Support SEND Kids Limited
(A company limited by guarantee)
Register number: 13049161 Charity number: 1195895
Support SEND Kids Limited (A company limited by guarantee)
Unaudited
Trustees’ Report and Financial Statements
For the year ended 31 May 2025
Support SEND Kids Limited
(A company limited by guarantee)
Reference and administrative details of the Charity, its Trustess and advisers
For the year ended 31 May 2025
Trustees
Rachel Amos Janvi Patel Caroline Withers Emily Foges (Resigned 30 November 2025) Tamara Franks (Resigned 31 December 2025) Sarah-Jane Butler (Appointed 31 December 2025) Haider Raza (Appointed 15 January 2025, Resigned 31 December 2025)
Company Registered Number 13049161 Charity Registered Number 1195895
Registered Office
2 Church Gardens Church Gardens Leeds LS17 6DH
Company Secretary
Haider Raza (Appointed 15 January 2025, Resigned 31
Dec. 2025)
Bankers
Metro Bank One Southampton Road London WC1B 5HA
Support SEND Kids Limited (A company limited by guarantee)
Contents
| Page | |
|---|---|
| Trustees’ Report | 3-9 |
| Statement of fnancial | 5 |
| activities | |
| Balance Sheet | 6 |
| Notes to the fnancial | 7-9 |
| statements |
Support SEND Kids Limited
(A company limited by guarantee)
TRUSTEES’ REPORT – 1 April 2024 to 31 May 2025
YEAR ENDED 31 May 2025
Objectives and activities
Support SEND Kids (“SSK”) is a charity established by lawyers who discovered a need by parents and carers of children with special educational needs and/or disabilities (“SEND”) for technical support around the law and in navigating the system to secure the child’s right to an education. Parents often need to understand how to use their advocacy for their children in an environment where no legal help may be available.
Our aim continues to be to use technology to support the SEND community in understanding the child’s legal rights, 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 for SEND kids and their families.
Public benefit statement
The charity has a number of objects specifically restricted to the following: for the public benefit, the relief of children and young people with special educational needs and disability in the UK, in particular but not exclusively by:
(1) collecting information and producing insight about the rights of and resources available to such persons and their carers;
(2) providing easy and user-friendly access to such information via online platforms;
(3) providing online platforms to connect such persons with other individuals willing to provide advice, support or assistance;
and
(4) raising awareness of the technical and legal issues that may arise when seeking support and educational provision for
such persons. Technology platforms will assist in amplifying 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 information to those who 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 objectives and in planning future activities.
Support SEND Kids Limited
(A company limited by guarantee)
2024-2025 – what has Support SEND Kids managed to do?
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to do?
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In summary:
Legal Guides
Published the Noddy No-nonsense guide to SEN law in March 2025 and a brand new The Nodi No-nonsense Guide to ALN Law Wales in November 2024.
In March 2025 we produced a new digital version of the Noddy Guide, the leading legal SEN textbook, to reflect questions that had been raised on our web site and new case law. The original version of the Guide was produced in response to a request, from the then-President of the SENT, for a “Noddy Guide” to train SENT Chairs (now FTT Judges). The 2024/25 update was substantial as it included a new section on children: educated otherwise than at school (EOTAS). It is now cowritten by David Wolfe KC (Matrix) and Leon Glenister (Landmark Chambers), both public law barristers who have significant experience and expertise in SEN Law.
Separately we publish the No-nonsense Disability Discrimination in Education Guide, and in November we also published for the first time drafted an entire new guide for us: the Nodi No-nonsense Guide to ALN law Wales. The Nodi Nononsense Guide to ALN law sets out the legal framework in Wales relating to the education of those with additional learning needs (ALN). The new legal framework that makes provision for those with additional learning needs is being phased in throughout Wales under the Additional Learning Needs and Education Tribunal (Wales) Act 2018 (ALNET). The target was for all learners to be moved to the new framework by August 2025 (outside the reporting period) so this was an innovative and groundbreaking guide when it was published and continues to be so as it will evolve and grow. The Guide is written by Cathrine Grubb, Owain Rhys James, and others of Civitas Law barristers’ chambers, Education Law team.
The legal work for all guides was pro-bono, but SSK had to fund the costs of publication, the technology and project management, and funds were specifically used for this purpose. It is important to mention that although the guides are
Support SEND Kids Limited (A company limited by guarantee)
produced in the standard textbook form, the information has been re-engineered in Q&A form and online, so that information can be better accessed and understood, especially by SEND families. This is complicated, time consuming and intricate work, but the information produced endures well and can be accessed again and again.
It is also important to note, that all our Nononsense guides are provided to the whole SEND community; the Judiciary, the Department of Education, the bar, SEN solicitors and of course to SEND families for no charge, as we believe it is essential information that helps SEND children and their families and carers access the education they are entitled to.
Re-designing the SSK website
The new website was officially launched in December 2024 and since that launch, the new and revised guides, the increase in our website traffic has been incredible (as highlighted in the graph above).
Content Creation
Creating content and managing the community is a fundamental part of the SSK platform. The central proposition of SSK is to provide legal and practical information for the SEND community, which can be searched for, or users can ask for information 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: 1) we have lawyers providing support for the Q&A aspect of the platform 2) we also upload our own content (usually in the form of a legal guide) which is then digitalised on the platform and 3) we also analyse the data and content on the platform to better understand what the users are searching for and how they use the material, so we can better support their needs, and we also send out a newsletter about developments in what we are doing.
Child Trust Fund Implications for SEND Families
In 2023, it came to our attention that SEND families were struggling with how they managed and even gained access to their SEND child’s Child Trust Funds (“CTF”), which they had paid into for years. In September 2023 we launched a process to better understand the process for obtaining access to CTF for SEND families. We have partnered with Reed Smith and in the accounting period approximately 5 applications were made to the Court of Protection. This work continues. We continue to work with Reed Smith to report on this issue.
Continuing to Expand Awareness
Support SEND Kids Limited
(A company limited by guarantee)
We have continued to raise awareness of the struggles and issues facing SEND families, whether that is relating to funding issues, access to CTFs and the logistical issues around it or the legal issues and the struggles SEND families face to obtain access to the law. In the previous accounting period, we have had coverage in national media, from Sky News, LBC and the BBC. In particular, 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 authorities have on the working patterns of SEND parents. The survey period ran from 1 February 2024 to 14 March 2024, and the results were published last year.
Collaborating with University of Liverpool School of Law and Social Justice for a Nuffield Grant
This continues to be 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 grant/project was to investigate and the analyse “how to close the justice gap; facilitating 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 got to the final round of the application (again), unfortunately we were not successful with the grant application.
Financial review
The charity’s incoming resources in the period were [xxxx] and total resources expended were [xxxx]. The charity’s reserves as at 31 May 2025 were in deficit by [xxxx].
Reserves policy
The trustees aim to maintain unrestricted reserves equivalent to three months’ running costs of £5,000 or at least know when the next £5-8,000 is coming in. We have managed to do that this accounting year with several key partnerships and fund-raising activities. We are constantly reviewing the level of unrestricted reserves to ensure that we have an adequate balance exists to fulfil the charity’s continuing obligations.
Donated facilities and services
We have considerable pro-bono support from law firms and lawyers both drafting legal guides and answering questions on our platform. Our charity pro-bono lawyers: Morgan Lewis
Structure, governance and management
Public benefit statement
The charity has a number of objects specifically restricted to the following: for the public benefit, the relief of children and young people with special educational needs and disability in the UK, in particular but not exclusively by: (1) collecting information and producing insight about the rights of and resources available to such persons and their carers
(2) providing easy and user-friendly access to such information via online platforms;
(3) providing online platforms to connect such persons with other individuals willing to provide advice, support or assistance; and
(4) raising awareness of the technical and legal issues that may arise when seeking support and educational provision for such persons. Technology platforms will assist in amplifying 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 information to those who 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 objectives and in planning future activities.
Trustee recruitment and appointment
The charity has five trustees, of which two are founding trustees. All the trustees were lawyers or work within the legal profession, all females. The board of trustees are all SEND parents.
SSK Future plans
Continuing to build on the legal guides, creating more content and make the content more accessible and userfriendly.
Support SEND Kids Limited
(A company limited by guarantee)
Additional information
We are increasingly focusing on attracting corporate sponsorship from businesses that understand that supporting SEND families through navigating the challenges of keeping their children in education provides benefits to everyone.
Trustees Appointment
The following individuals have been appointed as trustees of Support SEND Kids. This appointment is in accordance with the governing document and relevant statutory requirements.
-
Janvi Patel Founder/Trustee, Entrepreneur Appointed: 15 March 2021
-
Rachel Amos Founder/Trustee, legal tech entrepreneur and General Counsel Appointed: 26 November 2020
-
Emily Foges Trustee, AI & legal tech entrepreneur Appointed: 31 August 2022
-
Caroline Withers Trustee, General Counsel, Virgin Media O2 Appointed: 24 March 2022
-
Tamara Franks Trustee, Head of Operations, Group General Counsel Universities Superannuation Scheme Limited)
-
Appointed: 1 May 2024
The trustees are responsible for overseeing the management of the charity’s affairs, ensuring compliance with legal and regulatory obligations, and acting in the best interests of the beneficiaries.
Going Concern
Over the last few years, the Charity has spent time and funds getting established in the SEND space and particularly in the Legal SEND space. SSK’s reputation has now been firmly 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 also to form greater and deeper partnerships with our existing supporters; Reed Smith, Totum, Matrix Chambers 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 School, who had traditionally raised money in the tens of thousands of pounds and who raised a substantial sum to enable the rolling out of the new website. This gave the Trustees the confidence that SSK could continue as a going concern, along with a financial commitment by Reed Smith solicitors.
Furthermore, we have specifically obtained support from a marketing/fundraising volunteers who will be working with our partners, so that we can fully capitalise on our efforts to raise funds.
SSK and its subsidiary
We should mention that we appreciate that SSK's subsidiary is current a debtor to SSK. It is important to note the reason for establishing the subsidiary. The aim is for the subsidiary to produced retailing content from the SSK website in the form of books and other materials, which will be sold; this process is already underway. The content is close to being ready, and we have started to get interest in book/material purchases and have already researched and started to set up how to publish the book(s). 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 to provide a stable source of income.
Support SEND Kids Limited (A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) For the year ended 31 May 2025
| Note Income from: Donations and legacies 3 Other trading activities 4 Total Income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restrict ed funds year ended 31 May 2025 £ Unrestrict ed funds year ended 31 May 2025 £ Total funds year ended 31 May 2025 £ Total funds 18 months ended 31 May 2024 £ - 16,436 16,436 37,341 - 23,427 23,427 126 |
|---|---|
| - 39,863 39,863 37,467 |
|
| - 540 540 1,600 - 16,622 16,622 24,555 |
|
| - 17,162 17,162 26,155 |
|
| - 22,701 22,701 11,312 |
|
| - (9,129) (9,129) (20,441) - 22,701 22,701 11,312 |
|
| - 13,572 13,572 (9,129) |
The Statement of Financial Activities includes all gains and losses recognised in the period.
The notes on pages 7 to 9 form part of these financial statements.
Support SEND Kids Limited (A company limited by guarantee)
Balance Sheet
As at 31 May 2025
| Note Fixed Assets Investments 9 Current Assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current liabilities Total Net (liabilities)/assets Capital and reserves Restricted funds 12 Unrestricted funds 12 |
17,620 3,664 |
31 May 2025 £ 1 (13,571 ) |
270 1,962 |
31 May 2024 £ 1 (9,130) |
|---|---|---|---|---|
| 21,284 (7,713) |
2,232 (11,362) |
|||
| (13,572 ) |
(9,129) | |||
| (13,572) | (9,129) | |||
| (13,572 ) |
(9,129) |
The directors consider that the Company is entitles to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The Company’s financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The finance statements were approved and authorised for issue by the Trustess and signed on their behalf by:
Rachel Amos Trustee Date: 28 February 2026
Support SEND Kids Limited (A company limited by guarantee)
Notes to the Financial Statements
For the year ended 31 May 2025
1. General information
Support SEND Kids Limited, a public benefit entity, is incorporated in England and Wales 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 Trustees who are also the members of the company. Each member has undertaken to contribute to the assets in the event of winding up a sum not exceeding £1. The charitable company is a registered charity. The registered office is given on page 2.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The presentational currency of these financial statements is in Pounds Sterling.
2.2 Going concern
The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events of conditions that may cast significant doubt on the ability of the Company to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorization for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3 Income
All income is recognised once the Charity has entitlement, it is probable the income will be received, and it can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the year is shown in the relevant funds on the Balance Sheet. Where income is received in advance of
Support SEND Kids Limited
(A company limited by guarantee)
entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required and settlement and that the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made-up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to 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 to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fund raising activities events and noncharitable trading.
Expenditure on charitable activities is incurred on directing undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Investments
Fixed asset investments are Form of financial instruments and are initially recognised at the transaction cost and subsequently measured at fair value at the Balance Sheet datem unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses whether realised or unrealized are combined and presented as ‘Gains/(Losses) on investments’ in the statement of financial activities.
Investments in subsidiaries are valued at cost less provision for impairment.
initially recognised at transaction cost and later at fair value unless unreliable.
2.6 Debtors
Trade and recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Support SEND Kids Limited
(A company limited by guarantee)
2.8 Liabilities and provisions
All recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to 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 specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.10 Fund accounting
Comes unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
3. Income from donations and legacies
| Donations Grants Total |
Restricted funds year ended 31 May 2025 Unrestricted funds year ended 31 May 2025 Total funds year ended 31 May 2025 Total funds 18 months ended 31 May 2024 £ £ £ £ - 16,436 16,436 30,047 - - - 7,294 |
|---|---|
| - 16,436 16,436 32,729 |
Support SEND Kids Limited (A company limited by guarantee)
4. Income from other trading activities
Income from fundraising events
| Unrestricted | Total funds year | Total funds 18 | |
|---|---|---|---|
| funds year ended | ended 31 May | months ended | |
| 31 May 2025 | 2025 | 31 May 2024 | |
| £ | £ | £ | |
| Fundraising and communication costs | 23,427 | 23,427 | 126 |
5. Expenditure on raising funds
Fundraising trading expenses
| Restricted | Unrestricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds year | funds year | year ended 31 | 18 months | |
| ended 31 May | ended 31 May | May 2025 | ended 31 | |
| 2025 | 2025 | May 2024 | ||
| £ | £ | £ | £ | |
| Fundraising costs | - | 540 | 540 | 1,600 |
6. Analysis of expenditure on charitable activities
Summary by fund type
| Restricted | Unrestricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds year | funds year | year ended 31 | 18 months | |
| ended 31 May | ended 31 May | May 2025 | ended 31 | |
| 2025 | 2025 | May 2024 | ||
| £ | £ | £ | £ | |
| Platform costs | - | 3,019 | 3,019 | 2,876 |
| Consulting costs | - | - | - | 12,175 |
Support SEND Kids Limited
(A company limited by guarantee)
| Support costs | - 13,603 13,603 9,504 |
|---|---|
| - 16,622 16,622 24,555 |
7. Independent examiner's remuneration
| Year ended 31 May | 18 months ended | |
|---|---|---|
| 2025 £ | 31 May 2024 £ | |
| Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts |
- | 4,380 |
8. Trustees' remuneration and expenses
During the year ended 31 May 2025, no Trustees received any remuneration or other benefits (18 month period ended 31 May 2024: £Nil).
During the year ended 31 May 2025, no Trustee expenses have been incurred (18 month period ended 31 May 2024: £Nil).
9. Fixed asset investments
Investments in subsidiary companies £
Cost or valuation
At 31 May 2024 1 At 31 May 2025 1 Net book value At 31 May 2025 1 At 31 May 2024 1
Principal subsidiaries
The following was a subsidiary undertaking of the Charity:
Support SEND Kids Limited
(A company limited by guarantee)
| Name | Company number | Registered office or principal place of business |
Included in consolidation |
|---|---|---|---|
| Support SEND Kids Trading Limited |
13426942 | 2 Church Gardens, Church Gardens, Leeds, LS17 6DH |
Yes |
The financial results of the subsidiary for the period were:
| The financial results of the subsidiary for the period | were: | were: | |
|---|---|---|---|
| Name | Expenditure £ | Net assets / (liabilities) £ |
|
| Support SEND Kids Trading Limited | 11,387 | (16,021) | |
| 10. Debtors Due within one year Amounts owed by group undertakings Prepayments and accrued income 11. Creditors: Amounts falling due within one year Trade creditors Amounts owed to group undertakings Other creditors Accruals and deferred income |
31 May 2025 £ 31 May 2024 £ 17,620 270 - - |
||
| 17,620 270 |
|||
| 31 May 2025 £ 31 May 2024 £ 4,667 4,131 1 1 - - 3,046 7,230 |
|||
| 7,713 11,362 |
The other creditors balance in the prior period consisted of the director's loans, which were donated to the Charity during the current period.
Support SEND Kids Limited
(A company limited by guarantee)
12. Statement of funds
Statement of funds - current period
| Balance at | Balance at | 1 | Income £ | Income £ | Expenditure £ | Balance |
|---|---|---|---|---|---|---|
| June 2024 | £ | at 31 May | ||||
| 2025 £ | ||||||
| Unrestricted funds | ||||||
| General funds | (9,129) | 39,863 | (17,162) | 13,572 | ||
| Total of funds | (20,441) | 37,467 | (26,155) | 13,572 | ||
| Statement of funds - prior period | ||||||
| Balance | at 1 December | Income | Expenditure | Balance at 31 May | ||
| 2022 £ | £ | £ | 2024 £ | |||
| Unrestricted funds | ||||||
| General funds | (27,479) | 30,181 | (11,831) | (9,129) | ||
| Restricted funds | ||||||
| Philip King Charitable Trust | - | 7,286 | (7,286) | - | ||
| The Worshipful Company of Information | 7,038 | - | (7,038) | - | ||
| Technologies | ||||||
| 7,038 | 7,286 | (14,324) | - | |||
| Total of funds | (20,441) | 37,467 | (26,155) | (9,129) |
13. Analysis of net assets between funds
Analysis of net assets between funds - current period
Total funds 31 May 2025
Unrestricted funds 31 May 2025 £
Support SEND Kids Limited
(A company limited by guarantee)
| £ | |||
|---|---|---|---|
| Fixed asset investments | 1 | 1 | |
| Current assets | 21,284 | 2,232 | |
| Creditors due within one year | (7,713) | (11,362) | |
| Total | (13,572) | (9,129) | |
| nalysis of net assets between funds - prior period | |||
| Unrestricted funds 31 | Total funds 31 May | ||
| May 2024 £ | 2024 £ | ||
| Fixed asset investments | 1 | 1 | |
| Current assets | 2,232 | 2,232 | |
| Creditors due within one year | (11,362) | (11,362) | |
| Total | (9,129) | (9,129) |
Analysis of net assets between funds - prior period
14. Related party transactions
Support SEND Kids Trading Limited
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 100% shareholding issued on incorporation.
Included in "Amounts owed by group undertakings" is a balance of £17,620 owed by Support Send Kids Trading Limited to the charity, in relation to expenditure on administration costs on behalf of the subsidiary.
There were no other related party transactions during the current year ending 31 May 2025 or the prior period ended 31 May 2024.