**Charity Registration No. 1188079**
## **WORCESTER SNOEZELEN CIO**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
## **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|
||K Keenan|
|**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 - 6|
|Statement of Trustees' responsibilities|7|
|Independent examiner's report|8|
|Statement of financial activities|9 - 10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the financial statements|13 - 31|
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
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 15 part time and 3 full time 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.
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## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Review Of Activities April 2024- March 2025**
## **Life Enhancing Provision**
The Worcester Snoezelen centre continues to open 7 days a week offering 4 differing multi-sensory rooms, soft play, hydrotherapy, music, yoga, and art. Our aim is to offer meaningful and accessible bespoke activities which engage the senses, using an open, non-directive approach. Our self-referral booking system along with financially accessible unique facilities accounts in part for the large numbers of people who attend the centre from neighboring counties and beyond. Some of the people who attend the centre may not be able to access any other areas of the community due to nuanced behaviors associated with their needs. An example of this is of a member who travels a 50 mile round trip with 3 carers to access hydrotherapy and sensory sessions. This year we have seen 1,100 people with disabilities, neurodiversity and additional needs attend 13,500 booked sessions. It is this need which has helped inform us about the future of our services, what is needed and whom we are catering for.
In addition to the multi-sensory centre room bookings, outreach services in the form of Activity Days, group music and play therapy offer community presence and diversity to our activities. Initiatives delivered include our weekly under 5’s Sensory Play group, Activity Wednesday and Sounds Inclusive for adults and Snoezey Sunday and Youth Rocks for children and families. Rock school is also a popular part of our music delivery and we recognize that as well as bringing a fun outlet for expression and therapeutic benefits to our members, it is our greatest platform for community presence. Feedback from families and community members speaks of ‘pure joy to watch’, ‘can’t help smiling’ and ‘these guys are amazing’! The efforts from our talented musicians and volunteers is very much appreciated by all.
## Feedback:
_“My physical and mental wellbeing are important to me and I feel relaxed after each session, My muscles and limbs are much better after each session and my carers and family notice the massive change in both my physical and mental wellbeing.” – Snoezelen member who has attended hydro session for 12 months._
_It’s a safe space for our family to be together in a relaxed environment. Our neurodiverse son and our neurotypical son can spend time together in a supportive environment. There really is no provision out there like it. As a family, we CANNOT access “regular” settings for children, we travel weekly for these sessions, which highlights the lack of provision across the county.” – Snoezey Sunday Family Feedback._
_“There is only one Snoezelen. The service is more than a service, it is a community. A safe space where people can thrive and grow and be themselves. Sadly, in today’s climate where services are continually being cut, Snoezelen is a lifeline for many families. Any funding would not just be well used, the impact on the individuals and their families is plain to see. Just pop along and come to a session or a concert. You will not help yourself but rock along. These services need continual investment to survive and continue to make the difference it does. This is a whole family service and we love it.” – Music Service Feedback._
## **Review of Activities**
This has been a proud year for Worcester Snoezelen as we work toward achieving our long-awaited goal to finally respond to the demand for increased service provision. Following the offer to buy the Worcester Snoezelen site from our landlords, The University of Worcester, we received a large grant from the Kildare Trust to fund the purchase of the building and begin fundraising for a capital project to build new sensory rooms, refurbish existing provision and create a new more accessible entrance to the centre.
In February we celebrated the Worcester Snoezelen building being owned by the charity and our exciting future ahead. Work on the architect plans, groundwork and fundraising for a large capital project commenced.
We were delighted to have received funding from a government grant VCSE to equip the centre with solar panels, new air conditioning and heating units as well as enhanced LED lighting. As a sensory centre we expend considerable energy on the multi-sensory equipment with the centre open 7 days a week and therefore feel proud to be using methods of renewable energy consistent with our sustainability policy.
Our Rank Intern, Data Impact Officer role came to an end in Dec 2024 however due to this role proving invaluable for demonstrating the profound impact our services have on families and individuals who have disabilities we created a new role of Impact Project Coordinator allowing for improved processes of data collection, channels for feedback and project impact reporting.
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## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
Other grant-funded projects included an Enhance Grant through the Eveson Trust to develop a bespoke CRM booking and payment platform to streamline our service admin and help to track and reduce debtors. Not only does this help to mitigate debt risk, but it also frees up more staff time to be allocated to other tasks by streamlining booking and invoicing processes.
We were grateful to have received a grant from The Laslett’s Charities and have been advised that we will receive the same grant for 3 years as we are one of their recognized charities.
Music continues to be popular with 6 days delivery within the week and 35 regular attendees of 1 to 1 music sessions and 100 attendees to group music activities; Rock School and Sounds Inclusive. We also continue to offer outreach music to group homes within the community. Grants supporting the development of our music service from Youth Music and Baily Thomas Foundation enabled the charity to increase provision with Youth Rocks community initiative and with funding to support an additional musician within the next year.
We were delighted to deliver HAF activities (Holiday and Activity Food fund) funded though Sutton Croft Ltd. We facilitate Snoezey Sundays for children and families with differing needs. Additionally, over the school holidays we put on 2 hour stay and play sessions for families who receive free school meals and have an SEN need. This has meant we have reached a new group of young people who previously had not accessed the centre. The variance in SEN need covers a scale advocated by HAF as 1-4. HAF have recognized both for Short Breaks and our holiday provision that the Worcester Snoezelen is a unique provider offering accessibility and an inclusive holistic approach to SEN children.
As always, we hosted and joined in with events which helped raise valuable funds for the charity as well as providing a platform to empower people with intellectual disabilities and neurodivergence within the community. Events such as Droitwich Soccer Aid were fantastic for raising the profile for Worcester Snoezelen as well as much needed funds. Within the ‘Waddle of Worcester’ trail, we took part in a community installation with ‘Snoezey the Penguin,’ sponsored by One Creative, featuring the words our members associated with the charity; _friendship, fun, bubbles and happy_ being just a few of them. Our music makers were once again delighted to be asked to perform in St Johns Cripplegate Park on a beautiful sunny day to a large crowd attracting passersby. Rock School were invited to perform at Aspire annual conference and several other community events associated with third sector within Worcestershire.
In September, we saw a team of 19 runners, made from our staff team and supporters, take part in the Worcester City Run and Family run. In April, we held an event at the Hive celebrating the artwork ‘Prism’ created as a reflection of the diversity and vibrance of Worcester Snoezelen members. This piece was created by our staff team artist Lizzie Rodriguez in conjunction with The Plinth project and was exhibited for a month on top of a plinth situated on the River Severn. This was previously on the Plinth over the River Severn. Some members as well as community figures came along to see the work in situ.
Support from The Sanctuary Group with community action days and IT issues as well as contractors from OCM donating laptops to the charity have been gratefully received.
Events hosted by the staff team included our popular summer BBQ with Droitwich Lions kindly supporting the charity by donating their skills and funds for the food. Our Halloween party was well attended and the Christmas concert was the highlight for many with performances from our music makers.
Our Annual Willow Trust Boat trip down the Sharpness canal took place and the day was spent driving the boat, playing games, singing and dancing, eating lunch and enjoying endless cups of tea. Trips out to the local park for games and coffee and cake afternoons at St Johns Church were all enjoyed by our Activity Wednesday group.
In February we were featured on BBC Midlands today as part of the Strengthening Communities grant initiative granted by the Community Foundation. We received funds to cover the venue cost of our Activity Wednesday Venue. This news feature was a source of much excitement for our members and we turned this into a ‘Premier Event’ with our members eagerly watching the screen for their interviews to come on.
We were delighted to host visits to the Deputy Mayor, Matt Lamb, several councilors, Current High Sherrif, Charles Moyle and for previous High Sherrif Andrew Manning Cox. Andrew has subsequently agreed to be Patron of the charity for a fixed term. We have also received grants from local councilors which not only help with purchasing capital items it is also a source of pride to show community members the work that takes place within the Worcester Snoezelen.
- 3 -
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
Throughout the year we hired new team members namely a part-time fundraiser and bid writer. Sadly one of our weekend support staff left to go travelling and we recruited a new support member who has previously volunteered at the centre. We have also had a member of the team suffer long term sickness due to an accident outside of work.
The staff team consisting of 15 full-time and 3 part-time staff as well as 21 volunteers, making up the vibrant and talented professionals who drive the aims of the Worcester Snoezelen; to provide multi-sensory activities which enhance quality of life for people who are affected by disability or neurodiversity. We are proud to be Real Living Wage employers. In July our team celebrated the joy of Snoezelen with a meal out to recognize the commitment and dedication given for the benefit of the charity. Although the team may be small the impact of what is offered is not underestimated.
## **Financial review**
This year total income exceeded expenditure by £439,161 (2024: £630,320).
The total funds held by the charity at the year end amounted to £1,487,979 (2024: £1,048,818), this included restricted funds of £394,992 (2024: £808,334) and designated funds of £892,950 (2024: £41,900).
Free reserves which includes the amount of unrestricted funds at the year end excluding fixed assets amounted to £196,803 (2024: £180,287).
## **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.
- 4 -
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Future Plans**
Due to large numbers of people accessing our Sounds Inclusive and the venue capacity, we have sadly had to turn people away. We created a weekly booking system to give greater diversity as to who could come to this session. We soon found that with 2 phone lines open at 12pm on a Monday, all the spaces were booked within a couple of minutes. Having people disappointed not to have gained a space did not feel reflective of our ethos and therefore we have plans to start another weekly Sounds Inclusive music group from the same venue on a different day. This will facilitate an additional 60 places each week for people to enjoy the vibrance of this session.
HAF funded activities have further endorsed the need for play therapy services to children who have trauma, live with differences or attachment difficulty. This is something we aim to build on in the coming year seeking funding to offer support children who need a specialist approach to support children’s emotional needs. Currently we offer play therapy from a trained Therapist from 2 school venues however we are keen to expand our offering to deliver sessions within the multi-sensory centre.
Exciting plans for our future capital build and raising funds to commence with building work. We have been very fortunate to have received such positive feedback about this development and have begun making leads with local funders.
We aim to recruit an additional music team member funded by our Youth Music, Youth Rocks project.
We aim to continue to be Living Wage Employers.
We are aware that with so much focus on the capital fundraising project we still need to raise funds for much needed core costs to support the lack of revenue during the period of time the build work takes place and some of the sensory rooms will need to shut.
In keeping with due compliance we update our policies and review them on a rolling basis. The process for this has been updated for better efficiency and we intend to continue with this procedure within coming years.
## **Challenges**
As with all charities trying to bridge the gap in income generated through subsidized fees and our overheads is difficult. Grants, fundraising and donations continue to fill this gap however we have been challenged with greater strain on grant funders through increased need within the third sector.
With this in mind, we recognize the benefit from efficiency savings through reduced energy bills due to the VCSE renewable energy grant.
Keeping up with the rise in Real Living Wage during cost-of-living crisis has been a challenge however it is a priority for the charity as it reflects the wealth of skills and dedication of the team and how incredibly valued they are.
We have also been made aware by our userbase about reduced budgets for individuals and disability benefits has not reflectively increased bringing financial difficulties to group homes, those in supported living and families. Many of the people who access the centre do so through their personal independent budgets. This is something we are acutely aware of when considering increasing our fees and charges.
We have also been challenged by not having enough space to deliver the scope of activities that we could and our members want. Finding community venues which have enough disabled parking spaces, are on a bus route, have accessible toilets and a layout which considers the nuances of our members behviours and size of wheelchairs is very hard. None of these facilities have changing facilities with overhead hoists and therefore we keep our group activities in the community local to our area so that those who need it can come back to the centre to use specialist provision at the centre. We aim to build larger communal space for members in the future.
We have worked hard to recover long overdue fees from members who have not paid by creating new procedures and implementing better monitoring of overdue invoices. This continues to be a challenge given the large numbers of people we serve and adverse situations associated with disability payments. We improved our processes in order to reduce large debt accumulating in the future.
- 5 -
## **WORCESTER SNOEZELEN CIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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.
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 K Keenan
## **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.
## **Compliance and Governance**
Throughout the year policies are updated and reviewed by members of the Trustee Board to ensure quality compliance. These are done on a rolling rota and presented at 6 weekly committee meetings.
The Trustees' report was approved by the Board of Trustees.
E Rhodes (Chair) **Trustee**
25 November 2025
- 6 -
## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
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.
- 7 -
## **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 2025.
## **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: 25 November 2025
- 8 -
## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**general**
**2025**
**2025**
**2025**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
16,665
-
546,967
Charitable activities
**4**
230,426
-
-
Other trading activities
**5**
30,841
-
-
Investments
**6**
1,672
-
-
**Total income**
279,604
-
546,967
**Expenditure on:**
Raising funds
**7**
2,213
-
-
Charitable activities
**8**
229,805
-
155,392
**Total expenditure**
232,018
-
155,392
**Net incoming resources before**
**transfers**
47,586
-
391,575
Gross transfers between funds
**13**
(46,133)
851,050
(804,917)
**Net income/(expenditure) for the year/**
**Net movement in funds**
1,453
851,050
(413,342)
Fund balances at 1 April 2024
198,584
41,900
808,334
**Fund balances at 31 March 2025**
200,037
892,950
394,992|**Total**
**2025**
**£**
563,632
230,426
30,841
1,672
826,571
2,213
385,197
387,410
439,161
-
439,161
1,048,818
1,487,979|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|
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## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Prior financial year**
**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**general**
**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 expenditure**
199,535
-
157,322
**Net incoming 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 2023
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|
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## **WORCESTER SNOEZELEN CIO**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**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 net assets**
**Income funds**
Restricted funds
**18**
Unrestricted funds-general
Designated funds
**19**
General unrestricted funds|**2025**
**£**
**£**
3,234
851,050
854,284
210,816
432,856
643,672
(9,977)
633,695
1,487,979
394,992
892,950
200,037
1,092,987
1,487,979|**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|**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|
|---|---|---|---|
||||653,358
395,460|
||||1,048,818|
||||808,334
240,484|
||||1,048,818|
The financial statements were approved by the Trustees on 25 November 2025
E Rhodes (Chair) **Trustee**
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## **WORCESTER SNOEZELEN CIO**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|||**2025**||**2024**||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Cash flows from operating activities**||||||
|Cash generated from operations|**23**||246,215||716,856|
|**Investing activities**||||||
|Purchase of intangible assets||-||(590)||
|Purchase of tangible fixed assets||(220,885)||(450,190)||
|Investment income received||1,672||1,346||
|**Net cash used in investing activities**|||(219,213)||(449,434)|
|**Net increase in cash and cash equivalents**|||27,002||267,422|
|Cash and cash equivalents at beginning of year|||405,854||138,432|
|**Cash and cash equivalents at end of year**|||432,856||405,854|
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## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Worcester Snoezelen is a charitable incorporated organisation. 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 and that there are no material uncertainties about the charities ability to continue as a going concern.
## **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 or grantors 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 Income**
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.
- 13 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
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 are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
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 20% straight line
## **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% straight line Plant and equipment 5% straight line Fixtures and fittings 5% straight line Music project 10% straight line Portacabins 10% straight line
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.
- 14 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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.
- 15 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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**
**2025**
**2025**
**£**
**£**
Donations and gifts
4,216
-
Legacies receivable
-
-
Grants received
12,449
546,967
16,665
546,967|**Total**
**2025**
**£**
4,216
-
559,416
563,632|**Total**
**2024**
**£**
2,057
22,851
731,837|
|---|---|---|
|||756,745|
- 16 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**3**|**Donations and legacies**||||**(Continued)**|
|---|---|---|---|---|---|
||**Grants receivable for core activities**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**funds**|**funds**|||
|||**general**||||
|||**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
||Laslett's Charities|7,449|-|7,449|6,063|
||WCC Cllr, Steve Mackay, St Peter Division|-|-|-|600|
||Rank Foundation|-|11,470|11,470|46,705|
||WCC Cllr Ricvhard Udall|-|-|-|500|
||The Patrick Trust|-|1,000|1,000|1,000|
||Sports Partnership Hereford and Worcestershire|-|-|-|2,359|
||Sutton Croft Ltd - HAF Winter Funding 2023|-|-|-|10,885|
||WCC Cllr Simon Geraghty, Riverside Division|-|-|-|600|
||Youth Music|-|-|-|9,815|
||Arts Council England|-|1,100|1,100|9,900|
||WCC Cllr Mal Allcott|-|-|-|600|
||Worcester City Council - Small Grant|-|-|-|4,000|
||Roger and Douglas Turner Charitable Trust|5,000|-|5,000|3,000|
||The Bruce Wake Charitable Fund|-|1,500|1,500|-|
||Worcestershire Children's First HAF Grant|-|-|-|2,140|
||The Kildare Trust|-|369,000|369,000|631,000|
||Co-Operative Community Fund Grant|-|-|-|2,670|
||Sutton Croft|-|30,718|30,718|-|
||Eveson Trust|-|5,900|5,900|-|
||Garfield Weston|-|15,000|15,000|-|
||Six Masters Charity|-|2,000|2,000|-|
||The Bailey Thomas Foundation|-|10,000|10,000|-|
||VCSE Energy Efficient Grant|-|54,666|54,666|-|
||Worcestershire Community Foundation|-|4,828|4,828|-|
||Worcestershire County Council Grant|-|104|104|-|
||Youth Music|-|39,681|39,681|-|
||Other|-|-|-|-|
|||12,449|546,967|559,416|731,837|
|**4**|**Income from charitable activities**|||||
||||**Unrestricted**||**Unrestricted**|
|||||**funds**|**funds**|
|||||**2025**|**2024**|
|||||**£**|**£**|
||**Charitable activities**|||||
||Leisure and therapy|||230,426|205,742|
- 17 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**5**|**Other trading activities**|||
|---|---|---|---|
|||**Unrestricted **|**Unrestricted**|
|||**funds**|**funds**|
|||**general**|**general**|
|||**2025**|**2024**|
|||**£**|**£**|
||Fundraising events|30,841|23,344|
|**6**|**Income from investments**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Interest receivable|1,672|1,346|
|**7**|**Expenditure on raising funds**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Fundraising and publicity**|||
||Staging fundraising events|2,213|2,699|
- 18 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **8 Charitable activities**
|**Leisure &**
**Therapy**
**Leisure &**
**Therapy**
**2025**
**2024**
**£**
**£**
Staff costs
283,091
244,879
Depreciation
19,959
25,617
Equipment
8,431
8,399
Training
1,330
1,010
Music
5,822
9,661
Trips
263
-
Sports Equipment
104
657
Art Auction expenses
-
3,239
319,000
293,462
Share of support costs (see note 10)
57,134
50,742
Share of governance costs (see note 10)
9,063
9,954
385,197
354,158
**Analysis by fund**
Unrestricted funds - general
229,805
196,836
Restricted funds
155,392
157,322
385,197
354,158|**Leisure &**
**Therapy**
**Leisure &**
**Therapy**
**2025**
**2024**
**£**
**£**
Staff costs
283,091
244,879
Depreciation
19,959
25,617
Equipment
8,431
8,399
Training
1,330
1,010
Music
5,822
9,661
Trips
263
-
Sports Equipment
104
657
Art Auction expenses
-
3,239
319,000
293,462
Share of support costs (see note 10)
57,134
50,742
Share of governance costs (see note 10)
9,063
9,954
385,197
354,158
**Analysis by fund**
Unrestricted funds - general
229,805
196,836
Restricted funds
155,392
157,322
385,197
354,158|**Leisure &**
**Therapy**
**Leisure &**
**Therapy**
**2025**
**2024**
**£**
**£**
Staff costs
283,091
244,879
Depreciation
19,959
25,617
Equipment
8,431
8,399
Training
1,330
1,010
Music
5,822
9,661
Trips
263
-
Sports Equipment
104
657
Art Auction expenses
-
3,239
319,000
293,462
Share of support costs (see note 10)
57,134
50,742
Share of governance costs (see note 10)
9,063
9,954
385,197
354,158
**Analysis by fund**
Unrestricted funds - general
229,805
196,836
Restricted funds
155,392
157,322
385,197
354,158|
|---|---|---|
||**2025**
**£**
283,091
19,959
8,431
1,330
5,822
263
104
-
319,000
57,134
9,063
385,197
229,805
155,392
385,197|**2024**
**£**
244,879
25,617
8,399
1,010
9,661
-
657
3,239|
|||293,462
50,742
9,954|
|||354,158|
|||196,836
157,322|
|||354,158|
## **9 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
During the year Trustees made donations without conditions of £720.
- 19 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**10**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Operating lease charges
5,612
-
Rates and water
1,436
-
Insurance
6,313
-
Light and heat
10,496
-
Telephone
2,110
-
Postage and stationery
272
-
Advertising
842
-
Sundries
5,533
-
Repairs / cleaning
10,709
-
Subscriptions
3,000
-
Health & Safety
5,648
-
Travel
2,503
-
Staff training
2,660
-
Accountancy
-
3,300
Legal and professional
-
5,763
57,134
9,063
Analysed between
Charitable activities
57,134
9,063|**2025**Support costs Governance
costs
**£**
£
£
5,612
2,738
-
1,436
1,465
-
6,313
5,608
-
10,496
11,810
-
2,110
1,393
-
273
323
-
842
1,939
-
5,533
2,551
-
10,709
10,797
-
3,000
3,939
-
5,648
2,084
-
2,503
3,963
-
2,660
2,132
3,300
-
3,000
5,763
-
6,954
66,197
50,742
9,954
66,197
50,742
9,954|2024
£
2,738
1,465
5,608
11,810
1,393
324
1,939
2,551
10,797
3,939
2,084
3,963
2,132
3,000
6,954|
|---|---|---|
|||60,696|
|||60,696|
Governance costs includes payments to the independent examiners of £3,300 (2024: £3,000) for indpendent examination.
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 20 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **12 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2025**
**Number**
15
**2025**
**£**
260,431
13,839
8,821
283,091|**2024**
**Number**
13|
|---|---|---|
|||**2024**
**£**
226,554
10,742
7,583|
|||244,879|
No employees received total employee benefits of more than £60,000.
## **13 Transfers**
During the year a transfer of £804,917 was made from restricted funds to the designated fixed asset fund and £46,133 from unrestricted funds to the designated fixed asset fund, to create a designated fixed asset fund representing all of the charity's assets. In the prior year £2,924 was transferred from unrestricted to restricted funds to clear overspends on certain restricted funds.
## **14 Intangible fixed assets**
|**Intangible fixed assets**||
|---|---|
|**Cost**
At 1 April 2024 and 31 March 2025
**Amortisation**
At 1 April 2024
Amortisation charged for the year
At 31 March 2025
**Carrying amount**
At 31 March 2025
At 31 March 2024|**Software**
**£**
14,990|
||8,758
2,998|
||11,756|
||3,234|
||6,232|
- 21 -
##
##
||**Total**||||**£**||1,105,257|220,885|(205,219)|1,120,923||458,131|16,961|(205,219)|269,873||851,050||647,126|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Portacabins**||||**£**||20,387|-|-|20,387||18,349|2,038|-|20,387||-||2,038|
||**Music project**||||**£**||34,954|-|-|34,954||31,907|(2,011)|-|29,896||5,058||3,047|
||**Fixtures and**||**fittings**||**£**||217,584|-|-|217,584||138,517|6,322|-|144,839||72,745||79,067|
||**Plant and**||**equipment**||**£**||126,520|-|-|126,520||64,139|6,325|-|70,464||56,056||62,381|
||**Leasehold**||**land and**|**buildings**|**£**||260,943|-|(260,943)|-||205,219|-|(205,219)|-||-||55,724|
||**Freehold land**||**and buildings**||**£**||444,869|220,885|55,724|721,478||-|4,287|-|4,287||717,191||444,869|
|**Tangible fixed assets**||||||**Cost**|At 1 April 2024|Additions|Transfers|At 31 March 2025|**Depreciation**|At 1 April 2024|Depreciation charged in the year|Transfers|At 31 March 2025|**Carrying amount**|At 31 March 2025||At 31 March 2024|
|**15**||||||||||||||||||||
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**16**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**17**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Accruals and deferred income|**2025**
**£**
22,848
187,968
210,816
**2025**
**£**
2,211
887
6,879
9,977|**2024**
**£**
20,146
3,107|
|---|---|---|
|||23,253|
|||**2024**
**£**
833
28,712
4,102|
|||33,647|
- 23 -
##
##
|**Restricted funds**|The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.|**Movement in funds**
**Movement in funds**|**Balance at**
**Incoming**
**Resources**
**Transfers**
**Balance at**
**Incoming**
**Resources**
**Transfers**
**Balance at**|**1 April 2023**
**resources**
**expended**
**1 April 2024**
**resources**
**expended**
**31 March 2025**|**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|Kitchen Extension
60,010
-
(4,287)
-
55,723
-
(4,286)
(51,437)
-|Hydro-therapy Pool
53,640
-
(6,325)
-
47,315
-
(6,325)
(40,990)
-|Equipment Fund
37,145
-
(1,893)
-
35,252
-
(3,556)
(31,696)
-|Interactive Installation
5,003
-
(358)
-
4,645
-
(358)
(4,287)
-|Laslett's Charities
-
6,063
(6,054)
-
9
-
(9)
-
-|Eveson Charitable Trust
20,000
-
(20,034)
34
-
-
-
-
-|Pedmore Sporting Club Trust
3,594
-
(200)
-
3,394
-
(200)
(3,194)
-|The Percy Bilton Charity
2,813
-
-
-
2,813
-
(2,813)
-
-|Harrison Clarke Rickerbys' Charitable Trust
551
-
-
-
551
-
(551)
-
-|The Edward Gostling Foundation
10,000
-
(10,000)
-
-
-
-
-
-|WCC Cllr Steve Mackay, Worcester St Peter's
1,042
600
(80)
-
1,562
-
(455)
(1,107)
-|WCC Cllr Simon Geraghty, Riverside Division
607
600
(117)
-
1,090
-
(117)
(973)
-|The National Lottery Community Fund
-
-
(699)
699
-
-
-
-|Rank Foundation - Time 2 Shine
-
46,705
(46,759)
54
-
-
-
-
-|Worcester City Council - Small Grant for|SnoezeyFest
-
4,000
(4,000)
-
-
-
-
-
-|Baily Thomas
7,720
-
(7,720)
-
-
-
-
-
-|B&Q
3,902
-
-
-
3,902
-
(1,402)
-
2,500|Margeret Westwood Memorial Charity
1,418
-
(115)
-
1,303
-
(115)
(1,188)
-|Persimmon Charitable Foundation
705
(218)
-
487
(218)
(269)
-|Roger and Douglas Turner Charitable Trust
1,847
3,000
(109)
-
4,738
-
(4,738)
-
-|The Bruce Wake Charitable Fund
1,141
-
(61)
-
1,080
1,500
-
-
2,580|211,138
60,968
(109,029)
787
163,864
1,500
(25,143)
(135,141)
5,080|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**18**|||||||||||||||||||||||||||||
##
##
|**(Continued)**||Balance at|31 March 2025|£|5,080|-|-|-|-|-|-|-|388,912|-|-|1,000||-|-|-|-|-|-|-|394,992|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Movement in funds|Resources|expended
Transfers|£
£|(25,143)
(135,141)|(5,586)
-|-
-|(48)
(2,356)|-
-|(30)
(540)|(500)
-|(30)
(1,127)|(1)
(611,087)|(894)
-|-
-|-
-||(2,359)
-|(30,718)
-|(1,100)
-|(5,900)
-|(15,000)
-|(11,470)
-|(2,000)
-|(100,779)
(750,251)|
|||Incoming|resources|£|1,500|-|-|-|-|-|-|-|369,000|-|-|1,000||-|30,718|1,100|5,900|15,000|11,470|2,000|437,688|
|||Balance at|1 April 2024|£|163,864|5,586|-|2,404|-|570|500|1,157|631,000|894|-|-||2,359|-|-|-|-|-|-|808,334|
||Movement in funds|Resources|expended
Transfers|£
£|(109,029)
787|(39)
-|(600)
600|(96)
-|(12,087)
-|(30)
-|-
-|(9,843)
-|-
-|(1,776)
-|(500)
-|(1,000)
-||-
-|(12,422)
1,537|(9,900)
-|-
-|-
-|-
-|-
-|(157,322)
2,924|
|||Incoming|resources|£|60,968|2,140|-|-|9,815|600|-|-|631,000|2,670|500|1,000||2,359|10,885|9,900|-|-|-|-|731,837|
|||Balance at|1 April 2023|£|211,138|3,485|-|2,500|2,272|-|500|11,000|-|-|-|-||-|-|-|-|-|-|-|230,895|
|**Restricted funds**|||||B/fwd|Worcestershire Children's First HAF Grant|Together Fund Grant|High Sheriff of Worcester|Youth Music|WCC Cllr Mel Allcott, Claines Division|The Douglas Arter Foundation|Masonic Charitable Foundation|The Kildare Trust - Big Build|Co-Operative Community Fund Grant|WCC Cllr Richard Udall, St Johns Division|The Patrick Trust|Sports Partnership Hereford and|Worcestershire|Sutton Croft Ltd|Arts Council England|Eveson Trust|Garfield Weston|Rank Foundation|Six Masters Charity||
|**18**||||||||||||||||||||||||||
##
##
##
|**(Continued)**||Balance at|31 March 2025|£|394,992|-|-|-|-|-|394,992|
|---|---|---|---|---|---|---|---|---|---|---|---|
||Movement in funds|Resources|expended
Transfers|£
£|(100,779)
(750,251)|(10,000)
-|-
(54,666)|(4,828)
-|(104)
-|(39,681)
-|(155,392)
(804,917)|
|||Incoming|resources|£|437,688|10,000|54,666|4,828|104|39,681|546,967|
|||Balance at|1 April 2024|£|808,334|-|-|-|-|-|808,334|
||Movement in funds|Resources|expended
Transfers|£
£|(157,322)
2,924|-
-|-
-|-
-|-
-|-
-|(157,322)
2,924|
|||Incoming|resources|£|731,837|-|-|-|-|-|731,837|
|||Balance at|1 April 2023|£|230,895|-|-|-|-|-|230,895|
|**Restricted funds**|||||B/Fwd|The Bailey Thomas Foundation|VCSE Energy Efficient Grant|Worcestershire Community Foundation|Worcestershire County Council Grant|Youth Music||
|**18**||||||||||||
##
##
##
##
##
##
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **19 Designated funds**
The unrestricted funds 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 funds by the trustees for specific purposes.
|**Movement**
**in funds**
**Balance at**
**1 April 2023**
**Incoming**
**resources**
**Balance at**
**1 April 2024**
**£**
**£**
**£**
Wind up reserve
41,900
-
41,900
Designated Fixed Asset Fund
-
-
-
41,900
-
41,900|**Transfers**
**31**
**£**
-
851,050
851,050|**Balance at**
**March 2025**
**£**
41,900
851,050|
|---|---|---|
|||892,950|
Wind up reserve - represents money set aside to cover the charity's statutory requirements in respect of redundancy payments and contractual agreements.
Designated Fixed Asset Fund - represents the net book value of the tangible fixed assets.
## **20 Analysis of net assets between funds**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**Designated**
**2025**
**2025**
**2025**
**£**
**£**
**£**
**At 31 March 2025:**
Intangible fixed assets
3,234
-
-
Tangible assets
-
851,050
-
Current assets/(liabilities)
196,803
41,900
394,992
200,037
892,950
394,992
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**Designated**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**At 31 March 2024:**
Intangible fixed assets
6,232
-
-
Tangible assets
12,065
-
635,061
Current assets/(liabilities)
180,287
41,900
173,273
198,584
41,900
808,334|**Total**
**2025**
**£**
3,234
851,050
633,695|
|---|---|
||1,487,979|
||**Total**
**2024**
**£**
6,232
647,126
395,460|
||1,048,818|
- 30 -
## **WORCESTER SNOEZELEN CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**21**|**Retirement benefit schemes**|||
|---|---|---|---|
|||**2025**|**2024**|
||**Defined contribution schemes**|**£**|**£**|
||Charge to profit or loss in respect of defined contribution schemes|8,821|7,583|
||The charity operates a defined contribution pension scheme for all qualifying employees. The|The charity operates a defined contribution pension scheme for all qualifying employees. The|assets of the|assets of the|
|---|---|---|---|---|
||scheme are held separately from those of the charity in an independently administered fund.||||
|**22**|**Related party transactions**||||
||There were no disclosable related party transactions during the year (2024: £Nil).||||
|**23**|**Cash generated from operations**|**2025**|**2024**||
|||**£**|**£**||
||Surplus for the year|439,161|630,320||
||Adjustments for:||||
||Investment income recognised in statement of financial activities|(1,672)|(1,346)||
||Depreciation and impairment of tangible fixed assets|19,959|25,617||
||Movements in working capital:||||
||(Increase)/decrease in debtors|(187,563)|42,749||
||(Decrease)/increase in creditors|(23,670)|19,516||
||**Cash generated from operations**|246,215|716,856||
- 31 -