Charity registTltion number 327691 Company regSslratlon numljer 02198066 (England and Wale51 INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE LEGAL AND ADMINISTRATIVE INFORMATION Trusto0s Ms C Nl Long Mrs A K Abbott MrRPKing Ms S Sivakuinar¥n Mr U Smith Mr D *nold Mr G Dullage IAppoiiited 18 October 20231 IAppointed 18 Oclobei 20231 IAppoinled 3 June 20241 (Appointed 10 October 20241 Charity number 327691 Company number 02198066 R•glst•r•d offl Unlt 2a, Stansted Courtyard Parsonage Road Takeley Blshop's Siortlord Hertfordshire United Kingdom CM22 ePU Audltor Azels Audll Sgrvlcgs W8Stpoint Lynch Wood Pelerborough Cambridgeshiro Unil•d Klngdom PE2 6FZ INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE CONTENTS Page Chair'5 Staternenl Trustees, report Stslemenl of trustees, rèsponsibililes Independent auditor's report 9- 11 Slalemenl of flnanclal 8Ctlvilles 12- 13 Balance Sheet 14 Statement ol cash flows 15 Notes to thè fin8n¢ial statemènts 1e-31 INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE CHAIR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 This past y8ar has been one ol Iran5ition and achi8vetnenl for IPSEA. The external SEND context ha5 588n notab18 changes, iith the inlrodu¢lion ol the SEND Change Programmè in late 2023 and continuing into a period of uncertainty under the new 90V8rnmanl. It is not yèt clear whelher th8 SEND Change Programma and the SEND and Allemalivo Provision Imprgvomgnt Plan will continue. or if we will s88 3 fresh s81 of policy proposa15 ufKler lh8 Labour gov8rnmenl. Dgspita these èxt4rnal changas, IPSEA'S commilmanl to supportsng our bsnèliciaries has n•v&r wav•r•d. Oui staff and volunteer5 have worked diligently. providing advice, delivering training, makir¥J lunding applications, supporting fundrdiser5, briefing MPS, and engaging with both central and local government to champion the rights of Childr￿ and young people ￿1th SEND. We also rnarked a major mi18Ston8- our 40th anniversary- with a s8ri8s 01 initialivgs Ihal c918brated IPSEA'S legacy and reinforced the ongoing need for our work. This included a special parliamentary event, the publication of a new retx)rt ouyining our vision for the future of SEND, and 8 fundraising campaign which helped raise funds lo train new volunteers. Tli¥se activili&s underscor&d 11)at while much has been accomplislivd ov8r our past lour decades, non.compliance with Ihe SEND lègal framèwork Is stlll alarmlngly wld@spr8ad and IPSEA'S rolè rémalns as vltal as •v8r. Thi$ year was also mark•d by leadership transitions. We sald larawèll lo All Fid¢Yy. our CEO. whose conlribudons have left a lasting impact on our work. We extend our gratitude lo Tony King. who stepped down as Chair after nine years of service that helped guld8 our charlly's growth and governance. Sharon GS110tt. our D8PUty Chalr and Treasurer. stepped down after nin8 years, at our AGM, along with tNs188s Jo Gubbay, Judith Russ811 and Marcia Or8, and Sharon Smith sl&pp8d down in February 2024, We would like to thank all Iiuslee5 who served ltroughout the year, their comrnitrnenl to IPSEA has been Invaluabl8. W• extend a warm w•lcom8 lo our n8w Board m8rnb8rs, Urlah Srnith and Sinthu Slvakumaran, who joined In OGlob8r 2023, Davld Arnold who ioln8d in Jun& 2024 and will lake Ihè ml8 ol Tr•asur8r from Sharon and Guy Dulldg8 who joined in October 2024. Carol Long has been appointed 8$ thè new Vice Chair, Uri8h Srnith has been 8ppointed 85 the new Chair and we look forward lo working with our n8wly appoinl8d Chief Ex8cutiv8 Officer, Mad818in8 Cassidy, who will 18ad IPSEA Into next chapter. Our voluntears continu8 lo b8 Ihe backbone ol our 58rvlc8. providlrrfJ vllal t•lephon8 advSc• and casework support to farnlli85, èmpow8rlng Ih•m to 8nlorc8 thélr lègal rlghls. To furth8r support parentg and car8rs, we hav8 secured grant ILJndlng that allows us lo offttr he8vily $ub6idlsed or free SEND I81￿, training, helping ernpower familles to enftrc8 Ihelr children's legal rights, Our policy work this year remained focused Dn ensuring that children 8nd young people's rights to an education that meets Ih8ir indivldual n88ds ar8 malntained. and that these rights ar8 lully appliad Sn pracllce. W8 respondèd to 11 national consultations, provided sevèn parliamantary brl8lings lo inform and 9ulde policymakérs, and mad8 mquèsts und*r lh• Freedom of Inlormalion Acl to 811 lo¢al authorities with 8 safèly valve agreement, collaiing inlorm81ion on the imp8Ct ol Ihè Govèrnm8nl's safoly valv• Intèrvéntion programma on chlldr#n and young ￿Ople with SEND. Through our combined #fforts in advice, training and policy, we aim not only lo support individual families but also to systenic change that upholds and protécts the lègal dghis of all ehlldren and young pèopl8 wllh SEND, As we entèr the first year ol our naw strategy. a kay locus will be on reaching lamlliès of chSldrèn and young people who don't Iiaditionally reach out to us 8Xt8ndlng our support to famillès who fac8 additlonal barri8rs. W• r•main commi118d to ènhancing thè SUPPDrt we provlde to our bèneliuariès and advocaling lor a lulure whère the SEND syst8m works lor all children and young people, and Ih?ir families. MsCMLong VIGO Chalr Date.. 29 Novernber 2024 INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Th8 Irust88s pr8sent Ih8ir report and Iinanaal 51atement5 for th8 y8ar 8nded 31 March 2024. The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81 slatetnenls and cotnply wilh the charity's Metnorandum and Articles, the Companies Act 2006 and,￿CountIng and Reporting by Chaiiknes. Statement of Recomtnended Practi￿ applicable to chanlie5 pretkring their accounts in accordance wilh the FlnancSal Reporting Standard applicable In the UK and Republic ol Irelend IFRS 1021 leffectbve 1 January 20191.. Objectives and activitie The charity's objects are lo promote and advance education of chilthen and young adults with special educational needs, particularly by providing advice. assistance and support for parents and others lo obtain appropriate special educational sgrvlc9$ and lo ¢ondu¢t and dlssomin819 r$sfrar¢h, Informolion and Irolning on spo¢lal gdu¢o1ion n$￿1$. The Trustèes have paid due rag8rd to guidance i$8ued by thè Charity Comrnission in deeiding what ath'vilies the eharty should undertake. Th8 Tru8tees have agreed Ihe followlng Vlslon and Mlssion 3ts18ment5 whlch, along wilh the charlty s obleclves, fcsrm part of the organisation's multi-year strategic plan. Vlslon statemenl Every child and young person with $peao1 eduoational needs and di$obilitie$ has the right educ81ion 8nd support to thrive 6nd achieve their ptslential. Mi¥¥ivn $tatemvnt We ijse thè law lo help children 8nd youn9 peoplè wlth sp8¢181 educatlonal needs and disabillliès gèt the èdu¢8tion and support they are logally entitled to. Stral•gy The last strategic plan ran until Marth 2024 and has now evolved lo help build ¢8pacity for the ever-increasing demand for IPSEA'S se￿ie￿$ and 10 enable Ihtrse who have hisloiically struggled lo a¢ces$ IPSEA servictrs, to do so. In 2023-2024 vie worked towards the following cbjeclives in line with thi5 Strategic plan.. 1. To providts legally-b8$ed information. advice and ca8evJork 8UPPOrt for Children and young people ¥vilh SEND and their ￿reNtS and carers in England. 2. al To inform, educate and train proltsssioiials and prscbiioners working within educats'on, local aulhorily, heahh. advice and Lharily sector sellirigs lo ensure all children and young people witri SEND reL￿1ve the education and SLJPPOrt thal Ihey are enlilled to under the law. bl To ensure parents, carers and young people are aware of their legal rights and are empowered to challenge unlawful decisions 8n¢ inadequatp provlslon. 3. To ensure compliance with the SEND law frarnework by identifying and challenging unlawful praC￿'Ce and being al forefront DI influencing SEND pc>li¢y development and legislative change. 4. To ensure IPSEA continue8 to be sustainable. forward4ookin9 and provides high quality 8ervices th&1 are responsive lo Ihe needs of childr8n and young people with SEND and Iheir families. INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 What wo do W•b$lt• Our website wwiv Ipseii arg Ilk c￿taInS a range ol resourees including template leltery lo help ensuie Ihal children and young people with SEND gel the right education to rneel their unique need5. It is constantly reviewed and updated lo ensure it reflects currenl law and policy. Informatlon Sgrvlce This 8rnail service dir8Cts par8nts and car8rs lo specific pages our website aboLrt th8 rights ol childr8n and young people with SEND, as well as tre dutie5 of local aUthorit￿S and schDols to meet their need5. Advl¢e Lln• For people requiring ￿K)re t8ilore(l advice, we operate a free AdviG8 Line which provides legal Info￿￿&￿.0￿ and next slep advice on any educational issue that relates to a child's special educ8tional needs or disability. This could include issues ralaling lo the supporl 8 child is receiving in school, tho process lor requesling an EHC nggds assessment and securing n Education. Health and Care plan, annual rgviews. exclusion, schwl transport and disabilily dis¢rifflinalion. Trlbunal Holplln• Our dedicated Tribunal Helpline gives fr88 next slep advice for parents, car8rs and young people on appeals and disability iserimination clairns to the SEND Tribunal. This is also the gateway io our Tribunal Support Service through whioh we provide more extensive casework support lor parents. carers young people who &re appealin9 a loeal authority ecision or bringing a claim lor di8abilily discrimination lo the SEND Tribunal. Call-in Helpline Service Our call-in helpline service, which became a perrnanenl addition lo our services this year following a successful pilot, providgs another option lor paron15 and carers seeking 8dvico. Trlbunal Support S•rvlc• OLJr train•d volunt**rs provldè free Indlvldual casèwork SLJPPOrt and advocacy lor familiès nèÈdir¥J extra assistanc8 In order lo make their appeel or clairn. Access lo tris specialised service 15 8v8il8ble via our Tribunal Helpline. The level of support we provide in individual cases varies according lo the n88ds of the parent. carer or young p8rscn and tho compl8xty of thè cas8, but il can includ8 rap￿santatIon al thè hèaring. IPSEA's advlce and casewDrk SUPPDrt servlces are dellvered by a naiional network ol hlghly-tralned Volunteers, supervised and supported by our advice and legal team£. Tralnlng We provide a rang8 of online and fac8-tfrfac8 training on SEND law to paren15, car8r5, local authorities, schoo15, 5UPPOrt 9roups and other or9anisations in order to increase treir knowledge end understanding of the le9al framework within vihich d$¢isions about provision Icr ¢hildrèn and young pooplg wilh SEND hav9 to b8 made. Pollcy work We use the information and evidence captured through our training and advice services lo influence wlicy at both 8 local and nalional lgvel. and we have b&en instrumental in $h3ping law and policy in the field of ypgcial educational needs and isability. Wle are mernbers ol a number of key policy and slrategic interest groups. including the Special Educational Cr)nsortium, the National SEND Forum, the Disabled Children s Partnership. the Speci81 Educational Needs and Di$abilitie$ Inlortnalion Organisaiions Group ISENDIOGI and the SEND in Ihe SpeGkg1ists co8lilion. We aso allend wtd meetings which provide us with a forum to raise any issues lacing parents and carers in thè Tribunal procèss The Trustees conlimi that they have paid due regard to the Charity Commission guid9nce on PLJblic benefit. Our seN1￿$ are provided Its the gethial public free of ¢h8ige. We w￿k hard lo rèach 811 sections of th& community. particularly the most disadvantaged. We offer more support lo those most in need and we use a variety ol media and methods ol delivery to raise awareness of our work and reach as many beneficiaries as we can. INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In the year 2023-24 we.. ade and recgwed 2.514 helpline calls. providing free and independent legal inforTnalion, advice and support lo families helped 62 families through our Tribunal Support Service responded lo 631 enquiri88 vi3 our Infor￿ati¢￿ Service. directing people lo relevant website resourees and providing tailor￿1 advice where possible recorded 924,100 vlsS1s lo our webslle and 2,318,642 pagg vlgws Iiiiiriwj 38 ri¥w vuluril¥eis delivered 168 training courses Iralngd 1,670 p8rgnts l ¢ar&rs trained 2,513 professionals secured changes lo policy in four local authority areas responded to six national ¢?nsullation6 • resFIDnded to four parliamentary calls lor evidence We $98k feedback from all users ol our helplin4s. Among those who p8rtieip8led in our 2023-24 faodD8ck survey.. 98Vn fell better able lo enforce their rights or Ihc)se af their child. 994A uiiderslood what a￿10￿ they newjed lo lake lo r8901ve the issug they were lacing. We marked our 40th anniversary in 2023, reflecting on lour decades of helpino children and young people with SEND gel the education they are 8nlilled lo by law. To corntnervoral8 Ihis milestone. we published a report tilled 'lPSEA 8140.. reflects'ng on the past and looking lo the future, showcasing our achievements over the past 40 years. and setting out the action that musl be taken lo improve the SEND syslerr, We also hosted an event in Parliarnenl. shared our history through interviews and case studies. and launched a fundraising campaign lo raise moiiey lor training new volunteers. Our anniversary activities reinforced that while muth has been achieved, IPSEA'S role rernains crucial in protectin9 and upholding the rSghls of ¢hlldr9n and young pwJplo wllh SEND. 2023124 was a year of progress and adaptation lor our Advice SerV￿eS. We continued to build on our restrucluring efforts from Ihg prevlous year, enhanclng servlce dellvery lor our beneflclarles, A major development was th8 Implementalion ol o new case rnanagemenl syslern, which has greatly irnpro4ed our ability lo ￿an8ge and track tre services we provide to families. In addition, we recruited paid advice workers to complement the 5UPPOrt provided by our volunleer5. hdping us b&llgr m$el th$ growing demand l¢r our strrvic&$. OLJr cornmitrnenl to providing high-qualily irainino remained Strong. We delivered 168 training courses. reaching 1,670 parents and car¥r8, equipping them with the knowledge ihey need to 8gcurg appropriate edu¢alional support lor their children. We also provided training to 2,513 professionals, continuing our efforts to improve understanding and irnplementalion of the SEND legal framework. Our professional training includes Ihe provision of online and lace-to-face training ¥e8?iQnS to 811 Information, AdviGe and Support SetViGe¥ auoss England. Notably, our'Preparing a legally compliant EHC plan. course was our most commissioned training by local authorities, while our SEND law training for SENCOS and SEND Law Level 1 ¢ourses proved imrnensely populgr, oonsislently selling out. Our policy work in 202k24 remained focused on ensuring that children and young people's rights to an educalion that meets their needs are maintained, and that these rights are fLJlly applied in pr0¢t1￿. We responded to 10 natr'onal consultations and calls lor evidence on lopies r8nging fro￿ elective home education lo the use of re8aon8ble force in school setting5. Our pdicy team also provided seven parliamentary briefings to policy-makers, helping them understand how th8 SEND syst8rn works and how lami1Ses can navigatè St to secu￿ th8 n8cèssary provSslon for thalr chlldran. Furth8rmor8. our Fr88dom ol Information Act r8qu8sls to local authorili8s wilh safely valve agr88men& allow8d us to gather crucial data on the impact of the Govemment's safety valve inlerven1ion programme on children and young people viSlh SEND. Our online presen￿ and resour￿$ also saw substantial growth. OLr websile recorded 2,318.642 page views, wth the most visiltd pag• bèing'Asking for an EHC neads ass9ssm$nt'. Th s undgrscorès th8 continued darnand lor clear, acc855ible information on navigating Ihe SEND syst8rn. INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 We w8r8 dElight8d to deliv8r our 5ev8nth annual SEN Law Conf8r8nce in parher5hip with Matrix Chambers and Douglas Silas SolicitDrs. The event was delivered in 8 hybrid format, with 120 delegates 81tending in-person 8nd 15fj attending virfually. The conference included sessiorns from eight axpert speakers. with topics inclLding the policy land5tape, logal rights and enlitlements of rnigrant children wrth SEN. disability discri￿inatIon in schools and transpori. Impact of IPSEA'5 work- leedback Irom parents and car•rs Below Sre some examples of the feedback we have received from paren1s and carers who have accessed our geryices this year.. Fantastic support. A real lifelin8 for par8nls facing t17e challenges Df lryiJ7g Io n8goli8t8 the SEN obstacle Course the only source ol 189al and accurale infom73tion. We wotddn't have managed to securG any of Ihe support my son np&ds wilhoul IPSEA s holp.. absolutely love your organisation. Thank you for all otthe resources thBt you have made available, it makes fighting for your chllcl's ryghts possiblg, Thankyou." 'Amazing spNice - very informative and helped me so muoh to u￿erstand the pro¢ess. Thank you so mu¢h for all your help - you're all sup&th&roes, he larly I lalked to today was amazing. She talked me thmu9h th£Tr wonling lo usè and bvenl through Èach point sep&rat&ly. I w8s very ups&i &nd doubling I could do th& tribun81 bul by the 8nd of the phone cal I f811 ￿ much mor conlidenl, and I know what I needto do. low&ly Iri&ndly 8dvic& bul &l$o I felt v8lu$d and und&tslood 8nLI ,'hat w&$ $0 important. you spend 811 thi$ lifft& lil&rèlly righting to h8lp your chjld and finally som8on6 s8ems Èo undersfandand agree- il was helplul but an emolional ffjlief too.. Financial review Income in 2023-2024 was £1.099,958, an Incro8so from the 2022-2023 Incomo flgur& of £870,776. IPSEA'S 6xp&ndllur8 In 2023-2024 ivas £988.786 compar8d with £814,501 in 2022-2023. Our not assets al the and of 2023-2024 are £801.717. Of these, £677,569 forms our unreslrlcled reserves wllhln whlch £73,589 have been designated lo a Fixed Asset fund. The Trustees have further designated £75,949 from unrestricted re?erve? to the Gapocily building and strotegic development fund to improv¢ services to IPSEA'S beneficiaries and driv¢ forward tsur work lo re&h th8 group8 mo81 in need, The remaining reserves of £124,148 8re hald as ieslricled resèrves, Going forward AB we look Forward to Ihe coming yetsr we ar8 Beeking lo invest in our ge￿ice delivery and expand our collaboration with partnèr organlsatlons. 'Nhllst maintaining our commltment to support all chlldr#n and young people wlth SEND to accéss special educalion prowsion and obtaining advice, wo have expanded our strategic direction to re8¢h groups who have historically bven unabl& tu accoss our servicos but who are in vital need of our 5UPPOrt. We have a Community Project Researcher in PDSt to initiate this imporiant work and have secured external funding to support us in its evolution. Reserves Pollcy In accordance wilh best practice, the Trustees have established a reserves policy to help pr(lecl IPSEA Irorn the consequences of an unexpected reduction in income, to ernsu￿ that Ihe day to day cashflow requirements of the organisation are adgquatèly ¢overed and that we hav8 suffi¢i$nl financial rgsr)ur¢gS to enabl8 us lo further our strategic objectives. We have reviewed our ongoing commitments and liabilit￿S and considtrred the various risks laced by Ihtr organisaliun and determined that, IPSEA should hold between £675,000 and £750,000 as unrestricted reserves. The truslees believe that ihis level of reserves piovides some proie¢tion against unforeseen events and would alloiv time lo pul In place a response plan lo protect setvices lo our b8n8ficiari8s and, in 8xtr8mis, allow us io achievg an orderly wind down. INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our unraslricted r686rves al th8 end 012023-2024 are £677,569 which 18 Wlthin our policy The reserves policy is reviewed on an annual basis as part of th& budgeting and relorecasling proc•ss and ojr position Ègain51 th15 policy Is rnoniloied via bimonthly financial ieporiing to the Board. Investment Pollcy Our funds are managed in ac¢ord9n¢e with the ¢onditions of our granl agreernenls and the lemis of our Resetves Policy. In the corning year wè will look to davelop our Investment Policy to maximise thè fin8n¢ial prc>l&tion and irnveslmant opw>rtunities ol ils fvnos. R18k Polley The Trusièos mainlain a risk regist8r whieh list8 811 risks to which thè charity IS 8XPOS6d, ¢8tagoriS8S them as lo typè, applies a matrix for d8lermining the seriousr￿sS ol each idents'lied risk accord'ng to the probability of li occurrlng and th8 impact the nsk oc¢urrirYJ would have, and sets out the measures or actions to be iaken to mitigate e8ch risk. Risks ar8 added lo the risk register as they ari58, categorisèd as princip31 or operational. rè-categorised if they become more or l•ss likely lo o¢¢ur, and marked as domant or-losed on Ime reglster when they have b¢on managed or b¢¢ome obsolete. The risk regL4lèr is rèvi8wèd by a subcomrniltee tsl the Board afler each board rneeling and annually by tht Board as a whole. Our thanks Without the gen8rous support of charitable trusts and foundations, corporate partners and individuals, we would not have been able to support families when they needed us mosl. We would like lo thank and make special mention of tre following organisalions, who made large grant5 or donations andlor provided us wrth pro bono 6UPPOrt or income in kind over th9 course of the yoar., Garden Court Chambers The Lawson Trust Scott 88der Commonweallh Lld The Sir James Reckitt Charity The Prlnce ol Wales's Charltabl& Fund The Na￿'Onal Lottery Community fund The INalter Guinness Charitable Trust The Schroder Ch8rlty Trugl Special Needs Jungle City of Lodon Soli¢itDrs Charitable Fund Fun¢ing frorn Suffolk Community Foundation through P08r Family Fund Kusuma Trust UK QBE Foundation Tho 29th May 1961 Charitable Trust John Laing Charitable Trust The Access lo Justi¢e Foundation- Improving Lives Through Advi¢e David Solorvons Chaiilable Tiusl The Barratl Developments PLC Charitable Foundation William Allen Young Charitable Trusl Benuey Advancing Llle Chances Srnall Granls PtDgrarnme The Legal Education Foundation The Fillon Trusl The Patricia Roulledgè Foundation Pears Foundation WgI1, Gotshal & Mange$ LLP Ashursl LLP INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 We would also lik8 to Say a speaal thank you to our SEN Law Conler8nce partners, Matrix Chatnbers and Dougla5 Silas Soli¢itor5, for their generoslty in again donaling the proceeds from the SEN Law Conference to IPSEA. Structur•. gov•manc• and manag•m•nt Independent Provider of Special Education Advice IIPSEAI is a re9lStered eharity13276911 governed by its Articles of Assoaation and is consth'tuled as 8 Company Limited by Gu8rantee121980661. 11 has no share ¢apit81. Th8 truslee$, who arg also th& dlrgcltsr8 lor the purpose of company law. and who s8rved durlng Ihfr year and up lo the ate of signature of the financial sialernenls were.. Irs E S Gilloll IrAGKing N15 J Ru55ell Ms S L Smith Is C M LorKJ Irs A K Abbotl Is J Gubbay MrRPKing lsmore IR88igned 26 S8pt8mb8r 20241 {Resign8d 3 June 20241 IResigned 26 September 20241 IResigned 13 February 20241 IResign8d 26 S8plember 20241 IAppoinled 18 O¢lober 2023 and resigned 26 September 20241 Is S Sivakumaran Nlr U Smith Ir D Arnold Ir G Dullag8 IAppointed 18 October 20231 IAppoinled 18 october 20231 IAppoinled 3 Jiine 20241 IAppoinl8d 10 October 20241 All Irusleès w8r6 nomlnaled and approved In aceordaneo wllh IPSEA'S ArUcl6s of Assoclallon. Truste68 are racrulled lo ensure that th8 Board ha5 a mix ol p8opl8 wilh lived expgnenc8 ol par8nting a child wilh SEND and rglevant expenonca. The Board Met six limes over the year. The truslee5 are unpaid but claim out of pocket expenses. Thè Chief EMe¢utlv8 and Chair Inducl n8W tiust88s. Trusl8os ar8 provld8d wllh lurth8r tralning as r8quir8d. NonÈ of the Irusloos has any beneficial inleresl In tho charitable Company. All of the trustees ar8 members of thg charitabl8 company and guarant•• to conlribula £1 in thè 8v•nt of a winding up. During the course ol th& year, IPSEA'S Chltrl Executlve& Oflic&r was Alison Fiddy. The day-to-day rnanagement ol IPSEA is del8g3ted lo the Chi£1 Ex8CUtiv8 by the trustees. The Chief E%ecutiY8 is aSsIst￿ by a tèam of managers who lèad on Ihts following work arèas." Fundraislng. Dèvelopmont and Communlcations, Legal. Advica Service5, Policy and Flnance, Each managar a118nds régular manag8m6nl taam meelSngs and provlde$ r¥ports to tho Trustees on their working aroa. TruslÈès réialn rèsponsibllSty for approvlng all major rècrultmènt, ièmunèr8tion and eontrael dècisitrns. Thèy alsa rètaln responsibility lor Ihtt overall policy dirtrclion ol IPSEA. Audltor In accordanc8 wSth th& company's arlicl85, a r8solulion proposing that Azets Audll S•rvlc•s b8 r8appolnlod as auditor of iho cornpany wll be pul at a G8n8ral Me8tlng. The trustees, report was approved by the Board ol Trustees. Mr D Arnold Trustee Dated.. 28 November 2024 INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 Th8 Irust88s, who are also th8 directors ol Ind8P8nd8nt Provider of Speaal Education Advice for th8 purpose of company law, are responsible for preparing the TrLJStees' Report the financial stalements in accordance with 8pplicable law and Unit8d Kin9dom A¢countin9 Standards Iuni¢od Kingdom Geneially Actepttrd Accountin9 Practieel. Company Law requires the trustees lo prepare financial 51atements fr)r each finanrial yÈar which give a true and fair view of thè slatè of affairs ol tha charity and ol th* incoming rèsources and application ol rasourcos, including th* income and expenditure, of the charitable company for that year. In pipparing these financial statetn8nts, the trustees are 18quir8d lo select suitable accounkn'ng pc)licies and Ihen apply them consistently.. observ& th8 m8thods and princlplès In th• Charltlès SORP", maké iudgarnants and astimal8s that aro r&asonabl8 and prud•nl', . slate whether applicabl8 UK Accounting Slandards hav8 b88n follow8d. subject lo any rnal8rfal departur88 dlsclos8d and explain8d in the financial staiemants-, and preparo th8 Ilnanclal slat8m8nts on the going conc8rn basls unles8 St Is inapproprlal8 to pr88um8 Ihat the charity wlll conllnua in oper441ion. Th6 Iruslees arè responsiblt lor keèpSng sdèquale aeeounlirng records that disclos8 with reasonable atturaey al any limè the financial position of the Gharily and enable them to ensure that the financial slaternents comply with the Cornpanies Act 2006. They are also responsible for safe Juarding Ihe assets of the charity and hence for taking reasonable steps for the prevention and d8t8ction of fraud and other irregularlties INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE Oplnlon Wts h8V& 8udited the finan¢ial stslamènls ol Independtrnl Providor of Spe¢i81 Education Advice Ilhe '¢harily'l forthe yaar end8d 31 March 2024 which cornpri88 th8 8lat8rnenl of financial activi118S, th8 balance 8h88t, th8 Stal8ment of ea8h flows and notes lo the fjnancial statements, inoluding significant a￿oUntIng poliaes. The linana81 reporting framework that has been applied in their prep8ralion is appli¢able18W and United Kingdom Accounting Sl8ndaids. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Irelend Iunited Kingdom Generally Accepted A￿OuntIng PraGli¢el. In our opinion, the financial staternenls.. give a true and lair view ol the slate ol the charitable company's affairs as at 31 March 2024 and of ils incoming resoLJr¢es and application ol resources, lor the year then ended: havg b&8n prop8rly preparad In accordance with Unlled Klngdom Generally Ace8pled Accounllng Practl¢*,' and hav& been prapared in a¢¢crd8nce with Ihts requir&mgnts of th& Compani68 A¢1 2006. Basis for opinlon We conducted our audrt in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our rgsponsibililitrs und9r thosg standards are lurthgr dgs¢ribgd in tho Audilors r&sponsibililies for th$ au(lil of the finon¢i&l stalgments section ol our report. We are independent of the charity in accordanco with the ethical requir8m8nts that are rèlevant to our audit ol the linanc4al statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other elhi¢al responsibilili8s in accordancg wilh these rgquiremenls. We beligve that the audit evidence we have obtained 1$ sufficient arNJ appropriate lo provide a ba515 lor our opinion. Con¢lu81on$ r•latlng to golng ¢¢n¢¢m In audrting Ihe financial statements, we have concluded that the truslee5' Use of the going concem basis ol accounting in the pr8paration of Ihe financial stat8m8nls Is appioprialo. Based on tl* work we h8ve perfomed, we have not identified any m8teri81 un¢ertainlies rèlating lo events or conditions that, individually or colleclivoly, may cast significant doubt on the charity's abilbty lo continug as a 90ing conc•rn for • period of ai least twelve months fr(Yn when the financial statements arè authorised for issuè. Our responsiblli118s and tha r8sponsibillli8s ol th• trustées wllh r8sp8Ct to golng concern ¥8 d•scrlb&J In th8 rol•vanl sèctions of this report. othar Infomiatlon Th8 olh#r Inlormallon comprls#s thè Infomation includ#d in th* annual rtrport othèr than lh# financlal stalemants and our auditor's report Ihereon. The trustees are responslble for the othèr informalion ¢ontainÉd within the annual report. Our opinlon on the financial slaternenls does rrf)I cov8r the othtsr information and we do not expi8s5 any form of assurance conclusion ther8on. Our responsibility is to read the othtrr information and, in dolng so, considtrr whtrther thtr other infomiatior) is materially inconlistenl Mth the Ilnancial statements or oijr knov41edg? oht)ined in the rourse ollhe audlt, nr otheNiise appoars lo b• materially misstated. If wè Idenlily such materlal inconsislenci8s or apparent rnal8ri81 rnisslatom&nls, ￿ ar8 required to determing wh8ther thi5 giv#5 rise lo a mat8rial mis51at8rn8nl in the financial stat8m8nts th8mselves. If, bas8d on the work we have performed, we conclude thal there is a materi81 miss18ternent of this other inforrnation, w8 are required to r¥port that fact. We have nothing to report in this regard. Mattern on which we are required to report by ex¢eplion We have nothing to report In respect of the Idlowing matters in r8lalSon to whlch th8 Chariil•s (Accounts and Raportsl Regulations 2008 iequiie u5 to report to you il, In our opinion.. Ihg Inlom)aWon slven In Ihe fln8n¢lal siaiemgnts Is Inconslsient In any maigrlal r8spact wSth 1he irusr99s' ropofl., or sufficienl a¢counting records have not been kept,. or Ihe fin8noal statements are not in agreemeni with the accounting re¢ords- or we have not received all the information and explanations we require forour audit. INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE ResponslbllStles of trustees As exp18ined more full￿. in the slalemenl of trustees, responsibilities. th& trustees, who aro al80 the diro¢lors ol tha charity ltyr the purpos8 of company law. ar8 r8Bponsit)18 for th8 preparation of th8 financial statem8nl8 and for b8ing salisfied that they oive a true and lair view, and for such internal ¢ontrol as the trustees determine is ne￿$sarY tts enable the prep8r8tion of financi81 slalemenls that ai8 free from rnalerial mis61alew8nl. whether due to fraud 01 erior. IN pieparing the financi31 statements, the trustees are respcnsible for assessing the charity's ability to continue as a going concem, disclosing, as ppli¢able, mallers reloled lo going ¢on¢ern and using the going concern basis of a¢¢ounling unless the trustees erther inlend lo liquidate Ihe charrtable company or10 ¢88$8 tsperalions. or have oo realistic allernalive but lo do 80. Audltor's responslbllltles for the audlt of the Ilnanelal statements We have been appointed as auditor under s￿IlDn 144 01 the charit￿S Act 2011 and re￿rt in accordance with the Act and relevant regulations mede or having effect Ihereunder. Our Objec￿'Ve5 are lo obtain reasonable assurance about whether th8 financial statem8nts as a whole are free Iro￿ m818rial misstatement, whelher due to fraud or error. and lo issue an auditoffs report that includes our opinion. Reasonable assuran-e is a high lèvgl ol assuranca bul is not a guarantèa that an audit conducted in accordancè with ISAS IUKI will a￿ayS datgth g material mi5Staletn8nl when il exi515. Misstatement5 can arise Irorn Ir8ud or error and are Gonsidered rnalerial Il, individually or in the aggregate, they could reasonably be expected to influence the eGonomiG decisions of users taken on the basis of tho$$ financial $lalom¥nls. A further description ol our re8pon8ibilitips is available on the Financial Reporting Council'5 website at.. hllps'.Ilwww.Irc.org.uklaudilorsresponsibililies. This description forms part of ow auditor's ieport. Extent to whlch th• audlt was con51dgr•d ¢opabl• of dgto¢tlng Irrogularltl95, In¢ludlng fraud Irrègularities, including fraud, ale ins18nc88 ol non<0M￿lanCe with laws and regulations. We design proe*dure8 in lina with our r8sponsibililies. ouuined above and on the Financial R8POrting Council's website, to delecl material misslalem8nts in respect of irregularities, including fraud. We obtain and update our understanding of the enlty, its activities, Its control envlronmeni, and likely future developments. including In relation lo the legal anrl regu181ory Ir8meworK applicable and how the enlily is complying with thal framework. Bas¥d on this uiidE>rslaiidiiigJ, w8 idenlify and asselss th8 risks ol InalÉ)iial rnisslal¥iYienl ol the* linariLial slattrivielnls. wli¥ther due to fraud or error, design and perfomi audit procedures responsive to those risks, and obtain audit evidence Ihat is sufficient 8nd appropri8le lo provide a basis for our opinion. This includes Consideration ol the risk ol aels by the enlity Ihal viera contrary lo applicable laws and regulats'ons, including fraud. In respon$8 lo the rlsK of Irregularilles and n(x)-¢ompllan¢& wllh lawg and regulgllons, Sncludlng fraud. w6 de8lgned procedures which included.. Enquiry ol managemeni Ihosts charged wlth govern8nc& around actual and potential litSg3tlon and dairns as well as dctual, suspeLled dnd dll¥y¥d Iraud., Reviewing minLrtes ol meetings of those charged wth governance., As8es8ing the exlenl ol ¢ompli8nctr with the laws and regulations consider8d lo have a dire¢l material effgcl on the rinancial stalem&nts or the operations ol the entity through enquiry and inspection- Reviewing fina￿la1 statement disclosures and testing to supporbng dowmentation to assess ￿MplIance wrth 8ppIic8ble laws and regulaliong., Performing audit work over the risk ol management bias and override ol controls, including 1851ing of joumal entries nd )ther adjuslments lor eppropri8teness, vvalualing the business ratr'onale of significant transactions outside the norrn81 coursè of business and rtsvitwing ac¢ouniing 8slim8tes lor indicator8 of poleniial bias. Because of the inherent limilalions of an audit, Ihere is a risk th81 we will not dele¢t 811 irregularities, Inoluding those leading lo è material mi$sialemenl in the financial $laternenls or non-compliance wlh regulation. Ttryg risk increases the rnore that compliance with a law or regulation is removed Irorn the events and transactions rellecied in the financial slatemenis, as we viill be less likely lo become aware of instances of non-¢ompli8n¢e. The risk ol nol detecting a malenal misslatemenl rgsulling from fraud is higher Ih8n for one resulting from error. as frau(J tnay involve Collusion. forgery. intentional orni8sions. misrepresentations. or the override ol intemal control. 10- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE U59 of our r¢port This report is mad& solgly lo the charity's trustees, as a body. in accordance with part 4 of the Chari118s {A￿UnIS and R8POrt81 R8gulations 2008. Our audit work has been undertak8n so that we mi9ht state to th8 Gharitls trus188s thos8 matters ie are required to state to them in an auditovs rep()rt and for no tst￿r purpose. To the fullest exlent pemiitled by law, we do not a¢cepl or assume responsibilty lo anyone olhei than 1h8 charity and Ihe charity's tru$l898 as 8 body. loi our audit work for this report, or for the opinions vie have formed. Tracey Rlchardson Bsc IHonsl FCA ISenSor Statutory Audltorl for and on behalf of Aze¢s Audll Servlces 4 D&¢gmber 2024 Chart•r•d Accountants SlatLrtory Auditor Westpoini Lynch Wood Pelerborough Cambridgeshire Unilad Klngdom PE2 6FZ Az8ts Audit Services is eligibl8 lor appointment as auditor ol the charity by vir￿8 of lis 81igibilily for appointment as audiior of comp8ny under se¢lion 1212 of the Companies Acl 2006. 11 INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Currènt linan¢ial yèar Unrestricted Unrestricted funds funds g•noraldeslgnated 2024 2024 Restrictsd funds Total Total 2024 2024 2023 Note* Income from: Donaiions and lega¢i6s Charilable ￿l1vbti8s Investrnenls 162,102 677,198 14,976 245.682 407,784 677,198 14,976 341.L%1 526,024 3.693 Total Income 854,276 245,662 1.099,958 870,778 Ex ondllurg on: Raising funds 59,629 59,629 73,020 Charitable activ￿.e5 643,483 46,047 239,62T 929,157 741,481 Total oxp•ndlture 703,112 46,047 239.627 988,786 814,501 Net Incomlng resources before transfers 151,164 146,0471 6,055 111,172 56,277 Gros$ transfers between funds 161,7611 71.781 110,0001 N•t Incom*ll•xp•ndltur•l for th• y•arl Not movemgnt In fund$ 89,403 25,714 13,9451 111,172 56.277 Fund balances at 1 Aprll 2023 438,628 123,824 128,093 690,545 634,268 Fund balancès at 31 March 2024 528,031 149,538 124.148 801.717 690.545 The statement ol financial activities includes all gains and losses recognised in the year. All in¢om¢ ind $¥pendilure derive from Continuing ¥ctivili$s. The slalemenl ol financial activities also complies wilh the requirements lor an income and expenditure account under the Companies Act 2(106. 12- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE STATEMENT OF FINANCIAL ACTtVlTIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prior finan¢ial ytsar Unrestricted Unrestricted fund5 funds g•norald•slgnatèd 2023 2023 Restricted fund8 Total 2023 2023 Note8 Income from: Donaiions and lega¢i6s Charilable ￿l1vbti8s Investrnenls 133.525 526,024 3,893 207.536 341.L%1 526,024 3.693 Total Income 663,242 207,536 870,778 Ex ondllurg on: Raising funds 73,02D 73,020 Charitable activ￿.e5 571.595 61.788 108,098 741,481 Total oxp•ndlture 644,61 S 81,788 108,098 814,501 N•t Ineomlng r•8oUr￿S b•for• tran8f•rs 18.627 161,7881 99,438 $6,277 Gross translars b8twaen funds 124,4881 65,612 141,1241 N•t Incom￿1•xpènd1turèTr for th• y•4rl Net movement in funds 15,8611 3,824 58,314 56.277 Fund balances al 1 April 2022 444.489 120.000 69,779 634.268 Fund balance8 at 31 March 2023 438,628 123,824 128,093 690,545 13- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE BALANCE SHEET AS A T 31 AIARCH 2024 2024 2023 Notes Flx•d ass•ls Intangible assets Tangible assets 12 13 61.314 12,275 43.(￿4 15,742 Currgnt assgts Det)tors Cash at bank and in hand 14 110,468 772.727 95,614 659,226 883,195 754,840 Crgdltors= amounts lalllng du• wlthln on• year 15 1155,0671 1123,1011 Net current as8018 128,128 631.739 Total a¥s•ts l•$s ¢urront Ilabllltlg$ 801,717 690.545 Incorne funds Restricted funds Unreslricled funds Designated lunds General un￿striCted funds 17 124,148 126,CI33 18 149,538 528,031 123,824 438,fj28 677,569 562.452 801,717 690,545 The cornpany is enlilled lo the exemption Irorn the audit requirement contained in section 477 01 the Companies Act 2006, lor the year ended 31 March 2024, although an audit has been carried out under section 144 of the Chaiities Act 2011. The directors acknowledge their responsibilities lor complying with he requirements of the Companies Act 2006 with respect lo ac¢ountr'ng records and the preparation of linanaal slalemenls. Th¥ m¥mbers have nol rtrqulred the company lo obtain an audlt of Its Ilnancial slat•mtrnts undèr tha mqulrem#nts ol th Companies Act 21x16, for thè year in qLJe5tion In aceordancÈ wlth sÉclion 476. They6 financial 81alernents have ￿en preparod in aecordanc8 with the provisitsns applicaoie lo companies subject to the small cornpanies regi￿￿. The financial slatements were approved by the Trustees on 28 Novernber 2024 Ir O Arnold Trustge Company régistration numbèr 02198066 14- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notss Cash flows from operatlng actlvltl•s Cash generalgd from opgralions 22 127.003 74.555 Invèstlng actlvlt5•8 Purchase of intangible assets Purch8se ol tangibl& fixed ass919 Investment income r&ceiv8d 124.2781 14,2001 14,976 143,0041 114,9091 3,693 Net Catsh u8tsd in investing a¢tivitie8 113,5021 154,2801 Net ca•h usèd In tlnanclThg actlvltle¥ N•t Incr•ag• In cash and cash 04ulval•nt• 113,501 20,275 Cash and cash equivalents gt beginning of year 659,226 638.951 Cash and cash •qulval•nls at •nd of y•ar 772.727 659.226 15- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ountSng pollcle8 Ch8rity infowmation Indepgnd&nl Provider of Special Education Advice is a prlvata company limlled by guarant8• Incorporaled in England and Wale5. The iegistered office 15 Unil 2a, Slan518d Courtyard, Parsonage Road, Takèlay, Bishop's Stortford, Hertrordshire, CM22 6PU, United Kingdom. 1.1 A¢¢ountlng convontlon The financial stalements have been prepared in accordance ivith the tharity'5 Article5 01 Association, the Cornpanies Act 2006 and 'Accountsng and Reporting by Chariiies.. Stalernent ol Recornmended Practice applicable to charities preparing their accounts in accordanc& with the Finanaal Reporting Slandard applicat)le in the UK and R8puLilic of Ireland IFRS 1021 lerfectiva 1 January 20191" Thè charity Is a Public Benelit Entity as deflnèd by FRS 102. The financial slalements are prepared in 51erfing. which is the functional currency ol the charity. Monetary amounts in Ih9sa financial stAlamants *a round&d to thè nearest £. The financial stalements have been prepared under the historical cost convents'on. The principal accounting policies adopted are stsl ¢ul below, 1.2 Going concem Al the lirne of approving the financial slalern8nt8, the trugte89 have a re8sonabl8 expgclation that the charity has adequate resources lo continue in operational existence lor the foreseeable lulure. Thus the trustee5 conbnue to adopt the going ¢oncem basis ol a¢¢ounlino In preparing the financial Stslements. 1.3 Charitable fund$ UnreslrScled funds arg avallabl? for use 81 Ihg dl$crellon of th? tw$lee$ In furlheron¢e of Ihglr charllablg oblectlvfrs. Designated funds are unreslricled funds garmarked by Ihg Iruslee5 lor particular purposes. Restrfcled lunds a￿ subjÉ¢l to spècrfi¢ conditions by donors 8$ to how they rnay be used. The purposes and use8 01 th8 reslrict8d fU￿S are set out in the notes lo the financial statements. Endowmènt fund5 are subl8cI to speclflc conditlons by donors that th8 capllal must bo malntalned by th8 chartly. 1.4 In¢orng Incom& 1$ re¢ognl$gd when th8 ¢h8rily is legally enlbled lo il after any p8rforrn8n¢8 condi1Son8 havo been mel, Ihe amounls can be measured reliably, and il is probable that income will be r8ceived. The following specific policies apply ir> ¢aiagories of in¢ome'. Donations and legacies as receivable Fees as the charrty performs the seNice to which the fee relates Gran18 as receivable unleys otherwise sp&¢ifie Interest on an accruals basis Other income on an 8wru81s basis, or os received Grdn15'. where 9rants are relaled lo performance and speafic deliverables they are accounted lor as the charity earns Ihe right to ¢onsideration by its perfornKqn¢e. Where in¢ome is received in advance ol the performance, its recognition ig deleried snd included in creditors. Where entitlÉrnent occur$ before income is r8e8ived, the incorn8 1$ accrued. Cash donations are r8cognis8d on r8c8ipt. Oth81 donations ar8 recognisgd onc8 th8 charity has b8en nolifigd of th8 donation, unless perforrnance conditions require deferral of the amount. Income tax recoverable in relation to donations ceived under Gift Aid or deed5 of covenant is recognised at the time of the donation. 16- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ounting policies Icontinutdl Lego¢ies a￿ re¢ognised on re¢eipt or otherwise if the ch8rity h8s been ntstified of en impending di$tribution, the amounl is known, and receipt Is expected. If the atnounl is not known. Ihp legacy is treated as a contingenl asset. Donated servlc8s are Snclud8d within the Statement of FlnancSal Activllle3 whefe the benefit lo the charity Is measurable and quantrfiable. Such seryices are included at the estimated value to the charity vihich is the value the r.hArily p.8timAtp8 it wnijld r￿Y nn thp nppn mArkg.t frjr ?.qlllWAlpnl ￿.r¥I￿￿.% 1.5 Expendlture Exp8ndilur8 is re¢ognisgd once there 1$ a legal c)r¢on$lruGlive obligation lo Ir¥nslei g￿n0￿1G bgnglit lo a third pany. il is probable that a transfer of eoonomic benefi'is will be required in settlement. and the arnounl of the obligation can be meosured reliobly. Expenditure Is classified by activity. The costs af each activity are rnade up of the total of direct cL)sts and Shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single activity ale allocaled directly lo Ihol aclivily. Shared wstg which Gonlribule lo morg tran ong activity and 5UPPE>rt ¢Qs15 whiGh pie nol attrfbutable to a slngle actlvlly are apportloned between those acuvltles on a basS5 ￿)nsISteni wllh Ihe use of resources. Cgnlral $1off Costs or9 alloc8l$d on th& basls ol Ilmg spgnl. and dgprgciallon ch¥rgo$ ar9 allocgl*d on the portlon of thg asset's u89, All expenditure is accounted for on the accruals basis and ha5 been classified under headings that aggregale all costs rglalad to Ihal a¢tivily. Where wsls ¢annol b¥ dir￿tlY attribut￿ lo particular headings Ih9y hai'g b99n allocal¥d lo aclivilies on a basis consistent with the use ol resources. Central overhead costs ar8 allocated lo operational and fundraising lun¢tions on Ihe basis gf their use ol ¢pnlral 5UPPQrt servi¢es. Fundraising Costs are those incurred in seeking voluntary contributions and do not include costs of disseminating information in support ol the charitable activrties. Governance cosls are the costs associated with the governance arrangements ol the charity ￿lch relate lo the 9eneral runnino of the charily as opposed lo those costs associated with the slrategic as opposed lo day-t041oy managgmgnl ol Ihe charily'$ ath'vilies, Suppgn ¢os1g whlch In¢lufJe lh& ¢gn¢ral gr r9glon¥l offSc& funaions such os gengrol manag9menl. payroll administra￿.0￿. budggling and accounting, inforrnalion tgchnology, human re50urces and financing are largely allocal&d across the categories ol charitable expenditure. governance c£Jsts and Ihe costs of generating funds. The basi5 01 the cost zllocallon Is on staff tlmo. IrreG￿erable VAT is charged as 8 GOYt against the activity for which the pxpendilure was incurred. 1.6 Intanglble flxed assets other than goodwlll Intangible ass8ts acquired s¥paratoly from a business are recognisad at cost and are subsequently rneasured al cost less accumulated amortisation and accumulated impairment losses. Intsngible assgts acquired on business combinations ar8 recognised $8paralgly from goodwill at the acquisition date where it is probable that the expeeted lulure economic benefits that are altribulable to the asset wll flow to the entity and the fair value of the asset can be measured reliably., the Intsngible a5sel arises from conlra¢lual or other legal rights., and the illlangible asset is separable from the enb'ty. Amortisation is recognised so as to wrble off the cost or valuation ol assets less their residual values over their useful lives on Ihe following bases.. Databasa ovar 10 yaars straight lina 17- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ounting policies Icontinutdl 1.7 Tangible fixéd assets Tangihle fixed assets are initially measured at cost end subsequenlly measured al cost or valuation, net ol depreciation and any impairm8nl10ssos. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over Iheir useful livas on Iho following ba66S'. Computers over 3 to 5 years straight line Th8 gain or loss arislng on th• disposal of an ass8t Is determingd as Ihe diff&renc8 b•lwe8n th8 salè proc88ds and the C8rrying value of thg oaaet, and ia reGo9n139d In the 3tutv￿e￿l ol IlnanGial uLtlviliv8. 1.8 Impalrmènt of flx•d assèts Al each reporting end date, the charlty revlews the c8rrying amounts of Its tangible and int8ngible assets lo determlne whether there is any indicatpjn that those assets have suffered an impaiiment loss, If any such indication exists. the rgcoverable amount of the asset 1$ e$llmal¢d in order to detormino the ox¢gnl ol tho Impelrmon¢ loss lif anvl, 1.9 C88h and ¢ash •quival•nt$ Cash and cash equivalents Includ8 cash in hand, deposlts h•l¢J al call wth banks, olh•r 8hort-18rm liquid inv•stm8nts wilh nrioinHI matijritifts nl Ihr*A mnnth% nr l*s%. And hAnk nvpsrdrAftA 8Ank nv?rdrAII8 HfA Shnwn wthin knrrowinos curronl Ilab11￿l8s. 1.10 Flnanelal Instrum•nts Tho charity has &18cl8d to apply the provisions ol S&clion 11 '88si¢ Financial In81iumenls' 8nd Seelion 12'0ther Financial InslnJrnenls Issues, of FRS 102 to all ol rts financial instruments. Financial instruments are recognised in the Charity's balance sheet when the charity be¢ornes party lo the conlradual provisions ol tlie instrument. Financial 88sels and liabilities are offsel, with th8 nel atnounls pregenled in the financial Ylaternenls. when Ihgie ig a legally enforceable right to set off the recognised amounts and there is an intention lo sÈitle on a net basis or to realise Ihe asset and seiiie the liabliiy simultaneously. Ba$ic financial a$set$ Basic fi'nancial assets, which include debtors and cash and bank balances, are initially measured at transaction prfc Induding transaction oost£ Ind aro subsaquontly ¢arriod at 8mortise(J cost using th& affectivo Int6r&el molhod unlès£ tho arrangemanl conslitultrs a financing transaction, where th8 Iransaction is measured al Ihtr present valu• of th8 fLJture recèipts dig lor audil f99$ and £1,56012023- £1,440) lor non.audit lees. Trustees None ol th8 trustees lor any persons connected with theml received any remun8ration or ben8fils from the charity durfn9 thé yÈ8r. Th? Irusiees are entitled lo reclaim rea8tsnabl8 ou101 pockel expenses. for iletns such as Iravd expensgs. During the year, 512023 - 21 trustees claimed £2,10212023- £8301. At the year end £46812023- £1651 d Ihis amount was not Poid and included in ¢reditois. 10 Employ88s The average monthly nLJmber ol employees during the year wo5.. 2024 Nurnber 2023 Number Direcl charitable activities Fundraising ManBgemenl and administration 12 Total 24 21 -22- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employ•¢$ Icontinutdl Empltsymont eosts 2024 2029 Wages and salaries Social security costs Otlier pension costs 571.136 55,501 21,864 539,552 49.( 10,733 148,501 599,351 Wages and salarie8 costs above Include two ex gralia payrngnls lotalling L1 d,UUU relating lo spllemenl Hgreernents in the year. Th8 numbér of 8mploy8as %vhos8 annual r8muneialion was mor8 than £60,000 Is as follows.. 2024 Nurnber 2023 Number £60,000- £70,000 £90,000- £100,000 11 Taxatlon The Charity is exempt from tax Dn income and gains falling within section 505 01 the Taxes Act 1988 or section 252 01 th8 Taxationol Chaigèsblt Gains Ad 1992 to the &xtènl Ihal Ih8se art applied to its charilablt objects. 12 Intan9lble flxgd assgts D•tsbo$• Cost Al 1 Aprll 2023 Additions 43, 24,278 Al 31 March 2024 67,342 Amortlsatlon and Impalrment At 14)ri12023 Amorbsation charged lor the year 6,028 Al 31 March 2024 6.028 Carrylng amount At 31 March 2024 81,314 At 31 March 2023 43,(￿4 -23- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Tanglble flxed assets Cornputers Cost At 1 April 2023 Additions 36.434 4,200 At 31 March 2024 40,634 Dopr•¢latlon and Impalrmènt At 1 April 2023 Dopre¢ialion ¢harged in the ￿ar 20,692 7.667 Al 31 March 2024 28,359 Carrying amount Al 31 March 2024 12.275 At 31 March 2023 15.742 14 Debtors 2024 2023 Amounts f4lllng dug wlthln on9 yoar.. Trade debtors Olhor debtors Prep8ym8nls and ac¢ruèd income 43.432 791 66,245 71.858 2,444 21,312 110.468 95.614 15 Credllory.. amounts falllng due wlthln one year 2024 2023 Not•s Other taxation and sociol se¢urity Del8riod Income Tra¢e cfydilors Other creditors Accruals 30.999 76.826 20.106 5,255 21.881 12,387 75.CE8 25,TT7 2,480 7,409 le 155.067 123,101 16 D•l•rr•d Incomè 2024 2023 Other deferred income 76,826 75,(K8 -24- INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Del•rr•d in¢om& Icontinutdl Deferred in¢ome 1$ included in the fin8n¢i81 st8iernent$ 8$ folbws.. 2024 2023 Deferred incorne 15 included wilhln.. 76,826 75,[ Movemènts in th& yoar.. Del8rr8d incorne at 1 April 2Q23 Released from previous p8ri<)ds Resources deferred In the year 75,Q68 175.0681 76,826 59,496 159,4961 75.(￿8 Delgriod income al 31 M8rch 2024 76.826 75.L D8f8rr8d incom8 includ8s £76,82612023- £75,068) In respect ol tralnlng Incom8 wh8r8 th8 cours8s wér8 not d8liv8red by the year end datè. -25- Ej EJ l <¥ lj 4 0 o o iji) ij E )J o) co lx Ln J ¥ J ¥ sx INDEPENDENT PROVIDER OF SPECIAL EDUCATION ADVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Operatlng leg49e commltments Al th$ reporting &ntl dale the charity had outstanding Commilwents for fulura minimum lease paymanls under non-cancellable operating16a8&s, which fall du8 a8 follows= 2024 2023 Within one yèar Bgtw8en two and five years In over five years 18.828 75.310 31,775 18.828 75,310 50,654 125.913 144,792 The opgraling leases represent8 the rental of the tharily's prernises in Siansled Courtyard, Takeley. 8i8hop's Slortford. The lease was taken out in Ihe year and covers an ei9hl year lemi lo December 2030. 21 Rolal•d party transactlon$ Thère wère no d%clos8bl& r81818d party transactions during the y$ar12023- none). 22 Cash g•n•rat•d from op•raiions 2024 2023 Surplus for the year 111,172 58,277 Adjustments for.. Inveslmgnt Incorno r8cognls8d In slaton8nt ol Ilnanclal 8dvllg9 Depreciation and impairftieni of tangible fixed 8gs818 114.9761 13,695 13.6931 Movements in working capital.. Ilncreasel in debtors In¢rè8sè In ¢redrtors Increaso in del$ired in¢om¢ 114,8541 30,208 1,758 115,0321 14,625 15.512 Co$h gon9rat￿ from opgratlons 127,003 74,555 23 Analysis of change5 in net funds The charity had no debt during the year. 21 This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic fonn, authentication and manner of delivery under section 1072 of the Companies Act 2006.