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2024-10-31-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month 31 10 2023 To 31 10

Day Month Year 31 10 2024

From

To

Section A Reference and administration details

Charity name

SEND unlocked

Other names charity is known by

Registered charity number (if any) 1192229

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Charity's principal address 26 Albert Street

HOLT Postcode NR25 6HY

Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Malcolm Jones Chair
2 Fern Chantelle Carter
3 Angela Bedford
4 Darren Burton Resigned 12/3/24
5 Jason Hassam Resigned 12/3/24
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

1

Names and addresses of advisers (Optional information)

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Type of adviser Name Address
CEO Polly Elworthy 26 Albert Street, Holt, Norfolk NR25 6HY
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Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

CIO Constitution Type of governing document (eg. trust deed, constitution) Charitable Incorporated Organisation ( CIO ) How the charity is constituted

By Appointment Trustee selection methods

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

At SEND unlocked we believe in a robust programme of Governance Risk Management & Compliance.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

FOR THE PUBLIC BENEFIT TO RELIEVE THE NEEDS OF THOSE WITH SPECIAL EDUCATIONAL NEEDS AND DISABILITIES, THEIR CARERS AND FAMILIES, TO ASSIST THEM IN ACCESSING THE SUPPORT THEY NEED WHETHER THAT IS FOR EDUCATION, SOCIAL CARE, MENTAL AND PHYSICAL HEALTHCARE OR ANY OTHER SUPPORT SERVICES AND TO COLLATE RESEARCH ON THE SECTOR TO PROMOTE TRANSPARENCY AND IMPROVEMENT OF SERVICE DELIVERY, BY ANY MEANS AS THE TRUSTEES DETERMINE.

March 2012

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Each year we review our aims, objectives and activities. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to the families we exist to support. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

At SEND Unlocked our purpose is to provide a service with a free central point of access to promote relevant information, support and tools for the use of families and carers with a family member with SEND which will empower them to access the services they need. These include but are not limited to, educational support, social care, healthcare as well as other charitable or statutory services available in their area for the public benefit.

The charities purpose is:

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

March 2012

TAR

3

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

N/A

March 2012

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

The past year has presented unprecedented challenges for both the charity sector and the communities we serve. The ongoing cost of living crisis has had a profound impact, stretching resources thin and intensifying the needs of those we aim to support. This economic climate has also severely impacted our fundraising efforts, with donations significantly reduced as potential supporters face their own financial constraints.

In light of these circumstances, at the beginning of the year in January, our board decided to undertake a comprehensive viability assessment. This assessment was crucial in evaluating our financial health, operational capabilities, and our ability to fulfil our mission under the current conditions. We stopped all works and focused solely on this assessment. Since stopping all works, all income has been solely from our CEO’s family and friends purely to support during this time in the knowledge that the organisation was struggling. No fundraising activities have been undertaken.

After thorough analysis and heartfelt consideration, we have reached the difficult conclusion that continuing operations is no longer feasible.

It is with a heavy heart and deep regret that we announce the necessity to close down SEND unlocked. This decision was not made lightly, but it reflects our commitment to responsible stewardship and the reality of our financial and operational sustainability. We are now in the process of ensuring that this closure is handled with all due diligence, transparency, and respect for our beneficiaries, stakeholders, and the legacy of our work.

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Section E Financial review

The Charity’s target policy on reserves is to hold 6-months operational Brief statement of the costs and 3 months administrative expenditure in the event of a wind charity’s policy on reserves down situation. At the end of the current financial year 20% of the total income will be allocated to the Reserve Account in compliance with Charity Commission policy and guideline from the Institute of Chartered Accountants of England & Wales(ICAEW)

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

Looking Ahead:

Over the next few months, our focus will be on diligently processing all required documentation and administrative tasks necessary for the closure of the organisation. This includes handling legal filings, settling financial accounts, and ensuring all procedural steps are meticulously followed to officially wind down operations.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

DRAFT

Signature(s)

Full name(s) Malcolm Jones

Position (eg Secretary, Chair, Chair etc)

Date

March 2012

TAR

6

SEND Unlocked

Statement of Financial Activities

Year ended 31[st] October 2024

2024 2023
Unrestricted Restricted Unrestricted Restricted
funds funds Total funds Totalfunds
Note £ £ £ £
Income and endowments
Donations andlegacies 4 700 4,932
Total income
Expenditure
Charitableactivities 5 435 5,894
Total expenditure 435 5,894
Net (expenditure)/income and net
movement in funds 265 (962)
Reconciliation of funds
Totalfundsbroughtforward 28 990
Totalfunds carried forward 293 28

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 3 to 8 form part of these financial statements.

Page 1 of 8

SEND Unlocked

Statement of Financial Activities

Year ended 31[st] October 2024

Note
Current assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due within
one year
10
Net current assets
Total assets less current liabilities
Net assets
Funds of the charity
Unrestricted funds
Total charity funds
12
2024
funds
£
0
293
funds
£
293
2023
Total funds
£
Totalfunds
£
0
28
28
(7921)
(7893)
(7893)
(7893)
28
(7893)
2023
Total funds
£
Totalfunds
£
0
28
28
(7921)
(7893)
(7893)
(7893)
28
(7893)
293
(12,154)
28
(7921)
(11,861) (7893)
(11.861) (7893)
293 28
(11,861) (7893)

behalf of the board by:

Mr M Jones (Chair)

Trustee

Page 2 of 8

SEND Unlocked

Year ended 31[st] October 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 26 Albert Street, Holt, Norfolk, NR25 6HY.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in
accordance with 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
issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 'true and fair view and have departed from the Charities (Accounts
and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved
following the 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
issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice
effective from 1 April 2005 which has since been withdrawn.
3. Accounting policies Basis of preparation
The financial statements have been prepared on a going concern basis under the historical cost convention.
The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the
nearest£.
The financial statements cover the period 1 November 2022 to 31 October 2023. The comparatives cover the period 1
November 2021 to 31 October 2022
Going concern
The Board of Trustees has considered the ability of the Charity to continue as a going concern. They have reviewed
budgets, management accounts, and cash flow forecasts for 2024/25, and have concluded that the Charity is no longer a
going concern. The Trustees understand that the charity must now proceed with closure, managing the remaining funds to
settle all obligations.

Fund accounting

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

Page 3 of 8

SEND Unlocked

(continued)

Year ended 31[st] October 2024

3. Accounting policies (continued)

Income

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. The following specific policies are applied to particular categories of income:

Expenditure

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Debtors and creditors receivable I payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price Any losses arising from impairment are recognised in expenditure.

Cash at bank

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less.

Page 4 of 8

SEND Unlocked

(continued)

Year ended 31[st] October 2024

3. Accounting policies (continued)

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

Donations
Donations
Donatedservices
Gift aid
Gifts
Gifts
Grants
Grants
Donations
Donations
Donated services
Gift aid
Gifts
Gifts
Grants
Grants
Unrestricted
Funds
£
700
-
-
-
-
700
Unrestricted
Funds
£
4,932
0
0
4,932
Restricted
Funds
£
-
-
Restricted
Fund
£
Total Funds
2024
£
700
-
-
-
-
700
TotalFunds
2023
£
4,932
0
0
4,932

Page 5 of 8

SEND Unlocked

(continued)

Year ended 31[st] October 2024

3.
Accounting policies(continued)
Wages and salaries
Computercosts
Telephone and broadband
Payrollcharges
Traveland subsistence
Advertising andpromotion
Printing,postage and stationery
IT development fees
PayPalcharges
Sundryexpenses
Governancecosts
Wages and salaries
Computercosts
Telephone and broadband
Payrollcharges
Travelandsubsistence
Advertising and promotion
Printing,postage and stationery
ITdevelopment fees
PayPalcharges
Sundryexpenses
Governancecosts
Analysis ofgovernancecosts
Independentexamination
6.
Independentexamination fees
Fees payabletotheindependent examinerfor:
Independentexamination ofthefinancialstatements
Unrestricted
Funds
£
60
137
138
99
435
Unrestricted
Funds
£
4,030
924
270
-
255
236
77
102
5,894
Total Funds
2024
£
0
2024
£
0
Restricted
Funds
£
Restricted
Funds
£
Total Funds
2024
£
60
137
138
99
435
Total Funds
2023
£
4,030
924
270
-
255
236
77
102
5,894
Total Funds
2023
£
0
2023
£
0

Page 6 of 8

SEND Unlocked

(continued)

Year ended 31[st] October 2024

7. Staff Costs

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

Wages and salaries
Social security costs
Employer contributions to pension plans
2024
£
0
0
0
0
2023
£
2417
0
744
3162

The average head count of employees during the year was 0 (2024 : Nil)

No employee received employee benefits of more than £60,000 during the year (2024 : Nil)

Key Management Personnel

The total amount paid to key management personnel in the year amounted to £0

8. Trustee remuneration and expenses

No trustee has received remuneration or expenses during the period.

9. Debtors

10.

Debtors
Prepayments and accrued income
Creditors: Amounts falling due within one year
Trade Creditors
Accruals and deferred income
Social security and other taxes
2024
£
0
2024
£
9101
0
3,053
12,154
2023
£
0
2023
£
5307
0
2613
7912

11. Pensions and other post retirements benefits

Defined contributions plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £xxx (2024 : £Nil)

Page 7 of 8

SEND Unlocked

(continued)

Year ended 31[st] October 2024

12.
Analysis of charitable funds
Unrestricted funds
At 1
November
2023
Income
Expenditure
General Funds
28
700
435
At 1
November
2022
Income
Expenditure
General Funds
990
4,932
5,894
Restricted Funds
At 1
November
2023
Income
Expenditure
-
-
-
13.
Analysis of net assets between funds
Current assets
Creditors less than 1 year
Current assets
Creditors less than 1 year
Transfers
-
Transfers
-
Transfers
-
Unrestricted
Funds
293
(12,154)
(11.861)
Unrestricted
Funds
£
28
(7921)
(7921)
At 31
October
2024
293
At 31
October
2023
28
At 31
October
2024
-
Total
Funds
2024
£
293
(12,154)
(11,861)
Total
Funds
2023
£
28
(7921)
(7921)

14. Related Parties

Page 8 of 8