general**
**2024**
**2023**
**£**
**£**
Fundraising events
23,344
11,767
**Investments**
**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**general**
**2024**
**2023**
**£**
**£**
Interest receivable
1,346
482
**Raising funds**
**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**general**
**2024**
**2023**
**£**
**£**
Fundraising and publicity
Fundraising events
2,699
1,541
2,699
1,541|
|---|---|---|
|||1,541|
- 16 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **8 Charitable activities**
||**Leisure &**|**Leisure &**|
|---|---|---|
||**Therapy**|**Therapy**|
||**2024**|**2023**|
||**£**|**£**|
|Staff costs|244,879|236,056|
|Depreciation and impairment|25,617|22,384|
|Equipment|8,399|12,163|
|Training|1,010|2,578|
|Music|9,661|1,000|
|Trips|-|499|
|Professional Fees|-|780|
|Sports Equipment|657|1,075|
|Art Auction expenses|3,239|2,833|
||293,462|279,368|
|Share of support costs (see note 10)|50,742|56,361|
|Share of governance costs (see note 10)|9,954|6,090|
||354,158|341,819|
|**Analysis by fund**|||
|Unrestricted funds - general|196,836|204,857|
|Restricted funds|157,322|136,962|
||354,158|341,819|
## **9 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
- 17 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**10**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Operating lease charges
2,738
-
Rates and water
1,465
-
Insurance
5,608
-
Light and heat
11,810
-
Telephone
1,393
-
Postage and stationery
324
-
Advertising
1,939
-
Sundries
2,551
-
Repairs / cleaning
10,797
-
Subscriptions
3,939
-
Health & Safety
2,084
-
Travel
3,962
-
Staff training
2,132
-
Accountancy
-
3,000
Legal and professional
-
6,954
50,742
9,954
Analysed between
Charitable activities
50,742
9,954|**2024**Support costs Governance
costs
**£**
£
£
2,738
3,426
-
1,465
753
-
5,608
5,913
-
11,810
11,452
-
1,393
3,871
-
324
29
-
1,939
2,126
-
2,551
2,568
-
10,797
14,206
-
3,939
3,766
-
2,084
1,821
-
3,962
1,879
-
2,132
4,551
3,000
-
3,000
6,954
-
3,090
60,696
56,361
6,090
60,696
56,361
6,090|2023
£
3,426
753
5,913
11,452
3,871
29
2,126
2,568
14,206
3,766
1,821
1,879
4,551
3,000
3,090|
|---|---|---|
|||62,451|
|||62,451|
Governance costs includes payments to the independent examiners of £3,000 (2022: £2,340) for accountancy fees.
- 18 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **11 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2024**
**Number**
13
**2024**
**£**
226,554
10,742
7,583
244,879|**2023**
**Number**
13|
|---|---|---|
|||**2023**
**£**
220,003
8,792
7,261|
|||236,056|
No employees received total employee benefits of more than £60,000.
## **12 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **13 Transfers**
£2,924 was transferred from unrestricted to restricted funds in the year to fund overspends.
## **14 Intangible fixed assets**
|**Cost**
At 1 April 2023
Additions - internally developed
At 31 March 2024
**Amortisation and impairment**
At 1 April 2023
Amortisation charged for the year
At 31 March 2024
**Carrying amount**
At 31 March 2024
At 31 March 2023|**Software**
**£**
14,400
590|
|---|---|
||14,990|
||5,760
2,998|
||8,758|
||6,232|
||8,640|
- 19 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **15 Tangible fixed assets**
|**Freehold land**
**and buildings**
**£**
**Cost**
At 1 April 2023
-
Additions
444,869
At 31 March 2024
444,869
**Depreciation and impairment**
At 1 April 2023
-
Depreciation charged in the year
-
At 31 March 2024
-
**Carrying amount**
At 31 March 2024
444,869
At 31 March 2023
-|**Leasehold**
**land and**
**buildings**
**£**
260,943
-
260,943
200,932
4,287
205,219
55,724
60,011|**Plant and**
**equipment**
**Fixtures and**
**fittings**
**Music project**
**Portacabins**
**£**
**£**
**£**
**£**
126,520
212,263
34,954
20,387
-
5,321
-
-
126,520
217,584
34,954
20,387
57,814
132,046
28,410
16,310
6,325
6,471
3,497
2,039
64,139
138,517
31,907
18,349
62,381
79,067
3,047
2,038
68,706
80,217
6,544
4,077|**Total**
**£**
655,067
450,190|
|---|---|---|---|
||||1,105,257|
||||435,512
22,619|
||||458,131|
||||647,126|
||||219,555|
- 20 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **16 Debtors**
|**Debtors**|||
|---|---|---|
|**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**2024**
**£**
20,146
3,107
23,253|**2023**
**£**
34,665
31,337|
|||66,002|
## **17 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2024**
**£**
833
28,712
-
4,102
33,647|**2023**
**£**
929
7,912
22
5,268|
|||14,131|
## **18 Retirement benefit schemes**
## **Defined contribution schemes**
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.
The charge to profit and loss in respect of defined contribution schemes was £7,583 (2023: £7,261).
- 21 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||||**Movement in funds**|**Movement in funds**|||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 April 2022**|**resources**|**expended**||**1 April 2023**|**resources**|**expended**||**31 March**|
||||||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Kitchen Extension|64,297|-|(4,287)|-|60,010|-|(4,287)|1|55,724|
|Hydro-therapy Pool|59,965|-|(6,325)|-|53,640|-|(6,325)|-|47,315|
|Buildings and Equipment|1,728|-|(1,728)|-|-|-|-|-|-|
|Equipment Fund|39,138|-|(1,993)|-|37,145|-|(1,893)|-|35,252|
|Interactive Installation|5,361|-|(358)|-|5,003|-|(358)|-|4,645|
|Laslett's Charities|2,057|5,845|(7,902)|-|-|6,063|(6,054)|-|9|
|Children in Need|6,645|-|(6,645)|-|-|-|-|-|-|
|Eveson Charitable Trust|-|20,000|-|-|20,000|-|(20,034)|34|-|
|Prime Foundation|739|-|(739)|-|-|-|-|-|-|
|Pedmore Sporting Club Trust|-|3,794|(200)|-|3,594|-|(200)|-|3,394|
|The Percy Bilton Charity|2,813|2,488|(2,488)|-|2,813|-|-|-|2,813|
|WCC Cllr Matthew Jenkins, St Stephen Division|-|550|(550)|-|-|-|-|-|-|
|William A Cadbury Charitable Trust|850|-|(850)|-|-|-|-|-|-|
|Baron Davenport's Charity|-|-|-|-|-|-|-|-|-|
|Harrison Clarke Rickerbys' Charitable Trust|551|-|-|-|551|-|-|-|551|
|C/fwd|184,144|32,677|(34,065)|-|182,756|6,063|(39,151)|35|149,703|
- 22 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
**(Continued)**
||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
|---|---|---|---|---|---|---|---|---|---|
||**1 April 2022**|**resources**|**expended**||**1 April 2023**|**resources**|**expended**||**31 March**|
||||||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|B/fwd|184,144|32,677|(34,065)|-|182,756|6,063|(39,151)|35|149,703|
|Edward Cadbury Charitable Trust|1,000|-|(1,000)|-|-|-|-|-|-|
|The Edward Gostling Foundation|-|10,000|-|-|10,000|-|(10,000)|-|-|
|WCC Cllr Steve Mackay, Worcester St Peter Division|492|600|(50)|-|1,042|600|(80)|-|1,561|
|WCC Cllr Simon Geraghty, Riverside Division|894|500|(787)|-|607|600|(117)|-|1,090|
|The National Lottery Community Fund - Reaching||||||||||
|Communities|40,813|-|(40,813)|-|-|-|(699)|699|-|
|Rank Foundation - Time 2 Shine|-|210|(210)|-|-|46,705|(46,759)|54|-|
|C/fwd|227,343|43,987|(76,925)|-|194,405|53,968|(96,806)|788|152,354|
- 23 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
**(Continued)**
||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
|---|---|---|---|---|---|---|---|---|---|
||**1 April 2022**|**resources**|**expended**||**1 April 2023**|**resources**|**expended**||**31 March**|
||||||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|B/fwd|227,343|43,987|(76,925)|-|194,405|53,968|(96,806)|788|152,354|
|Worcester City Council - Small Grant for SnoezeyFest|-|-|-|-|-|4,000|(4,000)|-|-|
|Worcestershire County Council - Small grant for Art||||||||||
|Auction|-|3,000|(3,000)|-|-|-|-|-|-|
|Arts Council England|-|-|-|-|-|9,900|(9,900)|-|-|
|Baily Thomas|15,000|-|(7,280)|-|7,720|-|(7,720)|-|-|
|B&Q|4,853|-|(951)|-|3,902|-|-|-|3,902|
|Margeret Westwood Memorial Charity|1,493|-|(75)|-|1,418|-|(115)|-|1,303|
|Persimmon Charitable Foundation|963|-|(258)|-|705|-|(218)|-|487|
|Roger and Douglas Turner Charitable Trust|1,955|-|(108)|-|1,847|3,000|(109)|-|4,737|
|The Bruce Wake Charitable Fund|1,202|-|(61)|-|1,141|-|(61)|-|1,080|
|The Postcode Local Trust|13,793|-|(13,793)|-|-|-|-|-|-|
|Worcestershire Children's First HAF Grant|3,063|3,000|(2,578)|-|3,485|2,140|(39)|-|5,585|
|Together Fund Grant|-|4,000|(4,000)|-|-|-|(600)|600|-|
|Arnold Clark Community Foundation|-|500|(500)|-|-|-|-|-|-|
|Capital Grants-Sanctuary Housing|-|2,200|(2,200)|-|-|-|-|-|-|
|C/fwd|269,665|56,687|(111,729)|-|214,623|73,008|(119,568)|1,388|169,448|
- 24 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
|**Restricted funds**|||||||||**(Continued)**|
|---|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 April 2022**|**resources**|**expended**||**1 April 2023**|**resources**|**expended**||**31 March**|
||||||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|B/fwd|269,665|56,687|(111,729)|-|214,623|73,008|(119,568)|1,388|169,448|
|High Sheriff of Worcester|-|2,500|-|-|2,500|-|(96)|-|2,404|
|Six Masters Charity|-|1,000|(1,000)|-|-|-|-|-|-|
|Social Enterprise Big Issue|-|14,100|(14,100)|-|-|-|-|-|-|
|Youth Music|-|10,905|(8,633)|-|2,272|9,815|(12,087)|-|-|
|WCC Cllr Mel Allcott, Claines Division|-|1,000|(1,000)|-|-|600|(30)|-|570|
|The Dumbreck Charity|-|500|(500)|-|-|-|-|-|-|
|The Douglas Arter Foundation|-|500|-|-|500|-|-|-|500|
|Masonic Charitable Foundation|-|11,000|-|-|11,000|-|(9,843)|-|1,157|
|The Kildare Trust - Big Build|-|-|-|-|-|631,000|-|-|631,000|
|Co-Operative Community Fund Grant|-|-|-|-|-|2,670|(1,776)|-|894|
|WCC Cllr Richard Udall, St Johns Division|-|-|-|-|-|500|(500)|-|-|
|The Patrick Trust|-|-|-|-|-|1,000|(1,000)|-|-|
|Sports Partnership Hereford and Worcestershire|-|-|-|-|-|2,359|-|-|2,359|
|Sutton Croft Ltd - HAF Winter Funding 2023|-|-|-|-|-|10,885|(12,422)|1,537|-|
||269,665|98,192|(136,962)|-|230,895|731,837|(157,322)|2,924|808,334|
- 25 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
**(Continued)**
Kitchen Extension - This fund represents grants received specifically for the purpose of improving the kitchen area at the charity's premises
Hydro-Therapy Pool - This fund has enabled the construction of a specialist hydrotherapy pool at the charity's premises, and is entirely represented by fixed assets. The fund balance is reduced annually by the depreciation in value of the pool at rates detailed in the accounting policies
Buildings and Equipment/Equipment Fund - These funds represent grants and donations received specifically for the provision of new equipment
Interactive Installation - A programme of digital and engagement activities were delivered with this funding, with a focus on supporting disabled people who face barriers to accessing public wellbeing services. These funds were received and utilised during the year for the installation of interactive equipment and also for the provision of staff to lead the programme. The remaining fund balance is represented by fixed assets
Laslett's Charities - This fund represents monies received in connection the white room refit, of which the expenses were capitalised during this year
Children in Need - Restricted to provision of the Children's Sensory Play sessions.
The Eveson Trust - A grant received for sensory play equipment and core costs
Prime Foundation - A grant received to be used for White room equipment and music equipment.
Pedmore Sporting Club Trust Fund - A donation received for a new sound cradle
The Percy Bilton Charity - A donation received for a new amplifier and microphone stand
WCC Cllr Matthew Jenkins, St Stephen Division - A donation received for the repair/replacement of hoists or other centre facilities.
- 26 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
**(Continued)**
William A Cadbury Charitable Trust - A donation received for Community Disability Awareness project
Baron Davenport's Charity - A donation received for Snoezey Sundays including staff costs and pool running costs
Harrison Clarke Rickerbys' Charitable Trust - A donation for piano and stand
Edward Cadbury Charitable Trust - A donation received for Community Disability Awareness project
The Edward Gostling Foundation - Money received towards sensory therapy
WCC Cllr Steve Mackay, Worcester - St Peter Division: Received for music speakers and lead.
WCC Cllr Simon Geraghty, Riverside Division - £900 received for Bubble Tubes.
The National Lottery Community Fund - Reaching Communities: A grant for Coffee Lounge project repurposed to core costs May 2021.
Rank Foundation - Time 2 Shine Leader programme
Rank Foundation - Time 2 Shine Bursary for accountancy training
Worcester City Council - Small Grant for SnoezeyFest
Worcester City Council - Health & Hardship: A grant towards activity days
Arts Council England - Restricted to the provision of "SnoezeyFest"
Baily Thomas - Emergency Grant to restart the delivery of service, emergency funding
B&Q Foundation - Restricted to sensory garden makeover.
Margeret Westwood Memorial Charity - For the purchase of rainbow chimes and garden furniture.
Persimmon Charitable Foundation - Restricted to sensory garden makeover.
Roger and Douglas Turner Charitable Trust - Restricted for the purpose of a vibro-acoustic settee.
- 27 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
**(Continued)**
The Bruce Wake Charitable Fund - Restricted for the purchase of a mobile hoist.
The Postcode Local Trust - Restricted for the employment costs and salary of the Music Leader.
Worcestershire Children's First HAF Grant - Restricted for staff training and provision of a Christmas event.
Together Fund - A donation for Yoga project
Arnold Clark Community Foundation - A donation for trip to Slimbridge
Sanctuary Housing - A donation for bubble tubes & wall
The Dumbreck Charity - A donation for a bubble tube
The Douglas Arter Foundation - A donation for a projector
Masonic Charitable Foundation - A donation for therapeutic play project
Social Enterprise Support Fund - A donation for therapeutic play project
The Kildare Trust - Big Build - Monies received to fund a phased capital development of the charity's premises, including its purchase.
Co-Operative Community Fund Grant - This project helped people with learning disabilities learn new skills in the kitchen.
WCC Cllr Richard Udall, St Johns Division - Musical instruments specifically percussion for our members.
The Patrick Trust - Towards a security alarm.
Sports Partnership Herefordshire and Worcestershire - Monies received from Sport England to support the costs of yoga for people with disabilities.
- 28 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **19 Restricted funds**
**(Continued)**
Sutton Croft - HAF Winter Funding - to cover training costs of Play Therapy and yoga along with delivery of HAF sessions.
- 29 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **20 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
||||**Movement**||**Movement**||
|---|---|---|---|---|---|---|
||||**in funds**||**in funds**||
|||**Balance at**|**Incoming**|**Balance at**|**Incoming**|
**Balance at**|
||**1**|**April 2022**|**resources**|**1 April 2023**|**resources**|**31 March 2024**|
|||**£**|**£**|**£**|**£**|**£**|
|Wind up reserve||41,900|-|41,900|-|41,900|
|||41,900|-|41,900|-|41,900|
Wind up reserve - represents money set aside to cover the charity's statutory requirements in respect of redundancy payments and contractual agreements.
- 30 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**21**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Fund balances at 31 March 2024 are represented
by:
Intangible fixed assets
6,232
-
-
Tangible assets
12,065
-
635,061
Cash
190,681
41,900
173,273
Current assets/(liabilities)
(10,394)
-
-
198,584
41,900
808,334|**Total Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2024**
**2023**
**2023**
**2023**
**£**
£
£
£
6,232
8,640
-
-
647,126
17,707
-
201,848
405,854
87,485
41,900
9,047
(10,394)
31,871
-
20,000
1,048,818
145,703
41,900
230,895|**Total**
**2023**
£
8,640
219,555
138,432
51,871|
|---|---|---|
|||418,498|
- 31 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **22 Related party transactions**
There were no disclosable related party transactions during the year (2023: none).
- 32 -