Lkl support SENDkids Support SEND Kids Limited REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022 Charity number: 1195895 Company number: 13049161 Third Floor, 30 Bedford Street, London, WC2E 9ED contact@supportsendkids.org www.su ortsendkids.or Twiller: @SupportSENDKids / Facebook.. @SupportSENDKids / Linkedln.. https'.//www.linkedin.com/company/support-send-kids
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) CONTENTS YEAR ENDED 30 NOVEMBER 2022 Contents Reference and Administralive Information Chair's Report Trustees, Report Statement of Trustees, Responsibilities Independent Examiner's Report 10 Statement of Financial Activities Balance Sheet 12 Notes to the Financial Statements 13-19
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 30 NOVEMBER 2022 Charity Number 1195895 Company Number 13426942 Registered Office Third Floor 30 Bedford Street London WC2EgED Directors and Twstees Rachel Am05 Janvi Balwarrt Patel Caroline Bernadette Elizabeth Withers Emily Rose Foges Bankers Stalling Bank Lltnlted Third Floor 2 Finsbury Avenue London EC2M 2PP Accountant Allsquare (Edinburghl Ltd Federation House 222 - 224 Queensferry Road Edinburgh EH4 2BN
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) CHAIR'S REPORT YEAR ENDED 30 NOVEMBER 2022 The trustees are pleased to present their annual directors, report together with the financial statements of the charity for the year ended 30 November 2022 which are also prepared to meet the requirements for a directors, report and accounts for Companies Acl purposes. The financial statements comply with the Chariti&s Act 201 I, the Cotnpanies Act 2006, the Mernorandum and Articles of Association, and Accounting and Reporting by Charities". Statement of Recommended Piactice applicableto charities piepaiing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Raehel Amtss Chair 29 August 2023
SUPPORT SEND KIDS LIMITED (a company limiled by guaranlee) TRUSTEES. REPORT YEAR ENDED 30 NOVEMBER 2022 The trustees, who are also directors of the charitable company, present their annual report on the affairs of the charitable company, together with the financial statements and independent examiner's report for the year ended 30 November 2022. This report is prepared in aeeordanee with the special provisions relating to small eompanies under s415lal of ihe Companies Act 2006, including the exemplion from piepaiing a strategic report. In addition tothe requirements of the Companies Act 2006, the ch8rtt8ble company produces its financial statements in accordance with the Charities Act 2011 and has adopted the provisions of the Statement of Recommended Practice ISORP 20191 'Accouniing and Reporting by Charities. in preparing the annual report and financial atementS. The Trusiees, Report meets the requlrements for a Direeiors, Reptsrt as required under the Companies Act 2006. Name and registered office The full name of the charitable company is Suppori SEND Klds Llmlted. Throughout ihls report ihe ierm chaiitable company will be used to i&fer to the companylcharity. The registered office and principal operating address is.. Third Floor 30 Bedfoid sireel London WC2E9ED Constitution The company was formed as a company limited by guarantee on 27 November 2020 and was granted charitable status on 23 September 2021. The company registration number is 13049161. The chaiitable company is registered with the Chaiity Commission, its Registered Nurnber being 1195895. Directors and Trustees The directors of the charitable company (the Charity) are tts trustees foi the purpose of charity law. The following trustees held office during the whole period.. Rachel AtllOS Janvi Balwant Patel The following Irustees were appointed during the period". Caroline Bemadette EIiz8beth Withers was appointed on 24 March 2022 Emily Rose Foges was appointed on 31 August 2022 Denise Bernadette Nurse resigned on 24 March 2022
SUPPORT SEND KIDS LIMITED (a company limited by guarantee) TRUSTEES. REPORT YEAR ENDED 30 NOVEMBER 2022 Objectives and activities One in six pupils in England have recognised special educational needs andlor disabilities I'SEND'I. Support SEND Kids I'SSK'I is a charity established by three lawyers who diseovered a need by parents and carers for support in navigating the system to secure educational piovision foi their child. This need was highlighted and exacerbaled by the COVID 19 pandemic, causing extreme learning loss amongst SEND children, whom in many cases were the first to slay home and the last to go back. SSK was born in that environment. where parents were fighting to keep the educational provision their children had. at the same time as home working, caring for other ehildren and coping with the prolifeiaiing COVID rule book. SSK was set up to support young people and their familie5 in particular but not exclusively by.. {1 I collecting Information and producing insight about the rights of and resources available to such persons and their carers., {21 providing easy and user-friendly access to such information via online platfomis,. {31 providing online platforms to connect such persons with other individuals willing to provide advice, support or assistance", and {41 raising awareness of the technical and legal issues that may 8rise when seeking support and educational provision for such persons. SSK is on a mission to decodify the rule books on SEND education and support, and io make them available and free to access foi anyone who needs them. Our inrtial aim is to use technology to aggregate and amplify voices currently supporting the SEND community, so that all families have easy. searchable access to the information and knowledge they need. Our longer term aim is to seek ways to improve the system ftsr SEND kids and their families. Digital innovation to dale These days lawyers lor at least the ones involved with SSK) also understand technology and how it ean be harnessed to deliver legal information in more accessible ways tts parents and teachers, a combination ol tool and practiee thai makes knowledge sharing s¢al8ble. The go81 is to provide help to 811 those who want to access it. During 2021. SSK focussed on bringing the law of Special Educational Needs I'SEN'I to that audience on a platfomi called Senate. which was originally designed for lawyers and the spreading of legal knowledge. However, SSK has took a further step to customise the Senate platform, so that parents can ask questions anonymously, and the platforms Q&A structure allows individuals to receive answers from morelhan one viewpoint. For example, a question may get a technical answer from one of the many lavryers providing their services pro-bono. as well as answers from parents, SENCOS and teachers on the more practical side of the parent's query. The blended answer gives parents a path through thethicket that is the SEND landscape Unfortunalely, the EHCP process lacks transparency and is overly bureaucratic. The resuh is a fragmented and inconsistent application of the same law running across every local authority in England. Helping parents to manage the anxiety generated by thi5 complexity and 5ecuiing peace of mind and time to spend on things othei than list building is key to what we are trying to achieve. As Janvi Patel, ctrfounder of Support SEND Kids, put it,-Our vision is a world where access to education through the legal system for SEND Kids is pain free.. A major achievement foi the platfortn in the year to Novembei 2021 was to digitize existing actual EHCPS kindly donated by parents, 8nonymised by the platform 8nd m8de available for free to Parents who Othenlse wont be able to see examples of the sort of provision that is given to other children. due to the secrecy around the provision and the cloaking in data protection Iwhieh can be used io deny Infomation as well as provide ill. This work is on-going, building up a collection of useful reference materials.
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) TRUSTEES. REPORT YEAR ENDED 30 NOVEMBER 2022 The second major piece of work was to turn an existing legal SEN text book called the-Noddy Guide'18S tt has corne to be known) which David Wolfe KC first produced 15+ years ago. The original version of the Guide was produced in response to request, from the ihen-President of the SENT, for a"Noddy Guide" to train SENT Chairs (now FTT Judges). (The name'Nodd indicates straight forward, no-nonsense advice.) The Guide is regularly updated as a flee public resource to assist all those who de81 with Special Educational Needs {SEN) law in England including judges, legal practitioners, parents and local authorities. It is now co-written by David Wolfe KC (Matrix) and Leon Glenister (Landmark Chambers), both public law barristers who have significant experience and expertise in SEN Law. Support SEND Kids worked with the barristers io provide the first update in two years (impacted by the pandemic and also the change in SEN lawl and the new version covers the law as it was introduced in England in 2014.. . The Children and Families Act 2014 ICFA20141 . The Special Educational Need5 and Disability Regulations 2014 ISI 2014115301 IRegs20141 . The SEN Code of Piactice ICOP201511 relating to Education and Health Care Plans IEHCPS) and Department for Education Guidance 'SEND.. 19- to 25-year-olds' entitlement to EHC plans" published on 21 February 2017 IGuidanee19-251 Iwhieh must be read alongside and be applied in accordance with CFA2014 and COP2015'. IPSEA v Secretary of State120031 EWCA Clv 71. The aim of the Noddy Guide is to bring together the relevant legal provisions, the codes of pr8Ctice, Government guidance and case law (principally from the High Court and. latterly. the Upper Tribunal). However. the Guide is not intended to be a substitute for direct consideration of the legal materials or relevant code of practice. SSK helped produce both a ievised guide (now available on both the Matrix and Landmaik websites) in the foim of Q&A but also prepared in 2022 to launch it on the plaifomi. The substantive leg81 work was all done before November 2021. This is the first edition where links are included to cases and other primary materials, where they are readily accessible (some, particularly older cases, are not publicly available), thus enabling aeeess tts justice. Direct aecess lo a host of experts As well as hosting the Noddy Guide in interactive Q&A, the SSK hub aims to be a place for parents to have direct access to SEND law experts, SEND professionals and othei parents who have the lived experience tsf navigating a complex legal process and who, as the site can demonstrate, very much wish to P8s$ on that knowledge. By making legal insights around every stage of the ECHP application process freely available. SSK hopes to help schools. parents and Ioc81 authorities ensure that every SEND child is able to claim their right to learn, develop and fulfil their potential. The addition of the ehecklisi powered by the WCIT grant will bring a whole new dimension to paients and professionals navigating the complex SEND system. During 2021. SSK worked togathertogether expertise amongst its networl and now has a committed band of general counsels, private practiee lawyers, SEND parents and, increasingly teachers and SENCOS who are on the platfom sharing measured, thoughtful advice foi the cotnrnuntty as it stiives to shale the information it has, onceto rnany. Achievements and performance During the financial period, One tsf SSK'S priorities has been to work ttswards the launch of the Noddy No-nonsense Guide to SEN law (the "Noddy Guide,), 8 free public resource to assist all those who deal with SEN law in England including judges, legal practitioners, parents and local authorities The Noddy Guide is to be digitised on the SSK plafform. with the intention that parents can interact with the guide, navigate it easily, ask questions to its authors and most importantly, raise new and interesting areas for future iterations of the guide to develop into. This will beneftt both paretrts and practitioneis a5 the law develops, whilst expanding the pool of people who understand it well. And finally.-- The N(>ddy Guide was successfully launched afterihe reporting period Lawyers havejoined the platform and consistently respond to parent's question5 Wtth accurate helpful information The Charity has sought to Collaborate wtth other small charities in the space The charity has a small, committed group of SEND parents and lawyers helping curate the content.
SUPPORT SEND KIDS LIMITED (a company limited by guarantee) TRUSTEES. REPORT YEAR ENDED 30 NOVEMBER 2022 Si SEN SEND Kid• ww.¥upportsendkN4wg Direct access to a host of experts As well as hosting the Noddy Guide in interactive Q&A, the SSK hub aims io be a place ftsr parents io have dlrect access 10 SEND law experts, SEND professionals and other parents who have the lived experience of navigating a complex legal process and who. as the srte can demonstrate. very much wish to pass on that knowledge. By making legal insights around every st8ge of the ECHP application process freely available, SSK hopes to help schools, parents and local authorities ensure that every SEND child is able to claim their light to learn, develop and fulfil their potential. The addition of the checklist powered by the WCIT grant will bring a whole new dimension to parents and professionals n8vigating the Complex SEND system. During 2021, SSKworked togatheriogetherexpertise amongst It5 netwoiK and now has a committed band of general counsel5, private piactice lawyers, SEND parents and, increasingly teachers and SENCOS who are on th& platform sharing m&asured, thoughtful advice for the ¢omrnunity as it strives to share the information it has, once to Many. Financial review The charity's incoming resources in the period were £32,729 and total resources expended wer& £39,481. The charitls reserves as at 30 November 2022 were in deficit by £20,441. The charity continues to incur startup and development expenditure including platform and tech build costs in order for the charity to implement and achieve it's charitable objectives. Reserves policy The trustees aim to rnaintain unrestricted reserves equivalent to three months, running costs. The trustees will review the level of unrestricted reserves thai are qUired io ensure an adequate balanee exists to fulfil the charily's eoniinuing obligations. Donated facilities and $ervi¢es We have considerable pro-bono support from law fimis and lawyers as follows.. Our legal community backlng come5 from a number of large law firms provldlng skllls and expertlse tts us pro-btsnts Re Smith. Our charity pro-bono lawyers.. M
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) TRUSTEES. REPORT YEAR ENDED 30 NOVEMBER 2022 Structure, governance and management Public benefit statement The charity has a number of objects specifically restrieied to the following.. for the publie benefrt, the relief of children and young people wtth special educational needs and disability in the UK in particulai but not exclusively by-. 11} collecting information and producing insight about the rights of and resources available to such persons and their carers 12) providing easy and user-friendly access to such information via online platforms,. 13) provlding online platfom)s to eonnect such persons wrch other individuals wllllng io provide advice, support or assIance,. and 14) raising awareness of the technical and legal issues that m8y arise when seeking support and educational provision for such persons. Technology platforms will assist in amplifying and pulling together the voiees in the SEND space and in particular ihe involvement of those with technlcal expertise will help iaise awareness and distribute information lo those whts need it. The trustees confirm they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the company's aims and objeeiives and in planning future activities. Trustee recruitment and appointment At the time that charitable status was granted (September 20211 the charity had the three founding trustees. All the trustees were trained lawyers and all female founders. The intention was, and is to diversify the board wrth trustees with some'lived experience" of being a SEND parent. Future plans Building on the Noddy No Nonsense Guide, we will launch mlcro¥Juides of approximately lQ Q&A bite size chunks tsn areas of the law affecting SEND paients disability disciirninalion, Irusts and estates, Court of protection, exclusions etc. We will run webinars and build out our infomiation set. Additional information We are incre8singly focusing on attracting corporate $ponsor$hip from busines$e$ that understand thal supporting SEND families through navigating the challenges of keeping their children in education provides benefits to everyone.
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) STATEMENT OF TRUSTEES, RESPONSIBILTIES YEAR ENDED 30 NOVEMBER 2022 The charity trustees (who are also the direclors of Support SEND Kids Limited for the purposes of company law) are responsible for preparing a trustees. annual report (including the Strategic Report) and financial st8tements in accordance with applic8ble law and United Kingdom Accounting Stand8rds (United Kingdom Generally Accepted Accounting Practice). Cornpany18w requires the chaiity truste&s to piepare financial 5tatemerrts foi each year which give a true 8nd f8ir view of the state of affalis of the charitable company and the group and of the Incoming resources and applicalion of iesouices, including the Income and expenditure, of the charitable group for that perlod. In preparing the financial statements, the trusiees are required io.. select suitable aceounting policies and then apply them consistenily,. observe the methods and principles in the Charities SORP IFRS 1021., make judgements and esiimaies thai are reasonable and prudent", state whether 8ppIic8ble UK accounting standards have been followed, subjert to any material dep8rtures disclosed and explained in the financial statements., prepare the financial staternent5 on the going concein basis unless tt is inappropriale to presumethatthe charttywill continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the lin8nci81 position of the charity and to enable them to ensure that the financi81 statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps lor the pievention and d&teetion of fraud and other iriegul8rities. The truslees are responsible for the meintenance and integrity of ihe corporate and financi81 information included on the charitable companls website. Legislalion in the United Kingdorn governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. Approved by the trustees and signed on their behalf by.. Raehel Amos Chair 29 August 2023
SUPPORT SEND KIDS LIMITED (a company limited by guarantee) INDEPENDENT EXAMINER'S REPORT YEAR ENDED 30 NOVEMBER 2022 Independent Examinels Report I reporttothe ch8rit8ble coMpanS trustees on my examination of the 8ccounts of Support SEND Kids Limited Iyhe comp8nfl for the period ended 30 November 2022 which are set out on pages l 110 19. Responsibilitie8 and b8sis of report As the charitable company's trustees (and also its directors for the purposes of company lawl. you are responsible for the preparation of the aeeounis In accordance with the requirements of the Companies Act 2006 {'the 2006 Act'l. Having satisfied myself that the accounts of the company 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 examin8tion of your charttable ¢ornp8nls 8¢counts as c8rried out under the Charities Act 2011, section 1451'lhe 2011 Act"). In carrying out my examination I have followed the Oirections glven by ihe Chaiity Commission under 5eclSon 14515llbl of the 2011 Act. Independent examinerfs statement I have completed my examination. l eonfirm that no matters have come to my attention in connection with the examination glvlng me cause lo believe th In any materlal respecl.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act.. or the accounts do not accord with those records", or the accounts do not comply with the accounting iequiietllents of section 396 of the 2006 Act otherthan 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 accounts have not been prepared in accordance wrth the methods and prineiples of the Statement of Recotnmended Practice foi accounting and reporting by chartties pieparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- I have no concems and have come across no other mailers in conne10n with ihe examination io whlch attentltsn should be drawn in this report in orderto enable a proper understanding of the accounts to be reached. Robin Hunter MAAT FCCA for and on behalf of Allsquare {Edinburghl Ltd Federation Htsuse 222 - 224 Queensferry Road Edinburgh EH4 28N 29 August 2023 io
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 NOVEMBER 2022 Unrestricted Funds Restricted Funds Total 2022 Total 2021 Notes Inci)me and endowments from: Donations, legacies and grants Charitable activities Other trading aciivlties Investrnents 10,442 22,287 32,729 15,532 Other income Total Ineomè 10.442 22.287 32.729 Expendiiure on: Rai51ng funds 1,130 14,079 15,209 8,752 Charitable activities 23.102 1,170 24,272 20.469 Other expenditure Total expenditure Net income I lexpenditure) 113.7901 7.038 16.752) 113.6891 Transfers beeen funds Net movement in funds 13,790 7,038 6,752) 13,689) Funds brought forward 113,6891 113,6891 Fund5 carrled forward 27.479 7.038 20.441 13.689 The statement of finaneial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities. The notes on pages 13 to 19 foim part of these financial statement5.
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) BALANCE SHE AS AT 30 NOVEMBER 2022 YEAR ENDED 30 NOVEMBER 2022 2022 2021 Notes Fixed assets= Investments Total fixed assets Current assets- Debtors 240 Cash at bank and in hand 17,619 14,014 Total current assets 17,859 14,025 LiabilitieB.' Creditors falling due within one year 38,302 27,715 Net current assets Total net aet$ {20,441) {13,689) Thè funds of tht eharrty: Unrestricted income funds 127.4791 7,038 113.689) Restricted ineome funds Total charity fund8 {20,441) {13,689) The flnancial slatement5 have been prepared In accordance with ihe special provlsions applicable lo companies sublecl lo ihe small companies, regime. For the period ended 30 November 2022 th& comp8ny was entitled to exemption from audtt under section 477 of the Companies Act 2006 relating to small companies. Trusteès, msponsSbiliii•$: The trustees have not required the chaiity to obtain an audtt of it5 account5 for the year in question in accordance with section 476. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respeci to accounting records and the preparation of accounts. The financial statements of Support SEND Kids Limited, registered chaiity nutnber 1195895, registered company nutnber 13426942. were approved by the Board of Trustees (Directors) on 29 August 2023 and signed on their behalf by. Rachel Amos (Dliectorl The notes on pages 13 to 19 form part of these financial statements. 12
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 NOVEMBER 2022 Accounting Policie5 The principal accounting policies adopted, judgements and key sources of eiatIon uncertainly in the preparation of the financial statements ale as follows". Charity infomiation Support SEND Kids Limited, a public benefit entity, is incorporated in England and Wales as a Company limited by guarantee not having a shale capital. There ale cuiiently three Tiustees who are also ihe members of the company. Each metnber has undertaken to contribute to the assets in the ev&nt of winding up a sum not exceeding £1. The charitable company is a registered charity. The registered office is given on page 2. Ba515 of preparation The financial statements are prepared underthe historical cost convention, in accordance withth&Statementof R0MMended Practice "Accounting and Reporting by Charities ISORP 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, effective l January 2019 and the Companies Act 2006. Support Send Kids Limited meets the definition of a public benefit entity undei FRS 102. Assets and liabiltties ale inttially recognised at histOriC81 cost or transaction v8lue unless otherwise stated in the relevant accounting policy notelsl. Ppardi10 of ihè aeetsunis on a gtslng eoncem ba$1$ The financial st8tements have been prepared on a going concern basis. After reviewing the charit$ forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence forthe foreseeable future. The charity therefore continues io adopt the going concern basis in preparing its financial ateMe$. Critical a0ting judgements and key ve6 of estimation uncertainty In the application of the company's accounting policies. which are described in note l. the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilitiesthat are noi readily apparent from other sources. The estitnates and associated assumptions are based on historical experience and other factors that are considered to be relev8rrt. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both cuiient and future periods. The trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure. Fund aceounting Unreslrlcted funds are avallableto Spend on actlvitiesthatfurther anyof the purp05e5 of charity. Restricled fund5 are donatSons which the donor has specified are to be solely used for partieul8r areas of the charity's work or for specific artistic projects being undertaken by the charity. Incom• All incoming resources are included in the statement of financial activitie5 when entitlement has pa88ed to the charTty', r( is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific polieies are applied to particular categories of income.. income from donations or grants is iecognised when there is evidence of entitlementto the gift, receipt is piobable and its amount can b& measured ieliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from ihe cost to the donor or the estimated iesale value. Donaled facilitles and services ale iecognised in the accounts when received if the value can be reliably measuied. No amounts are included for the contribution of gener81 volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement foi tt to be spent on a particular purpose and retumed if unspent, in which case it may be regarded 8s restricted. 13
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 NOVEMBER 2022 Accounting Policie5 Icontinuedl Expendilure Exp&nditui& is recognis&d once there is a legal 01 constructive obligation to m8ke a payment to a third party, tt is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Costs of rai51ng funds comprlse the cosis of marketing. Expenditure on cheritable activities includes the costs of salaries, and other activities undertaken to further the purposes of the charity and their associated support costs. Other expendtture represents ihose items not falling inio any other heading Irrecoverabl& VAT is charged as a cost against the activity foi which the expenditure was incurred Allocation of support costs Support eosts are those functions thai assist the work of the chariiy but do not direeily undertake charitable aeiivity. Support costs include the costs of off ice salaries, and governance costs which support the chaiity in the provision of education. The bases on which support costs have been allocated are set oul in note 7. Flxed asset Investments Interest in subsidiaries, associates and jointly controlled entities are inttially tlleasured at cost and 5ubsequentty measured at cost less any accumu18ted impairment losses. The investrnents are assessed for impairment at e8ch reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the Statement of Financial Activities. A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from it5 activities. An associate is en entily, being netlher a subsidiary nor a joint venture, in which the charity holds a long-temi interest nd where the charity has significant influence. The charity considers that it has significant influence where it has the power to participate in the financial and operating decisions of the a550ciate. Entities in which the chaiity has a long-teitn interest and shares control undera contractU818riangement are classified as joinlly controlled entities. Dèbiors Trade and other debtors ale recognised at the settlement amount due after any discourrt offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and In hand Cash at bank and cash in hand includes cash atld short term highly liquid investments Wlth a short maturity of three months or less from the date of 8¢qUiSltion or opening of the deposit or similar a¢¢ount. CredStors Ciedttors are iecognised where the chaiity has a present obligation iesulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated ieliably. Creditors and provisions are normally recognised at their settlement amount. 14
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 NOVEMBER 2022 Donations, Legacies and Grants Unrostrleted Fund5 RerICted Funds Total 2022 Total 2021 10,442 10,442 General donations 10,322 11504 12,504 Philip Klng Charilable Tiusl 5,210 The Worshipful Company of Infomiation Technologists 9.783 9,783 5,210 10,442 22,287 32,729 15,532 Raising Funds Unr•strleted Funds R•strleted Funds Totsl 2022 Total 2021 Donation fees 342 Fundraising and communication costs 1,130 14,079 15,209 8A10 1,130 14,079 15,209 8,752 Charitable Activities Unrestricted Funds Restried Funds Totsl 2022 Totsl 2021 Note Platform eosts 11132 6,540 6,540 Consulting costs 5,159 1,170 8,019 8,019 Tech build costs 1,350 1,350 Support costs 5,811 4,560 4,560 23,102 1,170 24,272 20,469 15
6.
| Cost Additions Disposals At 30 November 2022 Net book value At 30 November 2022 |
£ 1 - - |
£ 1 - - |
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| 1 | ||
16
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 NOVEMBER 2022 Debtors 2022 2021 Prepayments 240 240 Creditors 2022 2021 Note Trade creditors 13.622 6,275 Amounts owed to group undertakings Loans from directors 13 13.436 11,547 Accruals 3,957 2,602 Deferred income 7.286 7,290 38.302 27.71 S Unrestricted Income Funds Balance at 1-De¢-21 Balance at 30-Nov-22 Inme Expendriure Transfers General funds 113.6891 10,442 24,232 127,4791 13,689 10,442 24,232 27,479 Name offvnd Description, nature and purpose of fund General funds Unrestrieied reserves expendable at the discretion of the trusiees In the furtherance of the chaiity's objectives. 17
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 NOVEMBER 2022 Restricted Inoome Funds 10. Balance at 1-De21 Balance al 30.Nov-22 Income Expenditure Tran8fer8 Philip King Charitable Trust 12,504 12,504 The Worshipful Company of Information Technologists 9,783 2,745 7,038 22.287 15,249 7,038 Name of fund Dtserlptlon. naturo and purpos• of fund A grant of £12,500 for each of two years to fund the position of part-time fundraiser. The grant is treated as a restricted fund and used solely for the position of part-time fundraiser. Philip King Charitable Trust The Worshipful Company of Information Technologists A grant of £10,000 to fund website investment specifically in relation lo research and design in user experience. 11. Trustee Remuneration and Benefits None of the trustees have been paid any remuneration or received any other benefits from employment with their chartty or a ielated entity. 12. Twstees. Expenses 2022 2021 ReSmbursed expenses Platform costs 89 Legal expenses 458 Travel expenses 388 388 547 The number of trustees reimbursed for expenses or who had expenses paid 18
SUPPORT SEND KIDS LIMITED (a company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 NOVEMBER 2022 13. Related Party Disclosures Support SEND Klds Tradlng Llmhed A company in whNch Denise Berna(lette Nurse is a director Included in'Amounts owed to group undertakings. is an amount of £1 due to Support SEND Kids Trading Limited by the charity as payment for the l 00% shareholding issued on incorporation. RachelAmos Trustee andDirector Included in'Loans from directors, is an amount of £6,16712021'. £4,667) due to Rachel Amos from the charity in relation to startup fund5 introduced as initial working capital on the charity's incorporation. Also included in 'Loans fiorn diiector5' IS an amount of £47712021.. £891 due to Rachel Amos from the chaitty in relation to expenses incuried on behalf of the charity. The £6.64412021.' £4,756) balance due to Rachel Amos is interest free and has no fixed terms for repayment. Janvffl Balwant P?tel Trustee andDirector Included in'Loans from directors, is an amount of £4.66712021.' £4.6671 due to Janvi Balwant Patel from the charity in relation to startup funds introduced as initial working capital on the chaiity's incoipoiation. A150 included in 'Loans from directors, is an amount of £45812021.. £4581 due to Janvi Balwant Patel frorn the chaitty in relation to expenses incurred on behalf of the charity. The £5.12512021.. 15.1251 balance due to Dr Janvi Balwant Patel is interest free and has no fixed tem)s for repayment. Denise Bernadette Nwse Former Trustee and Director Ineluded in'Loans from direeiors, is an amount of £1,66712021.' £1,667) due to Denise Bernadette Nurse from the charity In relalion to slartup funds Inlroduced as Inltial working capltal on ihe charily's incorpoiaiion. The loan is Intere free and has no fixed terms for repayment. 19