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 Othen￿lse 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 assI￿ance,.
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 coMpan￿S 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 conne￿10n 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 be￿een 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 a￿et$
{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 e￿i￿atIon 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 R￿0MMended
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.
P￿pardi10￿ 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 a￿0￿￿ting judgements and key ￿v￿e6 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
Re￿rICted
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
Restri￿ed
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**<br>Additions<br>Disposals<br>**At 30 November 2022**<br>**Net book value**<br>**At 30 November 2022**|**£**<br>1<br>-<br>-|**£**<br>1<br>-<br>-|
|---|---|---|
||**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
In￿me
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-De￿21
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