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 Repo￿ng Standard applicable in the UK and Republic of Ireland (FRS 102) {effertive I
January 2019>.
STRvcfuRE. GOVERNANCE A14D MANAGEMENT
Governing d￿Urne￿t
The charity is controlled by ts governing document, a dee(J of trust and constitutes an unlncorporated
charity.
REFERENCE AND ADMINIsfRATIVE D￿AILs
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 Bu￿neSS 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 reQui￿rnents 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 examine￿9 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 p￿parIng 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 agg￿gate all
cost related to the category. Where costs cannot be direcuy attributed to particular headings they
have been allocated to activities on a ba￿S 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 re￿iVed 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 D￿mber 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