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← The National Association For Gifted Children

2025-04-30-accounts

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The National Association for Gifted Children

known as Potential Plus UK

Reference and Administrative Details

Trustees

MsJ Morgan

Mr S AJ Ramsden (resigned June 2025)

Ms M Hungerford (resigned June 2024)

Mrs L Fellows

Mrs B Young

Mr D Dipper

Mr A Joshi

Prof. R C Jones

Ms AM Maybury (appointed September 2024)

Secretary

Miss T L Morsbach

Senior Management / Leadership Team

Mrs J Taplin, Chief Executive (resigned July 2024)

Mrs S Lord, Chief Executive (August to September 2024)

Mr S Ramsden, Interim Chief Executive (September 2024 to May 2025)

Mrs O Smith, Chief Executive (appointed June 2025)

Charity Registration Number

313182

Company Registration Number

00905037

Registered Office

The Open University Vaughan Harley Building Ground Floor Walton Hall Milton Keynes MK7 6AA

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2025.

Chair’s report

The past year has been one of significant change, with multiple challenges faced by the charity. In particular, the financial issues felt across the entire charity sector, have also been felt by Potential Plus UK. In July 2024, our long-standing Chief Executive Officer, Julie Taplin, retired. A successor was appointed but left in September, after which Steve Ramsden, then Chair of Trustees, stepped forward to serve as interim Chief Executive. | was quickly appointed as Deputy Chair, then Chair of Trustees, from September 2024.

There have also been some changes to board membership in the last year, and whilst we were sorry to see Melinda Hungerford leave us in June 2024, we thanked her for her many years of service as a trustee. A new trustee joined us at the AGM in September 2024, Mary-Jane Maybury, who brings with her substantial experience of home schooling, as well as professional photography in the world of journalism.

Our objectives remain to discover young people’s potential, nurture their gifts and talents, and support them to succeed and thrive with confidence; but often for these young people this is only achieved by enabling appropriate level of challenge and encouragement at critical stages of their development. We also aim to significantly increase the profile of Potential Plus UK, to enable us to fully realise and achieve our goals and objectives.

lam especially grateful for the dedication and professionalism of all our staff (including our casual workers), volunteers, and trustees, and in particular to Julie Taplin, Steve Ramsen and Olivia Smith, our CEO’s, for the enormous contribution they make to our small charity. This has been a particularly challenging year, and many of our colleagues have gone above and beyond what is expected of them.

Rls Jones

Prof. R C Jones Chair of the Board of Trustees

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

The work we do

Potential Plus UK is the only UK organisation that works with families and schools for the benefit of neurodivergent young people with high learning potential, including those from disadvantaged backgrounds and those with additional needs.

Our vision is for every young person with high learning potential to receive appropriate support and challenge to secure wellbeing and high attainment with the skills, resilience and confidence to succeed at every stage of their development. Without appropriate support and challenge they are frequently unable to develop essential life skills and can experience poor motivation, social isolation, and, in some cases, poor mental health. A lack of understanding and appropriate provision can result in a high and increasing number of these young people being excluded or self-excluding from school.

Through 2024-2025 we have been able to bring the empowering of young people to the forefront of our work by continuing one of our co-creation projects, following funding through the National Lottery. We empower parents by equipping them with the knowledge, skills and tools to improve the opportunities, achievement and well-being of their children, and we foster safe, supportive communities where families can share their successes, experiences and challenges. We aim to strengthen our social advocacy by collaborating with other user-led organisations to raise awareness and campaign for the needs and rights of young people with high learning potential.

Governance and objectives

Potential Plus UK is the operating name of The National Association for Gifted Children, a registered charity and company limited by guarantee, which was established in 1967. The principle object of the charity is to promote and support children with exceptional intellectual ability and creativity, which we describe as high learning potential. Trustees take account of guidance issued by the Charity Commission on public benefit, which charities must demonstrate.

This year we reviewed of our Articles of Association, which were last amended in 1996, to revise and modernise them. This major revision of our Articles reflects changes in company law since 1996 including amalgamating our Memorandum and Articles into a single new Articles document and alignment with the Company Act 2006. The revision also makes a number of other necessary changes, such as a Clarification of who our members are and specific allowance for online and hybrid general meetings (introduced during the Covid pandemic). Most importantly it amends our purpose to include support for the social and emotional development of gifted children, for which we asked and received permission from the Charity Commission.

Although all the work for the revision fell within the remit of these Accounts, the Extraordinary General Meeting to adopt the new Articles fell outside the remit, as it was held on 24th May 2025, and hence will be reported officially in our next Accounts.

The charity was established as a membership organisation under a Memorandum and Articles of Association, which state that a Board of Trustees will lead and manage the organisation, with Trustees proposed by the existing Board and elected by members at the Annual General Meeting. The Board meets regularly using technology such as Teams, currently 4 times each year, but more often if circumstances require it.

For the good governance of the charity and to make it as accessible as possible to as many members as possible trustees agreed to hold the Annual General Meeting online on Zoom on Saturday 26th October 2024.

The CEO is the senior member of staff responsible for implementing the strategic plan developed by the trustees. They attend all Board meetings.

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

Our achievements over the last year

Information and Advice Service

Demand from parents/carers and teachers for information, advice and guidance continued via telephone, email, and through our closed Facebook communities: Parenting High Potential and Parenting Gifted Children UK.

Throughout the year, 1,817 callers were guided to important information for their children; 1,245 email enquiries were directed to supportive resources and services; and 440 parents received in-depth advice through our telephone advisory service and 30 families have benefited from accessing one of our new webinars. In addition, our website receives over 4,000 user visits each month.

A small number of additional volunteers have been trained and together they have offered over 700 hours of support to our services and community, taking initial calls and web enquiries from families, as well as using their skills to transform our written advice into new, accessible short videos.

Pre-recorded webinars provided over 90 hours of guidance to parents and carers in a flexible format.

Supported by donor funding, five families benefitted from a pilot coaching programme consisting of eight weeks of expert and bespoke education, guidance and community-building support. Impactful and addressing need directly, further funding is required in order to provide opportunities for more families.

Finally, our experts delivered over 12 hours of professional learning regarding Dual and Multiple Exceptionality in schools and at conferences across the UK and Europe.

Assessment Service

The assessment service has remained a core part of our work, offering vital support to families and intended to generate both income and surplus for the charity. Rising internal costs and economic pressures on families requiring support are, however, making continuing delivery a challenge. The numbers of families applying for financial support to take up an assessment continues to rise.

We now operate across three geographical locations as well as online, making the service more accessible.

Between our full assessments and screeners, we produced 186 tailored reports with recommendations covering both educational and social-emotional needs.

The profiles of the children we see are becoming increasingly complex. In 2019, 33% of children we supported through the service had additional learning needs, placing them in the DME (Dual or Multiple Exceptionality) category; this year, this proportion had reached 86%.

This year, we introduced a new range of screening tools to help identify barriers to learning earlier and to offer timely support.

We want to continue to develop the service as we recognise its unique role in reaching and supporting families in crisis and needing help.

~~Young People Co-creation Projects~~

Following a successful application to the National Lottery for funding, we began phase 2 of our Young Leaders project, continuing work from last year that explored the needs of young people with high learning potential, the kind of support they require and how that support could be delivered. A group of 7 young people continued their development on the

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

project led by an external expert consultant and supported by our Events Coordinator. The project has proved increasingly challenging, highlighting the complex needs of many in our community, as well as their challenges in education and society and how that impacts their wellbeing.

Events

Over the past year, 919 individuals participated in our events, advancing our aims to improve support, raise awareness and build a strong community for young people with high learning potential and their families.

Summary of Engagement

Our flagship National Event, Be Curious Weekend, brought together 178 participants for a weekend of learning and connection. The event received a Level 3 Impact Award from the Skills Builder Partnership for developing essential skills including Listening, Speaking, Problem Solving, Creativity, Staying Positive, Aiming High, Leadership and Teamwork.

One of our parents, who completed a testimonial at the Be Curious Weekend, provides insight into the impact Potential Plus UK has had on their family:

We delivered Regional Events across community geographical hot-spots Bristol, Berkshire, Buckinghamshire, London and Windsor. Notably, 38% of attendees were first-time in-person participants, which helped broaden our community reach.

Our online events provided families nationwide with advice and peer support. Participants reported greater understanding of high learning potential, practical strategies for home and stronger community connections.

Collectively, these activities have:

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

~~Membership~~

Established as a membership charity, members remain the backbone of our community, although we do support many families beyond those with paid membership. There has been a gradual decline in family membership and over the last 2 years this has been investigated and membership reviewed. The speed at which technology is advancing, the growing expectations of people for membership of any organisation and financial constraints, have proved challenging to decision making around this area.

The increase in the need for concessionary (subsidised) memberships, that we witnessed over the last three years, has continued with 19% of families benefitting from concessionary memberships to ensure on-going support.

The number of school members has also declined as schools struggle with budget and time constraints. No internal capacity to support and develop schools’ work and a burgeoning relationship with NACE has meant a rethink about our schools work which remains under review. Schools are an essential partner in helping the charity to reach out to the most disadvantaged children and families but we need to establish what we are able to do in this sphere and recognise that it requires external funding to deliver it.

~~The Potential Plus UK Opportunity Access Fund - OAF - (formerly Scholarship Fund)~~

We work hard to remove barriers to young people maximising their potential. A significant barrier for many families is financial; some would struggle to access our membership and assessment services without support. We do not have the income to subsidise these services directly and, without additional funding, we would not be able to provide them at all. The model we have adopted since 2014 is to offer the services at market rates and then fundraise to offer financial support to young people and their families in need.

This year we took the step to rebrand the fund, moving from an old-fashioned and often misinterpreted term ‘scholarship’ to ‘opportunity access’, more closely describing its purpose. This year we have continued with diverse income streams for the fund:

In this financial year, assessments have been funded through the OAF (15% of assessments delivered), enabling families to benefit from much needed support. We have also moved to balance the use of these funds across all our services.

Our Senior Finance Officer, Tracy Morsbach, has administrated this fund for many years, for which we are very grateful. With ever-increasing applications, this year steps have been taken to automate the application procedure to improve the service for members. We are also thankful for the few organisations that have provided funds, despite their own difficult situations, to support these young people. The fund is key to enabling us to carry out our mission to support young people’s high learning potential, regardless of their background or circumstance, but it is increasingly depleted of the level of funds we really need to support all those in need of it.

Website and social media

As has been previously reported, we are aware that the main website is dated, disordered and increasingly dysfunctional. Each time an update is run by our hosting company, something else breaks and the website is regularly off-line as a result. It’s slow loading speeds and complex navigation negatively impact the user experience, as well as its age and functionality affecting its integration with external marketing and monitoring systems such as social media sites and Google. The negative impact on reputation, recruitment/retention and fundraising has been reported by multiple external consultants. It has

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

always been felt that we do not have the financial security to be able to invest in the new website that is required, but things

have now reacheda critical point.

We have worked hard with expert support from Lucy King, our marketing consultant, on revitalising our social media presence and interaction. New systems are in place and coordinated by our Admin Assistant, Holly Smith. We remain in the Facebook space, have expended significantly in Instagram and have made some tentative steps on LinkedIn, all audiences growing.

~~Our partnerships~~

It is pragmatic for us to work in collaboration with other user-led organisations that are aligned with our vision. We believe that working together will help us to drive the change we all want for our young people and lead to improvements in policy and practice both in education and in society. We recognise that we cannot do this on our own and that we all benefit from working together.

NACE, the Potential Trust, nasen, British Mensa: We have continued to work collaboratively with these organisations on the initiative ‘Removing Barriers to Wasted Potential’ as well as on other projects.

Skills Builder: Our ongoing partnership with the Skills Builder initiative informs and supports our work to help young people develop essential skills and resilience.

European Council for High Ability (ECHA): In August 2024, our senior team delivered insights from our UK practice to our European colleagues at the 19th International ECHA conference in Greece. Our Advice Service Lead has qualified as an ECHA Specialist and is an active member of the ECHA Special Interest Group ‘Empowering Families’ with the aim of sharing best practice and raising awareness about the importance of parental engagement in the support of young people with high learning potential. The SIG presented at the ECHA Thematic Conference in 2025 on Sustainability of Parent Organisations. In addition, our Assessment Service Manager belongs to the Acceleration and Policy Special Interest Groups of ECHA.

Our income

Income Generation

Income from services continued to be essential for the sustainability of the charity. However, the on-going cost-ofliving crisis increasingly impacts the demand for financial assistance from families in desperate need of our support.

Grants and donations

Donations and grants were received from the following organisations:

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The National Association for Gifted Children

known as Potential Plus UK

Trustees’ Report

Chief Executive’s Report

This has been a year of significant change and challenge for our organisation. In July 2024, our exceptional Chief Executive Officer, Julie Taplin, retired. A successor was appointed but left in September, after which Steve Ramsden, then Chair of Trustees, stepped forward to serve as interim Chief Executive. | was honoured to take on the role in May 2025.

The focus on the needs of high learning potential children who struggle at school and at home whilst growing up, has languished over the last decade. We have always believed that all children should have the opportunity to fulfil their potential and we will continue to strenuously advocate to support the needs of those children who have the most to contribute to our society in the future, but who need to be supported to convert that potential into achievement.

Like many charities, we are working within a difficult financial climate. Rising costs have affected our running expenses, while many of the families we support are themselves under growing financial pressure. At the same time, the fundraising environment has become increasingly competitive, making it harder to secure grants and donations for both core activities and our Opportunity Access Fund. As we enter the coming year, we are determined to continue delivering the vital services our members rely on, while recognising the need to make temporary reductions in staffing and services until our income increases.

Our ability to keep going in such circumstances is due to the extraordinary commitment of the people around us. | want to recognise our talented, resilient and innovative staff — including our casual workers — whose skill and dedication underpin everything we do. | also extend my deep thanks to our Board of Trustees, who go above and beyond in their governance role and, as volunteers, give generously of their time and expertise.

We also rely on the goodwill of many other volunteers, from our Facebook administrators and the Surrey Explorer Group helpers to those who answer our initial enquiry calls. And to our members — including our school members — thank you for being active and involved members of our community and the financial contribution to the ongoing mission of the charity your membership donation makes. Together, you not only support one another, but also help ensure the needs of the children we serve are understood and represented in the wider community and society.

With warmest wishes

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Olivia Smith

Chief Executive

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The National Association for Gifted Children

known as Potential Plus UK

Statement of Trustees’ Responsibilities

The trustees (who are also the directors of The National Association for Gifted Children for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 22 September 2025 and signed on its behalf by:

Rus Jones

Prof. R C Jones

Chair of the Board of Trustees

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The National Association for Gifted Children

known as Potential Plus UK

Independent Examiner's Report to the trustees of The National Association for Gifted Children ("the Company")

| report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of The National Association for Gifted Children are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of ICAEW, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of The National Association for Gifted Children as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

| 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.

Mr AJ Beattie ICAEW KRW Accountants Henge Barn Pury Hill Business Park Alderton Road Towcester NN12 7LS

22 September 2025

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The National Association for Gifted Children

known as Potential Plus UK

(Registration number: 00905037) Balance Sheet as at 30 April 2025

2025 2024
Note £ £
Fixed assets
Tangible assets
Current assets		 14 3,569 3,580
Debtors 15 13,028 13,243
Cash at bank and in hand 16 213,875 327,064
226,903 340,307
~~Creditors: Amounts falling due within one year~~ ~~17~~ ~~(80,695)~~ ~~(66,273)~~
Net current assets 146,208 274,034
Net assets 149,777 277,614
Funds ofthe charity:
Restricted income funds
Restricted funds
Unrestricted income funds		 868 868
Unrestricted funds 276,746 276,746
Totalfunds 19 149,776 277,614

For the financial year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

The financial statements on pages 11 to 24 were approved by the trustees, and authorised for issue on 22 September 2025 and signed on their behalf by:

Rlus Jones

Prof. R C Jones

Chair of the Board of Trustees

The notes on pages 16 to 26 form an integral part of these financial statements. 15

The National Association for Gifted Children

known as Potential Plus UK

Notes to the Financial Statements for the Year Ended 30 April 2025

1 Charity status

The charity is limited by guarantee, incorporated in, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation

The address of its registered office is: The Open University Vaughan Harley Building Ground Floor Walton Hall Milton Keynes MK7 6AA

These financial statements were authorised for issue by the trustees on 22 September 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The National Association for Gifted Children meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.

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The National Association for Gifted Children

known as Potential Plus UK

Notes to the Financial Statements for the Year Ended 30 April 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading those aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the 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.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

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The National Association for Gifted Children

known as Potential Plus UK

Notes to the Financial Statements for the Year Ended 30 April 2025

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Office equipment 25% straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

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