**Registered number: 1193154**
**SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Financial Statements 31-Jul-24**
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31-Jul-24**
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Contents
Page
Trustees' annual report 3-5
Independent examiner's report to the trustees 6
Statement of financial activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9-12
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31st July 2023**
**The trustees present their report and the unaudited financial statements of the charity for the year ended 31-Jul-24**
|**Registered charity name**|SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID|
|---|---|
|**Charity registration number**|1193154|
|**Status**|Charitable Association|
|**Principal office and registered**|SEND AID|
|**office**|PO Box 2631|
||Ilford|
||IG1 8TW|
|**The Trustees**|Dr Mahfuj Tuhin Ahmed|
||Ruma Rahman|
||Jahed Ashfaque Ahmad|
|**Accountant**|Mr Saif Ali Ashraf - Bsc Hons FCCA|
||The Porter Building|
||1 Brunel Way|
||Slough|
||SL1 1FQ|
|**Independent Auditor**|Amarah Khalid - FCA|
||Albaraka House|
||18-20 Park Street|
||Slough|
||SL1 1PD|
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31-Jul-24**
## **Structure, Governance and Management Governing Document**
The charity is constituted as a charitable association registered with the Charity Commission under charity number 1193154 and is governed by it’s constitution.
## **Organizational Structure**
The trustees / Executive Members are fully responsible for the management of the assets of the association and give their time free of charge and receive no remuneration or other financial benefits.
The trustees / Executive Members have regular meetings, and all the Executive Members are responsible for all decisions taken in relation to the running of the charity and the other activities provided by the charity.
## **Recruitment and Appointment of Trustees / Executive Members**
It has been followed according to the Constitution.
## **Risk Management**
The trustees / Executive Members have assessed the risks the charity faces and have identified the major risks areas and have drawn contingency plans to deal with those risks. The Executive Members are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified
## **Objectives and Activities**
We have referred to the guidance contained in the Charity Commission's general guidance on public.
benefit when reviewing our aims and objectives and in planning our future activities.
The objectives of the charity are set out in the charity's Constitution.
## **Financial Review**
## **Reserves Policy**
The trustees / Executive Members have reviewed the reserves of the charity. Their policy is to hold enough funds to meet the operating costs of the charity
## **Principal Funding Sources**
The charity's main source of income is donations and grants.
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report**
## **and Unaudited Financial Statements for The Year Ended 31 July 2024**
## **Trustees' Responsibilities Statement**
The trustees / Executive Members 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 charity trustees to prepare financial statements for each 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 period.
In preparing these financial statements, the trustees / Executive Members are required to:
o Select suitable accounting policies and then apply them consistently.
o Make judgments and accounting estimates that are reasonable and prudent.
o Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
o The trustees / Executive Members are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the Constitution).
o They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' annual report was approved on 27 **/05/2025** and signed by all of the trustees attended
This report submitted on behalf of the Executive Members of SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID
## **Ruma Rahman**
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report**
## **and Unaudited Financial Statements for The Year Ended**
## **31-Jul-24**
## **Independent Examiner's Report to the Executive Members of SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID**
I report to the Executive Members on my examination of the financial statements of SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID ('the charity') for the year ended 31st July 2024.
## **Responsibilities and basis of report**
As the Executive Members you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’)
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause
1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2 the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other 3 than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination: or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing 4 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **27/05/2025**
--------------------------------------------------
--------------------
Amarah Khalid Independent Certified Accountant Albaraka House 18-20 Park Street
Slough SL1 1PD
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31-Jul-24**
## **Statement of financial activities**
|**Notes**
**Incoming resources**
Donations
2
**Total incoming resources**
**Resources expended**
Charitable events
Other adminstrative costs
Printing, postage and stationary
Total resources expended
**Net movement in funds**
**Total funds carried forward**|**2024**
**2023**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
23,824
-
23,824
11,768|
|---|---|
||23,824
-
23,824
11,768|
||6,650
6,650
265
265
10
-
-
-
-|
||6,915
-
-
6,915
-
10
-|
|||
||16,908
-
16,908
11,758|
|||
||16,908
-
16,908
11,758|
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31-Jul-24**
|**Statement of Financial Position**
**Notes**
**Fixed assets**
Tangible assets
**3**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
**Net current liabilities**
**Net assets**
**Funds**
Unrestricted funds
**5**
Restricted funds
**6**|**2024**
**£**
28,666|**£**
-
28,666|**2023**
**£**
11,758|**£**
-
11,758|
|---|---|---|---|---|
||28,666
-||11,758
-||
||||||
||||||
|||28,666||11,758|
|||28,666
-||11,758
-|
|||28,666||11,758|
The financial statements were approved by the Trustees on **27/05/2025** and signed on its behalf by
Ruma Rahman
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SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report
and Unaudited Financial Statements for The Year Ended
31-Jul-24
Notes to financial statements
1. Accounting Policies
1.1. Accounting convention
The financial statements are prepared under the historical cost convention and in accordance with the Financial
Reporting Standard for Smaller Entities (effective June 2002) and follow the recommendations in 'Accounting
and Reporting by Charities: Statement of Recommended Practice' issued in October 2000.
1.2. Incoming resources
Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable
certainty.
1.3. Resources expended
Resources expended are recognised in the year in which they are incurred.
Management and administration costs are those incurred in connection with administration of the charity
and compliance with constitutional and statutory requirements.
1.4. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Equipment 25% Straight line method
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended**
## **31-Jul-24**
|**2. Donations**
General Donations
**Management and administration**
Other adminstative costs
Charitable activities
Bank & Card Charges
Depreciation and amortisation|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
23,824
-|**2024**
**£**
23,824
23,824
**£**
**2024**
265
6,650
-
-
6,915|**2023**
**£**
11,768|
|---|---|---|---|
||23,824
-||11,768
**£**
**2023**
10
-
-
-|
||||10|
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31-Jul-24**
|**3. Tangible fixed assets**
**Cost**
As at
01/08/2022
Additions
As at
31/07/2023
**Depreciation**
As at
01/08/2022
Charge for the year
As at
31/07/2023
**Net book values**
As at
01/08/2022
As at
31/07/2023|**Land &**
**Buildings**
**£**
-
-
-
-
-
-|**Equipment**
**£**
-
-
-
-
-
-
-|**Total**
**£**
-
-|
|---|---|---|---|
||||-|
||||-
-|
||||-|
||||-|
||||-|
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## **SPECIAL EDUCATIONAL NEEDS AND DISABILITY AID Trustee's Report and Unaudited Financial Statements for The Year Ended 31-Jul-24**
|**4. Analysis of net assets between funds**
Fund balances as at
01/08/2023
represented by:
Tangible fixed assets
Current assets
Current liabilities
**5. Unrestricted funds**
Unrestricted Funds
**6. Restricted funds**
Restricted Fund|**Unrestricted funds**
**£**
11,768
-
28,666
-
**01-Aug-23**
**Incoming**
**£**
**£**
11,758
23,824|**Restricted funds**
**£**
**Outgoing**
**Transfers**
**£**
**£**
6,915
-|**Total funds**
**£**
11,768
-
28,666
-|
|---|---|---|---|
||||28,666|
||||**31-Jul-24**
**£**
28,666|
||**01-Aug-23**
**Incoming**
**£**
**£**
-
-|**Outgoing**
**Transfers**
**£**
**£**
-
-|**31-Jul-24**
**£**
-|
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