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← The Yeovil Opportunity Group

2024-03-31-accounts

Annual Report for the year ended 31[st] March 2024

Charity number 304693

Contents

Page 3 Who we are Page 4 People Page 5 - 6 Services & Support Page 7 - 9 View from the Trustees Page 10 Financial Review

Page 2

Who we are

Yeovil Opportunity Group is a Registered Charity established in 1970.

We are governed by a Constitution which was revised and accepted by the Charity Commission in 2010. Our charity number is 304693

The aim of the Group is to enhance the development and education of children irrespective of their race, culture, religion, means or ability and in particular, those with additional needs. We offer specialist Early Intervention support and are dedicated to giving children and their families extra help and support through the early years learning and development journey.

The Group is based in Yeovil at the Balidon Centre, on the Summerlands Hospital site. We are grateful to the NHS Somerset Partnership for the provision of our facilities at a nominal cost and are very fortunate to have a safe and secure building.

Our correspondence address is : Yeovil Opportunity Group Balidon Centre Summerlands Hospital Preston Road Yeovil BA20 2BX 01935 384157 email Kim@yog.org.uk Website www.yog.org.uk

Our Bankers are: Lloyds Bank plc 9, High Street Yeovil BA20 1RN

Our independent examiner is : PS Wellspring FCCA 42, St Andrews Avenue Weymouth DT3 5JS

Public Interest

How the Group delivers its principal charitable aim is demonstrated in the rest of this report. The public benefit arising from our work is implicit in the services delivered and the education and support provided for children with additional needs to help them reach their potential, to the benefit of society as a whole as well as the children and their families. We provide all of our pre-school and transport services at a subsidised cost and the Rainbows Time Together Group, free of charge.

Risk assessment

The Trustees annually review the risks the Charity faces and takes appropriate ameliorative action where necessary.

Page 3

People
Patron
Graham Cole CBE		 Our thanks go out to the amazing team of staff who work tirelessly to
ensure our children and families have the best possible start in life on their
learning and development journey.
Trustees
Volunteers
Chair
Treasurer		 Jane Lock
Simon Rowbottom		 We are extremely grateful to our volunteers who supplement the work of
the staff team to great effect. Without them the Group could not provide
the services it does.
Trustees Rachel Goodfellow
Julie Lewis (Resigned 24.01.24) Students
Secretary
Financial Advisor		 Wendy Vincent
Dr Gabriela Fillon
Min Hodges
Simon Skipper		 We are delighted to be able to regularly provide work experience
placements for students from local colleges and schools. We also
welcome medical students from YDH, with their Tutors on a regular basis.
YOG Team (2023/24)
Kim Duller CEO
Sheila Kiddle Group Manager, Head of SEND
Emily Gardiner Deputy Manager
Kaley Raeburn Deputy Manager & SENCo
Hannah Jeffrey SEND Key Worker
Kaye Boucher SEND Key Worker
Hayley Robinson SEND Key Worker
Denise Watts SEND Learning Assistant
Lauren Horne SEND Apprentice
Sophia Burnard Group Administrator
Sharon Jacobs Mini Bus Driver
Page 4

Services and Support

Yeovil Opportunity Group was the vision of a Consultant Paediatrician and a Speech and Language therapist 54 years ago who realised that children with special needs and disabilities were not receiving the learning & development support they needed in their early years.

Despite many changes over the past 54 years, YOG continues to provide support for children and families, but in a very different world to when we first started.

Our main main aim is to provide “Early Intervention” learning & development support for children with disabilities and their families.

Some children may have as many as 12 professionals, sometimes more, working with them and come to us with a range of needs including severe speech and language and communication difficulties, physical disabilities, complex medical needs and life limiting conditions.

YOG supports children to be able to have a positive start to their early education rather than fail at such an early age. We also support families to become resilient, reducing the likelihood of family breakdown and crisis.

YOG provides a lifeline to many families when so many other support services have been reduced or cut and waiting lists continue to increase. Specialist Early Intervention is proven to increase the chances of success for both the child and family throughout their lives, including successful transition into school and prevention of exclusion.

We work in partnership with an incredible number of professional services including the police, social services, integrated therapies, the Somerset Council SEND team, various NHS teams and Somerset Safeguarding.

We currently provide 3 core services:

  1. Pre-school Sessions 18 months to 5

Our aim is also to work with the “whole” family as this increases the chances of success, not just for the child we are working with, but the whole infrastructure of the family and their support network.

Our children and families receive a range of services and support they would not normally be able to access; the opportunity to be able to have a positive start to their early learning and development journey and social benefit in terms of vulnerability and achievement.

Additional support includes safeguarding, reduction and prevention of escalation to high levels of complex need and intervention.

We are open 5 mornings per week, during term time, catering for children aged 18 months to 5 years. In 2024 we extended our session times on Tuesday and Wednesday afternoons to allow more children to be able to access support.

We follow the Early Years Foundation Stage curriculum to support and enhance our children’s development. We use the Development Journal to monitor our children’s progress, providing additional personalised early intervention strategies to support their individual needs.

Page 5

Our families are encouraged to access their local mainstream pre-school We regularly Chair meetings and act as advocates for our children on a dual placement and work in partnership with these settings to and families. Our door is always open and parents feel confident that they support the best possible learning and development outcomes for the can turn to any member of the team for support. children. YOG’s uniqueness stems from our incredibly strong working relationships with the many professionals who support our children & their 3. Rainbows Time Together families. Rainbows offers a unique opportunity for parents of babies and toddlers with additional needs to come together with staff and therapists in a Our ratio is 1:3, that being a minimum of one qualified SENCo Early Years’ supportive environment. Our sessions emphasise interactive and sensory practitioner per three children each day, as well as daily 1:1 specialist play, allowing parents and children to engage meaningfully while intervention. benefiting from professional guidance.

Rainbows offers a unique opportunity for parents of babies and toddlers with additional needs to come together with staff and therapists in a supportive environment. Our sessions emphasise interactive and sensory play, allowing parents and children to engage meaningfully while benefiting from professional guidance.

To complement the support our children, receive from the NHS Speech & Language therapists we also employ our own Speech & Language therapist one morning a week to work with our children, our staff team, volunteers, students and parents.

Activities include singing, visits to our sensory room, and tactile play. We maintain a small group size to ensure individual attention for both children and parents, with plenty of opportunities for group discussions or one-onone conversations throughout the sessions, fostering a strong sense of family support.

2. Family Support Services

Whilst our aim is to ensure a smooth transition into school; with some of our children going on to attend mainstream school, our role is far more strategic, yet subtle and dedicated holistic family support is crucial. All of our funding for direct family intervention comes from grants and donations.

From day one at YOG, we provide support strategies which give parents the resilience they will need through their SEND journey and our role in Early Intervention is fundamental to the success of that journey.

We offer daily support to parents and carers, including signposting, liaison with professionals, submitting referrals and EHCPs, helping parents with complex paperwork including housing support, DLA and applications for grant funding, to name a few.

We have had the pleasure of working with 8 families over the past year, all of whom have now moved up to our main group sessions. Children from both Dorset and Somerset are warmly welcomed to participate in our sessions.

We would like to express our gratitude to our diverse network of professional colleagues who collaborate with us, providing invaluable support to the children and their families. Transport

We continued to provide subsidised transport for parents wishing to use our mini bus service. During 2023/24 we have provided transport for 4 children, who without transport would not have been able to access YOG. Page 6

View from the Trustees Challenges and Successes

“ Where Policy and Practice Become One”

YOG may be a small Charity, but by working on the front line, hands on at local level and having an in-depth understanding of our client group, we make a significant difference and impact to the lives of our children and their families.

2023/24 bought with it the beginnings of a national crisis in Early Years education with an increasing number of mainstream early years’ settings facing closing or facing closure. Workforce shortages, chronic underfunding and loss of faith in the system were often cited as the main causes.

With these closures came the loss of “expertise” particularly the high quality “practical” support needed to support children with SEND. This led to even more children with SEND not being able to access education and those who were the most vulnerable were put at even more risk of being excluded.

At national level there is an enormous amount of evidence and research available documenting the vital importance of SEND Early Intervention, yet the places for children with SEND in early years across England still remains incredibly low.

As nursery and pre-school education is not statutory, there are no statistics to demonstrate how many children with SEND are not able to access education, with parents not necessarily understanding their rights to an education for their child.

Despite all of the evidence of the benefits of Early Intervention, there is a clearly identified and growing gap between policy and practice and lack of evidence of strategic implementation of investment and outcomes.

A manifesto published by Dingleys Promise in November 2023 reported the following:

Challenges facing the YOG in 2023 – 24

The financial challenges which Somerset Council are facing and will continue to face, have had a direct impact on YOG. The withdrawal of funding for Yeovil4Familiy and the loss of direct family support workers has meant that YOG has taken on this extended role, which is not funded by Somerset Council.

Page 7

The withdrawal of the MAISEY in 2024, Multi Agency Identification and The legacy of Covid is now much more apparent with an increase in the
Support in Early Years has caused a hiatus in support and with so many number of children and families with potential trauma based conditions,
agencies reporting long waiting lists and staff shortages, YOG has poor mental health.
increasingly taken on the role of lead for families to ensure there is Team
around the Family and Team around the Child to prevent the child and
family being lost in the system and for safeguarding for children and
families.		 Increased bureaucracy has made dual placement working difficult, due to
the governments new extended offer of “free childcare for parents”. YOG
often steps in to take the lead and support on SEND paperwork due to
SEND support capacity issues in the mainstream sector and their lack of
The High Needs Funding support for children with SEND became even training in SEND.
more bureaucratic and has only been increased by “pence” since 2019
and not been adjusted for inflation.		 Lack of sufficiency for specialist primary school places and mainstream
school places are having a major impact on parental health and wellbeing,
Our waiting lists are now higher than ever, with parents of children with as well as the children themselves.
SEND being turned away from mainstream settings and excluded.
(Records of exclusion are not kept in Early Years as early years’ education		 Successes in 2023-24
is not statutory). Our vision of a Centre of Excellence is fundamental to our philosophy for
Parents often do not realise they have rights under the disability act, early Intervention, and was led by a SEND teacher and in 2023 – 2024.
however parents lose confidence in a settings ability to meet their child’s Our CEO has represented the Early Years sector on the Best Start in Life
needs if they have been turned away and are therefore less likely to BSIL) working group in Somerset, and is actively involved in developing
complain, or reach out for help. Children and families then become new Early Identification strategies, working with collaboration with the
“hidden” in the system. NHS and Somerset County Council.
We have experienced a rise in the number of parents absolutely 33 Children and families have been supported including:
desperate and at breaking point, needing immediate support and advice. One to one support strategies for early intervention, practical
Payment owed to YOG from the LA for High Needs provision has not
been paid on time, meaning delays in being able to recruit staff and
causing an adverse effect on cash flow.		 advice on behaviour support, communication; drop in for
parents needing any SEND advice, practical support, mental
health support, someone to talk to and pro-actively follow
through with signposting and accessing support.

Page 8

4 Support with DLA, housing letters, advocacy, consultant YOG is testimony that specialist Early Intervention has a profoundly positive reports, progress reports for other agencies, blue badge impact on a child and family’s life chances, as well as a longer term benefit applications, benefits advice etc. to society. a Submission of 16 Education and Healthcare Plans, successful We will continue to serve our community with courage and pride, keep placements for 10 children, 3 families starting mediation and lobbying for recognition on the vital importance and impact that specialist Tribunal appeal, with the support of YOG. SEND Early Intervention provides and continue to be a life line for children, parents and families. On-going training of all Keyworkers in SEND to facilitate them to be able to support parents and also staff from the mainstream settings. On behalf of the Trustees, I would like to thank everyone who is involved Increased level of contact to work with children on Dual Placement with YOG for their incredible support and dedication to our SEND Families . settings to support “SEND” know how. (Currently 14 children).

Jane

The number of children who attended our Rainbows Group increased to 8. We are using Rainbows as an opportunity to assess children’s needs 0-2 and refer to other support services such as Integrated Jane Lock therapies so that early intervention is being put in place as soon as Chair of Trustees possible.

Starting to create a new partnership pilot project to create a SEND Practice hub to build confidence, inclusivity and capacity in mainstream settings for those children who do not necessarily have complex SEND needs, but do require specialist SEND targeted support. Supported 5 students 23/24 from Yeovil College with high quality, work experience in SEND, one day a week over 7 months. Our work experience programme not only supports those students who want to work with SEND children and who may move into paediatric nursing, therapy services such as Speech and Language, OT and physios, but also builds confidence and supports personal growth, as these students are the Page 9 post COVID cohort.

Financial Review 2023 (Ending 31[st] March 2024)

Supporters in our Financial year 2023/24

The cost of living and inflationary rises in Early Years remains a major issue for the sustainability of the Early Year’s sector, with a perfect storm brewing as the promise of “free” childcare has started to be rolled out by government.

Our main sources of funding during 2024 were from Somerset Council in the form of the 15 hours’ entitlement and High Needs funding which totalled £117,030; Session and transport fees of £47,769; support services to Somerset Council, £4299; grants £13,100; A bequest, £30,000; and donations from individuals and organisations under £1000, £4055 Expenses totalled £157,169 of which £139,566 represented our wage costs.

We are massively grateful to our all of our supporters who have given us grants, to our families, friends and our own team who tirelessly fundraise and to those individuals who support us through monthly donations and general donations.

Reserves Policy

The unrestricted reserves of the Group that were freely available for charity use at the year-end were £74,269.

The Trustees consider a significant proportion of these are

required for working revenue. The target is to maintain adequate reserves to enable the Group to continue running for a minimum 12 months, even if there is a significant reduction in funding.

Page 10

Charity Number: 304693

Yeovil Opportunity Group

Financial Statements for the year ended 31 March 2024

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Yeovil Opportunity Group

Index to the Annual Report and Accounts for the year ended 31 March 2024

Reference and Administrative information
Report of the Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes to the financial statements		 Page
1
2
3
4
5 - 9

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Yeovil Opportunity Group

Charity Number
Trustees
Chief Executive Officer
Correspondence
address:
Web site
Telephone
Bankers
Independent
examiner:		 304693
Chairman:
Mrs J Lock
Treasurer:
Mr S. Rowbottom
Trustees
Dr G Fillon
Mrs R Goodfellow (resigned 24 January 2024)
Mrs J Lewis
Mrs W. Vincent
Ms K Duller
The Balidon Centre
Summerlands Hospital
Preston Road
Yeovil
Somerset
BA20 2BX
www.yog.org.uk
01935 384157
Lloyds Plc
9 High Street
Yeovil
Somerset
BA20 1RN
PS Wellspring FCCA
42 St.Andrews Avenue
Weymouth
Dorset
DT3 5JS

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-1-

Independent Examiners Report to the Trustees of Yeovil Opportunity Group

I report to the trustees on my examination of the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 3 to 9.

Respective Responsibilities of Trustees and Examiner

As the charity trustees of YOG you are responsible for the preparation of the accounts in accordance with section 144(2) of the Charities Act 2011 (the Act).

I report in respect of my examination of the charity's accounts. It is my responsibility to:

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

P S Wellspring

Paul S Wellspring FCCA 42 St. Andrews Avenue Weymouth Dorset DT3 5JS

Date: 24th June 2025

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-2-

Yeovil Opportunity Group

Statement of Financial Activities (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) for the year ended 31 March 2024

Note
Income and endowments from:
Donations and legacies
3
Incoming resources from activities
4
Income from Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure) before transfers
Transfer between funds
15
Total funds brought forward
Total funds carried forward
15
Note
Income and endowments from:
Donations and legacies
3
Incoming resources from activities
4
Income from Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure) before transfers
Transfer between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 Unrestricted
funds
£
16,155
127,856
1,255
145,266
768
156,401
157,169
(11,903)
-
69,230
57,327
34,450
97,371
95
131,916
765
132,183
132,948
(1,032)
-
(1,032)
70,262
69,230		 Restricted
funds
£
31,000
835
-
31,835
-
1,899
1,899
29,936
-
5,039
34,975
-
-
-
-
-
602
602
(602)
-
(602)
5,641
5,039		 Total
Funds
2024
£
47,155
128,691
1,255
177,101
768
158,300
159,068
18,033
-
74,269
92,302
2023
£
34,450
97,371
95
131,916
765
132,785
133,550
(1,634)
-
(1,634)
75,903
74,269

All of the Charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2023 is shown in note 15

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-3-

Yeovil Opportunity Group

(Registration number: 304693)

Balance Sheet

As at 31 March 2023

Note
Fixed Assets
Tangible fixed assets
9
Current Assets
Debtors
10
Cash at bank and in hand
Current liabilities
Amounts falling due within one year
11
Net current assets
Net assets
Represented by:
Funds:
Restricted funds
15
Unrestricted funds, including Designated funds
15
Total funds		 £
£
2,848
195
90,973
91,168
(1,714)
89,454
92,302
34,975
57,327
92,302
2024		 £
£
6,676
1,467
68,093
69,560
(1,967)
67,593
74,269
5,039
69,230
74,269
2023

The financial statements on pages 3 - 9 were approved by the Trustees, and authorised for issue on ….................... and signed on their behalf by:

Simon Rowbottom Trustee

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

1 Accounting policies

General information and basis of accounting

Cash flow statement

The charity has taken advantage of exemptions available to it and therefore has not prepared a cash flow report.

Income recognition

Expenditure

Raising funds - These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities - Charitable expenditure comprises those costs incurred by the Charity in delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Tangible fixed assets

Fixed assets are recorded at cost plus any incidental expenses of acquisition. Where fixed assets are donated, they are stated at their estimated market value on acquisition.

Depreciation is provided on fixed assets based on the estimated useful life of the asset and their anticipated residual value, as follows:

Asset

Depreciation

Leasehold property improvements 10 years straight line Mini bus 25% reducing balance Office equipment 25% reducing balance This PDF document was edited with Furniture, equipment & toys Icecream PDF Editor . 15% reducing balance Upgrade to PRO to remove watermark.

-5-

Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

1 Accounting policies (Cont.) Debtors

Prepayments are valued at the amount paid in advance for goods and services provided to the charity.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are stated at the original invoiced amounts.

Fund accounting policy

2 Taxation

3
Donations and legacies
Donations
Somerset Community Foundation
Sherborne Castle Fair
Sherborne Car rally
Yeovil Town Council
Yeovil without Parish Council
Brympton Parish Council
Masonic Lodge
Estate of Mrs Dee Phillips
Various individuals and organisations,
being below £1,000 each
4
Incoming resources from activities
Income from fund raising activities
Session & transport fees (Parents)
Session fees, including HNF (SCC)
Training support grants
Provision of support services to SCC
 Unrestricted
funds
6,000
4,000
-
-
-
-
2,100
-
4,055
16,155
Unrestricted
funds
£
1,758
4,769
117,030
4,299
-
127,856		 Restricted
funds
-
-
-
-
-
-
1,000
30,000
31,000
Restricted
funds
£
835
-
-
835		 2024
£
6,000
4,000
-
-
-
-
3,100
30,000
4,055
47,155
2024
£
2,593
4,769
117,030
-
4,299
-
128,691		 2023
£
12,598
1,200
10,000
2,500
2,000
1,000
-
-
5,152
34,450
2023
£
279
3,557
88,986
3,000
1,549
-
97,371

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

5
Income from Investments
Bank deposit interest
6
Raising funds
Cost of generating income
7
Charitable activities
Provision of playgroup facilities
Session expenses and refreshments
Wages & National insurance costs (Inc pensions)
Speech therapist
Support consultant
Insurance
Rent
Staff training
Staff travel costs
Repairs and renewals
Depreciation
Mini bus running costs
Mini bus Depreciation
Governance costs
Office costs
Professional fees
Sundry expenses
Trustees expenses		 1,255
768
551
139,566
1,200
1,630
814
1,042
737
-
52
4,039
2,481
-
3,165
945
179
-
156,401		 -
-
-
1,000
-
-
-
-
-
-
400
248
-
251
-
-
-
-
1,899		 1,255
768
551
140,566
1,200
1,630
814
1,042
737
-
452
4,287
2,481
251
3,165
945
179
-
158,300		 95
765
513
115,043
3,250
-
583
983
422
7
367
4,231
2,779
335
2,939
885
448
-
132,785
8
Staff costs
No employee received emoluments a rate in excess of £60,000 during the year (2023 - None).
The average number of part time employees for the year was 8 (2023 - 7)
9
Tangible Fixed Assets
Leasehold
Furniture,
Office
Improvements
Mini Bus
Equip & Toys
equipment
£
£
£
£
Cost
As at 1 April 2023
15,502
31,687
41,013
6,730
Additions
-
-
-
710
Disposals
-
-
-
-
As at 31 March 2024
15,502
31,687
41,013
7,440
Depreciation
As at 1 April 2023
14,801
30,683
37,305
5,467
Charge for the year
701
251
3,093
493
Disposals
-
-
-
-
As at 31 March 2024
15,502
30,934
40,398
5,960
Net book values
As at 31 March 2024
-
753
615
1,480
As at 31 March 2023
701
1,004
3,708
1,263
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Upgrade to PROto remove watermark.		 Total
2024
£
94,932
710
-
95,642
88,256
4,538
-
92,794
2,848
6,676

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

10 Debtors - due within one year

10
Debtors - due within one year
Prepayments
11
Creditors and accruals
Creditors
Accruals
PAYE		 2024
£
195
2024
£
568
31
1,115
1,714		 2023
£
1,467
2023
£
304
-
1,663
1,967

12 Related parties

Controlling entity

The charity is controlled by the Trustees.

No Trustee, or any persons connected with them, have received any remuneration from the charity during the year. (2023 £nil).

No expenses were paid to any trustee during the year.

13
Reconciliation of movement in funds
Opening funds at 1 April 2023
Operating surplus/(deficit)
Closing funds at 31 March 2024
14
Analysis of net assets between funds
Fixed Assets
Current assets
Current liabilities
15
Summary of funds
Restricted funds
Outdoor play equipment
Time together
Kitchen equipment
Sensory room
Rainbows staffing costs
Mini Bus fund		 Opening
funds
£
1,776
262
122
150
-
2,729
5,039		 Unrestricted
funds
£
69,230
(11,903)
57,327
Unrestricted
funds
1,533
57,508
(1,714)
57,327
Incoming
Resources
resources
expended
£
£
-
(41)
-
(39)
835
(418)
-
(150)
1,000
(1,000)
30,000
(251)
31,835
(1,899)		 Restricted
funds
£
5,039
29,936
34,975
Restricted
funds
1,315
33,660
-
34,975
Transfers
£
-
-
-
-
-
-		 Total
Funds
£
74,269
18,033
92,302
Total
Funds
2,848
91,168
(1,714)
92,302
Closing
funds
£
1,735
223
539
-
-
32,478
34,975

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

Unrestricted /designated funds
Designated
General
Total funds		 40,642
28,588
69,230
74,269		 -
145,266
145,266
177,101		 -
(157,169)
(157,169)
(159,068)		 -
0
-
-		 40,642
16,685
57,327
92,302

Restricted Funds

Additional funds have been provided this year by the Estate of Mrs D Phillips towards the provision of a replacement vehicle.

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Charity Number: 304693

Yeovil Opportunity Group

Financial Statements for the year ended 31 March 2024

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Yeovil Opportunity Group

Index to the Annual Report and Accounts for the year ended 31 March 2024

Reference and Administrative information
Report of the Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes to the financial statements		 Page
1
2
3
4
5 - 9

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Yeovil Opportunity Group

Charity Number
Trustees
Chief Executive Officer
Correspondence
address:
Web site
Telephone
Bankers
Independent
examiner:		 304693
Chairman:
Mrs J Lock
Treasurer:
Mr S. Rowbottom
Trustees
Dr G Fillon
Mrs R Goodfellow (resigned 24 January 2024)
Mrs J Lewis
Mrs W. Vincent
Ms K Duller
The Balidon Centre
Summerlands Hospital
Preston Road
Yeovil
Somerset
BA20 2BX
www.yog.org.uk
01935 384157
Lloyds Plc
9 High Street
Yeovil
Somerset
BA20 1RN
PS Wellspring FCCA
42 St.Andrews Avenue
Weymouth
Dorset
DT3 5JS

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Independent Examiners Report to the Trustees of Yeovil Opportunity Group

I report to the trustees on my examination of the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 3 to 9.

Respective Responsibilities of Trustees and Examiner

As the charity trustees of YOG you are responsible for the preparation of the accounts in accordance with section 144(2) of the Charities Act 2011 (the Act).

I report in respect of my examination of the charity's accounts. It is my responsibility to:

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

P S Wellspring

Paul S Wellspring FCCA 42 St. Andrews Avenue Weymouth Dorset DT3 5JS

Date: 24th June 2025

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Yeovil Opportunity Group

Statement of Financial Activities (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) for the year ended 31 March 2024

Note
Income and endowments from:
Donations and legacies
3
Incoming resources from activities
4
Income from Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure) before transfers
Transfer between funds
15
Total funds brought forward
Total funds carried forward
15
Note
Income and endowments from:
Donations and legacies
3
Incoming resources from activities
4
Income from Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure) before transfers
Transfer between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 Unrestricted
funds
£
16,155
127,856
1,255
145,266
768
156,401
157,169
(11,903)
-
69,230
57,327
34,450
97,371
95
131,916
765
132,183
132,948
(1,032)
-
(1,032)
70,262
69,230		 Restricted
funds
£
31,000
835
-
31,835
-
1,899
1,899
29,936
-
5,039
34,975
-
-
-
-
-
602
602
(602)
-
(602)
5,641
5,039		 Total
Funds
2024
£
47,155
128,691
1,255
177,101
768
158,300
159,068
18,033
-
74,269
92,302
2023
£
34,450
97,371
95
131,916
765
132,785
133,550
(1,634)
-
(1,634)
75,903
74,269

All of the Charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2023 is shown in note 15

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Yeovil Opportunity Group

(Registration number: 304693)

Balance Sheet

As at 31 March 2023

Note
Fixed Assets
Tangible fixed assets
9
Current Assets
Debtors
10
Cash at bank and in hand
Current liabilities
Amounts falling due within one year
11
Net current assets
Net assets
Represented by:
Funds:
Restricted funds
15
Unrestricted funds, including Designated funds
15
Total funds		 £
£
2,848
195
90,973
91,168
(1,714)
89,454
92,302
34,975
57,327
92,302
2024		 £
£
6,676
1,467
68,093
69,560
(1,967)
67,593
74,269
5,039
69,230
74,269
2023

The financial statements on pages 3 - 9 were approved by the Trustees, and authorised for issue on ….................... and signed on their behalf by:

Simon Rowbottom Trustee

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

1 Accounting policies

General information and basis of accounting

Cash flow statement

The charity has taken advantage of exemptions available to it and therefore has not prepared a cash flow report.

Income recognition

Expenditure

Raising funds - These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities - Charitable expenditure comprises those costs incurred by the Charity in delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Tangible fixed assets

Fixed assets are recorded at cost plus any incidental expenses of acquisition. Where fixed assets are donated, they are stated at their estimated market value on acquisition.

Depreciation is provided on fixed assets based on the estimated useful life of the asset and their anticipated residual value, as follows:

Asset

Depreciation

Leasehold property improvements 10 years straight line Mini bus 25% reducing balance Office equipment 25% reducing balance This PDF document was edited with Furniture, equipment & toys Icecream PDF Editor . 15% reducing balance Upgrade to PRO to remove watermark.

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

1 Accounting policies (Cont.) Debtors

Prepayments are valued at the amount paid in advance for goods and services provided to the charity.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are stated at the original invoiced amounts.

Fund accounting policy

2 Taxation

3
Donations and legacies
Donations
Somerset Community Foundation
Sherborne Castle Fair
Sherborne Car rally
Yeovil Town Council
Yeovil without Parish Council
Brympton Parish Council
Masonic Lodge
Estate of Mrs Dee Phillips
Various individuals and organisations,
being below £1,000 each
4
Incoming resources from activities
Income from fund raising activities
Session & transport fees (Parents)
Session fees, including HNF (SCC)
Training support grants
Provision of support services to SCC
 Unrestricted
funds
6,000
4,000
-
-
-
-
2,100
-
4,055
16,155
Unrestricted
funds
£
1,758
4,769
117,030
4,299
-
127,856		 Restricted
funds
-
-
-
-
-
-
1,000
30,000
31,000
Restricted
funds
£
835
-
-
835		 2024
£
6,000
4,000
-
-
-
-
3,100
30,000
4,055
47,155
2024
£
2,593
4,769
117,030
-
4,299
-
128,691		 2023
£
12,598
1,200
10,000
2,500
2,000
1,000
-
-
5,152
34,450
2023
£
279
3,557
88,986
3,000
1,549
-
97,371

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

5
Income from Investments
Bank deposit interest
6
Raising funds
Cost of generating income
7
Charitable activities
Provision of playgroup facilities
Session expenses and refreshments
Wages & National insurance costs (Inc pensions)
Speech therapist
Support consultant
Insurance
Rent
Staff training
Staff travel costs
Repairs and renewals
Depreciation
Mini bus running costs
Mini bus Depreciation
Governance costs
Office costs
Professional fees
Sundry expenses
Trustees expenses		 1,255
768
551
139,566
1,200
1,630
814
1,042
737
-
52
4,039
2,481
-
3,165
945
179
-
156,401		 -
-
-
1,000
-
-
-
-
-
-
400
248
-
251
-
-
-
-
1,899		 1,255
768
551
140,566
1,200
1,630
814
1,042
737
-
452
4,287
2,481
251
3,165
945
179
-
158,300		 95
765
513
115,043
3,250
-
583
983
422
7
367
4,231
2,779
335
2,939
885
448
-
132,785
8
Staff costs
No employee received emoluments a rate in excess of £60,000 during the year (2023 - None).
The average number of part time employees for the year was 8 (2023 - 7)
9
Tangible Fixed Assets
Leasehold
Furniture,
Office
Improvements
Mini Bus
Equip & Toys
equipment
£
£
£
£
Cost
As at 1 April 2023
15,502
31,687
41,013
6,730
Additions
-
-
-
710
Disposals
-
-
-
-
As at 31 March 2024
15,502
31,687
41,013
7,440
Depreciation
As at 1 April 2023
14,801
30,683
37,305
5,467
Charge for the year
701
251
3,093
493
Disposals
-
-
-
-
As at 31 March 2024
15,502
30,934
40,398
5,960
Net book values
As at 31 March 2024
-
753
615
1,480
As at 31 March 2023
701
1,004
3,708
1,263
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Upgrade to PROto remove watermark.		 Total
2024
£
94,932
710
-
95,642
88,256
4,538
-
92,794
2,848
6,676

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

10 Debtors - due within one year

10
Debtors - due within one year
Prepayments
11
Creditors and accruals
Creditors
Accruals
PAYE		 2024
£
195
2024
£
568
31
1,115
1,714		 2023
£
1,467
2023
£
304
-
1,663
1,967

12 Related parties

Controlling entity

The charity is controlled by the Trustees.

No Trustee, or any persons connected with them, have received any remuneration from the charity during the year. (2023 £nil).

No expenses were paid to any trustee during the year.

13
Reconciliation of movement in funds
Opening funds at 1 April 2023
Operating surplus/(deficit)
Closing funds at 31 March 2024
14
Analysis of net assets between funds
Fixed Assets
Current assets
Current liabilities
15
Summary of funds
Restricted funds
Outdoor play equipment
Time together
Kitchen equipment
Sensory room
Rainbows staffing costs
Mini Bus fund		 Opening
funds
£
1,776
262
122
150
-
2,729
5,039		 Unrestricted
funds
£
69,230
(11,903)
57,327
Unrestricted
funds
1,533
57,508
(1,714)
57,327
Incoming
Resources
resources
expended
£
£
-
(41)
-
(39)
835
(418)
-
(150)
1,000
(1,000)
30,000
(251)
31,835
(1,899)		 Restricted
funds
£
5,039
29,936
34,975
Restricted
funds
1,315
33,660
-
34,975
Transfers
£
-
-
-
-
-
-		 Total
Funds
£
74,269
18,033
92,302
Total
Funds
2,848
91,168
(1,714)
92,302
Closing
funds
£
1,735
223
539
-
-
32,478
34,975

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Yeovil Opportunity Group

Notes to the financial statements for the year ended 31 March 2024

Unrestricted /designated funds
Designated
General
Total funds		 40,642
28,588
69,230
74,269		 -
145,266
145,266
177,101		 -
(157,169)
(157,169)
(159,068)		 -
0
-
-		 40,642
16,685
57,327
92,302

Restricted Funds

Additional funds have been provided this year by the Estate of Mrs D Phillips towards the provision of a replacement vehicle.

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