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 ampli￿ng 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 prodU￿d 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 W0￿e 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 be￿een 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 pla￿ment 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, aC￿sS 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 ac￿Ssible 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 prodU￿d 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?&￿lvr￿5l7uF4￿0MT￿￿fc4
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 Un￿alISed. 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 dis￿Unt 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.