Special Needs Enterprises (Norfolk) Ltd
(A Charitable Company Limited By Guarantee)
Also Known as Stepping Stones
Company Number: 02370795 Charity Number: 801275
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
31[st] March 2025
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
The Trustees, who are directors for the purposes of company law, present their report and accounts for the year ended 31[st] March 2025. The accounts comply with the requirements of the special provisions of Part VII of the Companies Act 2006 relating to small entities, the Charities Act 2011, the Memorandum and Articles of Association, Financial Reporting Standard 102 and follow the recommendations in 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) (effective 1 January 2019).
Public Benefit
The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.
Reference and Administrative information
Charity Name
Special Needs Enterprises (Norfolk) Limited, also known as Stepping Stones and Green Fingers.
Charity Number: 801275 Company Number: 2370795
Charity Trustees
S Riches: Chair
J Hall: Vice Chair
J Farrar: Secretary
L Darrah
E Curran-Sebastian
T Cossey
J – Croll-Knight
Management:
Manager – R Bilton-Hill Deputy Manager – S Blease
Registered Office and Principal Address
Stepping Stones, Heartsease Lane Methodist Church, Norwich, NR7 9NR
Bankers
HSBC Bank PLC, 18 London Street, Norwich, NR2 1LG
Independent Examiner
Grant Miles BA (Hons) ACA
On behalf of GLX Accounting Limited, Chartered Accountants, 69–75 Thorpe Road, Norwich, Norfolk, NR1UA
1
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Structure and Organisation:
The organisation is a company charity by limited guarantee, incorporated on 11[th] April 1989 and registered as a charity on 9[th] June 1989. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company which is governed in accordance with its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The charity is managed by the trustees who meet regularly to consider the progress of the charity and to consider its future direction and activities. The dayto-day operation of the charity is delegated to the Manager who is supported by the other members of staff.
Trustee Appointments
The charity aims to recruit trustees who have the requisite business and sector specific experience to be able to direct and manage the affairs of the charity. The Trustees are appointed by the members in the Annual General Meeting, each year one third of the Trustees retire by rotation but are eligible to stand for re-election. Students have a choice in who is appointed as a Trustee and Trustees all hold DBS certification. Students are represented by a Trustee with lived experience of having a Learning Disability who co-chairs bi-monthly student meetings.
2
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
All trustees are inducted into the policies and procedures of the charity to ensure they are well equipped to fulfil their duties and receive copies of:
The Memorandum and Articles of Association, The latest accounts of the charity & Charity Commission guidance notes CC3 – “the essential trustee”. In addition, the Trustees are encouraged to read the Charity Commission and other appropriate newsletters and to attend courses designed to keep them abreast of their duties and responsibilities.
Risk Management
The Trustees have conducted their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks.
Charitable Objects:
The charity has the following objectives: To advance the education and promote the relief of persons with learning disabilities in Norfolk, through the provision of a social life and social skills training program that enables increasing measures of skills, confidence and independence.
3
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Achievements and performance:
Stepping Stones ( the working name for Special Needs Enterprises Norfolk Ltd ) is a small, vibrant charity established in 1989 for adults with learning disabilities. From our new base in Norwich our students are supported to develop life skills through tutor-led workshops and activities in a supportive and personcentered environment. Students attend from between one to five days a week, but most students attend for two or three days per week. Students choose what sessions they would like to join on a season-based timetable; our core subject areas are:
ART & CRAFT – As well as a means of expression, art and craft is used as a framework for broader learning, as an opportunity to pursue individual projects and to work as part of a team with a common goal. Students and staff create art and craft items to develop into saleable products and for some students, art is central to their sense of self-worth and how they relate to the world.
HORTICULTURE – At our new on-site allotment we grow fruit and veg that keep our kitchen supplied with fresh produce, as well as the ornamental plants that we sell at our Open Day and local events. Our students work in all aspects of the allotment – from planning the beds, planting, and potting on seeds, maintaining beds and improving soil quality, watering and growing.
COOKING – Our kitchen is at the center of what we do every day, students cook nutritious lunches and make a range of preserves, using our colourful allotment harvest. We also produce cakes to order and to sell at local events as part of our Enterprise.
MEDIA – Our students are supported to make music, videos, podcasts, blog posts alongside learning photography skills. The students use a variety of media to share Stepping Stones news through our website as well as on YouTube, Bandcamp, Facebook and Instagram.
ENTERPRISE – Launched in 2021, our Enterprise Project is an outlet for our students to see their artwork developed into items and products that people want to buy. Our students have made prints, cards, tote bags, t shirts, notebooks and wrapping paper all of exceptional quality. We work with a number of local businesses selling our products in their shops as well as selling our products at local events, fairs and on our website.
LIFE SKILLS – Our life skills project allows our students to develop their independent living skills; students are supported in a safe setting to work on everyday tasks such as cooking for themselves and others, budgeting and shopping for themselves, housekeeping and organizing their free time by accessing the community for exercise, entertainment and social activities.
4
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
SKILLS & EMPLOYMENT – Students learn about the world of work, having the support to produce CV’s, practice interviews, job search and access different work environments on tours. Some students take on volunteering positions & work experience placements and some work towards or move into paid employment; students are given in-house job coaching and travel support.
HEALTH & WELLBEING – Students asked us to implement more sessions where they could access sessions to promote fitness, try new sports and activities and do things to promote a sense of wellbeing. Students choose what they would like to explore whether it is pickleball or going on a buggy safari to see wildlife.
Throughout all elements of Stepping Stones, students are supported and challenged to try new things, learn new skills and work as part of a team. We are a very student led service and work to individual and group wants and needs. Our tutors are recruited by experience in their specific subject and their knowledge of the subject ensures sessions are engaging, meaningful and in-depth.
Our aim is to increase students’ knowledge and confidence, encouraging them to lead more independent lives.
Our vision is for a fairer, more equitable society where adults with learning disabilities receive the education, training and support they require to fulfil their potential.
5
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Review of the period, April 2024 – March 2025.
The Trustees are pleased to report that, with the support and guidance of our funders and Norfolk County Council, Stepping Stones continues to push the service and students into new, exciting opportunities as we celebrated 35 years of Stepping Stones since being founded in April 1989.
This year has been one of the most transformational years in the history of the organisation, in April 2024 we finally completed the purchase of our new centre and site, the former Heartsease Lane Methodist Church; coincidentally we exchanged and got the keys on the day after we officially turned 35 years old.
==> picture [22 x 27] intentionally omitted <==
----- Start of picture text -----
a
Wie =
Se
----- End of picture text -----
Stepping Stones had been looking to purchase a permanent site for quite some time, it was becoming clear that we were outgrowing our rented base at Magdalen Road, and we needed to have a strong foundation to continue to build the service further. We had more and more people wanting to join Stepping Stones and we just didn’t have the space to accommodate new students. There was also a need to make the service more self-sustaining & not being at the risk of having to find a new home if the landlord had a change of plans.
As soon as we saw the potential of the former Heartsease Lane Methodist Church we knew we had to do all we could to make it happen, it was clear to all who were involved in those very initial stages that the site had everything to make a modern-day service that would benefit the students and the local community. Over a year of legal work, meetings, surveys, planning, budgeting took place all whilst the day-to-day aspects of the service were running as usual; we worked with some fantastic organisations and businesses during this stage, and we thank all who were involved and supported us.
We wish to give special thanks to our landlord of 11 + years at Magdalen Road, Chris; Chris was very considerate and supportive of the charity throughout our time at no.52 and we thank him for this.
6
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
In May 2024, we were able to show the students, parents, families and carers the new centre for the first time as a special parents evening – it was a very special moment to show the students their new centre and discuss the potential for the future.
We formally moved the service over on Monday 1[st] July 2024 and the students immediately took to the new centre and it felt like home very quickly. We then finished dilapidations on Magdalen Road, including painting it inside and out – before handing the keys back to that and Angel Road, our life skills training home. We had to say goodbye to Angel Road for monthly affordability issues, we hope to fully continue with the same ethos and learning at our new building.
We also started to develop a new allotment space for our students, on site – with a classroom space for learning, potting, planting in the off seasons. It was hard to hand back our allotment at Mousehold North as it had been the focal point of some really great work at Stepping Stones for many years, but the chance to have an on-site allotment/kitchen garden to develop from new was an exciting prospect. We also have some students who couldn’t access the previous allotment due to mobility issues as it was a 10-15 minute walk, so the hope is that we could engage with more students.
Thanks to the dedication of our staff team, volunteers and the resilience of our students, we were able to keep the centre and sessions at Magdalen Road running whilst we were setting up the new centre.
I would like to say a massive thank you to the staff team who helped keep the energy levels high and chipped in with tasks whether it was covering new groups, painting, moving furniture; we couldn’t have done such a massive move without them, thank you.
7
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
In September 2024 we held a 35[th] birthday party, at our new centre to celebrate 35 years of excellent charitable and community-based work, Bob and Angie Cossey the founders of Stepping Stones in 1989 were present and cut a special cake. Many faces from throughout Stepping Stones history were in attendance and lots of dancing and catch-ups were had.
The students continue to push the service forward and come up with brilliant ideas; our bimonthly student meetings are a great forum for them to talk with the project Manager and trustees about what things they would like to and give an idea on where to push the service.
We have also continued to work with students to develop our enterprise project product range and increase the number of events; during this period. In December 2024 we held our second big enterprise event at Norwich Arts Centre with support from our friends at the Arts Centre and local charity Musical Keys; we had homemade cakes, new products such as notebooks, cards, t-shirts, tote bags and calendars for sale alongside card making workshops, Christmas tree planting and a gift-wrapping station.
We supported our students to put on their first ever art exhibition at the Anteros Art Foundation in Norwich in January 2025. This was a weeklong exhibition that was curated by the students showcasing their work alongside a new range of enterprise products for sale. Stepping Stones was able to put on creative workshops each day which were for the community, local groups and services to pop in and enjoy.
We are working hard to develop our enterprise project, with items for sale on our website www.steppingstonesproject.com/shop
8
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Our students have asked us to run sessions that promote a healthy lifestyle, so we have recently introduced a dedicated Health & Wellbeing session to our timetable. These sessions encourage students to explore the community to see what opportunities are available whether it is trying a new sport, going for a walk, meditating in the woods, or learning about a healthy diet and lifestyle, both physically and mentally. The students have been to try sports sessions at the Norwich sportspark, they have done a 12-week dance programme with Compass Dance which resulted in a performance at the Norwich Theatre Stage 2.
We continue to offer our students a meaningful array of activities, opportunities and a safe environment for them to learn, grow and try new things.
We are incredibly proud of what Stepping Stones and the students have achieved in this period, and with many more exciting developments planned for the next one…
“Stepping Stones has come to mean so much to us as Students. It is a place of safety where we can learn new skills in the company of good friends. Without this special place many of us would be isolated, with no way of accessing the community and no one to share our experiences with. ” Written By Cara, a student who attends Stepping Stones 3 days a week.
9
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Financial Review
On 31[st] March 2025 the charity had funds totaling £ 2 2 3 , 4 9 7 ( 2 0 2 4 : £204,237) £23,645 are restricted and £199,852 are unrestricted funds (2024: £181,439) of which £191852 are undesignated (2024: £173,439). £331,616 has been raised during the year (2024: £220,011). Expenditure amounted to £312,410 (2024: £248,200 ) as detailed in the notes to the accounts.
Financial Concerns:
This financial year we have purchased a building which will give extra stability to Stepping Stones. However, the new facilities are big, and we are concerned about the costs of utilities, especially heating the centre in the winter. It is essential that we keep raising unrestricted funds to finance the bills. We are also developing our social enterprise. We have secured regular funds for the next 2 years, which gives us an opportunity to grow our Enterprise and work towards getting a steady income.
Restricted Funds:
£23,645 of restricted funds includes £19,800 for Employment and Enterprise Project
Reserves Policy
The trustees consider that it is appropriate to accumulate £25,000 of cash flow for safe running of the Centre before building up new reserves. They have reserved £8,000 this year and are looking to increase to 3 months expenditures in the next couple of years.
Designated Funds
To provide for future developments, the trustees have designated funds of £3,000 towards repairs and maintenance of the Heartsease Lane training center.
Responsibilities of the Trustees
Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently:
-
make judgments and estimates that are prudent and reasonable:
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.
10
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under Part VII of the Companies Act 2006.
Signed on behalf of the trustees.
X Mr S Riches Chair
11
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Independent Examiner’s Report to the Members of Special Needs Enterprises (Norfolk) Limited
I report on the accounts of the company for the year ended 31[st] March 2025, which are set out on pages 13 to 22.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that, in any material respect, the requirements
-
a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Grant Miles BA (Hons) ACA
On behalf of
GLX Accounting Limited - Chartered Accountants 69 – 75 Thorpe Road, Norwich, Norfolk, NR1 1UA Date: 12[st] September 2025
12
Special Needs Enterprises (Norfolk) Limited
Trustees’ Report and Financial Statements 31[st] March 2025
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31[st] March 2025
| Notes Unrestricted funds £ Income and endowments from: Donations and legacies 3 25,300 Charitable activities 4 195,979 Other trading activities 5 11,264 Investments 6 - Other incoming resources 7 360 Total 232,903 Expenditure on: Raising funds 8 (13,104) Charitable activities 9 (201,385) Total(214,489) Net income/(expenditure) 18,414 Reconciliation of Funds Total funds brought forward 181,438 Total funds carried forward14 199,852 |
Restricted Total funds Total funds funds 2025 2024 £ £ £ 98,713 124,013 54,464 - 195,979 153,392 - 11,264 10,155 - - - - 360 - 98,713 331,616 220,011 - (13,104) (8,750) (98,001) (299,386) (239,450) (98,001) (312,490) (248,200) 712 19,126 (28,189) 22,933 204,371 232,560 23,645 223,497 204,371 |
Restricted Total funds Total funds funds 2025 2024 £ £ £ 98,713 124,013 54,464 - 195,979 153,392 - 11,264 10,155 - - - - 360 - 98,713 331,616 220,011 - (13,104) (8,750) (98,001) (299,386) (239,450) (98,001) (312,490) (248,200) 712 19,126 (28,189) 22,933 204,371 232,560 23,645 223,497 204,371 |
|---|---|---|
| 220,011 | ||
| (8,750) (239,450) |
||
| (248,200) | ||
| (28,189) | ||
| 232,560 | ||
| 204,371 |
The notes on pages 15 to 22 form part of these accounts.
13
Special Needs Enterprises (Norfolk) Limited
Trustees’ Report and Financial Statements 31[st] March 2025
| Company Number: 02370795 Balance Sheet As at 31st March 2025 s Note £ Fixed Assets Tangible assets 11 Total fixed assets Current assets Cash at bank and in hand Debtors 65,071 - Total current assets 65,071 Current Liabilities Creditors: Amounts falling due within one year 12 (4,620) Net current assets Less Non-Current Liablities (348,154) Total assets less current liabilities The funds of the charity Restricted income funds 14 Unrestricted income funds General fund 14 191,852 Designated funds 8,000 Total unrestricted funds Total charity funds |
2025 £ 511,200 60,451 223,497 23,645 199,852 223,497 |
£ 45,374 53 45,427 (1,909) (351,400) 173,439 8,000 |
2024 £ 512,254 |
|---|---|---|---|
| 43,518 204,372 |
|||
| 22,933 181,439 |
|||
| 204,372 |
For the year ended 31[st] March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The accounts were approved by the trustees and signed on their behalf by:
X X Mr S.J. Riches Mr J Farrar Chair Secretary
The notes on pages 15 to 22 form part of these accounts.
14
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts
1 Accounting policies
In preparing the accounts the following accounting policies have been complied with:
-
a) The charity is a public benefit entity and therefore 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) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
-
b) Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
-
c) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
-
d) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
-
e) There are no material uncertainties existing to suggest that the use of the going concern basis is inappropriate.
-
f) All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
-
i) donations and legacies are received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
-
ii) Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
-
iii) Income from investments is included when receivable.
-
iv) Income from charitable activities, where related to performance and specific deliverables, are accounted for when the charity earns the right to consideration by its performance.
-
g) Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
-
i) Costs of raising funds comprise costs associated with attracting voluntary income, including costs of trading for fundraising purposes and the use of a fundraising consultant.
-
ii) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. It also includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity
-
iii) All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis as set out in the notes.
2 Taxation
The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.
15
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts (Continued)
3 Income and endowments from: Donations and legacies
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| 29th May 1961 Charitable Trust | 3,000 | - | 3,000 | 3,000 |
| 7 Days | - | 4,169 | 4,169 | - |
| Alan Boswell Charity | - | 10,000 | 10,000 | - |
| Anne French Dist Grant | - | 1,000 | 1,000 | 1,000 |
| Barrett Family Charitable Trust | 500 | - | 500 | 500 |
| Brigadier DV Phelps 1966 | - | - | - | 1,000 |
| Cranfield Charitable Trust | - | 250 | 250 | - |
| Cringleford Singers | - | - | - | 1,000 |
| Douglas Arter Foundation | 500 | - | 500 | 500 |
| Forbes | - | 30,000 | - | - |
| Frank Litchfield General Charitable Trust | 2,000 | - | 2,000 | 2,000 |
| Freemasons – Bishop Herbert Lodge | 2,000 | - | 2,000 | - |
| Garfield Weston | - | 15,000 | 15,000 | - |
| Hansells | - | - | - | 2,000 |
| John Jarrold Trust | - | - | - | 1,000 |
| Kip and Alison Bertam | 2,000 | - | 2,000 | - |
| Laura Elizabeth Stuart Mem Trust | - | - | - | 520 |
| Limbourne Trust | - | - | - | 10,000 |
| Masonic Charitable | 2,000 | - | 2,000 | - |
| Mr & Mrs Philip Rackham | - | - | - | 500 |
| Mrs A Cox | - | - | - | 30 |
| Mrs HR Green Charitable Settlement Charity | 1,000 | - | 1,000 | - |
| Norfolk Community NCF Research | - | - | - | 150 |
| Norfolk Community Foundation via Love Norfolk | - | 5,000 | 5,000 | - |
| Norfolk Community NCF (photo competition) | - | - | - | 500 |
| Norfolk River Trust | - | 1,294 | 1,294 | - |
| Normans Foundation | 3,000 | - | 3,000 | - |
| Paul Bassam Charitable Trust | - | - | - | 5,000 |
| Percy Bilton Charity | - | - | - | 700 |
| Phoenix Male Voice Choir | - | - | - | 224 |
| Postcode Places Trust | - | - | - | 10,000 |
| Preachers Charity | - | 1,000 | 1,000 | - |
| Ridley Godfrey Foundation | 1,500 | - | 1,500 | - |
| Rix Thompson – Rothenberg Foundation | - | - | - | 5,000 |
| Rodney Purdy | - | - | - | 100 |
| Strangeward Trust | - | - | - | 2,500 |
| The Aqaurius Charitable Foundation | - | - | - | 500 |
| The Boshier Hinton Foundation | - | - | - | 1,590 |
| The Clan Trust | - | - | - | 600 |
| The DC Moncrieff Charitable Trust | - | - | - | 500 |
| The Edward Gostlin | - | - | - | 5,000 |
| The Fitton Trust | 300 | - | 300 | 300 |
| The Hospital Saturday Fund | - | 2,000 | - | - |
| The Lady Hind Trust | 1,000 | - | 1,000 | - |
| The Lord Belstead Charitable Trust | - | - | - | 500 |
| The RC Snelling Charitable Trust | - | 2,000 | 2,000 | - |
| The Steven Bloch Image of Disability | ||||
| Charitable Trust | 500 | - | 500 | - |
| The Strangward Trust | 2,000 | - | 2,000 | - |
| The Varrier Jone | 3,000 | - | 3,000 | - |
| The Wynchwood Charitable Trust | - | - | - | 250 |
| TNL Community Fund | - | 20,000 | 20,000 | - |
| Trees of David Solomons Charitable Trust | 1,000 | - | 1,000 | - |
| Watling Charity | - | 4,000 | 4,000 | - |
| Zedra Trust | - | 3,000 | 3,000 | - |
| _____ | ______ | ______ | ______ | |
| 25,300 | 98,713 | 124,013 | 56,464 | |
| ______ | ______ | ______ | ______ |
16
Special Needs Enterprises (Norfolk) Limited
Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts (Continued)
4 Income and endowments from: Charitable activities
| Unrestricted | Restricted | Total funds | Total funds | ||
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 |
||
| £ | £ | £ | £ | ||
| Day Service Fees | 192,837 | - | 192,837 | 149,455 | |
| Lunches and sale of produce | 3,142 | - | 3,142 | 3,936 | |
| Total | 195,979 | - | 195,979 | 153,392 | |
| 5 | Income and endowments from: Other trading | activities | |||
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Fundraising events | 11,264 | - | 11,264 | 10,155 | |
| 6 | Income and endowments from: Investments | ||||
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Bank interest | - | - | - | - | |
| 7 | Other incoming resources | ||||
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Sale of Greenhouse | 360 | - | 360 | - |
|
| 8 | Expenditure: Raising funds | ||||
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Fundraiser's fees | 13,104 | - | 13,104 | 8,750 |
17
Special Needs Enterprises (Norfolk) Limited
Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts (Continued)
9 Charitable activities
a) Unrestricted funds
| Charitable activities a) Unrestricted funds |
|||||
|---|---|---|---|---|---|
| Purchases Wages Repairs and renewals Sessional activities Enterprise Independent Examiner's fee Other legal and professional Insurance Utilities (Water, Elec, Heat) Rent, rates and water IT & Telephone Training General Costs Total resources expended |
Staff costs £ - 106,697 - - - - - - - - - - - 106,697 |
Support costs £ 1,624 - 28,992 - - 1,110 3,604 7,044 2,972 33,096 2,471 1,220 6,794 88,926 |
Other direct costs £ - - - 8,303 2,535 - - - - - - - 5,619 10,838 |
Total funds 2025 £ 1,624 106,697 28,992 8,303 2,535 1,110 3,604 7,044 2,972 33,096 2,471 1,220 6,794 206,461 |
Total funds 2024 £ 1,031 154,022 734 9,558 - 1,530 4,815 2,545 7,424 23,339 3,547 607 5,619 |
| 214,771 |
b) Restricted funds
| Wages and salaries Premises and utilities Allotment expenses Merchandise Equipment Employment programme Sessional activities Total resources expended |
Staff costs £ 72,445 - - - - - - 72,445 |
Support costs £ - 5,000 - 364 2,790 - 1,419 9,572 |
Other direct costs £ - - 1,135 4,896 - 366 4,510 10,907 |
Total funds 2025 £ 72,445 5,000 1,135 5,259 2,790 366 5,929 92,925 |
Total funds 2024 £ 7,637 - 5,456 9,003 2,583 - - |
|---|---|---|---|---|---|
| 24,679 |
18
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts (Continued)
10 Trustee and employee information
a) Trustee information
No trustee received remuneration or was reimbursed expenses during the year.
- b) Employee Information
No employee received emoluments in excess of £60,000 during the period (2024: nil). Employee costs during the period were as follows:
| 2025 £ Salaries 147,237 Social Security 23,821 Pension costs 8,085 Training costs 1,220 180,362 The average number of people employed during the period was as follows: 2025 £ Project Manager 2 Project Workers 8 10 |
2024 £ 134,267 20,619 6,776 607 162,266 2024 £ 2 7 9 |
|
|---|---|---|
The average number of people employed during the period was as follows:
11 Fixed Assets
| Fixed Assets | |
|---|---|
| Cost At 1 April 2024 Addition Disposal At 31 March 2025 Depreciation At 1 April 2024 Charge for the period Disposal At 31 March 2025 NBV At 1 April 2024 At 31 March 2025 |
Freehold property Computer Equipment Office Equipment Total 512,558 3,539 512 24,897 - 2,888 1,546 516,609 - - - 7,909 |
| 512,558 6,427 2,058 533,597 |
|
| 3,126 1,179 51 24,897 3,126 2,140 222 4,356 - - - 7,909 |
|
| 6,252 3,139 273 21,344 |
|
| 509,432 2,360 461 512,253 |
|
| 506,306 3,108 1,785 511,200 |
19
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Plant and Machinery is depreciated at 25% per annum on a straight-line basis, computer equipment is depreciated at 33 1/3% per annum on a straight-line basis and office equipment is depreciated at 10% per annum on a straight-line basis. Items below £100 are not capitalised.
are not capitalised. |
||
|---|---|---|
| 12 Creditors: Amounts falling due within one year Other creditors and accruals 13 Creditors: Amounts due over one year Bank Loan - Mortgage |
2025 £ 4,620 2025 £ 348,154 |
2024 £ 1,909 |
| 2024 £ 351,400 |
20
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts (Continued)
14 Analysis of net assets between funds
| Restricted funds Current assets Unrestricted funds Fixed assets Current assets 15 Reserves £ Restricted funds 7 Days - Alan Boswell Charity - Anne French - Cranfield Charitable Trust - Cringleford Singers 1,000 Forbes - Garfield Weston - Limbourne Trust 6,304 Norfolk Community Foundation - Norfolk River Trust - Oliver Ford Trust 4,279 Percy Bilton Charity 700 Preachers Charity - Rix Thompson - Rothenberg Foundation 5,000 The Boshier Hinton Foundation 1,590 The Clan Trust 344 The Hospital Saturday Fund - The Lord Belstead Charitable Trust 500 The RC Snelling Charitable Trust - The National Lottery Community Fund 3,216 Watling Charity - Zedra Trust - 22,933 At 1 April 2024 |
2025 £ - 163,046 60,451 223,497 223,497 £ £ £ 4,169 - - 10,000 - - 1,000 (1,000) - 250 (250) - - (1,000) - 30,000 (25,641) - 15,000 (15,000) - - (6,304) - 5,000 (5,000) - 1,294 (1,177) - - (4,279) - - (700) - 1,000 - - - (5,000) - - (1,590) - - (344) - 2,000 (2,000) - - (500) - 2,000 (2,000) - 20,000 (23,216) - 4,000 - - 3,000 (3,000) - 98,713 (98,001) - Incoming resource s Outgoing resource s Transfers |
2024 £ - 204,371 |
|---|---|---|
| 204,371 | ||
| £ 4,169 10,000 - - - 4,359 - - - 117 - - 1,000 - - - - - - - 4,000 - 23,645 At 31 March 2025 |
21
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2025
Notes to the accounts (Continued)
| £ £ £ £ Unrestricted funds General fund 173,439 232,903 (214,489) - Designated Funds Building Funds - - - - Relocating of Students fund - - - - Dilapidations and contingency fund 8,000 - - - 181,439 232,903 (214,489) - 16 Comparative Statement of Financial Activities by fund type Unrestricted funds Restricted funds Total funds 2024 £ £ £ Income and endowments from: Donations and legacies 33,054 23,410 54,264 Charitable activities 153,392 - 153,392 Other trading activities 10,155 - 10,155 Investments - - - Total 196,601 23,410 220,011 Expenditure on: Raising funds (8,750) - (8,750) Charitable activities (214,771) (24,679) (239,450) Total (223,521) (24,679) (248,200) Net income/(expenditure)(26,960) (1,269) (28,189) Net movement in funds(26,960) (1,269) (28,189) At 1 April 2024 Incoming resource s Outgoing resource s Transfers |
£ 191,853 - - 8,000 At 31 March 2025 |
|---|---|
| 199,853 | |
17 Related Parties
The charity does not have any transactions with related parties that require disclosure.
18 Controlling Parties
The charity is controlled by the trustees.
19 Other Information
The charity is a company limited by guarantee which is registered in England and Wales with its registered office and its principal place of operation at Stepping Stones Project, Heartsease Lane, Norwich, Norfolk, NR7 9NR
22