REGisfERED CHARITY NUMBER: 258730 REPO_RT OF THE TRusfEES AND UNAUDrrED FINANCIAL sfATEMEr{rs FOR THE YEAR ENDED 31 DECEMBER2024 FOR THE SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULTIES ASSOCIATIOP4 Xeinadin South East rnited Unrt 68 Basepoint Shearway Business Park Folkestone Kent 19 4RH
THE SOCIAL EMOTIONAL AND BEHAVZOURAL DIFFICULTIES ASSOCIATION co_rirENTS.OF Th_E FIIIA14CIAL STATEMENTS for thé Year Ended 31 De¢¢mber 2024 Pag¢ Report of the Trustees Independent Examin*s Report Ststemert of Financlal Activities Balance Sheet Note5 to the Financial Statements 5 to 9 Detailed Statement of finanoal Activltles io to 11
THE SOCIAL EMOTIONAL AP4D BEHAVIOURAL DIFFICULTIES ASSOCIATION REPORT OF THE TRUSTEES for the Year Énded 31 December 2024 The trustees present their report with the financlal statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporknng by Charities.. Statement of Recommended Practice applicable to chaiiknes preparing their accounts in accordance with the Finanaal Repong Standard applicable in the UK and Republic of Ireland (FRS 102) {effertive I January 2019>. STRvcfuRE. GOVERNANCE A14D MANAGEMENT Governing dUrnet The charity is controlled by ts governing document, a dee(J of trust and constitutes an unlncorporated charity. REFERENCE AND ADMINIsfRATIVE DAILs Registered Charlty number 258730 Prlnclpal address Unit 3 Park Grange Evegate Business Park Smeeth Ashft>rd Kent TN25 6SX Trustees Mrs J Pritchard MrBLaw Mr L Sage (reslgned 12.4.241 Mrs J Stott Mrs P Jones Mr R Lon9 Mr D Gunn (appointed 21.9.24} Inilependent Examiner Nick May FCCA Xeinadin South East Umited Unit 68 Basepoint Shearway BuneSS Park Folkestone Kent CT19 4RH Approved by order of the board of trnstees on ............................................. and signed on its behalf by.. Mrs P Jones - Trustee ai.oq.2£ Page I
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF THE SOCIAL EMOTIONAL AND BEHAVIOIIRAL DIFFICULTIES ASSOCIATION Independent examln*rfs report to the trustees of The Sodal Emotion41 and Behaviournl Difficulties Association l port to the charity trustees on my examinab.on of the accounts of The Soaal Emotional and Behavloural Dtfficulties Assodatlon (the Trust) for the year ended 31 t)ecember 2024. Re5ponslbllities and basis of report As the charity trustees of the Trust you a ponSIble for the preparatfion of the accounts in accordance with the reQuirnents of the Charities Act 2011 I'the Act,). l POrt in respett of my examination of the Trusvs accounts (affied out under Sectlon 145 of the Act and in carrylng out my examination I have followed all appjicable Directlons given by the Charity Commlsslon under Section 14515)Ib} of the Art. Independent examine9 statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me rause to believe that In any material respert= accounting records were not kept in respect of the Trust as requlred by Section 130 of the Art: or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirernent that the accounts give a true and falr view which is not a matter considered as part of an independent examlnation. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this pOrt in order to enable a proper understanding of the accounts to be reached. Nick May FCCA Xeinadin South East Lfimlted Unit 68 Basepoint Shearway Business Park Folkestone Kent cr19 4RH Date.. Page 2
THE SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULTIES ASSOCIATION STATEMENT OF FINANCIAL ACFIvrrIES for the Year Ended 31 Da¢ember 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted Restricted fijnd nd Notes INCOME AND ENIX)WMENTS FROM Voluntary income 31.051 31,051 11,087 Charitsble aetlvities Consultancy work done Publications Conferences & ¢our5es Other income 212 25,382 32,633 75 212 25,382 32,633 75 1,894 26,679 45,065 1.279 Investment income 430 430 445 Total 89,783 89.783 86,469 EXPENDrnJRE ON Charitable a¢tivities Publications Conferences & courses Govemance 9,346 33,293 45.081 8,867 49,549 44,572 33.293 45,081 Totsl 87,720 87,720 102.988 NEf INCOME/(EXPENDrnIRE) 2.063 2,063 116,519) RECONCILIATJ014 OF FUNDS Total funds brought forward 28.059 28,059 44,578 TOTAL FUNDS CARRIED FORWARD 30.122 30,122 28,059 The notes form part of these financial statements Page 3
ThE SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULTIES ASSOCIATION BALANCE SHEEr 31 December 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted Re5tritted fvnd fvnd Notes FIXED ASSETS Tangible a55ets 3.776 3.776 3,170 CURRENT ASSETS Debtors Cash at bank 17,187 29,822 17,187 29,822 18.439 22,593 47.009 47.009 41.032 CREDITORS Amounts falling due wÈthin one year (20.6631 {20,6631 {16.1431 NET CURREKf ASSErs 26,346 26,346 24,889 TOTAL ASSEfs LESS CURRENT LIABJLMES 30,122 30,122 28,059 NET ASSErs 30.122 30,122 28,059 FUNDS Unrestrfrted fund5 30,122 28,059 TOTAL FUNDS 30,122 28,059 The financial statements were approved by the Board of Trustees and aLrthorised for Issue on and were signed on Its behalf by: Mrs P Jones - Trustee a7.05.I The notes fomi part of these financial statements Page 4
THE SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULfAES ASSOCIATION TES T.O_THE F114A14CIAL STATEMENTS for the Year Ended 31 December 2024 ACCOUPMNG POLlCIts Basis of proparing the flnan¢Sal statements The financial statements of the charty, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charrties 50RP IFRS 1021 'Accounting and Reporting by Charities.. statement of Recommended Prdctice applicable to tharities pparIng their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 The Rnaneial Reporting Standard appllcable in the UK ant1 Republic of Ireland, and the Charities Act 2011. The financlal statements have been prepared under the hlstorlcal cost convention. Income All income is recognised in the Statement of Finanaal Actfivtties once the charity has entitlement to the funds. It is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon a5 there is a legal or con5tmctive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement on¢J the arnount of the obligation (En be rneasured rellably. Expenditure 15 accounted for on an a(truals basis and has been dassified under headSngs that agggate all cost related to the category. Where costs cannot be direcuy attributed to particular headings they have been allocated to activities on a baS consistent with the use of resources. Tangible fixed assets xtU$ and Fittings - 20% Reducing Balan Cornputer Equipment- 25% Reducin9 BalarK Taxatlon The charity is exempt from tsx on ts charitable activfc. Fund accounting Unrestritted funds can be used in aCcOr(1an with the chaiitable objettives at the d15cretlon of the trustees. Restricted fijnds can only be Ltsed for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when fvnds are raised for particular restrirted purposes. Further explanation of the nature and purpose of each fiJnd is induded In the notes to the financial Statements. INVESTMENT 114COME 31.12.24 31.12.23 Interest receivable 430 445 TRusfEES' REMUNERATION AND BENEFrrs Mrs M Watt received trustees remuneration or other benefrts for the year ended 31 December 2024 of £Nil 12023: £1,300}.Mr R Long received trustees remuneration or other beneffts for the year ended 31 December 2024 of £1,780 {2023: £1,841). Mr D Gunn reiVed trustees remuneration or other benefits for the year ended 31 December 2024 of £571 (2023.. £NII). Page S contlnued...
THE SOCIA.L EMOTIONAL AND BEHAVIOURAL DIFFICULTIES ASSOCIATION NOTE5.TO_THE_FINANCIAL sfATEMENTS- contlnued for the Year En_qled 31 December 2024 TRUSTEES. REMUNERATION AND BENEFrrs- continued Trustees, expenses The trustees all give freely their time and expertise without any fomi or remuneration or other benefit in cash or kind. Expenses paid to the tnJstees in the year totslled £1,754 {2023 .' £2,720). These expenses were made up of 5 (2023: 31 trustees reimbursed for their travel expenses of £1,734 (2023 £2,005), computer an(J stationery costs of £20 (2023 £Nil), conference costs of ENil (2023.. É5101 and sundry costs of £Nil (2023.. £205}. srAFF cosrs The average monthly number of employees during the year was as folhJws'. 31.12.24 31.12.23 Adminlstratlon No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE sfATEMEi*f OF FINANCIAL AcrivrrIES Unrestritted Restiicted fvnd fund Total funds INCOME AND ENDOWMENTS FROM Voluntary income 11,087 11,087 Charltable actlvltles Consultancy work done Publications Conferences & courses other income 1,894 26,679 45,085 1.279 1,894 26,679 45.085 1.279 Investment Irthme 445 445 Total 86,469 86,469 EXPENDITURE ON Charltable artivities Publications Conferences & courses Govemance 8,867 49,549 44,572 8,867 49,549 44,572 Totsl 102,988 102,988 NEf INCOME/{EXPENDrruRE) (16.519) {16,519) RECONCILIATION OF FUNDS Total funds brought fonyard 44.578 44,578 TOTAL FUNDS CARRIED FORWARD 28.059 28,059 Page 6 continued...
THE_SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULTTES ASSOCIATION NOTES TO THE FIt4ANCIAL STATEMErirs- contlnued for the Year Ended 31 December 2024 TANGIBLE FIXED ASSErs Fixtures and ffttings Computer equlpment Totals COST At l January 2024 AdditSons 3,189 226 6,559 1,518 9,748 1,744 At 31 December 2024 3,415 8.077 11,492 DEPRECIATION At l January 2024 Charge for year 1.577 368 5.001 770 6,578 1.138 At 31 December 2024 1.945 5,771 7,716 NET BOOK VALUE At 31 December 2024 1,470 2,306 3,776 At 31 December 2023 1,612 1.558 3,170 DEBTORS: AMOUNTS FALLING DUE WMIIN ONE YEAR 31.12.24 31.12.23 Trdde debtors Other debtors Prepayments 2,439 6.882 7,866 2,128 8,057 8,254 17.187 18,439 CREDrroRS." AMOUNTS FALUNG DUE wrrHIN ONE YEAR 31.12.24 31.12.23 Trdde creditors Other crei1itors 848 19,815 2,097 14,046 20,663 16,143 MOVEMENT Ir4 FUNDS Net movement in fvnds At 31.12.24 At 1.1.24 UnrestrlLted funds General ftjnd 28.059 2,063 30,122 TOTAL FUIIDS 28,059 2,063 30.122 Page 7 continued...
THE SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULTIES ASSOCIATION NOTES TO THE FINANCIAL STATEMEpifs - contlnued for the Year End.ed 31 December 20 MOVEMEKf XN FU14DS- contonued Net movement In fvn(Js. induded in the ah)ve are as follows.. Incoming Resources resources expended Movement in funds Unrestricted fvnds General fvnd 89.783 (87,720) 2,063 TOTAL FVNDS 89,783 (87,720) 2,063 Comparatlves for movement In fvnds Net movement in fijnds At 31.12.23 At 1.1.23 Unrestrlcted fund$ Genetal fund 44.578 116,519) 28,059 TOTAL FUNDS 44,578 116.519) 28,059 Compardtive net movement in funds. induded in the aix)ve are as follows.. Incoming resources Resources expended Movement in fijnds Unregtricted funds General fund 86.469 {102,988) {16,S19} TOTAL FUNDS 86,469 {102,9881 {16,5L91 A current year 12 morrths and prior year 12 months combined position is as follows: Net movement in funds At 31.12.24 At 1.1.23 UnrestrlLted fund$ General fund 44.578 114,4561 30,122 TOTAL FUNDS 44.578 114,4561 30,122 Page 8 continued...
THE SOCIAL EMOTIONAL AND BEHAVIOURAL DIFFICULnes ASSOCIATION TQ THE FINANCIAL STATEMEiffs- continued for the Year Ended. 31 December 2024 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement In funds, induded in the above are as follows: Incomin9 Resources expended Movement in funds Vnrestricted funds General fund 176,252 (190,708) {14,456} TOTAL FUNDS 176.252 (190,708) (14.4561 10. RELATED PARTY DISCLOSURES There were no rekte(J party transactions for the year ended 31 Dmber 2024. Page 9
THE -.OcIAL EMOTIONAL AND BEHAVIOURAL DIFFICULTIES ASSOCIATION DEfAILED STATE_MENT O_F_FINANCIAL ACTivrrxES for the Year Ended 31 Decernber 2024 31.12.24 31.12.23 XNCOME AND ENDOWME14TS Voluntary Income Subscriptions Donations 12,680 18.371 11.087 31.051 11,087 Investment income Interest receivable 430 445 Charitable activities Royalties Sundry income Distance educate course Well Being Tool Kit Conferences 25,382 287 32.633 26.557 3,173 23.519 122 21.566 58,302 74,937 Totsl Incoming resour¢os 89.783 86.469 EXPENDrruRE Charltable activities Conference Distan education course Journal administration support 25,112 19,250 8,850 27,861 9,346 37,207 53.212 Support costs Management Wages & salaries Professional fees 17,337 366 18,580 17,703 18,580 Admlnistrative costs Telephone Post & stationery Computer expenses Advertising Insurance Subscription5 Rent Travel & venue hire Cleanlng Sundry expenses 588 807 754 7.259 3.600 596 303 6,442 5,705 24 205 4.795 517 330 8.706 5.022 128 28.018 25,695 Bank Charges Bank charges Carried forward 30 30 45 45 Th15 page does not form part of rhe statutory flnanclal statetnents Page 10
E SOCIAL EMOTION_AL AND_ BEHAVIOURAL DIFFICULTIES ASSOCIATION DEfAILED STATEMEKf OF FI.NANCIAL ACTivmES for the Yearlnded_31_December 2024 31.12.24 31.12.23 Bank Charyes Brought forward Credit card 30 45 326 114 371 Depreclation xtures and fittin95 Computer equipment Loss on sale of tangible fixed assets 404 522 872 770 1,138 1.798 GoverTran costs Accountanry and examlnation 3.540 3.332 Total re50urc¢s expended 87,720 102,988 Net income/(expenditure) 2.063 (16,519) This page (1085 not form part of the statutory finandal stsEements Page 11