2024-04-30-accounts - Signpost Inclusion CIO

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CHARITY REGISTRATION NUMBER: 1188854

SIGNPOST INCLUSION CIO

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2024

LANGARD LIFFORD HALL LIMITED

Accountants and Registered Auditors Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN

SIGNPOST INCLUSION CIO

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	8
Statement of financial activities	9
Statement of financial position	10
Notes to the financial statements	11 - 16

SIGNPOST INCLUSION CIO

TRUSTEES' ANNUAL REPORT

YEAR ENDED 30 APRIL 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 April 2024.

Reference and administrative details

Registered charity name	Signpost Inclusion CIO
Charity registration number	1188854
Principal office	Renewal Family Centre
	Vulcan Road
	Solihull
	B91 2JY
The trustees
	A Ward
	V Dawkins
	Z Robertson
Independent examiner	R D Coton
	Langard Lifford Hall Limited
	Lifford Hall
	Lifford Lane
	Kings Norton
	Birmingham
	B30 3JN

Structure, governance and management

Running

Signpost Inclusion is a foundation charity. It is governed by a Board of Trustees which determines its overall direction and funding.

Trustees must:

Be committed to their charity's cause and have joined its board because they want to help the charity deliver its purposes most effectively;
Recognise that meeting their charity's stated needs is an ongoing requirement;
Understand their roles and legal responsibilities;
Be committed to good governance and want to contribute to their charity's continued improvement.

SIGNPOST INCLUSION CIO

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 APRIL 2024

Objectives and activities

Charitable Objectives

To promote social inclusion for the public benefit by preventing young people with additional needs and disabilities from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

To advance in life and help young people with additional needs and disabilities through providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as individuals.

Our Vision

Our vision is to help children and young people with additional needs by:

Creating inclusive activities allowing participation in activities normally out of reach;
Allowing more social opportunities;
Working alongside current organisations and activity providers to enable them to become more inclusive;
Linking with organisations and activity providers to deliver inclusive activities at different venues;
Providing support to the whole family through activities;
Allowing the opportunities for lasting friendships to be formed;
Aiding with careers and job opportunities.

Our Mission Statement

Creating positive activities for children with additional needs, inspiring them to achieve their full potential. Working with the local community to become more inclusive, creating a better future.

Our Current Activities

Our current activities include, but are not limited to:

Swimming lessons
Family swim lessons
Outdoor activities such as sailing and tubing
Youth and social gaming groups
Seasonal family sessions, such as Santa Experience, Pumpkin Carving, Easter Bunny Hunts...
After school clubs for singing and dancing
Footy fun holiday sessions
Gym Sessions
PA support

Benefits

By participating in our activities children and young people:

Are given more social opportunities;
Are able to gain confidence in social situations;
Are given opportunities to access activities that would normally be a struggle;
Given a sense of pride and belonging, in turn gaining higher self esteem;
Are helped in learning much needed life skills.

Parents and siblings can join in some activities, improving family dynamics.

Parents are given the opportunity to socialise with other parents allowing parent-to-parent support and friendship groups to form.

SIGNPOST INCLUSION CIO

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 APRIL 2024

Achievements and performance

On approaching this financial year, most of our service was self-funded.

Solihull LA funding carried us through to this next financial year. With their support we were able to carry on funding our Thursday after school club and holiday activities.

The LA also enabled us to run Woodland Engage in March 24. This allowed us to bring in a forest school leader to run blocks of sessions for specific age groups. Children were able to progress their skills over a few weeks and some young adults became volunteers on the younger age group. This also supported our aim in developing work experience where possible within Signpost Inclusion.

This funding also enabled us to take two groups on Residential weekends. Where young people learn life skills and gained confidence experiencing new and exciting opportunities.

SIGNPOST INCLUSION CIO

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 APRIL 2024

All other regular clubs we continued to self-fund.

Weekly 18+ and 16+ social groups.

SEND Gym club

SEND swimming club

SEND football club

During this time, we were able to review the most important areas that needed funding and which we ones could continue to self-fund efficiently. This was done by re looking at the activities we offered.

18+ weekly social groups

We decided to look at low-cost venues within the community that our 18+ could access, and we could self-fund. This would in turn strengthen our link with the local community.

We also wanted to develop independence within this group so young adults would buy their own drinks on sessions, purchase their own train tickets and also pay for their activities independently at certain venues.

16+ weekly social groups

Again, it was linking with venues that we could work alongside to offer activities at a reduced cost. Taking advantage of concessions and the generosity of certain venues and making use of available offers.

SIGNPOST INCLUSION CIO

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 APRIL 2024

SEND gym club

We have worked alongside the same gym instructor for many years we were therefore able to tap into some of their funding pots enabling some of our young people get 1:1 sessions.

Lottery Funding

Our weekly clubs were able to continue by increasing attendees and increasing our charges, if families were able too. However, without funding we were unable to move our gym sessions forward or develop our youth social groups. We were unable to put new ideas into practice or more importantly fulfil the requests from our young people and families.

To offer a wider opportunity in all these areas sourcing funding became our priority. In February 24 we gained 3-year funding from the big lottery community fund.

This helped to continue expanding and trialling new youth ideas, enabling us to offer more social groups and reaching more 13-25. We also started to increase gym groups and expand on ages here too.

The funding also helped us to build a stronger link with Robocode, a gaming development and robotic programming centre. This was an opportunity to reach new young people through a common interest. It became a way of watching young people progress, develop their interests and for us to gain a supportive work experience placement.

SIGNPOST INCLUSION CIO

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 APRIL 2024

SEND swimming club

Our swim club continued, however became restricted and lacked progression without some element of funding. We were unable to bring in new younger starters and stronger swimmers lacked development.

We were never able to fully self-fund the swimming club and relied on fundraising to top up the shortfall. This was due to the cost of exclusive pool hire at a leisure centre to run them three weeks a month.

We looked for funding, considering only part funding elements of the club. We were successful in procuring a 3-year small grant from Children in Need in January 2024. This enabled us to start developing our stronger swimmers via Rookie training and advanced swimming levels.

We also gained £4000 funding from The Children's Alliance in February 2024, which supported us in hiring a new instructor to develop our parent and child groups for younger and older children.

SEND Football club

Football was also self-funded with the help of our football coach and the LA hall hire cost being less than other venues. However, in Dec 23 the base for our football club closed for refurbishment. Football was put on hold during this time due to us not being able to source a suitable alternative venue. This was unfortunate as we had built up a well-attended football group for young people and started a parent child group.

SIGNPOST INCLUSION CIO TRUSTEES, ANNUAL REPORT IcopfftnMeA) YEAR ENDED 30 APRIL 2024 Financial review Over the next financial year, thanks to the support of fundJn& trustees airn to build up our reserves, which had been dratiCallY reduced during covid and whilst self-funding. The tNstees' annual report was approved on 12 Febrnary 2025 ad signed on behalf 0£ the board of trustees by.. V Dawkins Trustee

SIGNPOST INCLUSION CIO INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF SIGNPOST INCLUSION CIO YEAR ENDED 30 APRIL 2024 I report to the trustees on my exa071tion of the financi Statements of Signp)st Inclusion CIO ('the charity,) for the year ended 30 April 2(r24. Responsibilltles and baBiS of rert As the trustees of the charity you are resFX)nsible for the pyeparation of the fitwicial sPAtements in accordance with the requirements of the Tharities Act 2011 ('the ACV). I report in respect of my examination of the charitys finan statements carried out under section 145 of the 2011 Act and in carrying out my exaMItion I have followed all the applicable Directions given by the Charity Commismon under section 145(5)(b) of the ACL Independent exami0 8tatement Since the chaTitys gross income excEeded your examiw Tnust be a nnr of a body listed in lon 145 of 2011 Act. I confiTm that l am qualified to underlake the examination E*cause l am a nmber of the Institute of (]larter Accountants in England and Wales CAEW), which is one of the jisied Eales. I have completed my examinatiorL I confirni that no material matiErs have to my atiention accounting records not kept in of the charity as required by seclion 130 of the ACL. or the financial slatements do not accord with those records; or the financial statements do not cvmply with the applxeable requiretnents eoncernins the forni and content of accounts t out in the Charities (Accounts and Reports) Regulations 2(108 other than any requirement that the actounts give a'true and fair, view whith 15 not a I have no concerns and have come aOsS no Oth matters in connection with the examination to which attention should be drawn in this reprt in order lo enable a prOr understanding of the accounts to reached. R D Coton Independent Examiner tangard lifford Hall Limited Lifford Hall Lifford tane King8 Norion Birmingham BSO 3JN 12 February 225

SIGNPOST INCLUSION CIO

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 30 APRIL 2024

			2024		2023
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	15,797	72,721	88,518	37,389
Charitable activities	5	167,708	–	167,708	120,513
		------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
Total income		183,505	72,721	256,226	157,902
		==========================================	==========================================	==========================================	==========================================
Expenditure
Expenditure on charitable activities	6,7	190,414	40,383	230,797	211,201
		------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
Total expenditure		190,414	40,383	230,797	211,201
		==========================================	==========================================	==========================================	==========================================
		------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
Net income/(expenditure) and net
movement in funds		(6,909)	32,338	25,429	(53,299)
		==========================================	==========================================	==========================================	==========================================
Reconciliation of funds
Total funds brought forward		68,796	353	69,149	122,447
		------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
Total funds carried forward		61,887	32,691	94,578	69,149
		==========================================	==========================================	==========================================	==========================================

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 11 to 16 form part of these financial statements.

io SIGNP05T INCLU510N CIO STATEMENf OF FINANCIAL POSITION 30 APIUL 2024 2024 20 Note Fixed assets Tangible fixed assets 12 71 Current assets Cash at bank and in hand 97,235 73AT/ Creditors: amounts falling due within one year Net cumt a$$ets 13 1657 94578 69,077 Total assets less current liabilities 94,578 69,148 Net assets 94578 69,148 Funds of the ¢haTity Restricted funds Unrestricted funds 32,691 61.887 353 68,796 Total charity funds 14 94,578 69,149 These financial statements were approved by the board of trustees and authorised for issue on 12 February 2025, and are signed on behalf of the board by.. V Dawkins Trustee The notes on pages 11 to 16 £orni part of these financial statements.

SIGNPOST INCLUSION CIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Renewal Family Centre, Vulcan Road, Solihull, B91 2JY.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

SIGNPOST INCLUSION CIO

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 APRIL 2024

3. Accounting policies (continued)

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 33% straight line - Equipment 33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

SIGNPOST INCLUSION CIO

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 APRIL 2024

4. Donations and legacies

Donations and legacies
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Donations
Donations	9,883	–	9,883
Grants
Grants receivable	5,914	72,721	78,635
	------------------------------------------	------------------------------------------	------------------------------------------
	15,797	72,721	88,518
	==========================================	==========================================	==========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Donations
Donations	11,785	–	11,785
Grants
Grants receivable	1,000	24,604	25,604
	------------------------------------------	------------------------------------------	------------------------------------------
	12,785	24,604	37,389
	==========================================	==========================================	==========================================

5. Charitable activities

Charitable activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
P.A. Services	167,708	167,708	120,513	120,513
	==========================================	==========================================	==========================================	==========================================

6. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Charitable activity	182,184	40,383	222,567
Support costs	8,230	–	8,230
	------------------------------------------	------------------------------------------	------------------------------------------
	190,414	40,383	230,797
	==========================================	==========================================	==========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Charitable activity	166,473	39,158	205,632
Support costs	5,408	161	5,569
	------------------------------------------	------------------------------------------	------------------------------------------
	171,881	39,319	211,201
	==========================================	==========================================	==========================================

SIGNPOST INCLUSION CIO

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 APRIL 2024

7. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly	Support costs	2024	2023
	£	£	£	£
Charitable activity	222,567	–	222,567	205,632
Support costs	–	4,638	4,638	3,409
Governance costs	–	3,592	3,592	2,160
	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
	222,567	8,230	230,797	211,201
	==========================================	==========================================	==========================================	==========================================

8. Analysis of support costs

Analysis of support costs
	Analysis of
	support costs	Total 2024	Total 2023
	£	£	£
Premises	1,420	1,420	1,220
General office	2,846	2,846	1,576
Finance costs	136	136	342
DBS Checks	165	165	50
Accountancy Fees	3,592	3,592	2,160
Depreciation	71	71	221
	------------------------------------------	------------------------------------------	------------------------------------------
	8,230	8,230	5,569
	==========================================	==========================================	==========================================

9. Independent examination fees

Independent examination fees
	2024	2023
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	2,292 ==========================================	1,140 ==========================================

10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	157,839 ==========================================	144,521 ==========================================

The average head count of employees during the year was 21 (2023: 21).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £27,395 (2023:£13,437).

SIGNPOST INCLUSION CIO

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 APRIL 2024

11. Trustee remuneration and expenses

During the period remuneration of £27,395 (2023: £13,437 was paid to one of the trustees for their role as activity co-ordinator.

12. Tangible fixed assets

Tangible fixed assets
	Fixtures and
	fittings	Equipment	Total
	£	£	£
Cost
At 1 May 2023 and 30 April 2024	214	449	663
	==========================================	==========================================	==========================================
Depreciation
At 1 May 2023	143	449	592
Charge for the year	71	–	71
	------------------------------------------	------------------------------------------	------------------------------------------
At 30 April 2024	214	449	663
	==========================================	==========================================	==========================================
Carrying amount
At 30 April 2024	–	–	–
	==========================================	==========================================	==========================================
At 30 April 2023	71	–	71
	==========================================	==========================================	==========================================
Creditors: amounts falling due within one year
		2024	2023
		£	£
Accruals and deferred income		2,292	1,140
Social security and other taxes		–	2,821
Other creditors		365	439
		------------------------------------------	------------------------------------------
		2,657	4,400
		==========================================	==========================================

13. Creditors: amounts falling due within one year

14. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
		At			At
	1	May 2023	Income	Expenditure	30 Apr 2024
		£	£	£	£
General funds		68,796	183,505	(190,414)	61,887
		==========================================	==========================================	==========================================	==========================================
		At			At
	1	May 2022	Income	Expenditure	30 Apr 2023
		£	£	£	£
General funds		107,379	133,298	(171,881)	68,796
		==========================================	==========================================	==========================================	==========================================

SIGNPOST INCLUSION CIO

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 APRIL 2024

14. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
		At			At
	1	May 2023	Income	Expenditure	30 Apr 2024
		£	£	£	£
Restricted Funds		353	72,721	(40,383)	32,691
		==========================================	==========================================	==========================================	==========================================
		At			At
	1	May 2022	Income	Expenditure	30 Apr 2023
		£	£	£	£
Restricted Funds		15,068 ==========================================	24,604 ==========================================	(39,319) ==========================================	353 ==========================================

15. Analysis of net assets between funds

Analysis of net assets between funds
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Tangible fixed assets	–	–	–
Current assets	64,544	32,691	97,235
Creditors less than 1 year	(2,657)	–	(2,657)
	------------------------------------------	------------------------------------------	------------------------------------------
Net assets	61,887	32,691	94,578
	==========================================	==========================================	==========================================
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Tangible fixed assets	71	–	71
Current assets	73,124	353	73,477
Creditors less than 1 year	(4,400)	–	(4,400)
	------------------------------------------	------------------------------------------	------------------------------------------
Net assets	68,795	353	69,148
	==========================================	==========================================	==========================================