POP ESSEX
Company no. 14209838 Registered Charity no. 12011653
TRUSTEES' REPORT,
DIRECTORS' REPORT and STATEMENT OF ACCOUNTS
for the financial year to 30 April 2024
1
POP ESSEX (POP or the Charity) Registered Charity no. 12011653 Company no. 14209838
Reference and Administrative information for the period ended 30 April 2024
| Directors/Trustees | Matthew Carr | Chair |
|---|---|---|
| Carly Barlow | ||
| Keir Hughes FCCA | Finance Director | |
| Siobhan Riordan | ||
| James Yates | ||
| Secretary | Noel Mead FCG | |
| General Manager | Jamey Carr | |
| Bankers | The Co-operative Bank Pie Lloyds Bank pie | |
| Business Direct | 2-4 Bank Street | |
| PO Box 250 | Braintree | |
| Skelmersdale | Essex | |
| WN86WT | CM71UN | |
| Independent Examiner | Angela Pannell FCCA | |
| Operating address | 7 Bocking End | |
| Braintree | ||
| Essex CM7 9AE | ||
| Registered Office | Bracks Cottage | |
| Broad Green | ||
| Coggeshall | ||
| Essex COG 1RU |
2
Registered Charity no. 12011653 Company no. 14209838
POP ESSEX (POP or the Charity)
REPORT of the TRUSTEES for the YEAR ENDED 30 APRIL 2024
The sudden closure of PARC (Essex) on 15 June 2022, a charity much appreciated by parents of children with special educational needs and disabilities (SEND) prompted a group of parents to set up a new charity. As a result, POP Essex (POP) was incorporated on 1st July 2022 as a company limited by guarantee.
POP, a name derived from ‘ the Power of Play ’ , was then able to provide its first services for SEND children in August 2022, from the premises of Braintree District Mencap CIO, for which support POP is very grateful. POP was granted charitable status by the Charity Commission in January 2023, with HMRC approving POP as a charity for tax purposes on the same date. That means charitable donations can be enhanced by Gift Aid at 25%, the level currently specified by HMRC.
MISSION STATEMENT
POP ’ s mission is to create a safe and secure environment for children and young people with special educational needs and disabilities from mild to complex, so that they can play and experience childhood activities that they would otherwise struggle to access. POP provides a friendly and welcoming atmosphere that encourages the children to form relationships and make friends and for their families to share problems and experiences.
Children and young people with complex SEND disabilities deserve to be able to explore in safe surroundings, play freely, exercise, learn and engage with people who understand their needs. POP aims to provide toys, special inclusive and sports equipment, to enrich the childhood of each child with the Power of Play, guided by dedicated and trained staff.
OBJECTIVES
POP ’ s primary objects are noted in the report of the directors. Within that context, POP has a number of objectives, the main one being to provide support to children and young people within the SEND community, and their families.
The second objective is to develop a programme of events that are safe, interesting and appealing to SEND children on a continuing basis, and if possible, to aid educational and physical development . The content of POP ’ s sessions has constantly changed and evolved in response to children ’ s needs and to maintain high levels of interest and involvement.
The next objective has been to keep the sessions that POP runs for service users - whose ages range from 0 to 18 - as affordable as possible. Those sessions are subsidised for most users, with funding coming from a range of sources, including Essex County Council, as noted below.
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
Another major objective has been to obtain the use of its own premises. The obvious choice was the premises in Gt Notley Country Park, Braintree that PARC had created, with public support, on land leased from Braintree District Council. Despite POP ’ s best efforts, many months after PARC ’ s closure, Braintree Council passed responsibility for the building to Essex County Council, which restricted its approach to appointing another operator for the premises to organisations selected before POP was fully established.
However, POP ’ s trustees continued to look for alternative premises and were delighted to secure a lease of the former Argos building in the centre of Braintree. After tremendous efforts from volunteers, staff, contractors and others, sessions commenced there on 15 June 2024 and POP ’ s plan to expand services for SEND children has already become reality. At the date of this report, additional sessions are run most weekdays and evenings, within the well fully fitted and equipped spaces. POP is delighted with the time and consideration given to its plans by everyone involved, including Sainsburys plc, owners of Argos, and Community Space Limited who acted as their agent.
PUBLIC BENEFIT
Having been set-up by parents of SEND children, POP has worked for the wider community of SEND children and their families, providing support in whatever ways might be feasible. The trustees have followed the Charity Commission ’ s guidance and POP ’ s efforts have been recognised through commendations and awards from local and other organisations.
Well over 200 families and supporters are registered with, and are regularly in touch with, POP and hundreds more read POP ’ s posts on social media and visit the website each month.
The focus of POP ’ s trustees remains to improve and develop services for SEND children and their families across mid and north Essex and south Suffolk, an aim made easier following the move to the new premises. POP is happy to report there have been no accidents or incidents that needed to be reported to the Charity Commission or other authorities – the result of careful planning, training and vigilance. Additionally, the trustees were pleased to receive positive feedback following a review by Essex County Council ’ s ActivAte team.
STAFF AND VOLUNTEERS
POP could not achieve its aims and objectives and could not provide a good service to the SEND community, without the support of its committed workforce and volunteers, whose dedication is greatly appreciated. POP will continue to invest in, and expand, training opportunities for the benefit of staff and service users alike.
Registered Charity no. 12011653 Company no. 14209838
POP ESSEX (POP or the Charity)
THANKS to FUNDRAISERS and DONORS
POP is pleased to receive every pound raised to help the Charity fulfil its objectives, whatever the value or type of the contribution. Fundraising events have been organised by POP as well as other individuals and organisations. Donations, sponsorship and significant grants have been received from donors that are national companies, charities, foundations and local companies, businesses and organisations, as well as individuals donating money or raising funds from a wide variety of activities. Substantial sums have been raised and no fund-raising fees have been incurred.
POP is grateful to Braintree District Mencap CIO for the support it has given, allowing POP to use its premises from mid-August 2022 to June 2024, as without that support POP would not have been able to provide and develop its services to the SEND community. From 15 June 2024, POP entered a new phase of development, having moved into the former Argos premises in Bocking End, Braintree that it has leased from Sainsburys plc. That move was only made possible by many hours of work from individual volunteers and gifts or discounts from local suppliers, as well as generous donations of money, materials and equipment.
----- Start of picture text -----
Matt Carr,
Chairman of Trustees
----- End of picture text -----
----- Start of picture text -----
James Yates
Trustee
----- End of picture text -----
5
POP ESSEX (POP or t he Charity) Registered Charit y no. 12011653
Company no. 14209838
DIRECTORS REPORT and STATEMENT OF ACCOUNTS
The directors (also referred to as trustees in this report) of POP Essex, present their report and the financial statements of the Charity for the financial year to 30 April 2024.
INCORPORATION and REGULATORY MATTERS
POP Essex is a not-for-profit company limited by guarantee. POP was registered as a charity by the Charity Commission on 19 January 2023 and HMRC recognised POP as a charity for tax purposes with effect from the same date and, amongst other things, any donations will allow the donor to claim tax relief.
OBJECTS and OBJECTIVES
POP's objects are for the relief of children with disabilities, by providing information, supervised recreation, respite and support for such children and their families and support workers, so that their quality of life may be improved. Objectives in support of those objects are set out in the report of the Chairman of Trustees.
OPERATIONS AND ACTIVITIES
POP is providing 'stay and play' sessions and also respite services every Saturday, plus weekday sessions on Mondays, Wednesdays and Fridays. These are enhanced during school holidays. Support groups are also provided for mothers, fathers, carers and others having problems or anxieties or just wishing to meet others experiencing similar situations regarding SEND children .
POP has worked hard to develop relationships with a variety of relevant local authority, charitable, community and other bodies. Since May 2023, through arrangements with Essex County Council's ActivAte and Active Essex HAF programmes (the latter being aimed at lower income families), POP has been running sessions and providing food, during school holidays.
Additionally, applications to grant giving bodies for funding future activities for SEND children, take place on a regular basis.
6
POP ESSEX (POP or the Charltyl Re8i5teied Charlty no. 12011653 Company no. 14209838 FINANCIAL REVIEW POP'S flrst accounts covered the short 9 month period frorn incorporatlon In July 2022 to April 2023, In order to expedite the avallability of statutory accounts and to facilitate appllcations to funders and other relevant bodies. For the full 12 months to 30 April 2024, the financial result5 for POP showed a surplus of £23,399 on a turnover of £85,453 putting the Charity Into a good position to fund expenditvre on enabling works and equipment at the new premises. The trustees feel such a result for a new charlty, is very satisfactory. All expenditure is closely monitored and POP has been focused on runnlng wlth minlmal flxed costs. Prlncipal fundin8 source5 have been session fees. grant5, donation5, 5ponsorshlps and fund-raSsing events. POP Is hopeful It wlll now be in a position to seek larger funding awards to cover continuin8 Costs and speclfic development plans. TRUSTEES and MANAGEMENT Durlng the flnanclal perlod the followlng serrfed as trustees of POP: Matt Carr Chalrman Keir Hu8hes, FCCA Flnance dlrertor Siobhan Riordan Trustee James Yate5 Trustee Carly Barlow Trustee appointed IS June 2023 appointed 07 April 2024 The secretary of POP is Noel Mead. FCG and the general manager, who organises weekly sessions and all manner of other operational activlties, Is Jamey Carr, None of the trustees, officers and general manager recelved any remuneratlon during the perlod. TRusfEE TrAINING and INDucnoN Prospectlve trustees are required to familiarise themselves wlth the practical work of POP, experiencing the day-today work of the charity and also to attend at least two meetings of trustees as an observer. Addittonally, new trustees are provided wlth copies of lil the charlty's memorandum and ardcles of association and lill the guidance for trustee5 provlded by the Charity Commission. and are then encouraged to review and discuss those documents wlth the secretary.
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
RISKS AND MANAGEMENT OF RISKS
Safeguarding Users: As a priority, POP focuses on ensuring that the children and young people using its services are not only safe, but also feel safe and looked after. All staff and volunteer have appropriate disclosure and barring checks (DBS) and are trained in safeguarding vulnerable children and adults. Other training covers first aid, epilepsy, anaphylactic shock and working with SEND children. Where appropriate, other specialised training relevant to individual service users, is supplied.
Financial stability: The trustees need to ensure POP is financially stable and has sufficient resources to allow it to continue to operate effectively. The trustees review POP's financial position regularly and also at the meetings of trustees, which take place regularly, generally monthly.
To achieve POP's ambitions for the future, the trustees are mindful of the need for additional funding and that is receiving regular attention.
Premises: if POP's lease were to be terminated early, the charity would find it difficult quickly to replicate the services and environment it currently provides.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are directors of POP) are responsible for preparing a directors' report and statement of accounts in accordance with applicable law and accounting standards.
In preparing those financial statements, the trustees are required to select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the basis of a going concern (unless it is inappropriate to do so). So far as the trustees are aware, there is no relevant financial information that has not been taken into account in preparing this statement of accounts.
This report has been prepared in accordance with the provisions relating to small companies set out in the Companies Act 2006, but higher standards of disclosure and inspection have also been employed with a view to supporting future developments.
Approved by the trustees of POP Essex on 16 October 2024 and signed by Noel Mead, Secretary
8
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
INDEPENDENT EXAMINER'S REPORT TO POP ESSEX
I report to the charity trustees on my examination of the accounts of the Company for the period ended ended 30 April 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5) (b) of the 2011 Act.
I have completed my examination. I confirm 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 Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
�f.JG-f::'--P\ PPIK)<�t..L +=ccf\
9
2� ..2c�2:>24-
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
STATEMENT OF FINANCIAL ACTIVITIES
PERIOD ENDED 30 APRIL 2024
| Unrestricted | 2024 | 2023 | ||
|---|---|---|---|---|
| Funds | Total | Total | ||
| £ | £ | £ | ||
| Income | Notes | |||
| Income from donations and | ||||
| legacies | ||||
| Donations | 10,637 | 10,637 | 7,157 | |
| Gif aid | 72 | 72 | 250 | |
| Income from charitable | ||||
| activities | ||||
| Grants | 26,750 | 26,750 | 2,550 | |
| Fund raising | 3,935 | 3,935 | 3,121 | |
| Charitable activities | 44,059 | 44,059 | 11,719 | |
| Total income | 85,453 | 85,453 | 24,797 | |
| Expenditure on | ||||
| Charitable activities | 2 | (62,054) | (62,054) | (22,071) |
| Total expendiure | (62,054) | (62,05) | {22,01) |
10
| Net income/(expenditure) Transfers between funds Net movement in funds Fund balances as at 28 APRIL 2023 FUND BALANCES AT 30 APRIL 2024 23,399 23,399 2,726 ····-·······- £26,125 --------- 23,399 23,399 2,726 ------·- £26,125 -----·- ------ |
2,726 2,726 £2,726 ----------- |
|---|---|
There were no recognised gains and losses other than those stated above.
No separate Summary Income and Expenditure Account has been produced as this statement incorporates all Income and Expenditure.
Net surplus for the year was £23,399
11
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
BALANCE SHEET
AT 30 APRIL 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Debtors | 3 | 444 | 250 | ||
| Cash at bank and in hand | 25,759 | 7,095 | |||
| ------- | |||||
| 26,198 | 7,345 | ||||
| CREDITORS: amounts | |||||
| falling | |||||
| due within one year | 4 | (74) | (4,619) | ||
| -- ----- | |||||
| NET CURRENT ASSETS | 26,125 | 2,726 | |||
| NET ASSETS | 26,125 = === |
£2,726 |
12
Funds:
| Unrestricted Funds TOTAL NET ASSETS AT 28 APRIL 2023 6 |
26,125 £26,125 ------- - ----- 2,726 £2,726 |
|---|---|
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees, who are also the directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions of part 15 of the companies act applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The financial statements were approved and authorised for issue by the Board of the Trustees on .... October 2024 and were signed below on its behalf by:
----- Start of picture text -----
Matthew Carr
Chairman
----- End of picture text -----
----- Start of picture text -----
Keir Hughes
Finance director
----- End of picture text -----
The notes on pages 15 to 19 form part of these financial statements.
13
POP ESSEX
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
Accounting Basis
The financial statements have been prepared in accordance with 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) (second edition, effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
POP ESSEX 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 note(s).
The accounts are prepared in pounds sterling, rounded to the nearest pound.
Preparation of accounts on a going concern basis
The trustees consider there are no material uncertainties about the Charity's ability to continue as a going concern. The review of our financial position, reserves levels and future plans gives Trustees confidence the charity remains a going concern for the foreseeable future.
In reaching this conclusion, the trustees have reviewed cash flow forecasts covering a period of more than one year from the date of approval of these accounts
Critical accounting judgements and estimates
No significant estimates, judgements or assumptions have been applied in the preparation of these financial statements.
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
14
Income recognition
Income is accounted for when receivable. Grants are accounted for when the charity becomes entitled to the funding and donations are accounted for when received.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.
Operating leases
Rentals payable are charged on a time basis over the term of the lease.
Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Fund accounting
Funds held by the charity are:
• Unrestricted funds
These are general funds which can be used in accordance with the charitable objects at the discretion of the trustees.
15
POP ESSEX
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024
ACCOUNTING POLICIES (Continued)
Taxation
The charity's activities are exempt from income tax and corporation tax. Expenditure in these financial statements is shown inclusive of Value Added Tax suffered.
Legal Status
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding up is limited to £1.00
| 2. | EXPENDITURE ON CHARITABLE ACTIVITY | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Direct costs | 4,161 | 3,887 | |
| Staff costs | 46,850 | 12,110 | |
| Property costs | 7,910 | 3,165 | |
| Administrative costs | 3,133 | 2,909 | |
| 62,054 | £22,071 | ||
| --------� -------- - |
====== | ||
| Average number of employees during the period was - 8 |
16
| 3. DEBTORS 4. Gif aid claims Trade Debtors CREDITORS: due within one year Taxation and social security Accruals 2024 £ 440 £440 2024 £ 74 £74 |
2023 £ 250 £250 207 4,412 £4,619 2023 £ |
|---|---|
5. DIRECTORSfTRUSTEES' REMUNERATION
No director has received any remuneration or reimbursement of expenses.
6. UNRESTRICTED FUNDS
Movement in funds
| Movementinfunds | ||||
|---|---|---|---|---|
| Balance at | Balance at | |||
| 28 April | Income | Expenditure | Transfers | 30 April 2024 |
| 2023 | ||||
| £ | £ | £ | £ | £ |
| 2,726 | 85,453 | 62,054 | 26,125 |
17
POP ESSEX
NOTES TO THE FINANCIAL STATEMENTS (continued)
PERIOD ENDED 30 APRIL 2024
7. NET ASSETS BETWEEN FUNDS
Current year
| Current year | |||
|---|---|---|---|
| Unrestricted | Total | Total | |
| Funds | 2024 | 2023 | |
| £ | £ | £ | |
| Current Assets | 26,199 | 26,199 | 7,345 |
| Current Liabilities | (74) | (74) | (4,619) |
| Net Funds | £26,125 | £26,125 | £2,726 |
| --------- | ======== | ======= |
8. RELATED PARTY TRANSACTIONS
There were no related party transactions with individuals or trustees during the period (2023- nil).
18
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
Profiles of the trustees and management
Matt Carr is a father of 4 children, two having SEND, the youngest one being severely autistic and non-verbal, whilst also diagnosed with epilepsy and other conditions. Following his diagnosis in 2015, Matt and his wife Jamey have worked to raise awareness of autism and the challenges families like theirs face on a daily basis.
Matt is also the CEO of a successful industrial packaging company based in Essex, that is family owned. Matt took management control in 2021 following the passing of his father. His father had previously guided him through all aspects of the business, from sales and purchasing to accounts and operations. Matt's 20 years of business experience has led to the business growing 3 fold since the start of 2020. Matt brings his commercial knowledge, expertise and experience to help POP Essex to operate and continue to grow and support SEND families over the short and long term.
Carly Barlow has 2 children with a range of additional needs. Carly has lived experience of autism, ADHD, PDA, SPD, motor ticks, school-based anxiety and EOTAS and she uses her own experiences with her children to help other families. She has been an enthusiastic volunteer with POP both before and since becoming a trustee in April 2023. The last year has been particularly busy for POP and Carly has been involved at all stages, using her organisational, operational and artistic skills to help POP meet its objectives.
James Vates has worked in the financial services sector for more than 25 years and has held senior management and board level positions across a number of institutions with a focus on enterprise risk management. James is a father of twin boys both of whom have SEND needs. James is passionate about using his governance experience and knowledge to help progress the goals of POP Essex and to support the needs of SEND children and their families across Essex.
Keir Hughes is an ACCA qualified and widely experienced accountant with over 20 years' experience in accountancy and finance. Currently Keir is Finance Director of an expanding print and promotions company, and he also has extensive experience in accountancy practice and specifically the not-for-profit sector. Keir is father to two boys, one of whom has complex special needs.
Siobhan Riordan is a mother to 2 boys and a girl who has cerebral palsy, epilepsy and other medical conditions. Siobhan worked in the banking world, latterly at a private bank, until her daughter was born. Since then, Siobhan has been trustee and volunteer with various charities, including PARC (until 2019); Healthwatch for 7 years, and St Vincent de Paul. Siobhan has also worked in special needs schools; a sports academy in South Africa; and has studied alternative treatments and completed courses related to SEND and to charities.
Jamey Carr is POP's general manager and with her husband Matt (see above) was responsible for
19
POP ESSEX (POP or the Charity)
Registered Charity no. 12011653 Company no. 14209838
organising the creation of POP in June 2022. Jamey has a key role at POP, being the chief planner and innovator both for the weekend and weekday sessions and also in providing most of the ideas and plans for developing and equipping POP's premises.
In addition to first-hand experience with 2 of her own children, Jamey has a number of NVQ and other qualifications relating to working with children generally and to those having SEND in particular. Those qualifications relate to conditions such as challenging behaviours, epilepsy, paediatrics, medical, neurological and attachment theory. Additionally, Jamey has successfully completed courses on safeguarding, first aid (including aid for mental conditions), mentoring children plus fire safety, food hygiene, computerised accounting, retail and training and has organised and run many successful fund raising events.
Noel Mead has 2 children now in their 30s: a son diagnosed as having special needs at a very early age and a daughter who has been assessed as being on the autistic spectrum quite recently. Noel is a Fellow of the Chartered Governance Institute and for over 20 years was company secretary/legal counsel to a contract catering group operating in 24 countries worldwide, whose turnover exceeded flbn. Noel was responsible for legal, contractual, property, insurance, M&A and other matters and since becoming freelance, has worked in interim and consultancy roles for a range of other organisations, including the not-for-profit sector.
20