Charity registration number: 1194750
Services for Empowerment and Advocacy
Annual Report and Financial Statements for the Year Ended 31 March 2026
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Services for Empowerment and Advocacy
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 6 |
| Statement of Responsibilities | 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 to 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 to 19 |
Services for Empowerment and Advocacy
Reference and Administrative Details
Trustees
Senior Management Team
Mark Weightman Julie Ann Ford David Simms Jerry Hall Clair Marshall, Service Manager
Charity Registration Number Principal Office
Independent Examiner
1194750
Suite 201 Merchants Court 21-23 Castle Gate Nottingham NG1 7AQ Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Page 1
Services for Empowerment and Advocacy
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2026.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mark Weightman Julie Ann Ford David Simms Jerry Hall
Objectives and activities
Objects and aims
Our primary focus is on enabling people in Housing, Health, and Social Care settings to have a voice and actively participate in the services they receive. By allowing individuals to express their opinions and be heard, we believe it can drive positive change at the grassroots level.
Provide relief to people who are disadvantaged and in need of housing, care or support through: (1) The provision of advocacy services which help disadvantaged people to express their views, provide feedback and make complaints, and uphold their rights.
(2) The provision of services that help disadvantaged people to develop their capacity and life skills and enable them to participate more fully in society.
(3) The provision of assistance and support to organisations who deliver services to disadvantaged people to help them to better understand their service users' needs and aspirations.
Objectives, strategies and activities
SEA is a registered charity governed by its constitution. The charity is managed by a Board of Trustees who are responsible for the strategic direction and oversight of the organisation.
The Trustees met periodically throughout the year to review operational, financial, and governance matters. Day-to-day operations were delegated to the service manager.
The charity’s main activities focus on advocacy, engagement, education, and service improvement. Firstly, it delivers independent advocacy services, supporting individuals who use housing, health, and social care services to express their views, raise concerns, and uphold their rights, while also producing regular reports and case studies to influence improvements. Secondly, the charity facilitates service user participation by attending focus groups and involvement meetings, ensuring individuals can engage in meaningful dialogue with service providers across regions such as Nottinghamshire, Derbyshire, and Lincolnshire.
It also promotes lived experience engagement through peer mentorship, employing individuals with direct experience of issues like rough sleeping, addiction and offending to carry out outreach work and help shape more responsive services in partnership with local authorities, voluntary sector organisations and housing providers. In addition, the charity contributes to education and professional development by working with universities in Nottingham to integrate lived experience into student learning. Finally, SEA supports service providers by offering consultation and feedback, helping organisations better understand and respond to the needs of the people they serve.
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Services for Empowerment and Advocacy
Trustees' Report (continued)
Public benefit
These activities deliver clear public benefit by supporting individuals experiencing homelessness, poor mental health, or social isolation. Advocacy plays a central role in assisting vulnerable people who may otherwise be unable to represent their needs effectively. By helping individuals understand their rights and communicate with service providers, SEA promotes fair and equitable access to housing, health, and social care services, thereby reducing inequality and preventing disadvantage. In addition, SEA contributes to improving the quality and accountability of publicly funded services by ensuring that feedback, concerns, and lived experience inform service delivery and ongoing development.
SEA supports individuals to build confidence and independence, which can reduce reliance on crisis interventions and enhance overall wellbeing, generating both social value and long-term cost savings for the public sector. Facilitating feedback, complaints, and direct engagement with decision-makers further strengthens the effectiveness and accountability of services, particularly those funded by local authorities and public health bodies.
Moreover, SEA’s volunteer and peer mentoring opportunities enable individuals to develop transferable skills, gain confidence, and find a sense of purpose, contributing to improved wellbeing and greater independence. By embedding lived experience into service design, education, and peer support, SEA promotes empathy, social cohesion, and more compassionate systems. Its partnerships with Nottingham Trent University and University of Nottingham also help ensure that future professionals are trained to be more person-centred and responsive to real-world needs, creating lasting benefits for society.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
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Services for Empowerment and Advocacy
Trustees' Report (continued)
Achievements and performance
One of the charity’s most significant achievements during the reporting period has been the successful development of trust and engagement with individuals who are traditionally considered hard to reach and who may not typically engage with mainstream services. By taking time to understand individual circumstances and barriers, the organisation has supported people to access appropriate housing and health services, improving their overall outcomes and wellbeing.
A key element of this success has been the work of peer mentors with lived experience. These individuals have been successfully recruited, supported, and developed within roles that might otherwise be inaccessible to them due to existing barriers to employment. Through their involvement, peer mentors have gained valuable skills, confidence, and experience while making a meaningful contribution to service delivery and the lives of those they support.
Peer mentors have also played an important role in engaging individuals experiencing rough sleeping. Their lived experience enables them to build trust quickly and communicate in a relatable, non-authoritative manner, helping individuals feel more comfortable and willing to disclose their circumstances and accept support. This approach has proven particularly effective in reaching people who are often disengaged from traditional services.
In addition, peer mentors have provided valuable feedback to frontline services, helping organisations better understand the needs of service users and adapt their approaches accordingly. This has contributed to improved service design and delivery across Nottinghamshire, ensuring that support is more responsive, person-centred, and effective.
During this reporting period, the trustees undertook a formal review of the charity’s sustainability and future operating model. Following the review, the Trustees resolved to cease operations and transfer the charity’s activities and assets to The Bridge, a registered charity with similar objectives.
During the final period of operation, SEA:
-
Successfully delivered its contracted services up to 31 March 2026
-
Maintained service provision despite financial and operational pressures
-
Secured continuation of key service areas through partnership arrangements
-
Facilitated the transfer of staff and operational activity to a partner organisation
Notably, additional university-based work was secured for future delivery under the receiving organisation, demonstrating the ongoing value of the service model developed by SEA.
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Services for Empowerment and Advocacy
Trustees' Report (continued)
Financial review
The trustees have carefully reviewed the financial and operational position of the SEA and concluded that it is no longer viable for the organisation to continue operating.
SEA’s primary contract, which provided most of its income and supported the delivery of its services, has come to an end in March 2026. Following the conclusion of this contract, the Service Manager and the team undertook significant efforts to secure alternative sources of funding and contracts to maintain the sustainability of the organisation. Despite submitting bids and exploring a range of opportunities, these efforts have not been successful in securing sufficient income to replace the lost contract.
In response to this situation, SEA has taken steps to reduce its cost base, including reducing resource overheads and operational expenditure. However, even after these reductions, the organisation no longer has sufficient financial reserves to continue operating in a sustainable manner.
Following this decision, the Chair of the Board approached a charity based in Leicestershire, The Bridge East Midlands, to explore the possibility of partnership and continuation of the SEA’s work within a larger organisation. A series of meetings, discussions, and due diligence processes took place between the organisations.
As a result of these discussions, the Board members from the charity The Bridge East Midlands formally agreed on 23 February 2026 to proceed with the proposed partnership and integration of the SEA’s work, subject to the appropriate regulatory processes. The trustees have therefore made the decision to wind down the activities of the SEA in an orderly and responsible manner, while supporting the transition of relevant work and impact through The Bridge East Midlands, and ensuring that any remaining resources are managed appropriately and in accordance with charity commission guidance.
The trustees formally resolved to wind down the activities of SEA at a board meeting held on 6 March 2026. This decision was made after considering the current financial position, future sustainability and the impact on the team of volunteers and the continuation of services through another organisation, The Bridge East Midlands.
There was a celebration to mark the contribution the volunteers have made to SEA in June 2025 and December 2025. The trustees are committed to ensuring that the transition to The Bridge is handled appropriately and in line with good governance practices. Volunteers will be informed of the SEA’s closure date and the opportunity to continue their involvement through The Bridge East Midlands where appropriate. Participation in any transfer of volunteer roles will be entirely voluntary.
Policy on reserves
The organisation’s policy is to maintain reserves equivalent to six months of operating expenditure. However, despite efforts to operate as efficiently as possible, reserves have been reduced to a minimum level in order to sustain SEA’s activities during the period in which the merger was being discussed and agreed. In the final period, the Trustees ensured that sufficient funds were retained to:
• Meet all liabilities
-
Enable an orderly wind-down
-
Support the transfer of services
No ongoing reserves policy is required following closure.
Going concern
The financial statements have not been prepared on a going concern basis as the trustees resolved to cease operations and wind down the charity as at 31 March 2026. Any remaining funds will be transferred to The Bridge (East Midlands) Charity No.1050596.
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Services for Empowerment and Advocacy
Trustees' Report (continued)
Structure, governance and management
Nature of governing document
The CIO Foundation is operated under the rules of its constitution adopted 9 June 2021.
Major risks and management of those risks
Financial Risk
If the organisation does not proceed with the merger, it is likely to run out of funds and become financially unsustainable. This would risk an unplanned end of activities, potentially disrupting services to beneficiaries and limiting the organisation’s ability to meet its obligations. Taking this direction helps ensure an organised transition, protects service users, and enables resources to be managed responsibly.
The most immediate risk is insolvency, meaning the organisation may be unable to pay its debts as they fall due, including staff wages, rent, utilities, and supplier costs. This can lead to legal action from creditors and potential enforcement proceedings.
Running out of funds can also damage the organisation’s reputation, making it more difficult to secure future funding or partnerships. Trustees may face increased scrutiny, as they have a legal duty to ensure the organisation remains financially viable and to act in the best interests of the charity.
As we reflect on our journey at SEA, we want to extend our heartfelt thanks for your generous support, encouragement, and belief in our mission. Thanks to your contributions, we have been able to:
• Give a voice to hundreds of individuals across Housing, Health, and Social Care settings.
• Facilitate genuine participation in service improvement.
• Empower people with lived experience to shape both frontline practice and the next generation of professionals.
• Build bridges between service users and decision-makers that have led to real, lasting impact.
While we have faced significant funding challenges this year and have made the difficult decision to plan for closure we are proud of the legacy we leave behind. At the same time, we are actively exploring a potential merger with a like-minded organisation, which could allow this important work to continue in a new and strengthened form.
Whatever the outcome, we remain incredibly grateful for your support. It has been the foundation of our ability to make change from the ground up. Your backing has helped people not just be heard, but be valued, involved, and empowered.
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Services for Empowerment and Advocacy Slatement of Responsibilities The trusteei lire responsible for prepiiring the Iruslees, report and Ihc finlc ncial statements in ceordancc with the United K Ingdom Accounting, Standards (United Kingdom GenerLilly Accepted Accounting Praciice) and applicablc law and regulations. The law applicable lo charitiLs requires Ilie trustees to prepare financial s¢ateim¢nts for each financial year which give a true and fair view of the state of al'l'air.4 ol. the charity and ol- the incomii)g resoLirLes and application of rcsourccs of the ch¢irily for Il)al pcriod. In prcpllring Ilicsc Iincincial slalLmcnts, IhL trustees arc requircd io.. sclccl suitable accouniing policies c1nd ihen 1lr>ply them consislcnily; observe thc meth()ds and principle5 in (l)c Cliarities SnRP' mJke judgcinL'nls dnd eslimalLS Ihcil arc rca50ndble lind prudcnl,. slate wheih¢r appliLable aLcuiinliii¥ slcinllards have been fullowed. Subject lo any material departur¢s disLIusLd and LxplainL.d in tl)e liiianLldl sldlLmenls,' and prepare the financidl statLmeiil% on the going concern basis unless il is inJppropriale lo pr¢sume that the Lhiirity will LonlinuL in businL'ss. The trustees lire responsible for kLepin¥ proper accounting record5 that di.4close with redsonable dc¢urdCy al any tilllL IhL linancial position ul. IhL Lharily and LnJblc Ihlm to cnsurL that thL financial staiL'mcnts comply with the Charilils Aci 2UI I, th¢ ChariliLS (Aii()Iinlb and RLporlsl Rc¥iilaliuns 2008, and tli¢ provisions of the c()n%liluiion. ThL' truslL'Ls arc also rcspunsible for 5afLguarding IIiL asscls of Ihe charity and hence for tsking reasoi)able steps for the preveiitioii aiid detectioii of frdLid and other irreguldrities. Th¢ truslLL5 arc responsible for Ili¢ maintL'nance and inlL*birity ol. the corporaie and financial inlormaiion inLluded on the chdritdble Company's web%ite. Legpislation gov¢rning Ihe preparation and di55emirtation of findnLidl statLinLnls MJY diffLr fruin IL'¥islation In oiliLr jurisdILtions. Approved by the Iruslees of the ch()rity on dnd signed on ils behiill. by: Mark Weigihiman Trustci
Services for Empowerment and Advocacy
Independent Examiner's Report to the trustees of Services for Empowerment and Advocacy
Independent examiner’s report to the trustees of Services for Empowerment and Advocacy
I report to the trustees on my examination of the accounts of Services for Empowerment and Advocacy (the Charity) for the year ended 31 March 2026.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 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 to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting 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 accounts to be reached.
......................................
Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
30/06/2026 Date:.............................
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Services for Empowerment and Advocacy
Statement of Financial Activities for the Year Ended 31 March 2026
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 5 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted £ - 54,863 353 55,216 (120,774) (120,774) (65,558) 65,558 - |
Restricted £ - - - - (8,444) (8,444) (8,444) 8,444 - |
Total 2026 £ - 54,863 353 55,216 (129,218) (129,218) (74,002) 74,002 - |
Total 2025 £ 102,288 28,643 1,505 |
|---|---|---|---|---|
| 132,436 | ||||
| (184,648) | ||||
| (184,648) | ||||
| (52,212) 126,214 |
||||
| 74,002 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 10.
The notes on pages 12 to 19 form an integral part of these financial statements. Page 9
Services for Empowerment and Advocacy
Statement of Financial Activities for the Year Ended 31 March 2026 (continued)
These are the figures for the previous accounting period and are included for comparative purposes
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 5 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted £ 102,288 15,643 1,505 119,436 (180,092) (180,092) (60,656) 126,214 65,558 |
Restricted £ - 13,000 - 13,000 (4,556) (4,556) 8,444 - 8,444 |
Total 2025 £ 102,288 28,643 1,505 |
|---|---|---|---|
| 132,436 | |||
| (184,648) | |||
| (184,648) | |||
| (52,212) 126,214 |
|||
| 74,002 |
The notes on pages 12 to 19 form an integral part of these financial statements. Page 10
Seri'ices for Empowermenl and Adi'ocacy {Re%istration number: l1947SO) Balance (iheet as at 31 l¥,larch 2026 2026 2025 Current assiats Debiors Cash al bank and in hand 13.813 19.8?8 3.442 75,793 33,641 79,235 Credilors: Amounts falling due l¢ll1n on¢ ye•r Nel #55ets 133,641) 15.233) 74.00? Fund5 0( the charitv: Rc'stricled incom¢ funds Reslrici¢d tunds. 10 Unre5trirli'd income funds Unrestricled funds 6S,5$8 Tolal funds 10 74,001 The financial stalcments on pages 9 to 19 were approved by the Irusiees, and authorised for issue on and signed on their behall. by: 202 Mark Weightman Trustee The notcs on Pdg¢s 12 to 19 fomi an inlegrdl Piin of these finÉwcial Sidt¢menis.
Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Services for Empowerment and Advocacy meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
| 2 Income from donations and legacies Grants, including capital grants; Grants from other charities 3 Income from charitable activities Contracts Grants Sales & Fees Service 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 17,364 - - 37,499 54,863 Unrestricted funds General £ 353 |
Total 2026 £ - - Total 2026 £ 17,364 - - 37,499 54,863 Total 2026 £ 353 |
Total 2025 £ 102,288 |
|---|---|---|---|
| 102,288 | |||
| Total 2025 £ 15,421 13,000 222 - |
|||
| 28,643 | |||
| Total 2025 £ 1,505 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
5 Expenditure on charitable activities
| Advocacy Involvement, steering group & meetings Equipment Bank charges Insurance Legal & professional Funds Transfer Membership fees Office expenses Rent and Services IT support & software Salaries, NI & pension Printing, postage & stationery Staff training Staff travel & expenses Volunteer expenses Team meetings & supervision Sundry Recruitment Broadband & Telephone Staff welfare Administration:Payroll Fees Accountancy Marketing |
Unrestricted funds General £ 100 - 19 99 2,239 47 26,317 542 - 5,673 3,655 76,328 186 - 526 3,313 47 - 59 317 - 797 510 - 120,774 |
Restricted funds £ - - - - - - 5,286 - - - - 1,658 - 1,500 - - - - - - - - - - 8,444 |
Total 2026 £ 100 - 19 99 2,239 47 31,603 542 - 5,673 3,655 77,986 186 1,500 526 3,313 47 - 59 317 - 797 510 - 129,218 |
Total 2025 £ 119 8 386 133 803 4,916 - 517 6,033 6,326 - 158,947 - 2,680 2,034 1,053 115 53 118 318 5 - - 84 |
|---|---|---|---|---|
| 184,648 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
6 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2026 £ 74,374 - 3,612 77,986 |
2025 £ 147,601 4,361 6,985 |
|---|---|---|
| 158,947 |
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
| Number of persons employed | 2026 No 5 |
2025 No 9 |
|---|---|---|
5 (2025 - 6) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £3,612 (2025 - £6,985).
No employee received emoluments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £42,153 (2025 - £41,257).
7 Independent examiner's fees
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Accounting Plus are analysed as follows: | ||
|---|---|---|
| Independent examination Other financial services |
2026 £ 800 1,089 1,889 |
2025 £ 735 1,507 |
| 2,242 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
8 Debtors
| Trade debtors Prepayments 9 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors 10 Funds Balance at 1 April 2025 £ Unrestricted funds General General 65,558 Restricted funds Thomas Farr 2,829 Albert Hunt 5,615 Total restricted funds 8,444 Total funds 74,002 |
Incoming resources £ 55,216 - - - 55,216 |
2026 £ 13,560 253 13,813 2026 £ 1,264 621 31,756 33,641 Resources expended £ (120,774) (2,829) (5,615) (8,444) (129,218) |
2025 £ 2,925 517 |
|---|---|---|---|
| 3,442 | |||
| 2025 £ 1,366 2,129 1,738 |
|||
| 5,233 | |||
| Balance at 31 March 2026 £ - - - |
|||
| - | |||
| - |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
| Unrestricted funds General General Restricted Thomas Farr Albert Hunt Total restricted funds Total funds |
Balance at 1 April 2024 £ 126,214 - - - 126,214 |
Incoming resources £ 119,436 3,000 10,000 13,000 132,436 |
Resources expended £ (180,092) (171) (4,385) (4,556) (184,648) |
Balance at 31 March 2025 £ 65,558 2,829 5,615 |
|---|---|---|---|---|
| 8,444 | ||||
| 74,002 |
The specific purposes for which the funds are to be applied are as follows:
Thomas Farr - Weekly street outreach will have regular chats with homeless individuals to strike up friendships, build confidence and trust leading to getting support, guidance, and assistance to improve their situation and steer them to the end of their homelessness journey.
Albert Hunt - To expand our provision of lived experience peer mentors across Nottinghamshire with the aim to support more service users and people who are experiencing severe and multiple disadvantage.
11 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
Unrestricted General £ 28,355 (28,355) - Unrestricted General £ 70,791 (5,233) 65,558 |
Restricted £ 5,286 (5,286) - Restricted £ 8,444 - 8,444 |
2026 Total funds £ 33,641 (33,641) |
|---|---|---|---|
| - | |||
| 2025 Total funds £ 79,235 (5,233) |
|||
| 74,002 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
12 Taxation
The charity is a registered charity and is therefore exempt from corporation taxation.
13 Related party transactions
There were no related party transactions in the year.
14 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 19
Information required for your Trustees’ Annual Report This is for charities not subject to full Audit
This information is required in order for you to comply with reporting requirements under the Charities Act. Please write your responses exactly as you want them to appear in your accounts. Once completed, save it and email it back to us. This is your chance to tell people what you do. Feel free to write as much as you like and we will put this into the report and accounts.
Organisation’s full name Services of Empowerment & Advocacy Other names by which your organisation is known SEA Organisation address Merchant Court 21-23 Castle Gate Nottingham NG1 7AQ Your charity registration number And if applicable, your company registration number 1194750
Names of all current trustees/directors
Start date DD/MM/YY Office held Name If not serving before the start of If applicable this accounting period David Simms Chair Mark Weightman Deputy Chair Jerry Hall Julie Ford
Names of any other trustees/directors who have served during the period covered by this accounting period, but who are not currently serving.
Date of resignation Name DD/MM/YY The names, job titles, remuneration, and benefits paid to your senior management staff
Clair Marshall, Service Manager salary of £35,785
The methods adopted for the recruitment and appointment of new trustees (How are your trustees appointed?)
The recruitment and appointment of new trustees typically follow a structured and transparent process to ensure the selection of suitable individuals. SEA’s existing board and Service Manager identify gaps in skills, experience, or diversity within the existing board and then create a role description and person specification. Recruitment methods may include open advertising to the public using social media or local voluntary sector websites such as NCVS, targeted searches for individuals with specific expertise, or recommendations from existing trustees and stakeholders.
Candidates are usually required to apply or send in a CV, undergo shortlisting, interviews, and reference checks. Before appointment, due diligence is carried out to confirm eligibility and identify any conflicts of interest.
The final appointment is approved by the board in line with SEA’s governing document, and guidance from bodies such as the Charity Commission for England and Wales is followed. Once appointed, new trustees receive induction and training to help them understand their roles and responsibilities effectively.
Objects and activities
What are your main activities? The things your organisation does in order to achieve your objectives
SEA is a registered charity governed by its constitution. The charity is managed by a Board of Trustees who are responsible for the strategic direction and oversight of the organisation. The Trustees met periodically throughout the year to review operational, financial, and governance matters. Day-to-day operations were delegated to the service manager.
The charity’s main activities focus on advocacy, engagement, education, and service improvement. Firstly, it delivers independent advocacy services, supporting individuals who use housing, health, and social care services to express their views, raise concerns, and uphold their rights, while also producing regular reports and case studies to influence improvements. Secondly, the charity facilitates service user participation by attending focus groups and involvement meetings, ensuring individuals can engage in meaningful dialogue with service providers across regions such as Nottinghamshire, Derbyshire, and Lincolnshire.
It also promotes lived experience engagement through peer mentorship, employing individuals with direct experience of issues like rough sleeping, addiction and offending to carry out outreach work and help shape more responsive services in partnership with local authorities, voluntary sector organisations and housing providers. In addition, the charity contributes to education and professional development by working with universities in Nottingham to integrate lived experience into student learning. Finally, SEA supports service providers by offering consultation and feedback, helping organisations better understand and respond to the needs of the people they serve.
How do these activities benefit the public? Please consider the Charity Commission’s guidance on ‘public benefit’
These activities deliver clear public benefit by supporting individuals experiencing homelessness, poor mental health, or social isolation. Advocacy plays a central role in assisting vulnerable people who may otherwise be unable to represent their needs effectively. By helping individuals understand their rights and communicate with service providers, SEA promotes fair and equitable access to housing, health, and social care services, thereby reducing inequality and preventing disadvantage. In addition, SEA contributes to improving the quality and accountability of publicly funded services by ensuring that feedback, concerns, and lived experience inform service delivery and ongoing development.
SEA supports individuals to build confidence and independence, which can reduce reliance on crisis interventions and enhance overall wellbeing, generating both social value and long-term cost savings for the public sector. Facilitating feedback, complaints, and direct engagement with decision-makers further strengthens the effectiveness and accountability of services, particularly those funded by local authorities and public health bodies.
Moreover, SEA’s volunteer and peer mentoring opportunities enable individuals to develop transferable skills, gain confidence, and find a sense of purpose, contributing to improved wellbeing and greater independence. By embedding lived experience into service design, education, and peer support, SEA promotes empathy, social cohesion, and more compassionate systems. Its partnerships with Nottingham Trent University and University of Nottingham also help ensure that future professionals are trained to be more person-centred and responsive to real-world needs, creating lasting benefits for society.
Summary of the main achievements during the period
What did your organisation actually do? You could add some impact statistics if you like, and provide more detail of your activities.
One of the charity’s most significant achievements during the reporting period has been the successful development of trust and engagement with individuals who are traditionally considered hard to reach and who may not typically engage with mainstream services. By taking time to understand individual circumstances and barriers, the organisation has supported people to access appropriate housing and health services, improving their overall outcomes and wellbeing.
A key element of this success has been the work of peer mentors with lived experience. These individuals have been successfully recruited, supported, and developed within roles that might otherwise be inaccessible to them due to existing barriers to employment. Through their involvement, peer mentors have gained valuable skills, confidence, and experience while making a meaningful contribution to service delivery and the lives of those they support.
Peer mentors have also played an important role in engaging individuals experiencing rough sleeping. Their lived experience enables them to build trust quickly and communicate in a relatable, nonauthoritative manner, helping individuals feel more comfortable and willing to disclose their circumstances and accept support. This approach has proven particularly effective in reaching people who are often disengaged from traditional services.
In addition, peer mentors have provided valuable feedback to frontline services, helping organisations better understand the needs of service users and adapt their approaches accordingly. This has contributed to improved service design and delivery across Nottinghamshire, ensuring that support is more responsive, person-centred, and effective.
During this reporting period, the trustees undertook a formal review of the charity’s sustainability and future operating model. Following the review, the Trustees resolved to cease operations and transfer the charity’s activities and assets to The Bridge, a registered charity with similar objectives.
During the final period of operation, SEA:
-
Successfully delivered its contracted services up to 31 March 2026
-
Maintained service provision despite financial and operational pressures
-
Secured continuation of key service areas through partnership arrangements
-
Facilitated the transfer of staff and operational activity to a partner organisation
Notably, additional university-based work was secured for future delivery under the receiving organisation, demonstrating the ongoing value of the service model developed by SEA .
Financial review
Please comment on your financial position at the end of the accounting period You might, for example, refer to the surplus or deficit you’ve made, or the movement in the fund balances. Are you happy? The choice is yours.
The trustees have carefully reviewed the financial and operational position of the SEA and concluded that it is no longer viable for the organisation to continue operating.
SEA’s primary contract, which provided most of its income and supported the delivery of its services, has come to an end in March 2026. Following the conclusion of this contract, the Service Manager and the team undertook significant efforts to secure alternative sources of funding and contracts to maintain the sustainability of the organisation. Despite submitting bids and exploring a range of opportunities, these efforts have not been successful in securing sufficient income to replace the lost contract.
In response to this situation, SEA has taken steps to reduce its cost base, including reducing resource overheads and operational expenditure. However, even after these reductions, the organisation no
longer has sufficient financial reserves to continue operating in a sustainable manner.
Following this decision, the Chair of the Board approached a charity based in Leicestershire, The Bridge East Midlands, to explore the possibility of partnership and continuation of the SEA’s work within a larger organisation. A series of meetings, discussions, and due diligence processes took place between the organisations.
As a result of these discussions, the Board members from the charity The Bridge East Midlands formally agreed on 23 February 2026 to proceed with the proposed partnership and integration of the SEA’s work, subject to the appropriate regulatory processes. The trustees have therefore made the decision to wind down the activities of the SEA in an orderly and responsible manner, while supporting the transition of relevant work and impact through The Bridge East Midlands, and ensuring that any remaining resources are managed appropriately and in accordance with charity commission guidance.
The trustees formally resolved to wind down the activities of SEA at a board meeting held on 6 March 2026. This decision was made after considering the current financial position, future sustainability and the impact on the team of volunteers and the continuation of services through another organisation, The Bridge East Midlands.
There was a celebration to mark the contribution the volunteers have made to SEA in June 2025 and December 2025. The trustees are committed to ensuring that the transition to The Bridge is handled appropriately and in line with good governance practices. Volunteers will be informed of the SEA’s closure date and the opportunity to continue their involvement through The Bridge East Midlands where appropriate. Participation in any transfer of volunteer roles will be entirely voluntary.
What is your policy on reserves?
Your policy should include: Why you need reserves, the target level, your current position, your plans to increase or use your reserves and how often you review this policy. If you do not need reserves, you should explain the reason.
The organisation’s policy is to maintain reserves equivalent to six months of operating expenditure. However, despite efforts to operate as efficiently as possible, reserves have been reduced to a minimum level in order to sustain SEA’s activities during the period in which the merger was being discussed and agreed.
In the final period, the Trustees ensured that sufficient funds were retained to:
-
Meet all liabilities
-
Enable an orderly wind-down
-
Support the transfer of services
No ongoing reserves policy is required following closure.
What financial risks do you face?
If the organisation does not proceed with the merger, it is likely to run out of funds and become financially unsustainable. This would risk an unplanned end of activities, potentially disrupting services to beneficiaries and limiting the organisation’s ability to meet its obligations. Taking this direction helps ensure an organised transition, protects service users, and enables resources to be managed responsibly.
The most immediate risk is insolvency, meaning the organisation may be unable to pay its debts as they fall due, including staff wages, rent, utilities, and supplier costs. This can lead to legal action from
creditors and potential enforcement proceedings.
Running out of funds can also damage the organisation’s reputation, making it more difficult to secure future funding or partnerships. Trustees may face increased scrutiny, as they have a legal duty to ensure the organisation remains financially viable and to act in the best interests of the charity.
If any of your funds are in deficit, what are you planning to do about it?
Detailed information if you hold funds for third parties
(If you hold money on behalf of other groups or individuals) Add the names and their main objects, a description of the assets held, opening balances, money in and out, and closing balances.
Funds
If your accounts include any designated or restricted funds, the notes to the accounts need to include a short explanation of the purpose of each fund.
For example:
Name of fund: The vehicle replacement fund Purpose: To build up sufficient funds to replace vehicles on a 5-year schedule For each fund you hold, please give the details.
At the point of closure:
-
All known liabilities have been settled or provided for
-
Final payroll, tax, and operational costs have been accounted for
-
Remaining funds will have been transferred to The Bridge
The Trustees confirm that all funds have been applied solely in furtherance of the charity’s objectives
Additional information
This is a chance to add any other information to your report
For example, if you give out grants, what is your policy? Do you want to say anything about your funders or supporters?
Charity registration number: 1194750
Services for Empowerment and Advocacy
Annual Report and Financial Statements for the Year Ended 31 March 2026
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Services for Empowerment and Advocacy
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 6 |
| Statement of Responsibilities | 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 to 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 to 19 |
Services for Empowerment and Advocacy
Reference and Administrative Details
Trustees
Senior Management Team
Mark Weightman Julie Ann Ford David Simms Jerry Hall Clair Marshall, Service Manager
Charity Registration Number Principal Office
Independent Examiner
1194750
Suite 201 Merchants Court 21-23 Castle Gate Nottingham NG1 7AQ Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Page 1
Services for Empowerment and Advocacy
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2026.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mark Weightman Julie Ann Ford David Simms Jerry Hall
Objectives and activities
Objects and aims
Our primary focus is on enabling people in Housing, Health, and Social Care settings to have a voice and actively participate in the services they receive. By allowing individuals to express their opinions and be heard, we believe it can drive positive change at the grassroots level.
Provide relief to people who are disadvantaged and in need of housing, care or support through: (1) The provision of advocacy services which help disadvantaged people to express their views, provide feedback and make complaints, and uphold their rights.
(2) The provision of services that help disadvantaged people to develop their capacity and life skills and enable them to participate more fully in society.
(3) The provision of assistance and support to organisations who deliver services to disadvantaged people to help them to better understand their service users' needs and aspirations.
Objectives, strategies and activities
SEA is a registered charity governed by its constitution. The charity is managed by a Board of Trustees who are responsible for the strategic direction and oversight of the organisation.
The Trustees met periodically throughout the year to review operational, financial, and governance matters. Day-to-day operations were delegated to the service manager.
The charity’s main activities focus on advocacy, engagement, education, and service improvement. Firstly, it delivers independent advocacy services, supporting individuals who use housing, health, and social care services to express their views, raise concerns, and uphold their rights, while also producing regular reports and case studies to influence improvements. Secondly, the charity facilitates service user participation by attending focus groups and involvement meetings, ensuring individuals can engage in meaningful dialogue with service providers across regions such as Nottinghamshire, Derbyshire, and Lincolnshire.
It also promotes lived experience engagement through peer mentorship, employing individuals with direct experience of issues like rough sleeping, addiction and offending to carry out outreach work and help shape more responsive services in partnership with local authorities, voluntary sector organisations and housing providers. In addition, the charity contributes to education and professional development by working with universities in Nottingham to integrate lived experience into student learning. Finally, SEA supports service providers by offering consultation and feedback, helping organisations better understand and respond to the needs of the people they serve.
Page 2
Services for Empowerment and Advocacy
Trustees' Report (continued)
Public benefit
These activities deliver clear public benefit by supporting individuals experiencing homelessness, poor mental health, or social isolation. Advocacy plays a central role in assisting vulnerable people who may otherwise be unable to represent their needs effectively. By helping individuals understand their rights and communicate with service providers, SEA promotes fair and equitable access to housing, health, and social care services, thereby reducing inequality and preventing disadvantage. In addition, SEA contributes to improving the quality and accountability of publicly funded services by ensuring that feedback, concerns, and lived experience inform service delivery and ongoing development.
SEA supports individuals to build confidence and independence, which can reduce reliance on crisis interventions and enhance overall wellbeing, generating both social value and long-term cost savings for the public sector. Facilitating feedback, complaints, and direct engagement with decision-makers further strengthens the effectiveness and accountability of services, particularly those funded by local authorities and public health bodies.
Moreover, SEA’s volunteer and peer mentoring opportunities enable individuals to develop transferable skills, gain confidence, and find a sense of purpose, contributing to improved wellbeing and greater independence. By embedding lived experience into service design, education, and peer support, SEA promotes empathy, social cohesion, and more compassionate systems. Its partnerships with Nottingham Trent University and University of Nottingham also help ensure that future professionals are trained to be more person-centred and responsive to real-world needs, creating lasting benefits for society.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 3
Services for Empowerment and Advocacy
Trustees' Report (continued)
Achievements and performance
One of the charity’s most significant achievements during the reporting period has been the successful development of trust and engagement with individuals who are traditionally considered hard to reach and who may not typically engage with mainstream services. By taking time to understand individual circumstances and barriers, the organisation has supported people to access appropriate housing and health services, improving their overall outcomes and wellbeing.
A key element of this success has been the work of peer mentors with lived experience. These individuals have been successfully recruited, supported, and developed within roles that might otherwise be inaccessible to them due to existing barriers to employment. Through their involvement, peer mentors have gained valuable skills, confidence, and experience while making a meaningful contribution to service delivery and the lives of those they support.
Peer mentors have also played an important role in engaging individuals experiencing rough sleeping. Their lived experience enables them to build trust quickly and communicate in a relatable, non-authoritative manner, helping individuals feel more comfortable and willing to disclose their circumstances and accept support. This approach has proven particularly effective in reaching people who are often disengaged from traditional services.
In addition, peer mentors have provided valuable feedback to frontline services, helping organisations better understand the needs of service users and adapt their approaches accordingly. This has contributed to improved service design and delivery across Nottinghamshire, ensuring that support is more responsive, person-centred, and effective.
During this reporting period, the trustees undertook a formal review of the charity’s sustainability and future operating model. Following the review, the Trustees resolved to cease operations and transfer the charity’s activities and assets to The Bridge, a registered charity with similar objectives.
During the final period of operation, SEA:
-
Successfully delivered its contracted services up to 31 March 2026
-
Maintained service provision despite financial and operational pressures
-
Secured continuation of key service areas through partnership arrangements
-
Facilitated the transfer of staff and operational activity to a partner organisation
Notably, additional university-based work was secured for future delivery under the receiving organisation, demonstrating the ongoing value of the service model developed by SEA.
Page 4
Services for Empowerment and Advocacy
Trustees' Report (continued)
Financial review
The trustees have carefully reviewed the financial and operational position of the SEA and concluded that it is no longer viable for the organisation to continue operating.
SEA’s primary contract, which provided most of its income and supported the delivery of its services, has come to an end in March 2026. Following the conclusion of this contract, the Service Manager and the team undertook significant efforts to secure alternative sources of funding and contracts to maintain the sustainability of the organisation. Despite submitting bids and exploring a range of opportunities, these efforts have not been successful in securing sufficient income to replace the lost contract.
In response to this situation, SEA has taken steps to reduce its cost base, including reducing resource overheads and operational expenditure. However, even after these reductions, the organisation no longer has sufficient financial reserves to continue operating in a sustainable manner.
Following this decision, the Chair of the Board approached a charity based in Leicestershire, The Bridge East Midlands, to explore the possibility of partnership and continuation of the SEA’s work within a larger organisation. A series of meetings, discussions, and due diligence processes took place between the organisations.
As a result of these discussions, the Board members from the charity The Bridge East Midlands formally agreed on 23 February 2026 to proceed with the proposed partnership and integration of the SEA’s work, subject to the appropriate regulatory processes. The trustees have therefore made the decision to wind down the activities of the SEA in an orderly and responsible manner, while supporting the transition of relevant work and impact through The Bridge East Midlands, and ensuring that any remaining resources are managed appropriately and in accordance with charity commission guidance.
The trustees formally resolved to wind down the activities of SEA at a board meeting held on 6 March 2026. This decision was made after considering the current financial position, future sustainability and the impact on the team of volunteers and the continuation of services through another organisation, The Bridge East Midlands.
There was a celebration to mark the contribution the volunteers have made to SEA in June 2025 and December 2025. The trustees are committed to ensuring that the transition to The Bridge is handled appropriately and in line with good governance practices. Volunteers will be informed of the SEA’s closure date and the opportunity to continue their involvement through The Bridge East Midlands where appropriate. Participation in any transfer of volunteer roles will be entirely voluntary.
Policy on reserves
The organisation’s policy is to maintain reserves equivalent to six months of operating expenditure. However, despite efforts to operate as efficiently as possible, reserves have been reduced to a minimum level in order to sustain SEA’s activities during the period in which the merger was being discussed and agreed. In the final period, the Trustees ensured that sufficient funds were retained to:
• Meet all liabilities
-
Enable an orderly wind-down
-
Support the transfer of services
No ongoing reserves policy is required following closure.
Going concern
The financial statements have not been prepared on a going concern basis as the trustees resolved to cease operations and wind down the charity as at 31 March 2026. Any remaining funds will be transferred to The Bridge (East Midlands) Charity No.1050596.
Page 5
Services for Empowerment and Advocacy
Trustees' Report (continued)
Structure, governance and management
Nature of governing document
The CIO Foundation is operated under the rules of its constitution adopted 9 June 2021.
Major risks and management of those risks
Financial Risk
If the organisation does not proceed with the merger, it is likely to run out of funds and become financially unsustainable. This would risk an unplanned end of activities, potentially disrupting services to beneficiaries and limiting the organisation’s ability to meet its obligations. Taking this direction helps ensure an organised transition, protects service users, and enables resources to be managed responsibly.
The most immediate risk is insolvency, meaning the organisation may be unable to pay its debts as they fall due, including staff wages, rent, utilities, and supplier costs. This can lead to legal action from creditors and potential enforcement proceedings.
Running out of funds can also damage the organisation’s reputation, making it more difficult to secure future funding or partnerships. Trustees may face increased scrutiny, as they have a legal duty to ensure the organisation remains financially viable and to act in the best interests of the charity.
As we reflect on our journey at SEA, we want to extend our heartfelt thanks for your generous support, encouragement, and belief in our mission. Thanks to your contributions, we have been able to:
• Give a voice to hundreds of individuals across Housing, Health, and Social Care settings.
• Facilitate genuine participation in service improvement.
• Empower people with lived experience to shape both frontline practice and the next generation of professionals.
• Build bridges between service users and decision-makers that have led to real, lasting impact.
While we have faced significant funding challenges this year and have made the difficult decision to plan for closure we are proud of the legacy we leave behind. At the same time, we are actively exploring a potential merger with a like-minded organisation, which could allow this important work to continue in a new and strengthened form.
Whatever the outcome, we remain incredibly grateful for your support. It has been the foundation of our ability to make change from the ground up. Your backing has helped people not just be heard, but be valued, involved, and empowered.
Page 6
Services for Empowerment and Advocacy Slatement of Responsibilities The trusteei lire responsible for prepiiring the Iruslees, report and Ihc finlc ncial statements in ceordancc with the United K Ingdom Accounting, Standards (United Kingdom GenerLilly Accepted Accounting Praciice) and applicablc law and regulations. The law applicable lo charitiLs requires Ilie trustees to prepare financial s¢ateim¢nts for each financial year which give a true and fair view of the state of al'l'air.4 ol. the charity and ol- the incomii)g resoLirLes and application of rcsourccs of the ch¢irily for Il)al pcriod. In prcpllring Ilicsc Iincincial slalLmcnts, IhL trustees arc requircd io.. sclccl suitable accouniing policies c1nd ihen 1lr>ply them consislcnily; observe thc meth()ds and principle5 in (l)c Cliarities SnRP' mJke judgcinL'nls dnd eslimalLS Ihcil arc rca50ndble lind prudcnl,. slate wheih¢r appliLable aLcuiinliii¥ slcinllards have been fullowed. Subject lo any material departur¢s disLIusLd and LxplainL.d in tl)e liiianLldl sldlLmenls,' and prepare the financidl statLmeiil% on the going concern basis unless il is inJppropriale lo pr¢sume that the Lhiirity will LonlinuL in businL'ss. The trustees lire responsible for kLepin¥ proper accounting record5 that di.4close with redsonable dc¢urdCy al any tilllL IhL linancial position ul. IhL Lharily and LnJblc Ihlm to cnsurL that thL financial staiL'mcnts comply with the Charilils Aci 2UI I, th¢ ChariliLS (Aii()Iinlb and RLporlsl Rc¥iilaliuns 2008, and tli¢ provisions of the c()n%liluiion. ThL' truslL'Ls arc also rcspunsible for 5afLguarding IIiL asscls of Ihe charity and hence for tsking reasoi)able steps for the preveiitioii aiid detectioii of frdLid and other irreguldrities. Th¢ truslLL5 arc responsible for Ili¢ maintL'nance and inlL*birity ol. the corporaie and financial inlormaiion inLluded on the chdritdble Company's web%ite. Legpislation gov¢rning Ihe preparation and di55emirtation of findnLidl statLinLnls MJY diffLr fruin IL'¥islation In oiliLr jurisdILtions. Approved by the Iruslees of the ch()rity on dnd signed on ils behiill. by: Mark Weigihiman Trustci
Services for Empowerment and Advocacy
Independent Examiner's Report to the trustees of Services for Empowerment and Advocacy
Independent examiner’s report to the trustees of Services for Empowerment and Advocacy
I report to the trustees on my examination of the accounts of Services for Empowerment and Advocacy (the Charity) for the year ended 31 March 2026.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 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 to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting 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 accounts to be reached.
......................................
Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
30/06/2026 Date:.............................
Page 8
Services for Empowerment and Advocacy
Statement of Financial Activities for the Year Ended 31 March 2026
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 5 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted £ - 54,863 353 55,216 (120,774) (120,774) (65,558) 65,558 - |
Restricted £ - - - - (8,444) (8,444) (8,444) 8,444 - |
Total 2026 £ - 54,863 353 55,216 (129,218) (129,218) (74,002) 74,002 - |
Total 2025 £ 102,288 28,643 1,505 |
|---|---|---|---|---|
| 132,436 | ||||
| (184,648) | ||||
| (184,648) | ||||
| (52,212) 126,214 |
||||
| 74,002 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 10.
The notes on pages 12 to 19 form an integral part of these financial statements. Page 9
Services for Empowerment and Advocacy
Statement of Financial Activities for the Year Ended 31 March 2026 (continued)
These are the figures for the previous accounting period and are included for comparative purposes
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total Income Expenditure on: Charitable activities 5 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted £ 102,288 15,643 1,505 119,436 (180,092) (180,092) (60,656) 126,214 65,558 |
Restricted £ - 13,000 - 13,000 (4,556) (4,556) 8,444 - 8,444 |
Total 2025 £ 102,288 28,643 1,505 |
|---|---|---|---|
| 132,436 | |||
| (184,648) | |||
| (184,648) | |||
| (52,212) 126,214 |
|||
| 74,002 |
The notes on pages 12 to 19 form an integral part of these financial statements. Page 10
Seri'ices for Empowermenl and Adi'ocacy {Re%istration number: l1947SO) Balance (iheet as at 31 l¥,larch 2026 2026 2025 Current assiats Debiors Cash al bank and in hand 13.813 19.8?8 3.442 75,793 33,641 79,235 Credilors: Amounts falling due l¢ll1n on¢ ye•r Nel #55ets 133,641) 15.233) 74.00? Fund5 0( the charitv: Rc'stricled incom¢ funds Reslrici¢d tunds. 10 Unre5trirli'd income funds Unrestricled funds 6S,5$8 Tolal funds 10 74,001 The financial stalcments on pages 9 to 19 were approved by the Irusiees, and authorised for issue on and signed on their behall. by: 202 Mark Weightman Trustee The notcs on Pdg¢s 12 to 19 fomi an inlegrdl Piin of these finÉwcial Sidt¢menis.
Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Services for Empowerment and Advocacy meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 12
Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
| 2 Income from donations and legacies Grants, including capital grants; Grants from other charities 3 Income from charitable activities Contracts Grants Sales & Fees Service 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 17,364 - - 37,499 54,863 Unrestricted funds General £ 353 |
Total 2026 £ - - Total 2026 £ 17,364 - - 37,499 54,863 Total 2026 £ 353 |
Total 2025 £ 102,288 |
|---|---|---|---|
| 102,288 | |||
| Total 2025 £ 15,421 13,000 222 - |
|||
| 28,643 | |||
| Total 2025 £ 1,505 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
5 Expenditure on charitable activities
| Advocacy Involvement, steering group & meetings Equipment Bank charges Insurance Legal & professional Funds Transfer Membership fees Office expenses Rent and Services IT support & software Salaries, NI & pension Printing, postage & stationery Staff training Staff travel & expenses Volunteer expenses Team meetings & supervision Sundry Recruitment Broadband & Telephone Staff welfare Administration:Payroll Fees Accountancy Marketing |
Unrestricted funds General £ 100 - 19 99 2,239 47 26,317 542 - 5,673 3,655 76,328 186 - 526 3,313 47 - 59 317 - 797 510 - 120,774 |
Restricted funds £ - - - - - - 5,286 - - - - 1,658 - 1,500 - - - - - - - - - - 8,444 |
Total 2026 £ 100 - 19 99 2,239 47 31,603 542 - 5,673 3,655 77,986 186 1,500 526 3,313 47 - 59 317 - 797 510 - 129,218 |
Total 2025 £ 119 8 386 133 803 4,916 - 517 6,033 6,326 - 158,947 - 2,680 2,034 1,053 115 53 118 318 5 - - 84 |
|---|---|---|---|---|
| 184,648 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
6 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2026 £ 74,374 - 3,612 77,986 |
2025 £ 147,601 4,361 6,985 |
|---|---|---|
| 158,947 |
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
| Number of persons employed | 2026 No 5 |
2025 No 9 |
|---|---|---|
5 (2025 - 6) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £3,612 (2025 - £6,985).
No employee received emoluments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £42,153 (2025 - £41,257).
7 Independent examiner's fees
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Accounting Plus are analysed as follows: | ||
|---|---|---|
| Independent examination Other financial services |
2026 £ 800 1,089 1,889 |
2025 £ 735 1,507 |
| 2,242 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
8 Debtors
| Trade debtors Prepayments 9 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors 10 Funds Balance at 1 April 2025 £ Unrestricted funds General General 65,558 Restricted funds Thomas Farr 2,829 Albert Hunt 5,615 Total restricted funds 8,444 Total funds 74,002 |
Incoming resources £ 55,216 - - - 55,216 |
2026 £ 13,560 253 13,813 2026 £ 1,264 621 31,756 33,641 Resources expended £ (120,774) (2,829) (5,615) (8,444) (129,218) |
2025 £ 2,925 517 |
|---|---|---|---|
| 3,442 | |||
| 2025 £ 1,366 2,129 1,738 |
|||
| 5,233 | |||
| Balance at 31 March 2026 £ - - - |
|||
| - | |||
| - |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
| Unrestricted funds General General Restricted Thomas Farr Albert Hunt Total restricted funds Total funds |
Balance at 1 April 2024 £ 126,214 - - - 126,214 |
Incoming resources £ 119,436 3,000 10,000 13,000 132,436 |
Resources expended £ (180,092) (171) (4,385) (4,556) (184,648) |
Balance at 31 March 2025 £ 65,558 2,829 5,615 |
|---|---|---|---|---|
| 8,444 | ||||
| 74,002 |
The specific purposes for which the funds are to be applied are as follows:
Thomas Farr - Weekly street outreach will have regular chats with homeless individuals to strike up friendships, build confidence and trust leading to getting support, guidance, and assistance to improve their situation and steer them to the end of their homelessness journey.
Albert Hunt - To expand our provision of lived experience peer mentors across Nottinghamshire with the aim to support more service users and people who are experiencing severe and multiple disadvantage.
11 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
Unrestricted General £ 28,355 (28,355) - Unrestricted General £ 70,791 (5,233) 65,558 |
Restricted £ 5,286 (5,286) - Restricted £ 8,444 - 8,444 |
2026 Total funds £ 33,641 (33,641) |
|---|---|---|---|
| - | |||
| 2025 Total funds £ 79,235 (5,233) |
|||
| 74,002 |
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Services for Empowerment and Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)
12 Taxation
The charity is a registered charity and is therefore exempt from corporation taxation.
13 Related party transactions
There were no related party transactions in the year.
14 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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