Registration number N1048698
Special Educational Needs Advice Centre
Company limited by guarantee
Annual report and financial stAtements
for the year ended 31 March 2023

Special Educational Needs Advice Centre
Company limited by guarantee
Contents
Page
Directors report
Auditors, report
Statemcnt of Financial Activities
Balance sheet
10
Notes to the financial statements

Special Educational Needs Advice Centre
Company limited by guarantee
Directors Report
for the year ended 31 March 2023
The Directors present their report with the audited fLnancial statements for the year ended 31 March 2023.
The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts
and comply with thc charÉty's Memorandum and Articles of Association. the Companies Act 2006 and
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 published in October 2019.
Reference and Administrative Information
Charity Name..
Special Educational Needs Advice Centre
Charity RegÉstration number:
NIC 101355
Company Registration number:
N1048698
Registered Office".
Graham Hous¢, Knockbracken Health Park, Belfast, B T8 8BH
Business Address:
Graham House, Knockbrackcn H¢alth Park, Belfast, B T8 8BH
Directors
Richard Finlay Chair
Susan McBride Treasurer
Mark Mccusker (Appointed 12th May 2023)
Aisleagh Mcconnell (Resigned 12th May 2023)
Tom Godfrey (Appointcd 15th May 2023)
Bctty Donnelly
Roisin O'Hare (Appointed 12th May 2023)
Stephcn Keery (Resigned I lth January 2023)
Emma Murphy (Appointed 25th August 2023)
Secretary
Aisleagh Mcconnell (Resigned 12th May 2023)
Audltors
Mccreery Turkington Stockman LTD, l Lanyon Quay, Belfast, B TI 3LG
Bankers
Ulster Bank Ltd, 365-369 0rn]eau Road, Belfast, BT7 3GP
Page I

Special Educational Needs Advice Centre
Company limited by guarantee
Directors Report
for the year ended 31 March 2023
Governing Document
SENAC is a company limited by guarantee. Its conduct is governed by its memorandum and articles of
association.
Risk management
The trustees have a duty to identity and review the risks to which the charity is exposed and to ensure
approprÉate controls are in place to provide reasonable assurance against fraud and error.
Objectives, Activities, Achievements and Performance
Main Aim
To assist children and young people with special educational needs to access the educational provision
required to meet their needs.
Main Activities include:
A confidcntial t¢l¢phone advice lin¢ s¢rvice providing independent advice and infom]atkon on the statutory
framework of special educational needs provision in Northern Iieland.
An individual advocacy service for a child in respect of the provision offcrcd.
A community support and infonnation service that provides front line delivery of Ènfonnation to parcnts
and relevant groups on special educational needs provision and pathways to accessing effective education
advice and support.
Assistance for parents in all mattcrs relating to special educational nccds provision. Provision of support.
materials and rcsources on all aspects of special educational needs provision.
A Tribunal Support and Representation Scrvice for families appealing to the Special Educational Needs
and Disability Tribunal.
Maintain awareness of the policy and practices in Telation to special educatÉon throughout Northcrn Ireland
and develop strategÉes to respond to issues which havc been identified.
Page 2

Special Educational Needs Advice Centre
Company limited by guarantee
Direetors Report
for the year ended 31 March 2023
Achievements and Performance
SENAC has supported over 900 children and young people and their parentslcarers, assisting access to
education provÉsion for the children's special educational needs including, for example, appropriate school
placement secured, improved statements of special educational needs with individually tailored support
specified, access to individual therapies and appropriate assessment of needs initiated.
Financial Review
SENAC is a company limited by guarantee and a charity registered with the Charity Commission for Northern
Ireland. There is no profit motive and the organisatlon is entirely dependent on fundcrs, fundraising activities
and voluntary donations.
SENAC Director's in accordance with SENAC'S Articles of Association and Statutory requirements ensure
that the financial management of the organisation is maintained and delivered responsibly.
The Management Committee ensures sound financial systems ar¢ maintaincd to enable SENAC to develop
and deliver its core service objectives.
This financial year our charitable work was supported by '.
-The NatRonal Lottery Community Fund
-Thc LFT Charitable Trust
-Halifax Foundation for Northern Ireland
-Garfield Weston Foundation
-social Justice Fund
-Dormant Accounts Fund Nl
-Department of Health Carers Support Fund
-community for Juslice Fund
-Nationwide Community Fund
-co-op Community Fund
The main fundtng objective remains raising reserve and unrcstrictcd funding through the development of a
robust ￿ndraising strategy and continuc to develop applications for longer tem] fundlng to secure and develop
exksting services.
Reserves Policy
The directors, aim to hold 3 months of operating income to ensure the financial stability and Continued
provision of the company's main activities.
Future Plans
To sustain existing projects and services.
Page 3

Special Educational Needs Advice Centre
Company Ilmited by guarantee
Directors Report
for the year ended 31 March 2023
Statement of Directors, Responsibilities
Thc directors are responsible for preparing the Annual Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
Company law requires the directoi's to prepare financial statements for each year, which give a t￿e and fair
view of the state of affaÉrs of the cbaritable company and of the incoming resources, including the income and
expeTkditure, of the charitable company for the year. In preparÈng those financial statements the directors are
required to:
select suitable accounting poEicies and apply them consistently.
observe the methods and principles in the Charities SORP.,
make judgments and estimates that are reasonable and prud¢n(
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.
prepare thc fmancial statements on the going concern basis unless it is appropriate to presume that the
charitable wmpany will continue in op¢ratÉon.
Th¢ dAr¢Gtors are responsible for keeping prop¢r accounting records which disclose with reasonable accuracy
at any time the financial position of the company and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also ￿spOnSible for safeguarding the assets of the company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditors
A resokution proposing that Mccreery Turkington Stockman LTD be reappointed as auditors of the charity
WIIE be put to the Annual Gen¢ral Meeting.
Each of the trustees has conf￿1]ed that there is no inforniation of which they are aware which is relevant to
the audiL but of which the auditor is unaware. Thcy have further confimed that they have taken appropriate
steps to identify such Televant infonnatlon and to establish that the auditor is aware of such inforniation.
This report was approved by the Board on 10th October 2023
Susan MCB '
Director ..
Page 4

Special Educational Needs Advice Centre
Company limited by guarantee
Independent auditors, report to the members of Special Educational Needs Advice Centre
We have audited the financial statements of Special Educational Needs Advice Centre for the year ended 31
March 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure
Account, the Balance Sheet and the related notes.The financial reporting framewoi'k that has been applied in
their preparation is applicable law and United Kingdom A¢¢ounting Standards, including Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion, the accounts:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its
incoming resources and application of resources, for the Year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
and have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those Stand￿dS ￿e ￿rther described in the Auditogs responsibilitics
for the audit of the financial statements section of our report. Wc are independent of the charity in accordance
with the ethical requirements that are Iclevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordancc with these
requirements. Wc believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Independence
We remained independent of the group and association in aGcoi"dance with the ethical requirements that are
relevant to our audit of the financial stateinents in the UK, which includes the FRC'S Ethical Standard and we
have fulfilled our othcr ethical responsibilities in accordancc with these requirements.
Conclusions relating to going concern
The tNstees have prepared the financial statemcnts on the going concern basis as they do not intend to
liquidate the Company or to cease their operations. They hav¢ also concluded that there are no material
uncertainties that could have cast significant doubt over their ability to continue as a going concern for at least
a year from the date of approval of thc financial statements ("the going concern period").
In our evaluation of the trustee's conclusions, we considered the tnh¢rent risks to the Company's business
model and analysed how those risks might affect the Company's financial resources or ability to continue
operations over the going concern period.
In auditing the financial statements, we have concludcd that the trustee, use of the going concern basis of
accounting in the preparation of thc financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as
a going concern for a period of at least twelve months from the date when the financial statements are
authorised for issue.
However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes
that are inconsistent with judgements that were reasonable at the time they were made, the absence of reference
to a material uncertainty in this auditor's report is not a guarantee that the Company will continu¢ in operation.
Page 5

Special Educational Needs Advice Centre
Company limAted by guarantee
Our responsibllities and the responsibilities of the directors with respect to going concem are described in the
relevant sections of this report.
Other information
The other infomation comprises the information included in the annual report, other than the accounts and our
auditor's report thereon. The trustecs are responsible for the other inforniation. Our opinion on the accounts
does not cover the other information and we do not express any foiin of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other inforniation and, in doing
so, wnsider whether the other infonnation is materially inconsistent with the accounts or OUT knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconskstencies or apparent material misstatements, we are required to deterniine whether there is a material
misstatement in the accounts or a material mlsstatement of the other infomiation. If, based on the work we
have performed, we conclude that there is a material misstateTn¢nt of this other infonnation. we are required to
report that fact.
We have nothing to report in this regard.
Matters on which Ive are required to report by exception
We hav¢ nothing to report in respect of the following matt¢rs in relation to which tbe Companies Act 2006
requiie us to report to you if, in our opinion"
the inforn]ation given in thc financial statements is inconsistent in any material respect with the committee,
report; or
sufficieTht accounting records have not been kept. or
the f￿anCIal statements are not in agreement with the accounting rccords. or
we havc not received alK the infom]ation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, Responsibilities, the trustees, who are also the directors of
th¢ charity for the purpose of company law, arc responsible for the preparation of the accounts and for being
satisfied that they give a true and fair view, and for such internal control as the committee d¢tern]ine is
necessary to enable the preparation of accounts that are free from material misstatement, whether duc to fraud
or error.
In preparing the accounts, the trustees are responsible for assessing the charity's ability to contknue as a going
concern, disclosing, as applicable, matters related to gotng concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic
alternative but to do so.
Auditor's responsibillties for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud
or e￿or and are considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these accounts.
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Special Educational Needs Advice Centre
Company limited by guarantee
Extent to which the audit was capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
Procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below:
We gained an understating of the l¢gal and the regulatory framework applicable to the company and the
industry in which it operates and considered the risk of acts by the company which were contrary to applicable
laws and regulations, including fraud. These included but were not limited to compliance with United
Kingdom Generally Acceptcd Accounting Practice (United Kingdom Accounting Standards, comprising FRS
102 The Financial R¢porting Standard applicable in the UK and Republic of Ireland" and applicable law)
We focused on laws and regulations that Could give rise to material mtsstatement in the financial statements.
Our tests included but were not limited to..
agreement of the fmancial statement disclosures to underlying supporting documentation;
enquiries of management"
review of mAnutes of board meetings throughout the period. and
considering the ¢ff¢ctiven¢ss of the control environment and monitoring compliance with laws and
regulations.
We also communicated relevant identified laws and regulations potential fraud risk to aEI cngagement team
members and renmined alert to any indications of frnud or non-compliance with laws and regulations
throughout the audit.
There are inherent limitations in the audit procedures described above and th¢ further removed
non-compliance with laws and regulatkons is from events and transaction reflected in the financial statements,
the Icss likely we would become aware of it. As in all of our audits we addresscd the risk of management
oveffide of intemal controls, including testing journals and evaluating whethcr there was evidence of bias by
the directors that represented a risk of material misstatement due to fraud.
Our audit procedures were designed to respond to risks of mat¢rial misstatement in the financial statcments,
iecognising that the risk of not detecttng a material misstatement due to fraud is higher than the risk of not
detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery,
misreprcsentations or through collusion. There are inherent limitations in the audit proccdures p¢rforn]ed and
the further removed non-compliancc with laws and regulations is from the ev¢nt5 and transactions reflected in
th¢ financial statements, the less likely we are to become aware of it.
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting
Council's website at.. http".Ilwww.frc.org.uklaudRtorsresponsibilities. This description forn]s part of our
auditor's report.
Page 7

Special Educational Needs Advice Centre
Company limited by guarantee
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we are required to state to them in an auditors, report and for no
other purpose. To the ￿lIeSt extent pern]itted by law, we do not accept or assume responsibility to anyone
other than the charitable company and the charitable company, s members as a body, for our audkt work, for
this report, or for the opinions we have formed.
Richard Meclay FCA (Senior Statutory Auditor)
For and on behalf of Mccreery Turkington Stockman LTD
l Lanyon Quay
BELFAST
BTI 3LG
Chartered Accountants
10th October 2023
Page 8

Special Educational Needs Advice Centre
Company limited by guarantee
Statement of Financial Activities (Including Summary Income and Expenditure Account)
for the year ended 31 March 2023
Unrestricted Restricted
Funds
Funds
Year
Total
Year
Total
2023
2023
2023
2022
Incoming Resources
Income resourcesfi'om
generatedfunds..
Voluntary income:
Incoming resourcesfrom
charitable activities
Notes
3,213
3,213
7,047
103,785 103,785
98,666
Total incoming resources
3,213
103,785 106.998
105,713
Resources expended
Costs of generating funds:
Costs of charitable activities
(2,046) (118,047) (120,093)
(126,048)
Total resources expended
(2,046) (118,047} (120,093)
(126,048)
Net income before transfers
1,167
(14.262) (13,095)
(20,335)
Transfer between funds
Net incoming resources
1,167
(14,262) (13,095)
(20,335)
Fund balances brought forward
24,818
120,460 145,278
165,613
Fund balances carried forward
25,985
106,198 132,183
145,278
AIE of the above results are derived from continuing activities.All gains and losses recognised in
the year are included above.
The notes on page5 11 to 19 form an integral part of these financial statements.
Page 9

Special Educational Needs Advice Centre
Company limited by guarantee
Balance sheet
as at 31 March 2023
2023
2022
Notes
Fixed assets
Intangible assets
Tangible assets
446
1,613
557
2,016
2,059
2,573
Current assets
Debtors
Cash at bank and in hand
10
2,462
131,432
147,095
133,894
147,095
Credltors: amounts falling
due within one year
(3,770)
(4,390)
Net current assets
130,124
142,705
Net assets
132,183
145,278
Capital and reserves
Unr¢stricted funds
Restricted funds
li
li
25,985
106.198
24,818
120,460
General funds
132,183
145,278
Thc financial statements were appn)ved by the Board on l O October 2023 and signed and approved for issue
on its behalf by
Susan McBride
Director
The notes on pages 11 to 19 form an Integral part of these financi21 statements.
Page 10

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
Accounting policies
Company information
Special Educational Needs Advice Centre is a Company limited by guarantee, registered in Northern
Ireland. The address of the registered office is Graham House, Knockbracken Health Park, Belfast, B T8
8BH.
Accounting convention
The accounts have been prepared In accordance with the charit)Hs Memorandum and Articles of
Association, the Companies Act 2006 and "Accounting and Reporting by Charitics: 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 published in October 2019" The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to thc nearest £.
1.2. Resources expended
All expenditure is accounted for on an acc￿￿lS basis.
Expenditure is recognised wh¢r¢ there is a legal or constructiv¢ obEigdtion to make payments to third
parties, it is probable that the settlement will be required, and the amount of thc obligation can be
measured reliably.
Incoming resources
Income is recogniscd when the charity is legally entitled to it after any perfomiance conditions have
becn mct. the amounts can be rneasured reliably. and it is probable that income will be received.
Cash donations are recogniscd on r¢ceipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions r¢quir¢ deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
tim¢ of the donation.
Legacies are recogniscd on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If th¢ amount is not known, the legacy is
treated as a contingent asset.
Investment income is recognised once the income and been declared and notified to bank accounts.
1.4. Tangible rued assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its
expected use￿1 life, as follows:
Fixtures and fittings
20Q/o reducing balance
Page 11

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
continued
1.5. Cash at bank and in hand
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-terni
liquid investments with Original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
1.6. Financial Instruments
The charity has elected to apply the provÉsions of Section I I 'Basic Financial Instruments. and Section
12 '0ther FinanciaE Instruments Issues, of FRS 102 to all of its fmancial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
th¢ contractual provisions of the instrument.
Financial assets and liabilities ar¢ offset, with the net amounts pr¢seThted in the financial statements,
when there is a legally enforceable right to set off the r¢cognised amounts and there is an infrntion to
settle on a net basis or to realkse the asset and settle the liability simultancously.
Basic financial assets
Basic financial assets, whicli includc debtors and cash and bank balanccs, are initially measured at
transaction price inckuding transaction Costs and are subsequently carried at amortised cost using thc
effective interest method unless the arrangement constitutes a financing transaction. where the
transaction is measured at the present value of the future recetpts discounted at a market rate of interest.
Financial asscts classificd as reccivablc within one year are not amortised.
Basic financial liabilities
Basic financial liabilitics, including creditors and bank loans arc initially recognised at transaction price
unless the arrang¢m¢nt constitutes a financing transaction, where the debt instrument is measured at the
present value of th¢ future payments discounted at a market rate of interest. Financial liabilities
lassified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade cr¢ditors are obligations to pay for goods or servKces that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as CULT¢nt liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors arc
iecognised initially at transaction price and subsequently measured at amortised cost using th¢ effective
interest method.
Page 12

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
continued
1.7. Equity instruments
Income recognition
Equlty instruments issued by the Company arc recorded at the proceeds received, net of direct issue
costs. Dividends payable on equlty instruments are r¢cognAsed as liabilities once they are no longer at
the discretion of the Company.
1.8. Provisions
Provisions are ￿cOgnISed when the Company has a legal or constructive pr¢s¢nt obligation as a result of
a past event, it is probable that the Company will be required to s¢ttle that obligation and a reliable
estimat¢ can be made of the amount of the obligation.
The amount recognised as a Provision is the best estimate of the ¢onsideratkon required to scttke the
present obligation at th¢ reporting end date, taking into account th¢ Tisks and uncertainties surrounding
the obligation.
Where the effect of th¢ time value of money is material, the amount expected to be required to settle the
obligation is recognised at present vakue. When a provision in measured at present value th¢ unwinding
of the discount is rccognised as a finance cost in profit and loss in thc period it arises.
1.9. Government grants
Government grants are recognised at the fair value of th¢ asset received or receivable when there is
reasonable assurance that the grant conditions WIEI be met and the grants will be ¥ec¢iv¢d.
A grant thal specifies perfornianG¢ conditions is rccognised in income when the perfomiance conditions
are met. Where a grant does not specify performance conditions it is recognised in income when th¢
proceeds are rcceived or receivable. A grant received before the recognition criteria are satisfied is
recognised as a liability.
1.10. Employee benefits
The costs of short-tenn employee ben¢fEts ar¢ r¢cognised as a liability and an expense, unless those
costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's servic¢s
are received.
Tennination benefits are recognised immediately as an expense when the company is demonstrably
ommitted to terniinate the employment of an employee or to provide tennination benefits.
Page 13

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
continued
Net fincoming resources for the year
2023
2022
Net incoming resources is stated after charging..
Depreciation and other amounts written off tangible assets
Auditors, remuneration
514
2,016
642
1,920
Employees
Year
ended
2023
Number
Year
ended
2022
Number
Number of employees
The average monthly numbers of employees
(including the Directors) during the ycai w¢r¢-
Administrative staff
Year
ended
2023
Year
ended
2022
Employment costs
Wages and salaries and ER Nic
91,818
95,302
There were no employees earning over £60,000 in the year endcd 31 March 2023.
4. Incoming Resources
Unrestricted Restricted Total
2023
2023
2023
Total
2022
Voluntary income
Donations and fund raising
3,213
3,213
3,213
3,213
Page 14

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
. continued
Total
2023
Total
2022
S. Total resources expended
Costs directly allocated to
charitable activities
Salaries & pensions
Rent
Insurance
Light and heat
Postage and stationery
Advertising
Telephone
Computer expenses
Travel
Book-keeping costs & consultancy
Bank fees and intercst
General expenses
Subscriptions
91,818
5,335
2,212
2,563
253
184
4.595
4,531
95
4,492
153
718
614
95,302
4,093
2,354
3,021
957
1,412
3,759
3,178
112
7,234
182
1,463
419
117,563
123,486
Governance Costs
Audit fees
2,016
1,920
Depreciation
Dcpreciation on intangiblcs, fixtures and computcrs
514
642
120,093
126,048
Analysis by fund
Restricted fiJtRds
Unrestricted funds
118,047
2,046
120,093
For the year ended 31 March 2022
R¢stricted ￿ndS
Unrestricted funds
122.630
3,418
126.048
Page 15

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 Marth 2023
continued
Taxation
No liability to UK corporation tax arises on ordinary activities for the year. The Company is a
registered charity .
Creditors: amounts falling due
wRthin one year
2023
2022
Trade credktors
Other taxes and social security costs
Accruals
866
1,604
1,920
1,850
1,920
3,770
4,390
Intangible r￿ed assets
Website
Total
Cost
At l April 2022
5,461
5,461
At 31 March 2023
5,461
5,461
Provision for
diminution in value
At l April 2022
Charge for year
4,904
l E I
4,904
At 31 March 2023
5,015
5,015
Net book values
At 31 March 2023
446
446
At 31 March 2022
557
557
Page 16

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
continued
Fixtures,
fittings and
equipment
Tangible fixed assets
Total
Cost
At l April 2022
13,591
13,591
At 31 March 2023
13,591
13,591
Depreciation
At l April 2022
Charge for the year
11,575
403
11,575
403
At 31 March 2023
11,978
11,978
Net book values
At 31 March 2023
1,613
1.613
At 31 March 2022
2,016
2,016
10.
Debtors
2023
2022
Prcpayments
2,462
Page 17

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
continued
11.
Statement of funds
Balance
Incoming Outgoing
Balance
l April 2022 Resources Resources Transfers 31 March 2023
Unrestrficted Funds
General fund
Designated fund
22,245
2,573
3,213
(1,532)
(514)
23,926
2,059
24,818
3,213
(2,046)
25,985
Restricted funds
National Lottery
Children In Need
Dom)ant Fund
Social Justice Fund
LFT Charitable Trust
Carers Support Fund
Halifax
Garfield Weston Foundation
Community For Justice
Nationwide Community Foundation
54,337
380
61,416
(67,083)
(380)
(2,188)
48,670
6,673
5,000
8,000
10,000
500
4,485
5,000
4,904
10,000
500
14,792
17,847
(3,096)
5,774
31,029
25,515
3,425
(5,774)
(16,237)
(19,864)
(3.425)
12,196
120.460
103,785
118,047
106,198
145,278
106,998
(120,093)
132,183
The unrestricted reserve represents the frec funds of the chaTity which are not designated
for particular purposes.
The designated fund represents the net book value of tangible and intangible assets. and
has been designated by th¢ trustees to reflect the fact that these funds are not in a liquid
forni and so are not expendable funds.
The restricted ￿ndS represent grants received by the charity for specific purposes as laid
out in the temis of the grant, and the application of thos¢ ￿lld8 for those purposes.
Page 18

Special Educational Needs Advice Centre
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2023
continued
12.
Analyis of net assets behveen funds
Net current
Assetsl
(Liabilities)
Tangible fixed
Assets
Total
Unrestricted Funds
General fijnd
2,059
23,926
25,985
2,059
23,926
25,985
Restricted funds
National Lottery
Donnant Fund
Social Juctice Fund
LFT Charitable Trust
Carers Support Fund
Halifax
GarfEeld Weston Foundation
Community For Justice
48.670
4,485
5,000
4,904
10,000
500
14,792
17,847
48,670
4,485
5,000
4,904
10,000
500
14,792
17,847
106,198
106,198
2,059
130,124
132,183
13.
Company limited by guarantee
The Special Educational Needs Advice Centrc is a company limited by guarantee and the liability of the
metnbers is limited to a maximum of £1 for each metnber.
Page 19

Special Educational Needs Advice Centre
Company limited by gurdrantee
The following page does not form part of the statutory accounts.

Special Educational Needs Advice Centre
Company limited by guarantee
Detailed trading profit and loss account
and expenses schedule
for the year ended 31 Marcb 2023
2023
2022
Income
Voluntary income
Income from charitable activities
3,213
103,785
7,047
98,666
106,998
105,713
Administrative expenses
Wages and pension costs
Rent and room hire
Insurance
Light and heat
Printing, postage and stationery
Advertising
Tclephone
Computer expenses
Travelling
Consultsncy fees
Book-keeping costs
Audit
Bank charges
General expenses
Subscriptions
Depreciation
91,818
5,335
2,212
2,563
253
184
4,595
4,531
95
2,160
2,332
2.016
153
718
614
514
95.302
4,093
2,354
3,021
957
1,412
3.759
3,178
112
4,800
2,434
1,920
182
1,463
419
642
120,093
126,048
Surplusl (Deficit) on yearlperiod
(13,095)
(20,335)