TH
WIN
TE SPECIAL CHILDREII'S TrUST ao
EPORT AND FINANUALSTATEMENTS
FO
YEAR ENDED 31ST DECEMBE
Charl
7017
AFFORD BOND HOLDINGS UMITED
CHARTERED ACCOUNTANTS

NGATE SPECIAL CHILD
EN'STRUST CIO
FINANCIALSTATEMENTS
FOR THE YEAR ENDED 3151 DECEMBER 2023
CONTENTS
Pa
Legal and admlnlstratlve 5nforrnatlon
TTUStees' report
Examlnerfs report
Statement of fflnancial activitles
Balance Sheet
Note5 to the financlal ststements
9-15

THE WINGAT
IALCHIIDAEWS TRUST
NANCIALsfAT
NTS FOR THE YEAR ENDED 31
INISTrATIVE INFO
TION
thaylty number..
1197017
Charlty addréss..
wI￿ate Centre
Wrenbury Hall Drive
Wrenbury
Narstwlch
CW5 8ES
Presldent:
Marquess of Cholrnondeley KCVO
Vlce Pfe5idents:
lady Pauline Barlow
51r Phlllp Craven M8E
Lord Grantthester
Nkk Hancock
Ihe Rl. Hon. Lord Ju5tke Maurlte Kay
Biarne Aleb¢r-reslgn¢d 131912023.
ryony PaBe
La(tyAnne Dodd
Patron..
Mr Alex Wlng8t
Truslees and
Mr Al￿reW Nem McCallum- Chalr.
Coundl of ManageNvdnt'. Mr Geoff Parsons M8E- ie51gned as trustèè 101912025.
Mr Mlchael Youn8- MA IOxon}. TEP, Solldtor, Sectetary
Mr5 JeThnlfei Sproston- RGN, DPI, OND, CAT
Mr Peter Latfonlco BA PGCE
Mr Davld Longdon Bsc, FRICS
Mrs JL>lla McGhlè B.Ed. IHonsl~ (Holds Nètlonal
Aw?Td ft)r SpÈtlèl Edutational Needs Ctrordlnatorsl
Mrs Samantha McTrllum AIDTA
Dr Peter Leftwick MB BS.
Chlef Exetytlw Offlcer:
Rona Moronev
ExamlnÈrs:
Afford Bond Holdlngs LIMi￿d
chartered Accountants
31 WelSlnBton Road
Nantwlth
CW57ED
Sollcltor5',
HlbbÈrts LLP
25 Barker Street
Wan￿th
C¥VS SEN
Banker5',
HSBC Ple
30 Market Street
Crewe
CWI 2ES
P4el

THE WINGATE SPECIAL CHILDREN'S TRUST CIO
TRUSTEES. REPORT F
YEAR ENDED 31"
CEMBE
The trv5tees wesent thelr report along wlth the financlal 5tatemerts of the Charlty thÉ year ended 3tst December
2023. The financlal statements have been kyepaièd In accordance wlth the accountlng poNcles set out on pJ8e5 9 and 10
aThd tomply wlth the CharlV$ ¢oftstltutlon and applicable law5 and re8ulatlons.
Structyre, Governance and Management
6overnlng document
The charlvs rEgulatlons are contalned within Its con5tltutional document dated 9 December 2021, This covers
the charltvs objertsi powers, admlnlstratlon, membershlp, and committee procedure5 etc.
Org8n15atlot)
The trtlstees wk> have seNed durlng the year are set out on page I, The Wingate Speclal ChlldieD'5 Tfust Is
overseen by a Council of Management team who can make a valuable contribution to the strategy and
management of The Wlngate Special Chlldren'sTYust. Mrs Rona Moroney, the Chlef Executlve Officer, has day
to day charge of the CharlV5 Qperatlons.
TrusteW tralnlng
NewTru5tees undergo an 'orientation day, at the Centre. They are Informed as to the range of it5 act￿ttle5 and
Its constitutlon. The stope of the Inductton given to new tfU5tee5 covers the folbwing toplcs".
The ob5iEatlons of a Councll of Management member.
The reEulattons under whlch the Charity operates as stipulated in constltutlonal documents etG
The SDurce5 of finance of the Charlty, a review of its account5 and finarKlal PT￿dure$.
The strateglc aim5 and detailed plans of the Charity.
Charlty Commission guldance as regards the concept of publit benefli.
Trustees, d￿leS and responslblllties a5 Outlined In the Charlty Commlsslon'5 8uldance bmchure, The
Essential Trustee".
Publ1¢ Benefft
Th8 board of Trustees consider that they have complied with their duty in sectlon 17 of the Ch8rttles Act
2011 to hav6 due regard to public bènèfii guioance published by the Charity Commlsslon and that the
beneflts that the ch81ity Pfovides are not unreasonably restrlcted.
Obloctfvos and Actlvltl88
The prlrnary purpose of the ch8rlty 16 to advancB b￿h th¥ emotional and phy8ical well-belng anrS
rlevelopment of Indlvidua18 wth complex n8ed$ through the pvovision of recveational f8clllfje8, short
breaks and as81stance In the interèsts of thelr socl8lw81f8r8 and Improvlng quallty ot Ilye.
Mlsslon
Th8Wingate Centr8 bellevesth8teveryone should have equal acc858to opportunltl8sthat improve qu811ty
oT1tt8 8nd well-belng regBrdless of ablllty.
We aim to be 8 Centre of excellence for Inclusfvg arHd accosslble Re5identlal, Sport and Recreation
facllltles that aliowthose wlth SEND to b8 aCtiV8. Improvethelr hgalth and mentalw811- belng and grow in
confidence.
Page 2

WINGATE SPEaAL CHILDREN'S TRUST CIO
TRUSTEES. REPORT FOR THE YEAR ENDED 31ST DECEMBER 202
continued
Alms and actlvltEes.
By provldlDg ad8Pted accommodation, a¢cesslble Tltne88 equlpment 8nd emNoylng speclalist coache8
w8 provlde an environment where everyone can experience a break Ewey Irom thelr everyday lfves,
participate In Sport gnd R6creatlon a¢tlvlties. learn new 8k1118 and develop independence.
All services are provlded at the Wingats Centre in Cheshire. SeNice users 8tt8nd the Centre from attyoss
England and Wales but predorninately from Bl8ckpool. Liverpool, West Mldlands. Leicestershlie,
NottlnghamshlTe, Stallord$hire. West Mld18ndg and Cheshire. The range ol 8eNices Includa8:
Re8id8ntl81 Eroup short breaks
Disabllity Sports and Fitne83 e.& Boccia. adapted curllng and archery, Rebound therapy.
Recreation activities e.g. dance. diama, 8rtS end crafts
AdL1klonglly, the charlty ralses revenue to support its ch8rit8ble actlvrtie8 by delivering the followlnE
seNices.
Pre-8chool play and sensory classes. blrthday partles and PILates clBsses.
After school reGre8tional gymn88tlc8 club
Hiringthe gymTbaslum space 8.g. APEX Cheerleading Group
strat8gy ft)r 2023
We $8tthe following strateglc aim8 forthe charlty.
1 Contlnue to ba 8 provlder of group short break accommo08tlon with accessible cost-effectlve fa¢ilitl8S
that mdSntoln our current level8 of s9tvIc8 delivery whllst increasing occupancy lev81s so that larger
numbers can b8neflt.
2 Piovide mole dgy 8Ctivltles for IndlvldueL8 ot all ages wlth SEND across Cheshire, north Shrop8hlr8. &nd
St8ffordshiro by expandlng our day actlvltles program.
3 Ensure sufficient lunds are In place to 8UPPOrt delfver of our se￿Ice8 by est8blishing a multty88r
fundraising strategy to include Corporate, Communlty and IndlvSrlual gfving along with Evenls and Trust
and Grants.
4 to Increase our ReseN8818vel.
S Ensure the Inffastructure supports s¢rvlce dellvery by developing our websfte. Introduce 8 CRM system
and undertake a property malntenance audit to Identity capitalexpenfllture rèqulrement$.
Pa8e 3

THEW
ATE SP
CiAL CHILD
EN'S TRusr ao
TEES. REPORT FOR THE YEAR ENDED 31ST DECEMBER 20Z3
TRU
contlnued
A¢hlevement$ In 2023
1 Resldentlal bookings achieved 23% occupancy level wlth 20 groups or schools usingthe Centre totally
438 visitors with an averaee length of stay being 3 nights. Thls was an encour8ging return of numbers
followingthe prevlous 3year3 belng adver8ety offected by COVID reslrlctions and shows a slight increase
In vi81tor numt*ers of 427 from 2022. Howevef. the trentt lor shorter length of stay continues and aftects
the occupancy18vel8.
2 Dlsabiltty Fltness cLa888$ increased th8 number of sesslons dellvered by 14% year on year to a tot81 of
2061.
3 Our day actlvltles have thrlved wlth the Arts & Cralts gTOUP having thelr work dl$played In Nerthvlch
Museum and the drama group puttlng on 3 publÉc performances dufingthe year,
4 OUT gymnastics cllsb continued to expand and the loss ol hlre fee5 from the temiln8tion of Cheshiie
Gyms Fental contract have been replaced by hlre fess from APEX cheerleacling group.
5 We successlully secured a replacement Gaterlng supeNlsor 8nd h8ve been 8bie to reopen the dinlng
room asth8 Sunshlne Café duringthe oay.
6 We made conslder8ble financial investment1£66,5591 In upgrading facllltlas Including replacement of
the gymnasium boiler. replacement of the gymng8lum c8rpet an(J pur¢hase of 2 a(Japtable chairs for use
with electrlc exercise bikes. We also dBsigned and 18unched our nevwwebsite with the fècliityto include
Much TrDre content. We Identlfied a new CRM systèm to help integrate and better manage our support8r
data. We have updated the asset reg18t8r and generated e p18nned mainten8nce schedule whlch will be
fed Into eh 2024 Buslness Plan and budget.
Fundralslng Performance
Trust, corporate and communlty donations £336,238
Events incom8 £13.379
Non-dlsabllity and rental Income £47,580
Flnanclal rnvlew
Desplte 5tartlng the year in 8 difficult posltlon, ltte ch3rity'8 tlnanclal performance has been satlslactory
as we continue to bulld back post-parsdemlc. A substontlal Injection of cash was fequired atthe stsrt of
Q2toensurethe ongoing dellvery ofseNlces andthlswas received from a 3 staged donationfrom the Julla
and Hans Rau81ng Trust Fund. FurtheT substantlal donations Irom Indivlduals, glft aid and Trust funds
asslsted us In achievin8 our rg8eN8s target.
The reseNes policy Bets out a goal Df st8yinE above the threshold ot three fflonths, proportion of total
annual expenditure. The threshold for 2023 was £97,500. Closingfree cash reserves were £118281.
Pa8e 4

THE WINGAYE SPECIAL CHILDREN'S TRUST CIO
EPORT FOR THE YEAR ENDED 315T DECEMBER 2023
TrVSTEES'
contlnued
Reserves poll¢y
The charity rècognlzes th8 need to build and malntaln ad8quat8 reserves to ensure that the Bh8rity has a
financi81 buffer proportionate to It nomal scale of op8ratlon8. The TTU5tees' medium-term alm Is to
maintaln sufficient funds to provide working capital to fund unexpected expenditure (such as emergency
rep3lrs to the buildin& long term slckne55 cover or ptstentlal redundancies) and shortfalls in Income when
Income does not reach expected levels. This is represented by three months, proportion of total annual
expenditure. Gtven the dEfficulty in obtainingguaranteed fundingsources.this is believed to be a prudentand
approprlate approach. In addition, the Trustees, long-temi aim Is to build a designated fund forthe purpose
of covering larger scale repalrs and replacements to the buildlngs whlch are esser¢tlal to the delivery of the
charity's objects. The details of designated funds are to be laid OLrt each year in the business plan and the
accounts.
Rlsk Management
The trL*Stees have examined the major str8tegic, buslnes8 and operational risk8 which the charity faces
and confirm that systems have been established to enablg iegular feports to be ploduced so that the
necess8ry Steps can be taken to lessen these risks.
The followlng r18k hav8 been identrfied as b6inE the most signlflcantforthe ¢harity:
Financlal sustainability: the charltymonitorsthe rlsk3 associated with It8 dbV81sevoluntary Income
stre#ms.
Recruttmentand retentlon of 8t8ff.' the chofity aimsto be an organlz*lonwhere st8ff are supported
and developed and where employees have a s8n5e otlulfilment.
P18ns for 2024
Review and develop our accommodation provlslon wlth the alm of increeslng QQ¢UPBncy by
providing 7 en-sultes to the ground floor bedTooms ￿th Independentacce88. This wlllbro8den our
cllent baseto Include lamily groups and IndMdual8WÈth disabilTlie$.
Adapt the dlnlnE room to Bllow the SurvJhin8 Cafe to develop providlng both Income and work
experlenca opportunttle5.
Carry out a sustalnable energy surveyto enable us to reduce energy blll3.
Revlew8nd Improve employment Terms and Conditlons to improve staff motivation and retentlon.
Regulatbns
This report has been prepared In accordance with the Statement of Recommended Practlce applltable
to charities referred to as SORP Accountlng and Reportlng by Char￿leS IFRS 1021.
Approval
Thls report Vlas approved by the Trustee5 Qn 22 May 2024 and signed on thelr behalf by,,
Neil M£Callum
Chalr
Pa8e 5

IN
DENT EXAMINER'S REPORT TO THE ThUSTEES
OF THE WINGATE
PEaAL CHILDREN'S TRLIST UO
FOR THE YEAR ENDED 31 DECEMBER 2023
I report to the charlty trustees on my exawnlnation of the atcounts of tharlty forthe year el￿ed 31 December
2023 which ère set out on pages 7 to 15.
Responslbllhles and basls of report
As the charitV5 trustees you are responslble for the preparatlon of the acrDunts In accordanEe with the
requlrements of the Charities Act 20111'the AcVI-
I report In respect of my eK3mination of the charlW5 accounts carried out under section 145 of the Act and in
Ca￿1ng out my examlnailun I have followed allthe appllcable DlrectKJns given bythe Charlty Commisslon under
section 145{5llbl of the Act.
Independent examlnerfs statement
SiwKE the chaflt¢sETOSS Income exceeded £250.OOOJ yourexaminer must be a member of a body Ilsted In sectlon
It15 of the Aci. I confirm that l am qualified to undertake the examlnation because l am a member of the
Assoclatlon of Certlfied Chortered A¢countsnts, which Is onè of the Ilsied bodles.
I have completed my examlnatlon. I confirm that no materlal matters have come to my attention in connectk)n
with the enminatlon giving me cause to bellÈve that In any material Tespert..
accountin8 retords were not kept in respect of the charlty as iequlred by sectlon 130 of the Art,. or
the accounts do not accord wlth those recoTd5; or
the accounts do not comply with the applicoble requlrements concernlng the fomi and content of accounts
set out In the Charitles IAccounts and Reports) Re8ulatlons 2008 other than any rÈqulrement that the
ac¢ounts elve a'true and fairVie￿ whlchls not a matterconsidered as part of an Inflependent examlnatlon.
I have no concerns and have come acr055 no other matters In connection wlth the examlnatlon to which
attentkjn should be drawn in thls report to enable a proper un(lerstandlng of the accounts to be reached.
Paul Edwards FCIX CTA
Afford Bond Holdings Llmlted
31 Welllngton Road,
Nantwich.
Cheshlre
CW5 7ED
22 May 2024
Page 6

THEWI
TE SPEa
CHILD
TRUST
OF FINAN
LACTIVI
1ST DECEMBER 2
EYEARE
Total Funds
For perlpd from
1.2.2022
to 31.12.22
Unrestrkted
Funds
Restrlct•d Totsl Funds
Fund5
Yi.U.23
In¢onilng resour¢es from
enerated funds:
Voluntory Income..
Donations al￿ gifts
336,238
32,291
368.529
162,844
Fund ralslng events
13,379
13,379
19,484
l•coming resDurcesfrom
Char￿able actlvltles:
Actommodatlon fees
90.246
90246
84,639
Sport and recreatlon fee5
42,495
42N95
32,270
Other IncomlnR resour¢es:
47￿80
47580
36,732
Totsl In¢omlnB r¥source$:
529938
32.291
562,229
335,969
Resour¢e$ exptndod on:
Charitable activltles
Gènerèting voluntary Income
Governance cost5
393,250
21302
31,630
5,690
398,940
21,302
31,630
296,339
21,013
28.906
Totsl wurus expend￿.
446,182
5.690
451,872
346.258
Ngt Intomlng I loutgolng) resources
for the yearlperlod
83,756
26.601
110,357
110,2891
Gross transfer between funds
74,546
174.$461
Net movgment In fund$
158,302
147,945)
110,357
110,2891
BJlances brought torward at
1st January 2023
I,CQ5,193
69,333
1,074,526 1,084.815
alanfes ¢anl¢d forward at
Ylst De¢ember 2023
EI,163A95
£21,388 £1,IB4,883 EI,074.526
The noteson Me$9ts 15 fo￿ pArtofthese attounts
Page 7

THE WINGATE
CIAL CHILDREN'S
BALANCE SHEET AT 31ST DECEV*ER
Asat
31.12.2
Notes
Flxed a55et$
Tanglble flxed assets
1,028,342
974,828
Current assèts
Stock
582
297
Debtors and prepayments
io
28,259
15,973
Cash at bank and In hand
165,613
I{￿.654
Total ¢urrent assets
194,454
122,924
Credltors: amounts falllng due
wlthln one year
li
37.913
23.226
Net ¢uYrenl assets
156,541
99,698
Netassel$
£1,184,883
£1,074,526
Funds
Unre5trlcted
1,163.495
1,O)5,193
Restrkted
12
21,388
69,333
Total ¢hzrlty funds
£1,184,883
£1,074,526
Approved by the Board of Trustses on 22 May 2024 and slgned on thelr behalf by:
Nell McCallwn- Ch?Ir
The notÈs on p4￿5 to 151orm pirt olthese Ktounts
Page 8

THE WINGATE SPEaAL CHILDRENSTRUST a
NOTES TO THE FINANfJAL STA
EN75
FOR ThE YEAR ENDED 31ST DECEVI
ER
023
Legal form
The Charlty 15 a Charitsble IncorpordtedOrgani5atbon run by a Council of Management made upfrom
a selection of Ft5 Trustees. The Charity constitutes a publie benefit entlty as defined by FRS 102 and
Is regulated by the Charities Atts arbd by its Governlng Document dBted 9 Detember 2021.
Basls of preparatlon
The financlal ststements have been prepared underthe historical cost convention and the Charltles
Act 2011. In preparin8 the flnancial statements the charty follows best practke a5 laid down In the
statement of Recommendèd Practlce 'Accounting and Reportlng by Chaiities" ISORP FRS 1021.
The flnaneial statements have been prepared on a go1￿ concern basls and Incorporate the
provlslons of FRS 102 and the SORP IFRS 1021,
The financlpl statements are evaluated In slerling and are rounded to the nearèst pound.
The Significant accounting polkles applied In the presentatlon of these financlal statements are set
out below. These pollcles have been conslstentty applled to all years presented unless Qthefwlse
stated.
Accountlng pollde5
All grants and voluntary Income are atcounted for gross when recelvable as long as they are
capable of financlal measurement. Thls includes g1ft5 In klnd, included at estimated valuation.
Income from Services supplied are recognlsed when completed.
Depreclation Is provlded io wrÉte off the cost less estimated resldual values of all flxed assets
except freehold land arkd buildings over their expected useful live5. It 15 calculated at the
following rates:
Flxtures and flttlng5 25% straight line
All expenditure & accounted for gr055, and when Incurred, on an accnkals ba515.
Costs of generatlng funds comprise the cost5 assoclaied wlth attractlr6 voluntgry income.
Charitable expendlture comprlses those costs incurred by the Charlty In the dellvery of its
ctivhies and servI￿S for its beneficiaries. It Indude5 both costs that can be allocated dlrectly
to such activitles and those costs of an Indlrect nature necessary to support them.
Governance costs Include those costs assoclated with meetlng the con5tltsJtlonèl and
statutory requlrements of the Charlty and Include the examlnatlon fees and costs Ilnked to
the strateglc mana8ement of the Charfty.
All costs are allocated betweenthe expendlture cate8orles of the 50FAon a basis deslBned to
refiect the use of the resource. Costs relatlng to a partlcular actfvity are allocated directlyi
others are apportioned on an approprlate b3SiS È.8. ftoor areas or estlmatsd usè8e as set out
In Note7.
Page 9

THE WINGATE SPECIAL CHILDRENS TRUST CIO
NOTES TOTHE RNANaALSTATEMETrirs
FOR THE YEAR ENDED 31ST DEtEM8ER 2023
contl
Designated funds are amounts whith have been 52t aside at the dlscretlon of the trustees for
a speclflc, but not legally blndlng purpose.
Restricted funds represent net assets whlch have arlsen from donatlons recelved fDr speclfic
purposes as prescribed by donors to the trust. Restricted donatlon5 are treated as Income
when recefved. Restrirted expendlture ￿ accounted for on an 3ccruals ba515.
Operating lease rentals are charged as expendlture In the SOFA a5 Incurred, net of recl?Imable
VAT.
The financlal statements are prepared sterling which is the fvn¢tlonal currency of the
company. Monetary amounts are rounded to the nearest pouThJ.
The charity has avalled itself of the exemptlon from preparin8 a cash flow statemÈnt by vlrtue
of being a small entlty and ha5 adopted the provisions of FRS 102 IA.
The tharity only has basic financlal assets and liabilitles. These are initially recognised at
trnnsacklon value and subsequently measured at their settlement value.
The flnantlal statements have been prepared on o Eoing ttsncern basls as ihe trustees belleve
that no material uncertalntles exist. The trustees have considered the level of funds held and
the expetted level of income and expenditure foi twelve months from authorlslng these
financlal statements. The budgeted Income and expenditure is sufflclent with the level of
reserves for the charlty to be able to tontlnue as a golng Con￿rn.
Page 10

ATE SPECIAL CHILDREN'S TrUST a
NOTES TO THE HNANaAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
contlnued
Income from fundrablng events (net ofexpen5esl
Unyestrfcted Restrlcted
Fund5
Fund5
Totsl
fof yle
31.12.23
Total
to ple
31.12.22
Quli Night
Wlngate 35
Family Fete
Wlngate Skydive
Christmas Raffle
Easter Raffle
Other l< £1,￿￿)
2.188
1,135
6,002
1.670
1.014
I,ioi
269
2,188
1,135
6,002
1,670
1,014
i.ioi
269
1.099
5.486
9,254
1,037
1,243
1,365
£13.379
£13,379
£19,484
Other Incomlng resourtes
Café & hot meals
ReSber hire
Interest received
Employee Gfant
MiS￿lIaneouS income
Non-DisabilltyArtlvitles.'
Children's parties
Minl play
Pilates
Cheerleading
Gymna5tlcs Club
Cheshire Gymnastlcs
2.845
1.379
1.696
2,845
1,379
1,696
4,783
245
4,192
269
638
638
5,629
5.408
3,924
9,725
16236
5,629
5,408
3,924
9,725
16,336
4,330
4,587
2,956
2,775
2,240
9,438
£47,580
£47.580
£36.732
Page 11

e*1 Nr•)
O Lit * W¥ rr&
v¥ N r
rrj N m
Swi￿&8-
Im
E IS
QOCJOO

THE WINGATE SPEaAL CHILDREN'S TRUS
TOIHE FINANaAL STATEMETrirs
FOR THE YEAR ENDED 31ST DECEMBER 2023
contl
Transfèrs be1V￿en fund5
Capital expenditure funded by restritted donatlons.
74,546
£74,546
stsff costs and numbers
The aveiage number of employees by headcount dvrlng 2023 was 21 Iperlod to 31.12.22- 211.
Costs In respect of thèse employees was as follows..
Year
2023
Perfod
2022
Wages and 5alarles
Social security cost5 (net of employèr's allowance)
Employers PEnSion costs Ideflned contribution)
264,523
11,120
3,887
213.929
7,384
3,559
£279,530 £224.872
The Trustees retelved no remuneration or expenses from the Charlty In elther year.
No members of staff re￿1Ve(l remuneration In excess of £60,IYJO p.a. in elther year.
Trnglble flxed assets
Ffeehoid land
and
bulldlngs
Flxtures
flttings and
equlpment
Total
Cost
At 1st January 2023
Addltion5
Disposals
952,137
30,921
141,5211
476,986
1,429,123
88.721
119,642
153,420) { 94,9411
At 31st December 2023
941,537
512.287
1,453,824
Accumulated depreclatlon
At I" January 2023
Charge for year
On disposals
454.295
24,607
153A20}
454.295
24,607
153,4201
At 31st Deomber 2023
425.482
425.482
Net book value
At 31st D￿mber 2023
941,537
86,%)5
1,028,342
At 31st December 2022
952,137
22,691
974.828
All tangible frAed a55ets a¥p used for charltable purpose5.
Page 13

TE
PECIAL CHILDREN'S TRUST ao
NOTES TO ThE FINANQAL STATEMENTS
FOR ThE YEAR EN
D315TD
CEMBER 2023
tontinued
Asat
31.12.22
31.12.23
10. D¢btors and prepayments
Sales ledger
Other debtors
Prepayment5
Payments on account
3,420
3,797
11,042
10,000
3,487
2.639
8,409
1,438
£28,259
£15,973
11. Credkors: amountsfalling due within one year
Income Involced in adVa￿e
Creditors
Accr￿?15
Taxation and social securlty
1,195
8,758
24,389
3,571
6,474
8,383
5,290
3.079
£37,913
£23,226
12.
Restdtted funds
Summary ol movements
Balan￿ at
1st January
2023
Balan￿ at
0￿gOIng31St December
2023
Incomlng
Annette DuvolletTrust
Barbara Shuttleworth
Boshier Communltles Foundation
Cheshire CommtFnltles Foundatlon
CRH Charitable Trust
Duchy of L2ncaster
Fence Club
Morrisons Foundatlon
P Colyer
Percy Bilton
Radio City
Sport EnEland
StTa55er Foundatlon
Ursula Keyes
620
458
4C
162
1,943
1,920
399
2,040
1.319
4,750
3,463
4,750
3,463
7,520
19,LKJO
7.520
64,209
I,%J8
47,963
2,754
3,￿7
350
121
1.378
2,469
350
121
£69,333
£32,291
£80,236
£21,388
Page 14

THE IbViNGATE SPECIAL CHILDREN'S
UST CIO
NOTES TO THE FINANCIAL STATEMEiirs
FOR THE YEAR ENDED 31ST DECEWER 2023
contlnuÈd
13. Analy51s of net a￿ts between funds
Tan8lble
Flxed Assets
Net Current
Assets
Totsl
Restricted fuhds..
21.388
21,388
Unrestrlctsd funds..
1,028,342
135.153
1,163,495
Total funds at 31 December 2023
1,028342
156,541
1,184,883
14.
Independent Examlner'$ Fees
In common with many other business entltles of thls size and nature, the exawninets assist wlth other
related tasks.
Totsl fees payable to the emamlner are analy5ed 85 follow5;
Discusskjn of technital matters
Payroll charges
VAT seNices re- Partial Exemptlon and submlttlng Returns
Independent Examination and preparlng Statutory Accounts
350
1,619
850
3,100
£5.919
15.
Cotttraetual CDmMlth￿ttts
There Wds no authorlsed expenditure not yet completed at the year end.
16.
Rèlated paYtytr3n5?¢tlons
There were no related party tran5adions during the year,
17. Accountlng perlods
Owln8to a prlor change of year-end the tomparatlve figures presented In these financial statements
cover a perlod of just eleven months whereas the fieures shown for 2023 cover a perlcld of twelve
month5.
Page 15