Registered number.. 13049161 Charity number.. 1195895 Support SEND Kids Limited (A company limited by guarantee) Unaudlted Trustees. report and financial statements For the period ended 31 May 2024
Support SEND Kids Limited (A company Ilmlted by guarnntee) Contents Page Reference and admlnlstratlve detalls of the Charfty. Its TNstees and advlsers Trusteos. roport Independent examlner's report Ststement of financial activities Balance sheet 10 Notes to the flnancial statements 11-20
Support SEND Kids Limited (A company Ilmlted by guarnntee) Reference and adrninistrative details of the Charity. its Trustee5 and advisers For the period ended 31 May 2024 Trustees Rachel Amos Janvi Patel Caroline Withers Emily Foges Tamara Franks lappoinled 1 May 20241 Company registered number 13049161 Charity registered number 1195895 Registored offico 2 Church Gardens Leeds LS176DH Company secretary Haider Raza lapwinted 15 January 20251 Accountants Kreslon Reeves LLP Chartered Accounianls 37 Sl Margaret's Street Canterbury Kent CT12TU Bankers Metro Bank One Soulhamplon R¢)w London WC1B SHA Indopgndgnt Examln•r Samantha Rouse FCCA DChA Kreslon Reeves 37 Sl Margarels Street Canterbury Kent CT12TU
Support SEND Kids Limited (A company Ilmlted by guarnntee) Trustees. report For the period ended 31 May 2024 The Trustees present their annual report Icoelher with the finanryal stalements of the Charity for the period 1 December 2022 10 31 May 2024. The Annual report seryes the purposes of both a Trustees. report and a directors, report under company law. The Trustees confimi that the Annual report and financial statements of the charitable company comply with the current slatulory requirements, the requirements of the charitsble company's goveming document and the provisions of the Slalemenl of Recommended Practice ISORPI applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191. Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 Islralegic Report and Directors, Report) Regulations 2013 has been omitted. Obl8ctlves and actlvltlos a. PollcSe$ and oblgctlve$ Support SEND Kids I'SSK") is a charity established by lawyers who discovered a rbeed by parents and carers of children with special educational needs andlor disabilities I"SEND"I for technical support around the law and in navigating the system lo secure the child's right lo an education. Parents often need lo understand how to use their advocacy for their children in an environmenl where no legal help may be available. In the accounting period, the number of children and young people in England identified with special educational needs grew significantly from approximalely 1.49 million pvpils116.5Vo of all pupils in England and VVal8sI to in January 2024 approximately 1.7 million school pupils118Q/o of all pupils) with identified SEN Isource.. Department of Educalionl. Demand for SEND support continues lo grow as needs are better identified and as a consequence resources are increasingly stretched and SEND provision is under considerable stress. Our aim continues to be to use technology lo support the SEND community in understanding the child's legal rights, so that all families have easy, searchable access lo the information and knowledge they need. Our longer- lemi aim is to seek ways lo improve the system for SEND kids and their families. In setting objectives and planning for aclivilies, the TnJstees have given due consideration to genaral guidance published by the Charity Commission relating lo public benefit. induding the guidanc& 'Public benefit.. running 8 charity IPB21'. b. Public benefit statement The charity has a number of objects specifically reslricled to the following.. for the public benefit, the relief of children and young people with special educational needs and disability in the UK, in Pa'CUlar but not exclusively by.. 111 collecting information and producing insight about the rights of and resources available to such persons and their carers 121 providing easy and user-friendly access to such inforynalion via online platfomis., 131 providing online plalfoms lo conneci such persons with olher individuals willing to provide advice, support or assistance. and 141 raising awareness of the technical and legal issues that may arise when seeking support and educational provision for such persons. Technology plalfomis will assist in ampling and pulling together the voices in the SEND space and in particular the involvement of those with technical expertise will help raise awareness and distribute infomialion lo those who need it. The trustees confimi they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the companls aims and objectives and in planning future activities.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Trustee5' report (continued) For the period ended 31 May 2024 Achievements and perforrnance a. Main achievements of the Charity A summary of thg impact we had in 2022 to 2024 Amazlng growthl l J Q&A wpprytr 2022.2024- what has Support SEND Klds mana9ed to do7 In short, a lot. Here are the headline items: Legal Guides Published the Noddy No-nonsense guide to SEN law three times and a brand new Disability Law in Edu&*ion No-nonsense Guide In November 2022 we prodUd our second digital version of the Noddy Guide, the leading legal SEN textbook and again in March 2023 and March 2024, to reflect questions that had been raised on our web sile and new case law. The original version of the Guide was produced in response to a request, from the then-Presidenl of the SENT. for a "Noddy Guide- lo train SENT Chairs (now FTT Judges). The Guide is regularly updated as a free public resource to assist all those who deal with Special Educational Needs ISENI law in England - including judges, legal practitioners, schools, parenis and local authorities. It is now co-written by David W0e KC (Matrix} and Leon Glenisler (Landmark Chambers), both public law barrislors who have significant experience and expertise in SEN Law. The guide sets out SEN law bul only as il applies in England. It also picks up some of the areas of ovedap beeen SEN law and Disability law of relevance to children and young people in educalion in England, bul il does not cover Disability law points which are distinct from SEN law. The Welsh SEN cases Ihal remain relevant lo SEN law in England were sel out in this version of the Noddy Guide.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Trustee5' report (continued) For the period ended 31 May 2024 Achievements and perforrnance Icontinuedl The aim of the guide is to bnng together the relevant legal provisions. the codes of practi, Government guidan and case law Iprincipally from the High Court and, latterty, the Upper Tribunal). However, the Guide is not intended lo be a substitute for direct consideration of the legal materials or relevant code of practice. The November 2022 updates to the Noddy Guide added 11 new Q&A to the guide and revised 10 existing answers, thus growing the Noddy Guide for Ihe first time since the pandemic. The March 2023 update of the Noddy Guide contained a fully revised and expanded sedion on where parents seek non- school plament such as EOTAS. This added another 11 new questions to the guide and il grew again. The March 2024 version of the Noddy Guide Ilhe forth published by SSK and the 17th version of the guidel introduced 6 new Q&A and addressed new case law16 cases) and was the first time the Noddy No-nonsense Guide referred lo Ihe sister publication.. the Disability Law in Educalion No-nonsense Guide which we produced for Ihe firsl lime in November 2022. Re-desl9nlng the SSK websits In October 2021 we applied for and received a grant of £9783.00 from The WCIT Charity, lo develop a plan lo expand the reach of our online platfomi. for all those who may need SEND infonnalion. This strategic advice was invaluable. After choosing a supplier lo help us map the inleraclions on our website, we were able lo understand all the different users of SSK and we were beller able lo understand their goals. The team working on this project were then able lo create wireframes and user journeys to ensure that those goals would be mel with the minimum amount of friction through the user interface and sel us up lo redevelop our website using clear goals for us about reach. impact and our community. That money was spent during the a¢¢ounting pariod. but th& website development had to wail. Contsnt Cr•atlon Creating conlenl and managing the community is vital for the SSK plarform. The central proposition of SSK is to provide legal and practical infomialion for the SEND community, which can be searched for, or users can ask for infornialion in a Q&A format. As information is central to SSK, creating and curating relevant information is vital. We do this via a variety of ways.. 11 we have lawyers providing support for the Q&A aspect of the platform 21 we also upload our own content (usually in the form of a legal guidel which is then digilalised on the plailorm and 31 we also analyse the data and conlenl on the plattorm to beller understand what the users are searching for and how Ihey use the material, so we can better support their needs, and we also send out a newsletter about developments in what we are doing. Chlld Trust Fund Impllcallons for SEND Famllles In 2023, il came to our attention that SEND families were slnjggling with how they managed and even gained access lo their SEND child's Child Tnjst Funds I"CTF"I, which they had paid into for years. In September 2023 we launched a process to better understand the process for obtaining access lo CTF for SEND families. We have partnered with Reed Smith and in the accounting period approximately 5 applic8tions were made to the Court of Protection. This work was ongoing after the accounting period. Continuing to Expand Awareness We have continued to raise awareness of the stnjggles and issues facing SEND families, whether that is relating to funding issues, aCsS to CTFS and the logistical issues aroLJnd it or the legal issues and the struggles SEND families face to obtain access lo the law. In this accounb.ng period we have had coverage in national media, from Sky News, LBC and the BBC. In parb"cular. we funded a survey on the impact of the hidden cost paid by parents of SEND children. The survey was aimed at uncovering the hidden costs that the lack of support from employers, schools, local aulhorities have on the working pattems of SEND parents. The survey period ran from 1 February 2024 to 14 March 2024 and the results were published outside of the accounting period.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Trustee5' report (continued) For the period ended 31 May 2024 Achievements and perforrnance Icontinuedl Collaborating with University of Liverpool School of Law and Social Justice for a Nuffield Grant This was a large project and collaboration for SSK which continues. We worked with the University of Liverpool School of Law and Social Justice to apply for the Nuffield funding application. The granuproject was lo investigate and the analyse.how to close the justice gap. faolitating legal understanding, awareness and compliance with the laws which protect the rights of Children and Young People with Special Education Needs and Disabilities in England-. Although we gol to the final round of the application, unfortunately we were not successful with the grant application. Award - Women & Diversity in Law Award- Winner not for profit In earfy 2024 to our surprise. we won the Women & Diversity in Law Award for a not for profil. This was an amazing and unexpected endorsement of what we have been Irwn9 to do. Our trustee Caroline Withers collected the award In March 2024. Flnanclal revlew a. Golng concern Over the last few years, the Charity has spent lime and funds getting established in the SEND space and particularly in the Legal SEND space. SSK'S reputation has now been fimly established and recognised. We are the legal hub for SEND lawyers, judges and families. As a result, we are in a firm position to not only apply for grant funding, which is a key priority this year. but 8lso lo form greater and deeper partnerships with our existing supporters- Reed Smith, Tolum, Matrix Ch8mbers and others. These partnerships make substantial annual donations as well fundraising support. It is important to mention that at the beginning of 2024 the Charity was chosen as the beneficiary of a long running fund raising effort by The Hall Sch(xJl. who had Iradttionally raised money in the lens of thousands of pounds. This gave the Trustees the (xjnfidence that the Charity could continue as a going concern. along with the commitment by Reed Smith solicitors to give a partnership payTnent of £5,000. AJI those sums and others were raised and received after these accounts. In addition, we have additional key partners signing up le.g. The Barrister Group) who have offered significant fundraising support.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Trustee5' report (continued) For the period ended 31 May 2024 Furthermore, we have specifically obtained support from a marketinglfundraising volunteers who wll be working with our partners, so that we can fully caprtalise on our efforts lo raise funds. Based on this. the Trustees feel it is appropriate to continue to prepare the financial statements under the going concern basis. b. Rgsorvos policy The Trustees aim lo maintain unreslrithd reserves equivalenl to three months, running costs of £5,000 or al least know when the next £5-8.000 is coming in. We have managed lo do that this accovnting year with several key partnerships and fund-raising aclivilies. We are conslanuy reviewing the level of unreslricled reserves to ensure that we have an adequate balance exists to fvlfil the Chantls ntinuing obligations. c. Flnanclal rovlow The Charity's incoming resources in the period were £37,467 12023.. £32,729) and total resources expended were £26,1551£39,4811. The Charitys reserves 8S 8131 May 2024 were in deficit by £9,12912023'. £20,441). d. Donated facllltSes and strvlces We have ¢on$iderable prorybono support from law fim)s and lawyers both drafting legal guide$ and answering que$lion$ on our platform. Our Charity pfo•bono lawyers: Morgan Lewis Stru¢tur•, govornan¢• and manag•m•nt ConstltutSon Support SEND Kids Limited is registered as a charitable company limited by guarantee and was sel up by a Trust deed. The company number is 13049161, and Ihe charity number is 1195895. b. Methods of appolntment or electlon of Truslees Theccharity has five Iruslees, of which are founding Iruslees. All the trustees were lawyers or work within the legal profession, all females. The Board of Trustees are all SEND parents. The management of the charity is the responsbility of the Tnjslees who are elected and co-opted under the temis of the Trust deed. SSK Future plans Continuing to build on the leg81 guides. creating more content and make the content more acSsible and user- friendly. Additional information We are increasingly f(Kusing on attracb.ng corwrate sponsorship from businesses that understand that supporting SEND families through navigating the challenges of keeping their children in education provides benefits to everyone.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Trustee5' report (continued) For the period ended 31 May 2024 SSK and its subsidiary We should menb'on that we appreciate that SSK'S subsidiary is currenly a debtor to SSK. It is important to note the reason for establishing the subsidiary. The aim is for the subsidiary lo prodUd retailing content from the SSK website in the form of books and other materials. which will be sold.. this process is already underway. The conlenl is close lo being ready, and we have started lo gel interest in booklmalerial purchases and have already researched and started lo set up how to publish the booklsl. We hope this revenue stream will be a stable and constant source of revenue for SSK and that shortly the subsidiary will not only be able to repay SSK but will be able lo provide a stable source of income. The Subsidiary will begin to repay the Charity, and lo provide income to the Charity, over the next 12 months. ststement of Trustees. responsibilities The Trustees {who are also the directors of the Charity for the purposes of company lawl are responsible for preparing the Trustees, report and the financial slalemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial stslements for each financial period. Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give 8 true and fair view of the stale of affairs ol the Charily and of ils incoming resources and application of resources, including Its in¢ome and expenditu. for that period. In preparing these ffinan¢ial $tslements. the Trustees are required to.. select suitable accounting policies and then apply them consistently. obsarve the methods and principles of the Charities SORP IFRS 102)- make judgments and aceounling estimates that are reasonable and prudent- stsle whether appli¢able UK Accounting Standards {FRS 1021 have been followed, sublect lo any material departures disclosed and explained in the financial statements- prepare the financial slalemenls on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Truslaes are responsible for ke8ping ad6quat6 accounting rècords that are suffici8nl lo show and explain the Charity's Iransaelions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable slep5 for the prevention and deleclion of fraud and other iThegularilies. Approved by order of the members of the board of Trustees and signed on their behalf by.. /_P4 JBMPBW?&lvr5l7uF40MTfc4 Janvl Patel Trustee Dale..
Support SEND Kids Limited (A company Ilmlted by guarnntee) Independent examiner's report For the period ended 31 May 2024 Independent examiner's report to the Trustees of Support SEND Kids Limited {'the Charity'l I report lo the charity Tnjslees on my examination of the accounts of the Charity for the period ended 31 May 2024. Responslbllltles and basls of report As the Trustees of the Charity land its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Acl'l. Having satisfied myself that the accounts of the Charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination. I retM)rt in respect of my examination of the Charills accounts carried out under section 145 of the Charities Act 2011 {'the 2011 ACVI. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Indgpendgnt gxamlner's ststement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act., or the accounts do not accord with those records; or th¢ a¢counts do not ¢omply with the a¢¢ounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Irue and fai¢ view which is not a matter considered as part of an independenl examination: or the accounts have not been prepared in accordance with the melhods and principles of the Sialement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concems and have Come a¢$$ no other matters in ¢onne¢lion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. This report is made solely to the Charitls Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regvlalions 2008. My work has been undertaken 50 that I might stale to the Charity's Trustees Ihoso mallers l am required lo stale to them in an Independent oxaminerfs report and for no other purpose. To the fullest exterbl permitted by law, I do nol accepl or assume responsibility to anyone other than the Charity and the Charit¥s Truslees as a l)ody. for my work or for this report. Signed.. Am2.- Dated.. 28 March 2025 Samantha Rouse FCCA DChA Kreston Reeves LLP Chartered Accountants 37 St Margaret's Street Canterbury Kent CT12TU
Support SEND Kids Limited (A company Ilmlted by guarnntee) Statement of financial activities lincon)orating income and expenditure account) For the period ended 31 May 2024 Restricted Unrestricted funds funds 18 months 18 months ended ended 31 May 31 May 2024 2024 Total Total funds funds 18 months 12 months ended ended 31 May 30 November 2024 2022 Note Income from: Donations and legacies Other trading activities 7.294 30,047 126 37,341 126 32.729 Total income 7,294 30,173 37,467 32.729 Expgndlture on: Raising funds Charitable activities 1,600 12,732 1,600 24,555 15,209 24.272 11,823 Total expendlture 14,332 11,823 26,155 39,481 Net movement Sn funds 17,0381 18,350 11,312 16.7521 Reconclllatlon of fvnds". Total funds brought forward Nel movement in funds 7.038 17,0381 (27,4791 18,350 {20,4411 11,312 113,6891 16,7521 Total funds carrlod forward 19,1291 19,1291 120,4411 The Statement of financial activities includes all gains and losses recognised in the period. The notes on pages 11 to 20 fomi part of these financial statements.
Support SEND Kids Limited IA company limited by guarantee) Registered number.. 13049161 Balance sheet As at 31 May 2024 30 November 2022 31 May 2024 Note Flxed assets Investments Current assets Debtors Cash at bank and in hand 10 270 1.962 240 17,619 2.232 17.859 Creditors.. amounts falling due within one year 11 {11.362) 138,3011 Net current Ilabllltles 19,1301 120,4421 Total net assets 19,1291 120,4411 Charlty funds Restricted funds 12 7,038 127.4791 Unreslricled funds 12 19,1291 Total funds 19,1291 120,4411 The Charity was entslled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company lo obtain an audit for the period in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Ael with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to enlilies subject to the small companies regime. The financial ststemenls were approved and authorised for issue by the Trustees and signed on their behalf by.. /0oP4 Janvi Patel Trustee Dale.. The notes on pages 11 to 20 fomi part of these financial statements.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 General information Support SEND Kids Limited. a public benefit entity, is incorporated in England and Vvales as a company limited by guarantee not having a share capital. The charity number is 1195895 and the company number is 13049161. There are currently three Tnjslees who are also the members of the company. Each member has undertaken lo contribute lo the assets in the event of wnding up a sum not exceeding £1. The charitable company is a registered charity. The registered office is given on page 2. Accountlng pollcles 2.1 Basls of preparatlon of Ilnanclal statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Fin8nci81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Support SEND Kids Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the levanl accounting policy. The presentational currency of these financial stalemgnls is Pounds Sterfing. 2.2 Golng concem The Trustees assess whether the use of going concem is appropriate, i.e. whether there are any material uncertainties relaled lo evenis or conditions that may cast significant doubl on the ability of the Charity to contsnue as a going concem. The Trustees make this assessment in respect of a period of at least one year from the date of authorisalion for issue of the financial slalements and have concluded that Ihe Charity has adequale resources lo continue in operational existence for the foreseeable future and there are no material uncertainties about the Charills ability to continue as a going concem, thus they continue to adopt the going concem basis of accounting in preparing the financial slalemenls. 2.3 Income All income is recognised once the Charity has entillemenl to the income, it is probable that the income will be received and the amount of income receivable can be me8sured reliably. Grants are induded in the Statement of financi81 activities on a receivable basis. The balance of income received for specific purposes bul not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, ils recognition is deferred and induded in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 Accounting policies Icontinuedl 2.4 Expendlture Expenditure is recognised once there is a legal or constnjctive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in selllemenl and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consislenl with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation harges allocated on the portion of the asset's use. Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for ils charitsble purposes and includes costs of all fundraising activilies events and non-charilable trading. Expenditure on charilable activities is incurred on directly undertaking the activities which further the Charity's objectives. as well as any associated support cosls. All expenditure is inclusive of irrecoverable VAT. 2.5 Investments Fixed asset investments are a form of financial instwment and are initsally recognised al their transaction cost and subsequently measured al fair value al the Balance sheet date, unless the value cannot be measured reliably in which case il is measured al cost less impaim)enl. Investment gains and losses, whether realised or UnalISed. are combined and presented as 'GainsllLossesl on investments, in the Stalemenl of financial aclivilies. Investments in subsidiaries are valued at st less provision for imp8irmenl. 2.6 D8btors Trade and other debtors are re¢ognised al the setuement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts due. 2.7 Cash at bank and in hand Cash al bank and in hand includes cash and short-lerm highly liquid investments with a short malurily of three months or less from the dale of acquisition or opening of the deposit or similar account. 2.8 Llabllltles and provlslons Liabilities are Tecognised when there is an obligation at Ihe Balan sheet dale as a result of a past event, il is probable that a transfer of economic benefit will be required in selllemenl, and the amount of the settlement can be estimated reliably. Liabilities are recconised at the amount that the Charity anlicipales it will pay lo settle the debt or the amount it has received as advanced payments for the goods or seThices il musl provide. Provisions are measured al the best estimate of the amounts required lo settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specffic to the liability. The unwinding of the disUnt is recognised in the Statement of financial activrties as a finance cost.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 Accounting policies Icontinuedl 2.9 FlnancSal Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instrnments are initially recognised al transaction value and subsequently measured al their settlement value with the exception of bank loans which are subsequently measured al amortised cost using the effective interest method. 2.10 Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the Trustees in ftjrtherance of the general objectives of the Charity and which have not been designated for other purposes. Reslricled fvnds are funds which are to be used in accordance with specific r8slriclions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged againsl the specific lund. The aim and use of each restricted fund is set out in the notes lo the financial slatements.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 Income from donations and legacies Total funds 12 months ended 30 November 2022 Restrlcted Unrestrlcted funds funds 18 months 18 months ended ended 31 May 31 May 2024 2024 Total funds 18 months ended 31 May 2024 Donation$ Grants 30.047 30,047 7.294 10.442 22.287 7,294 Total 2022 22.287 10.442 32,729 Income from other tradlng actlvltles Incomo from fundralslng events Totsl fvnds 12 months ended 30 Unre$trlGted fund$ 18 rnonths gnded 31 May 2024 Total funds 18 months endod 31 May 2024 November 2022 Fundraising and communication costs 126 126
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 Expenditure on raising funds Fundraising trading expenses Total funds 12 months ended Restrlcted Unrestricted funds funds 18 months 18 rnonths ended ended 31 May 31 May 2024 2024 Total funds 18 months ended 31 May 2024 30 November 2022 Fundraising costs 1,600 1.600 15,209 Total 2022 14,079 1.130 15,209 Analysls of expendlture on charltable actlvltles Summary by fund type Restrf¢led Unrestrlcted funds funds 18 months 18 months ended ended 31 May 31 May 2024 2024 Total 12 months ended 30 November 2022 Total 18 months ended 31 May 2024 Platfom costs 307 2.569 2,876 12.175 9.504 12,132 6,329 5,811 Consulting costs Support costs 12,175 250 9,254 12,732 11.823 24,555 24,272 Total 2022 1.170 23,102 24,272
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 Independent examiner's remuneration 12 months ended 30 November 2022 18 months ended 31 May 2024 Fees payable lo the Charitls independent examiner for the independent examination of the Chantys annual accounts 4.380 2.383 Trust••s' r•mun•rntlon and èxpenses During the 18 month period ènded 31 May 2024. no Trustees re¢eived any remuneration or other benofits 112 month period ended 30 November 2022.. £Nil). During the 18 month period ended 31 May 2024. no Trustee expenses have been incurred 112 month period ended 30 November 2022.. £Nil). Flxed asset Investments Investments 3ub$ldlary ompanles Cost or valuation Al 1 December 2022 Al 31 May 2024 Net book value Al 31 May 2024 AI 30 November 2022 Principal subsidiaries The following was a subsidiary undertaking of the Chanty.. Namg Company number Rogistered or principal Included in placg of business onsolidation Support SEND Kids Trading Limited 13426942 2 Church Gardens, Church Gardens, Leeds, LS17 6DH Yes
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 Fixed asset investments (continued) The financial results of Ihe subsidiary for the period were.. Name Expendlture Net assets I (Ilabllltlesl Support SEND Kids Trading Limited 4.635 14.634) 10. Debtors 30 31 May 2024 November 2022 Ou• wlthln one year Amounts owed by group undertakings Prepayments and accrued income 270 240 270 240 11. Credltors,. Arnounts falllng due wlthln one year 30 November 2022 31 May 2024 Trade creditors Amounts owed lo group undertakings Other creditors Accruals and deferred income 4.131 13,621 13,436 11,243 7,230 11.362 38,301 The other creditors balan in the prior period Consisted of the direclorfs 108ns. which were donated lo the Charity during the current period.
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 12. Statement of funds Statement of ndS - current perlod Balance at 1 December 2022 Balance at Income Expendlture 31 May 2024 Unrestricted funds Gener81 funds {27.479) 30,181 111.831) 19,1291 Restricted funds Philip King Charitable Trust The Worshipful Company of Infornialion Technologies 7,286 {7.286) 7.038 {7.038) 7.038 7,286 114.324) Total of funds 120.441) 37,467 126.155) 19,1291 Statement of funds - prlor perlod Balance al 30 November 2022 Balance at 10ecember 2021 Income Expenditur8 Unrestrlcted funds General funds 113,6891 10.442 124,2321 {27,4791 Restricted funds Philip King Charitsble Trust The Worshipful Company of Information Tethnologies 12.504 112,5041 9.783 {2,7451 7.038 22,287 115,2491 7,038 Total of funds 113,689) 32,729 139,4811 {20,4411
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 12. Statement of funds (continued) Nature and purpose of restrlcted funds Philip King Charitable Trust - A grant of £12.500 for each of two years lo fund the position of part-lime fundraiser. The grant is treated as a restricted fund and used solely for the position of part-time fundraiser. This grant completed in the period ended 31 May 2024. The Worshipful Company of Infom)alion Technologists A grant of £10,000 to fund website investment specifically in latiOn to research and design in user experience. This grant completed in the period ended 30 November 2022. 13. Analy31s of not assets between funds Analysls of net assets between funds - current pgrlod Unrestrlctod funds 31 May 2024 Total funds 31 May 2024 Fixed asset investments Current assets 2.232 111,3621 2,232 {11,3621 Creditors due within one year Total {9,1291 19,1291 Analysis of not assèts bètwè•n funds - prior pèrlod Restricted Unreslricled funds funds 30 30 November 2022 Total funds 30 November 2022 November 2022 Fixed asset investments Current assets Creditors due within one year 17.859 110.822) 17,859 138,3011 127,4791 Total 7,038 127,4791 {20,4411
Support SEND Kids Limited (A company Ilmlted by guarnntee) Notes to the financial statements For the period ended 31 May 2024 14. Related party transactions Support SEND Klds Tradlng Llmlted Included in 'Amounls owed lo group undertakings. is an amount of £1 due to Support SEND Kids Trading Limited by the charity as payment for the 100Yo shareholding issued on incorporation. Included in "Amounts owed by group undertakings. is a balance of £270 owed by Support Send Kids Trading Limited lo the charity. in relation to expenditure on adminislralion costs on behalf of the subsidiary. Rachel Amos Trustee and Director In the prior year, included in 'Loans from directors. was an amount of £6.167 due to Rachel Amos from the charity in relation lo startup funds introduced as inib.al working capital on the charitvs incorporation. Also included in 'Loans from directors, in the prior year is an amount of £477 dve to Rachel Amos from the charity in relation lo expenses incurred on behalf of Ihe charity- The balance due lo Rachel Amos was interest free and had no fixed terms for repayment. During the current year, the balance on this loan, being £6.664, was grfled to the charity. and as such the balance outstanding is now £Nil. Included within trade creditors is a balance of £4.131, which is owed to Senate Holdings Ltd of which Rachel Amos is also a Director. This amount relates to expenditure on plarfomi costs for the Charity. Janvl Balwant Patel Tnjstee and Director In the prior year, included in 'Loans from directo. is an amount of £4,667 due to Janvi Balwanl Patel from the charity in relation lo stsrtup funds introduced as initial working capital on the charitys incorporation. Also included in 'Loans from directors. in the prior year is an amount of £458 due lo Janvi Balwanl Patel from the charity in relation lo expenses incurred on behalf of Ihe charity. The balance due lo Dr Janvi Balwanl Patel was interest free and had no fixed tem)s for repayment. During the current year, the balance on this loan, being £5.125 was gifted to the charity. and as such the balance oulslanding is now £Nil. 06nls• B8rnadotto Nurs& Former Trustee and Director In the prior year. induded in 'Loans from dire¢tors' is an amount of £1,667 due lo Denise Bemadelle Nurse from the charity In relation to startup funds introduced as initial working capital on the charity's incorporation. The loan was interest free and had no fixed terms for repayment. During the current year, the balance on this loan was gifted to the charity. and as such the balance outslarbding is now £Nil. There were no other related paty transacb'ons during the current period ending 31 May 2024 or the prior period ended 30 November 2022.