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2024-10-31-accounts

Charity registration number 1205407 (England and Wales)

INSYNC

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2024

INSYNC

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs D Bayfield
Mrs C Ali
Mrs N Burton
Senior Management Mrs Sally McFawn Managing Director
Mrs Kimberly Stewart Service Manager
Charity number (England and Wales) 1205407
Registered office Tagus House
9 Ocean Way
Southampton
Hampshire
United Kingdom
SO14 3TJ
Independent examiner HJS Accountants Limited
Tagus House
9 Ocean Way
Southampton
United Kingdom
SO14 3TJ
United Kingdom
SO14 3TJ

INSYNC

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

INSYNC

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 OCTOBER 2024

The trustees present their annual report and financial statements for the period ended 31 October 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

To advance in life and relieve needs of young people through the following:

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Volunteers

The Charity relies on time given by volunteers including senior management, trustees and general volunteers. Volunteered time supports all areas and projects undertaken by the Charity.

The board of trustees consider volunteers an important and invaluable resource and as such the time given by volunteers has not been measured financially within the financial statements.

Achievements and performance

Significant activities and achievements against objectives

During the period, the Charity delivered services to over 1,400 members of the community. These services included, but were not limited to:

We have delivered workshops in multiple locations across Hampshire and have upskilled professionals in the community to offer more inclusive services.

INSYNC

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

In addition to the above, the Charity delivered the following projects during the period:

InSync Family Support

Delivering workshops and drop ins for families who have children struggling with disability or mental health, to alleviate anxiety and provide practical and emotional support through play and advice. This was also delivered in one to one settings in the community and local schools.

Empowering Families Living with Disability

A project that works with specific families to build practical and emotional support plans around living with disability.

Dancing with a Difference

A dancing project to support young people who identify as disabled. The group provides an inclusive environment for young people to access to physical activity. Building skills and confidence to support them in future endeavours and give them a safe space to reduce isolation.

BoXed

A boxercise project to support and provide an inclusive environment for young people to access physical activity. Building skills and confidence to support them in future endeavours.

Financial review

The Charity is still in a period of growth following its conversion to a Charitable Incorporated Organisation on 25 October 2023.

As at 31 October 2024, the Charity had total incoming resources of £84,426 (2023: £26,405). A significant proportion of income during the period is restricted for specific projects, total restricted income is £77,916 (2023: £21,244) for the period.

Total expenditure during the period is £62,697 (2023: £22,034) of which £56,775 (2023: £16,517) relates to restricted fund expenditure.

Note 18 provides detail of restricted fund movements by fund.

Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s unrestricted expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the period.

Structure, governance and management

The Charity was converted from a Community Interest Company to a Charitable Incorporated Organisation (Charity Registration Number 1205407) on 25 October 2023.

The Charity is governed by its constitution dated 25 October 2023 and amended 23 January 2025.

Until 23 January 2025 the Charity operated under the name Educating Individuals Empowering Families.

The trustees who served during the period and up to the date of signature of the financial statements were: Mrs D Bayfield

Mrs C Ali Mrs N Burton

Recruitment and appointment of trustees

Recruitment and appointment of trustees is completed in accordance with the Charity's governing document.

Trustees are required to complete relevant checks before appointment such as DBS (Disclosure and Barring Service) Checks.

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TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

The trustees' report was approved by the Board of Trustees.

Mrs D Bayfield Trustee

27 August 2025

INSYNC

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE PERIOD ENDED 31 OCTOBER 2024

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INSYNC

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INSYNC

I report to the trustees on my examination of the financial statements of InSync (the Charity) for the period ended 31 October 2024.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

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 financial statements to be reached.

Sarah Corbett FCA DChA

HJS Accountants Limited

Tagus House 9 Ocean Way Southampton Hampshire SO14 3TJ United Kingdom

29 August 2025

INSYNC

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE PERIOD ENDED 31 OCTOBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
5,206
76,926
Charitable activities
4
1,260
990
Other income
5
44
-
Total income
6,510
77,916
Expenditure on:
Raising funds
6
-
469
Charitable activities
7
5,922
56,306
Total expenditure
5,922
56,775
Net income and movement in
funds
588
21,141
Reconciliation of funds:
Fund balances at 25 October
2023
1,840
4,727
Fund balances at 31 October
2024
2,428
25,868
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
82,132
2,501
21,244
2,250
2,660
-
44
-
-
84,426
5,161
21,244
469
-
-
62,228
5,517
16,517
62,697
5,517
16,517
21,729
(356)
4,727
6,567
2,196
-
28,296
1,840
4,727
Total
2023
£
23,745
2,660
-
26,405
-
22,034
22,034
4,371
2,196
6,567

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

INSYNC

BALANCE SHEET

AS AT 31 OCTOBER 2024

2024
Notes
£
Fixed assets
Tangible assets
13
Current assets
Debtors
14
2,495
Cash at bank and in hand
51,161
53,656
Creditors: amounts falling due within
one year
15
(25,676)
Net current assets
Total assets less current liabilities
The funds of the Charity
Restricted income funds
18
Unrestricted funds
19
£
316
27,980
28,296
25,868
2,428
28,296
2023
£
594
13,797
14,391
(7,990)
£
166
6,401
6,567
4,727
1,840
6,567

The financial statements were approved by the trustees on 27 August 2025

Mrs D Bayfield Trustee

INSYNC

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2024

1 Accounting policies

Charity information

Insync is a Charitable Incorporated Organisation, registered in England and Wales (Registration Number 1205407). The Charity's registered office is Tagus House, 9 Ocean Way, Southampton, Hampshire, United Kingdom, SO14 3TJ.

1.1 Reporting period

Following the transfer from a Community Interest Company to a Charitable Incorporated Organisation on 25 October 2023, the financial statements have been prepared for a period longer than 12 months.

The comparative period is a short period of account starting 1 January 2023 to the date of transfer to a Charitable Incorporated Organisation.

1.2 Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

As advised under the Charities SORP (FRS 102) the financial statements have been prepared in accordance with Section 27 paragraph 27.12 and paragraph 27.13, accounting for mergers.

1.3 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.5 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.6 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 in settlement, 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 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 are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 33% straight line Computers 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

1 Accounting policies

(Continued)

1.10 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
939
-
Grants
4,267
76,926
5,206
76,926
Income from charitable activities
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Youth support services
Invoiced services
1,260
990
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
939
-
-
81,193
2,501
21,244
82,132
2,501
21,244
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
2,250
2,660
-
Total
2023
£
-
23,745
23,745
Total
2023
£
2,660

4 Income from charitable activities

5 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 44 -

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

6 Expenditure on raising funds

Restricted Restricted
funds funds
2024 2023
£ £
Fundraising and publicity
Advertising 469 -
7 Expenditure on charitable activities
Youth Youth
support support
services services
2024 2023
£ £
Direct costs
Staff costs 48,024 15,659
Resources 1,821 1,366
Refreshments 673 105
Travel 3,151 -
Subcontracted costs 2,438 281
Venue hire 420 334
Legal and professional fees 13 -
56,540 17,745
Share of support and governance costs (see note 8)
Support 4,312 3,125
Governance 1,376 1,164
62,228 22,034
Analysis by fund
Unrestricted funds 5,922 5,517
Restricted funds 56,306 16,517
62,228 22,034

INSYNC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

8 Support costs allocated to activities

Staff costs
Depreciation
Printing and stationery
Marketing
Computer and website costs
General office costs
Insurance
Meeting costs
Subscriptions
Governance costs
Analysed between:
Youth support services
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
2024
£
2,084
239
52
880
572
286
88
49
62
1,376
5,688
5,688
2024
£
900
239
2023
£
1,964
90
34
338
447
8
244
-
-
1,164
4,289
4,289
2023
£
-
90

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the period.

11 Employees

The average monthly number of employees during the period was:

2024 2023
Number Number
4 3
Employment costs 2024 2023
£ £
Wages and salaries 49,461 17,623
Other pension costs 647 -
50,108 17,623

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

11 Employees

(Continued)

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024 2023
£ £
Aggregate compensation 29,610 14,280

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Fixtures and
fittings
Computers
£
£
Cost
At 25 October 2023
-
329
Additions
120
269
At 31 October 2024
120
598
Depreciation and impairment
At 25 October 2023
-
163
Depreciation charged in the period
40
199
At 31 October 2024
40
362
Carrying amount
At 31 October 2024
80
236
At 24 October 2023
-
166
14
Debtors
2024
Amounts falling due within one year:
£
Corporation tax recoverable
-
Other debtors
2,165
Prepayments and accrued income
330
2,495
Total
£
329
389
718
163
239
402
316
166
2023
£
594
-
-
594

INSYNC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

15 Creditors: amounts falling due within one year

Notes
Corporation tax payable
Other taxation and social security
Deferred income
16
Other creditors
Accruals
2024
£
-
-
24,651
85
940
25,676
2023
£
1,046
610
2,934
3,400
-
7,990

Included in 2023 is a corporation tax liability arising under the previous Community Interest Company. As the Charity is exempt from tax on its activities we do not anticipate any future corporation tax liabilities.

16 Deferred income

16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the period:
Deferred income at 25 October 2023
Released from previous periods
Resources deferred in the period
Deferred income at 31 October 2024
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2024
£
24,651
2024
£
24,651
2,934
(2,934)
24,651
24,651
2024
£
647
2023
£
2,934
2023
£
2,934
-
-
2,934
2,934
2023
£
-

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

INSYNC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 25 October At 25 October Incoming Resources At 31 October At 31 October
2023 resources expended 2024
£ £ £ £
Beewell Partnership - 1,430 (483) 947
BoXed - 2,587 (2,521) 66
Dancing with a Difference - 16,385 (11,917) 4,468
Empowering Families Living with Disabilities 983 13,589 (9,895) 4,677
InSync Family Support 3,744 43,925 (31,959) 15,710
4,727 77,916 (56,775) 25,868
Previous year: At 25 October Incoming Resources At 24 October
2022 resources expended 2023
£ £ £ £
Empowering Families Living with Disabilities - 7,276 (6,293) 983
InSync Family Support - 13,968 (10,224) 3,744
- 21,244 (16,517) 4,727

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

At 25 October Incoming Resources At 31 October
2023 resources expended 2024
£ £ £ £
General funds 1,840 6,510 (5,922) 2,428
Previous year: At 25 October Incoming Resources At 24 October
2022 resources expended 2023
£ £ £ £
General funds 2,196 5,161 (5,517) 1,840

INSYNC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 OCTOBER 2024

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 October 2024:
Tangible assets
316
-
Current assets/(liabilities)
2,112
25,868
2,428
25,868
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 24 October 2023:
Tangible assets
166
-
Current assets/(liabilities)
1,674
4,727
1,840
4,727
Total
2024
£
316
27,980
28,296
Total
2023
£
166
6,401
6,567

21 Related party transactions

There were no disclosable related party transactions during the period (2023 - none).